Mcom Syl

Program Outcome, Program Specific Outcome & Course Outcome
Program Name: M.Com (Financial & Management Accounting)

Academic Year: 2020-21
Name of Program Master of Commerce

Abbreviation M.Com
Duration 2 Years
Eligibility Criteria Passed B.Com/ Bachelor Degree in Commerce.
Objective of Program The core objective of the programme is to make students
acquaint with various aspects of accounts and with the
help of which financial statement are prepared by
businessman/company so that it can be analysed properly.
Students/scholars can make their career as accountant,
businessman, consultant, assistant professor and so on
once they acquire master’s degree in commerce .
Program Outcome PO1: - Enables learners to get theoretical and practical
exposure in the area of commerce sector which includes
Accounts, Commerce, Marketing, Management,
Economics, Environment, etc.
PO2: To train the student to develop conceptual,

applied and research skills as well as competencies
required for effective problem solving and right
decision making in routine and special activities
relating to the finance, accounting, taxation, strategic
management of a business and so on.
PO3: It builds confidence amongst the students to face

the challenges of the corporate world.
PO4: It helps in developing entrepreneurial skills

amongst learners.
PO5: It prepares students ready to work in industry. It

also develops various managerial and accounting skills
for better professional opportunities.
PO6: It cultivates amongst students’ qualities such as

strategies for effective management of organization,
sales and advertising ideas which increase the sales,
communication skill, managerial skill etc with the help
of which they can work for the betterment of the
company/business such
PO7: It enhances proficiency of decision making at

personal as well as professional level.
1
Program Specific Outcomes PSO1: - Learners can acquire practical knowledge and
skills to work as tax consultant, audit assistant and can
also work in financial institutions.
PSO2: Learners can better understand Indian as well as

Global economy, which may help them to find business
opportunities.
PSO3: Learners will be able to do higher studies and

advance research in the field of commerce and finance.
POS4: Learners will be able to recognise features and

roles of businessmen, entrepreneur, managers,
consultant, which will help to possess knowledge and
other soft skills and to respond aptly when confronted
with critical decision making.
POS5:develop necessary professional knowledge and

skills in finance and taxation
Mapping between POs and PSOs PSO1 PSO2 PSO3 PSO4 PSO5 PSO5
PO1
PO2
PO3
PO4
PO5
PO6
PO7
Medium of Instructions English
Program Structure Semester 1

Teaching per University
Cou Intern
week Examinatio Total
rse al
Course Code Title n Marks
Cred Mark
Theo Practic its Duratio Mark s
ry al n s
Economics of 70
1808060101010001 Growth,
4 0 4 2Hrs 50 20
Development and
planning-1
Management Theory 70
4 0 4 2Hrs 50 20
1808060101020001 and Practice - 1
1808060101030001 Advertisement and 4 0 4 2Hrs 50 70
sales Management 20
paper – 1
1808060101040004 Financial & 0 4 4 50 70
Management 2Hrs 20
Accounting paper – 1
2
Financial & 50 70
1808060101050005 Management 0 4 4 2Hrs 20
Accounting paper -2
1808060101060006 Financial & 0 4 4 50 70
Management 2Hrs 20
Accounting paper - 3
Total 24 0 24 12 hrs 300 120 420

Teaching per University
Cou Intern
week Examinatio Total
rse al
Course Code Title n Mark
Cred Mark
Theo Practic its Duratio Mark s
s
ry al n s
1908060102010001 Economics of 4 0 4 2 Hrs 50 20 70
Growth,
Development and
planning-2
1908060102020001 Management Theory 4 0 4 2 Hrs 50 20 70
and Practice - 2
1908060102030001 Advertisement and 4 0 4 2 Hrs 50 20 70
sales Management
paper - 2
1908060102040004 Financial & 4 0 4 2 Hrs 50 20 70
Management
Accounting paper -
4
1908060102050005 Financial & 4 0 4 2 Hrs 50 20 70
Management
1908060102060006 Financial & 4 0 4 2 Hrs 50 20 70
Management
Total 24 0 24 12 hrs 300 120 420

Teaching per Cours University
Interna Total
Titl week e Examination
Course Code l Mark
e Theor Practica Credit Duratio Mark
Marks s
y l s n s
190806010301000 Organised 4 0 4 2 Hrs 50 20 70
1 Market paper
-1
190806010302000 Financial 4 0 4 2 Hrs 50 20 70
1 Management
paper -1
3
190806010303000 Strategic 4 0 4 2 Hrs 50 20 70
1 Management-
1
190806020304000 Financial & 4 0 4 2 Hrs 50 20 70
1 Management
Accounting
paper – 7
190806020305000 Financial & 4 0 4 2 Hrs 50 20 70
2 Management
Accounting
paper – 8
190806010306000 Financial & 4 0 4 2 Hrs 50 20 70
6 Management
Accounting
paper – 9
Total 24 0 24 12 hrs 300 120 420

Teaching per Cours University
Interna Total
Titl week e Examination
Course Code l Mark
e Theor Practica Credit Duratio Mark
Marks s
y l s n s
200806010401000 Organised 4 0 4 2 Hrs 50 20 70
1 Market paper
-2
200806010402000 Financial 4 0 4 2 Hrs 50 20 70
1 Management
paper -2
200806010403000 Strategic 4 0 4 2 Hrs 50 20 70
1 Management-
2
200806010404000 Financial & 4 0 4 2 Hrs 50 20 70
1 Management
Accounting
paper – 10
200806010405000 Financial & 4 0 4 2 Hrs 50 20 70
1 Management
Accounting
paper - 11
200806010406000 Financial & 4 0 4 2 Hrs 50 20 70
1 Management
Accounting
paper – 12
Total 24 0 24 12hrs 300 120 420
4
M.Com 1nd Semester
Course: RAN-1808060101010001: Economics of Growth, Development and Planning-1
Course Code RAN-1808060101010001

Course Title Economics of Growth, Development and Planning -1
Credit 4
Teaching per Week 4 Hrs.
Minimum weeks per 15 (including classroom teaching, examination- internal and
Semester University , Assignments and it’s presentation)
Effective From 2019-20
Purpose of Course To make students aware of importance of economic growth, it’s
pre-requisites and also to know importance of Human resources
in the development of economy.
Course Objective  To acquaint the students with classical theories of

economic growth
 To make students aware about the importance and
limitations of Globalization, Liberalisation and
Privatization.
 To understand indicators of economic growth.
Course Outcomes At the end of the course students will able to understand,
CO1: Students will understand best suitable classical theory for
the economic development of India.
CO2: It will help students to understand the concept of

Sustainable Development and Human Development along
with it’s importance in country’s economic growth.
CO3: Scholars will come to know role of globalisation,

privatisation and liberalisation in the development of
country’s economy
CO4 : Students will come to know how to take advantage of

liberalization, privatization and globalization to develop
business model.
Mapping between COs with PSO1 PSO2 PSO3 PSO4 PSO5
PSOs CO1
CO2
CO3
CO4
Pre-requisite Students should have basic knowledge and understanding of
economics.
Units Course Content
33.5
5
Unit 1 Nature and Scope of Growth Economics 25%
Economic growth & economic development -pre-requisites of
economic growth - concept of sustainable development, indicators
of development.
Unit -2 1. Classical Theories of Economic Growth 25%

 Adam Smith
 Ricardian theory
 Karl Marx
Unit -3 2. Human Resources Development 25%

Human Capital, Human Resources Development, Hunan Resource
and Economic Development, Human Development Index and it’s
Trend in India – GDI, GEM
Unit -4
3. Economic System 25%
Market Economy and Mixed Economy, Globalisation,
Privatisation, Liberalisation and Role of State
Reference Books 1. R.Nurke’s: Problem of capital formation in development

countries.
2. Domar : Essays in the theory of Economic growth

.
3. Laibenstein : Economic backwardness and economic growth
4. Lewis : The theory of Economic backwardness and economic

growth.
4. Meade : A Neo-classical theory of Economic Growth.
5. Benjamin Higgin : Economic Development
6. Rostow W. W: The Stage of Economic Growth.
7. Hirschman : The Strategy of Economic Development
8. Rosenstein : Rodan : Notes on the Theory
9. R.S. Mishra : Economics of Development
10. M.L.Jhingan : The Economics of Development & Planning
11. Taneja & Sharma: Economic Of Development & Planning.
12. Six Lectures Of Economic Growth: Simon Kuznet.
13. B.R.Sheney: Indian Planning & Economic Development.
14. Vakil & Brahmanand: Planning Of Expending Economy.

6
15. Tinbergen: Economic Of Underdeveloped countries.
16. Jagdish Bhagwati: Economic Of Underdeveloped countries.
17. Kindelberger: Economic Development & Planning.
18. Leading Issues in Economic Development – G.M.Meir.
19. T.N.Srinivasgan: Eight Lectures On Economic reforms.
20. T.N.Rao: Human Resource Development (oxford).
Teaching Methodology Classroom Teaching , Discussion/Interaction, Self -Study,

Assignment, Presentation etc.
Evaluation Method Evaluation of course conduct through following manner :

 Internal Evaluation : Carrying 20 marks
Assignment/ viva voice : 4 Marks
Attendance : 5 Marks
Internal Examination: MCQ test : 4 Marks
Descriptive Test : 7 Marks
 University examination : 50 Marks

Descriptive Exam : 50 Marks
Total Marks : 70 Marks
Course: RAN-1808060101020001: Management Theory and Practice-1

Course Title Management Theory and Practice-1
Credit 4
Purpose of Course It will help students to understand various theories of schools
such as human relation school-social system school etc,
performance appraisal of human resources i.e employees, basic
understanding of different culture and it’s power.
Course Objective Course is very beneficial to students to learn various
techniques/methods of human appraisal and it’s importance. It
also encourages students to learn the concept of discipline
management.
Course Outcomes After studying the subject, students will able to understand,
7
CO1: Different Management Theories and its implications
CO2: Getting idea of culture to be developed in organisation
CO3: Handling personnel at various levels with the help of

discipline
management
CO4: Using different methods for Controlling performance of

personnel
Mapping between COs PSO1 PSO2 PSO3 PSO4 PSO5
with PSOs CO1
CO2
CO3
CO4
Pre-requisite To understand this course, one requires communication skill,
critical thinking and problem solving ability to manage business
activities.
Unit 1 Management . 20%

Meaning and Definition, Meaning of Principles of management,
Meaning and Need of Management Theories
Management Theories : Human Relation School, Social

System School, System Management School, Decision
Management School, Quantitative Measurement School,
Contingency Management School, Comparative
Management School, Meaning and Characteristics of
Learning Organisation, Japanese Management techniques
Characteristics, Modern Management School
Unit 2 Basic understanding of Culture & Power 15%
Knowledge Management 15%

Introduction , Definition of knowledge management, Importance of
Knowledge Management, Process of knowledge management,
successful Measurement of knowledge management.
Unit 3 Performance Appraisal and Maintaining Human Resources 30%

Introduction, importance of performance appraisal, Definition of
performance appraisal, Objective of performance appraisal, Who
will appraisal- Performance Appraisal Process-Methods of
Performance Appraisal, Overcoming Performance Appraisal
problem, Essential characteristics of an Effective system, Limitation
of Performance Appraisal, Maintaining of Human Resource,
Compensation, Fringe Benefits, Types of Fringe benefits, Career
Planning and Career Development.
8
Unit 4 Discipline Management 10%
Nature of Discipline ,Importance, Causes, Means of Effective
Discipline.
Unit 5 Case Study 10%

(Cases are to be framed from the above stated topics.)
Reference Books 1. Management Text & Cases---V.S.P. Rao & Hari Krishna Yadav
Excel Books
2. Human Resource Management and Industrial Relations---
Mahajan Publishing House
3. Organisational Behaviour---Dr. Aswathappa
4. Management New concept & Direction----Dr. Ramnik J. Yadav
Teaching Methodology Classroom Learning through chalk & talk, Discussion, Self -Study,
Assignment, Presentation

Course: RAN-1808060101030001: Advertisement and sales Management paper -1

Course Title Advertisement and sales Management paper -1
Credit 4
Purpose of Course It makes students understand importance of advertising, it’s various
modes and it’s impact on overall sales of the business.
Course Objective The objective of this course is to acquaint students with the theory
and practice of advertising, as well on management of firm’s sales.
Course Outcomes At the end of the course student will able to understand,
CO1: Basic concept of advertising, DAGMAR approach, effects of

advertising , Role of advertising in modern business, different
9
Media tools and Media ethics.
CO2:The basic fundamentals of selling, difference between

salesmanship & sales management.
CO3 : Sales process, how to prepare sales budget, how to plan for
sales, how advertising can be used in increase sales of the
company.
CO4 : Career opportunities in Advertising and Marketing area.

PSOs CO1
CO2
CO3
CO4
Pre-requisite It requires creativity thinking, better communication, social media
awareness, patient listening etc.
Units Course Contents
Unit 1 Advertising 25%

Definition, Nature of advertising, Advertising objectives,
DAGMAR Approach, Advertising as a tool of marketing,
Advertising Effects, Economic and social Effects, Role of
Advertising is modern business, Advertising Budget, Appropriation
and Allocation of Budget.
Unit 2 Advertising Media 25%

Kinds of Advertising, Advertising Media- print media,
Broadcasting media, Non-media advertising, (Characteristics,
Merit and demerits of Advertising media) online Advertising-
Revenue Models privacy, Malware, ethics and types.
Unit 3 Selling 20%

Concept, Objectives, scope and techniques of Salesmanship,
Fundamentals of selling, Salesmanship Difference between
salesmanship, sales management & personal selling.
Sales Planning 20%

Unit 4 Importance and of sales planning, Sales planning process,
advertising sales territories, Forecasting, Sales and Sales Budget.
Objectives, principles &uses of sales Budget.
Unit 5 Case Study
10
Reference Books 1. Aaker, Devid : Advertising Management, Prentice Hall, New
Delhi.
2. Anderson, Hair,Bush: Professional Sales Management,

McGraw Hill, Singapore.
3. Batra, Rajeev, Johan G. Myers and David A. Aaker :

Advertising Management,Prentice Hall, New Delhi.
4. Ford, Churchill, Walker: Management of Sales Force, McGraw

Hill, Singapore.
5. Gupta, Vaswar Das: Sales Management in the Indian

Perspective, Prentice Hall, NewDelhi.
6. Jonnson, Kurtz, Schewing: Sales Management, McGraw Hill,

Singadapore.
7. Krik C. A. Salesmanship, Taraporewala, Bombay
8. Norris, James S. Advertising, Prentice Hall, New Delhi
9. Patrick, Forsynth: Sales Management Handbook, Jaico

Publiations, Bombay
10. Sandage C.H. and Fry Burger: Advertising- Theory and

Practice, Rechard D. Irwin,Illinois.
11. Sengupta, Subroto: Brand Positioning, Tata McGraw Hill Co.

New Delhi.
12. Stanton, W.J and Spiro, R.: Management of Sales Force,

McGraw Hill, Singadapore.
13. Still, Richard R. Edward W. Cundiff, and Norman A.P. Govoni:

Sales Management,Prentice Hall, New Delhi
14. Sales promotion and advertising management by M .N.Mishra.

Himalaya Publication.
15. Advertising and sales management by Sanjeev Chauhan (Astha

publication)
Assignment, Presentation, Role Play
11

Course: RAN-1808060101040004: Financial & Management Accounting Paper - 1

Course Title Financial & Management Accounting Paper - 1
Credit 4
Purpose of Course To make students understand provisions of the Companies Act 2013
for preparation of Financial Statements of Holding Company and
Non-Government Organization along with other topics
Course Objective To give idea about Holding Companies and various calculations made
for consolidation in financial statements.
 To know how to calculate managerial remuneration for directors,
Key employees and managers.
 To give the idea for accounting pattern for non-government
organization.
 To give e conceptual understanding of Social Accounting and
Public Interest Accounting
Course Outcomes At the end of the course, the students will be able
CO1: To develop an understanding of the conceptual framework about
Holding Companies Account.
CO2: To understand provisions of companies act 2013.
CO3: To know accounts and documents maintained by non-
government organization.
CO4: To enhance the understanding of social Accounting and Public
Interest Accounting
PSOs CO1
CO2
CO3
CO4
Pre-requisite The knowledge necessary to record accounting transactions such as
Journal entries, preparation of financial statements and a strong
understanding of the applicable accounting regulations/provisions of
Companies Act 2013.
12
Unit 1 Holding Company Accounts : (Practical) 35%

Introduction of Holding Company & Subsidiary Company as per
Companies Act, 2013.
Preparation of consolidated Balance Sheet with one subsidiary
company (Excluding Cross Holdings) as per Companies Act, 2013
Unit 2 Managerial Remuneration : (Practical) 35%

Provisions under the Companies Act, 2013 and its computation.
Unit 3 Accounting for Non-Government Organization : (Theory) 20%

Meaning and definition of NGO –Formation and classification of
NGO- Importance of NGO Accountability – Accounting
framework For NGO - Types of books and records maintained by
NGO.
Unit 4 Conceptual Understanding (Theory) 10%

Social Accounting (Meaning, its Nature, Need, Advantages)
Public Interest Accounting ( Meaning, Nature, Advantages and
Disadvantages)
Reference Books 1. Advance Accounting Vol. I & II - R. L. Gupta; Sultan Chand

& Co., NewDelhi.
2. Advanced Accounting - S. N.Maheshwari.
3. Management Accounting & Financial Control - S. N.

Maheshwari Sultan Chand & Co.,New Delhi.
4. Contemporary Accounting, Issues ByJawarlal, Published by

Vision Books, NewDelhi.
5. Principles of Management Accounting by Manmohan and S.

N. Goyel,SahityaBhavan,Agra.
6. Human Resource Accounting - Gupta; Sultan Chand &Sons.


13
Course: RAN-1808060101050005: Financial & Management Accounting Paper -2

Course Title Financial & Management Accounting Paper -2
Credit 4
Purpose of Course Explore about and study of Branch Accounting, Environmental
Accounting, Human Resource Accounting etc
Course Objective  To learn the financial accounting system of limited companies in

detail.
 To learn the calculation about Fire claim & Branches Account in
detail.
 To clear the theatrical aspects of Environmental & Human resource
Accounting.
Course Outcomes It will help students with
CO1 : To provide the knowledge in detail about financial accounting
system of Limited Cmpanies.
CO2 : To learn the calculation about Fire claim & Branch Accounting
system especially Foreign branch in detail.
CO3: To furnish cost value information for making proper and

effective management decisions about acquiring, allocating,
developing and maintaining human resources
CO4 :To provide Awareness about Accounting of resources used in

company from national resources by Environmental accounting
PSOs CO1
CO2
CO3
CO4
Pre-requisite The knowledge necessary to record accounting transactions and a
strong understanding of the applicable accounting regulations.
14
Unit 1 Final Accounts of Limited Company : (Practical) 40%

(as per Companies Act, 2013)
Unit 2 Branch Accounting : (Practical) 30%

Independent Branch - foreign branch as per accounting standard -
11(Exchange rate should be given)
Unit 3 Environmental Accounting : (Theory) 15%

Introduction: its origin and development, environmental
accounting for developed and developing countries - Indian
Context, Merits and demerits of environmental accounting.
Unit 4 Human Resource Accounting : (Theory) 15%

Need & Development, It's Concept of Human Resource
Accounting, Valuation of Human Resource, Recording
& Disclosure in Financial Statement, Importance of
Human Resource Accounting, Human Resource
Accounting in India.
Reference Books 1. Advance Accounting Vol. I & II - R. L. Gupta; Sultan Chand &
Co., New Delhi.

Maheshwari Sultan Chand & Co., New Delhi.

Vision Books, New Delhi.
5. Principles of Management Accounting by Manmohan and S. N.

Goyel, Sahitya Bhavan, Agra.
6. Human Resource Accounting - Gupta; Sultan Chand &Sons.
7. Inflation Accounting - Gupta; Sultan Chand &Sons.
8. Practical Financial Analysis - Foulke R.A.
9. Techniques of Financial Analysis - Erich A.Illefert.
10. Environmental Accounting - D. Das Gupta; D. Wheeler, New

Delhi.
15

Course: RAN-1808060101060006: Financial & Management Accounting Paper -3

Course Title Financial & Management Accounting Paper -3
Credit 4
Purpose of Course To provide knowledge about various Accounting Standards and it’s
applicability, Income tax return filling and GST to students.
Course Objective  To acquaint the students with the recent trends in accountancy.
 To give a basic working knowledge of some of the provisions of
Income Tax Act 1961,
 Knowledge Required: Reasonable working knowledge is expected.
Course Outcomes CO1: To impart knowledge of calculation of taxable income of the
company and individuals as per Income tax Act 1961.
CO2 : Students will know how to calculate tax payable by company

and individual as an assesse.
CO3 : Students will get knowledge of procedure of return filling of

income tax and also Understand what is TDS, TCS, PAN, TAN
and ITR.
CO4: To impart knowledge of GST provision and it’s calculation on

Goods and services
PSOs CO1
CO2
CO3
CO4
Pre-requisite It requires knowledge of various provisions and Section of Income Tax
Act 1961.
16
Unit 1 Accounting Standards : (Practical) 25%

(Recommended by the Institute of Chartered Accountants of India)
Meaning , Objects, Utilities, International Accounting Standard
Board(IASB), Accounting Standards Board (ASB)
Following standards required to be studied.
Accounting Standard -12 Government Grants
Accounting Standard -17 Segment Reporting
Accounting Standard-20 Earning Per Share
Accounting Standard – 26 intangible assets
Accounting Standard -28 Impairment of Assets
Unit 2 Income Tax : (Practical) 45%

I. Provisions relating to :
Computation of Income under the head "Profits and gains of
business or profession" including audit of accounts of certain
Person. (Section 28 to 43,43B, 43C, 44AA, 44AB, 44AD,44ADA,
44AE, 44AF)
II. Provisions relating to :

Set off and carry forward of losses (Section 70, 71, 72, 72A, 73,
74, 74A, 75, 78, 79 & 80).
III. Provisions relating to :

Total Income of an Assessee (An Individual)
Unit 3 Return filing : (Theory) 20%

I. Introduction – E-filing of income tax returns and E-payment of
income tax, Application of PAN(49A),online registration of PAN
II. Online filing of return of income of individuals, E-TDS, TCS
(tax collect at source), return preparation utility, viewing of tax
credit available in form-26AS, filing of various returns of income
for an individual that is ITR-1(income tax return), ITR-4filing of
the return with or Without digital signature.
III. Online filing of TDS statements- overview of TDS, application
for TAN( tax account number) utilities available for preparation of
statements/ certificates
Unit 4 Goods and Service Tax : (Theory) 10%

1. Introduction and Concept Dual GST, Advantages of GST
2. Definitions: Goods, Service, CGST, IGST, Person, Work
Contract, Place of Business, Aggregate turnover, Business,
Supply, Composite Supply, Mixed Supply.
3. Present Indirect tax Structure v/s GST
4. GST Council
5. Collection of tax under Integrated Good and Service act
2017 (section 5 & 6)
6. Composition levy and levy and Collection.
17
Reference Books 1. Direct Taxes - V. K. Singhania; Taxamann Publication.
2. Students guide to Income - Tax - V. K. Singhania.
3. Advanced Accounting - Tulsian; Tata. McGraw Hill.
4. Management Accounting - Dr. S. P. Gupta; SahityaBhavan,

Agra.
5. Accounting Theory - L. S. Porwal; Tata McGraw.
6. Wheldon'sAcost Accounting - L. W. J. Owler & J. L. Brown;

Pitman Publishing Ltd., London.
7. Cost Accounting - N. K. Agrawal; Global Business Press.
8. Financial Accounting - S. KR. Paul; New Central Book Agency

(P) Ltd., Kolkata.
9. Advance Accounting Vol. I & II - R. L. Gupta; Sultan Chand &

Co., New Delhi.

11. Advance Management Accounting - Ravi M. Kishore;

TaxmannAllide Services (P) Ltd., New Delhi.
12. PoddarAvinash S : Glimpses of GST , CCH India – A Wolter

Kluwer Business
13. Batra Ashok, GST Law and Practice, CCH India– A Wolter
Kluwer Business
14. Datey V S, GST Ready Reckoner, Taxmann
15. Mohan Rajat Illustrative Guide to GST, Bharat Law House
16. PoddarAvinash S., Desai Mehul P., GST SaralSamjhuti, SBD

Publication, Ahmedabad
18

M.Com 2nd Semester

Course: RAN-1908060102010001: Economics of growth, Development & Planning-2

Course Title Economics of Growth, Development and Planning -2
Credit 4
Purpose of Course To make students familiar with different growth models of
developed countries, under developed countries and developing
countries.
Course Objective To explore the knowledge of growth models, Capital output ratio
& Cost benefit ratio.
Course Outcomes CO1 : To provide knowledge to the students severe problem of
poverty and need to reduce it for improving quality of life
of people in under developed countries by Growth model
CO2: To provide knowledge of capital budgeting and it’s cost

benefit evaluation which is helpful to select profitable
proposal
CO3 : To give idea of sustainable development of country
CO4 : To Give idea of equitable opportunities for economic

participants during economic growth.
PSOs CO1
CO2
CO3
CO4
Pre-requisite Students should have basic knowledge and interest in
understanding of economics.
19
Units
Unit 1 Nature, Scope And Limitations of Growth Models 25%

Some important growth models
- Prof. Schumpeter
- Prof. Harrod – Domar
Unit -2 Growth Models For Under Developed Countries - I 25%

- Prof. Regnar Nurkse
- Prof. Rodan
Unit -3 Growth Models For Under Developed Countries - II 25%

- Balanced and Unbalanced Growth Theory
- Theory of Inclusive Growth
- Rostow's Stages of Economic Growth
Unit -4 Capital output ratio & its uses 25%

Input-output technique –
project evaluation & cost benefit ratio (analysis)
Reference Books 1. R.Nurke’s: Problem of capital formation in development

countries.
2. Domar : Essays in the theory of Economic growth

.
3. Laibenstein : Economic backwardness and economic growth
4. Lewis : The theory of Economic backwardness and economic

growth.
5. Meade : A Neo-classical theory of Economic Growth.
6. Benjamin Higgin : Economic Development
7. Rostow W. W: The Stage of Economic Growth.
8. Hirschman : The Strategy of Economic Development
9. Rosenstein : Rodan : Notes on the Theory
10. R.S. Mishra : Economics of Development
11. M.L.Jhingan : The Economics of Development & Planning
12. Taneja & Sharma: Economic Of Development & Planning.
13. Six Lectures Of Economic Growth: Simon Kuznet.
14. B.R.Sheney: Indian Planning & Economic Development.

20
15. Vakil & Brahmanand: Planning Of Expending Economy.
16. Tinbergen: Economic Of Underdeveloped countries.
17. Jagdish Bhagwati: Economic Of Underdeveloped countries.
18. Kindelberger: Economic Development & Planning.
19. Leading Issues in Economic Development – G.M.Meir.
20. T.N.Srinivasgan: Eight Lectures On Economic reforms.
21. T.N.Rao: Human Resource Development (oxford).
Teaching Methodology Classroom Teaching , Discussion/Interaction, Self -Study,

Assignment, Presentation etc.


Course: RAN- 1908060102020001 : Management theory and Practice-2

Course Title Management Theory and Practice-2
Credit 4
Purpose of Course The purpose of this paper is to make students aware of the
management changes and to teach them how the teamwork helps in
achieving the goals of an organization.
Course Objective To discuss with the students about the team building concepts, Total
quality management, management change and to make them
understand ERP (Enterprise Resource planning)
Course Outcomes CO1: It help students to understand how to manage the changes in
organization due to uncontrollable factors.
21
CO2: It help to develop skills required to manage conflict in the
organization
CO3: It will give idea about how to develop competitive strength with
the help of BRP, ERP, TQM and others concept.
CO4 : It will also help to develop confidence required for efficient

management of personnel and to work in team work effectively.
Mapping between COs PSO1 PSO2 PSO3 PSO4 PSO5

with PSOs CO1
CO2
CO3
CO4
Pre-requisite This course requires communication skill, critical thinking and
problem solving ability, management and leadership qualities
Unit 1 Managing Change 15%

The basic change process- resistance to change ( Individual and
organizational )
Unit 2 Building Effective Teams :

Team and Network – Internal and External Dynamics. 15%
Unit 3 Conflict Management: 25%

Nature of Conflict- Changing views of Conflict Functional and
Dysfunctional conflict- Conflict Process-Conflict Levels-
Transactional Analysis- Conflict Resolutions – Managerial
implications.
Unit 4 Management by Confidence- 15%

Meaning- Characteristic- Tools of confidence- Process of
confidence- Effectiveness factors- Merits and Demerits of
Confidence- Guidance of principal.
Unit 5 Introduction to following Concepts : 20%

Core competence- Total Quality Management- Empowerment-
Business process Re- engineering (BRP) – Enterprise Resource
Planning (ERP) – Cyber cope- Value Stream Management-
Vision & Mission.
Unit 6 Case Study (Case are to be framed from the above mentioned
Topic.) 10%
22
Reference Books 1. Management Text & Cases---V.S.P. Rao & Hari Krishna Yadav
Excel Books
2. Human Resource Management and Industrial Relations---

Mahajan Publishing House
3. Organisational Behaviour---Dr. Aswathappa
4. Management New concept & Direction----Dr. Ramnik J. Yadav


Course: RAN-1908060102030001: Advertisement and sales Management Paper – 2

Course Title Advertisement and sales Management Paper -2
Credit 4
Purpose of Course The course aims to give brief idea about how to design message in
advertisement to make it more effective and forces responsible to
increase sales.
Course Objective The basic objective of this course is to acquaint students with the
theory and practice of advertising, as well as management of a firm’s
sales operations.
23
Course Outcomes CO1: Students will be able to develop different types of advertisement
for different media effectively to grab the attention of customers.
CO2: Students will get knowledge about various techniques of

measuring advertising effectiveness
CO3:To understand the management of sales force and to make

manage the sales analysis by using various methods different
way.
CO4:To know about the unfair advertising practice and its impact on
society and company by large.
PSOs CO1
CO2
CO3
CO4
Pre-requisite It requires creativity and out of the box thinking, strong
communication and social media skills, attentive listening skills,
Commercial awareness for good advertising and sales.
Unit 1 Massage design and development, Communication Objectives,

Copy Development, Types of appeal, Copy testing. Ethics in
Advertising - Self-control, Control by consumer, Control by Govt.
Deceptive Adv. 20%
Unit 2 Measuring advertising effectiveness, unfair advertising practices,

ASCI-Advertising standard council of India, Techniques for
measuring advertising effectiveness .20%
Unit 3 Sales Organization: Setting up sales organization; Planning

process, principles of determining sales of organization. 10%
Unit 4 Sales force management: Estimating manpower requirements for

sales department, Planning for manpower recruitment and selection,
training and development, placement and induction, motivating
sales force, leading the sales force, Compensation
And promotion policies, Sales analysis by product- line, sales
analysis by customer 20%
Unit 5 Control process: Analysis of sales volume, Costs and profitability,

Managing expenses of sales personnel, Evaluating sales for
performance. Sales Analysis by territories, sales analysis by Sales
representatives, sales analysis by product- line, sales analysis by
customer. 20%
Unit 6 Case Study 10%

24
Reference Books 1. Aaker, Devid : Advertising Management, Prentice Hall, New
Delhi.
2. Anderson, Hair,Bush: Professional Sales Management,

McGraw Hill, Singapore.
3. Batra, Rajeev, Johan G. Myers and David A. Aaker :

Advertising Management,Prentice Hall, New Delhi.
4. Ford, Churchill, Walker: Management of Sales Force, McGraw

Hill, Singapore.
5. Gupta, Vaswar Das: Sales Management in the Indian

Perspective, Prentice Hall, NewDelhi.
6. Jonnson, Kurtz, Schewing: Sales Management, McGraw Hill,

Singadapore.
7. Krik C. A. Salesmanship, Taraporewala, Bombay
8. Norris, James S. Advertising, Prentice Hall, New Delhi
9. Patrick, Forsynth: Sales Management Handbook, Jaico

Publiations, Bombay
10. Sandage C.H. and Fry Burger: Advertising- Theory and

Practice, Rechard D. Irwin,Illinois.
11. Sengupta, Subroto: Brand Positioning, Tata McGraw Hill Co.

New Delhi.
12. Stanton, W.J and Spiro, R.: Management of Sales Force,

McGraw Hill, Singadapore.
13. Still, Richard R. Edward W. Cundiff, and Norman A.P. Govoni:

Sales Management,Prentice Hall, New Delhi
14. Sales promotion and advertising management by M .N.Mishra.

Himalaya Publication.
15. Advertising and sales management by Sanjeev Chauhan (Astha

publication)
Assignment, Presentation, Role Play
25

Course: RAN-1908060102040004: Financial & Management Accounting paper – 4

Course Title Financial & Management Accounting Paper - 4
Credit 4
Purpose of Course To study different types of ratios and to make it’s analysis to take
important decisions and to give brief knowledge mabout start-up
finance to students.
Course Objective  To Acquaint the students with recent trends in Accountancy

 To develop the skill to analyse the financial accounting data for
managerial decisions
 To give idea about fundamental analysis of the company
 To acquaint the students with financial reporting of Non-
trading organisation
 To give idea about importance of calculation of Return on
Capital employed
Course Outcomes CO1: To impart knowledge of ratio analysis of financial statement of
the limited company to know the financial situation and
efficiency of the company
CO2: To make students aware of accounting treatment for non-

trading organization
CO3: To make students understand how to calculate Return on capital

employed by the company for it’s business
CO4: To make students aware of the Government policies for startup

finance for the purpose of Make in India object
26
PSOs CO1
CO2
CO3
CO4
Pre-requisite The knowledge necessary to record accounting transactions and a
strong understanding of the applicable accounting regulations.
Unit 1 Ratio Analysis (of Company’s Financial Statements) 35%|

Classification of ratios, Uses and limitations of ratios, Computation /
Interpretation and analysis of different ratios.
Accounts for Non trading Organization 35%

Unit 2 Introduction, meaning of trading and non - trading organization
Need of Accounts and Books of Accounts of Non trading organization
Distinctive Classification of capital revenue and Deferred transaction
Exceptions and debatable points in expenses and income Receipt and
payment accounts & Income and Expenditure Accounts,Preparing
income expenditure Accounts from Receipt Payment Accounts
Preparing Receipt Payment Accounts from Income Expenditure
accounts Preparing Opening And Closing Balance sheet from Receipt
payment Accounts and Income Expenditure accounts
Unit 3 Return on Capital Employed 15%

Introduction, Meaning, Utility concept of Capital Employed
(Total Capital Employed , Net Capital Employed ,Owners Capital
Employed, Average Capital Employed), Concept of Profit and Return
Du-point Chart Showing Interrelation between Functional Aspect and
Financial aspects, Advantage of Return on Capital Employed
Unit 4 Startup Finance : (Theory) 15%

Introduction of Startup finance, Pitch Presentation, Sources of
Funding, Government Policy for Make in India Project Startup
financing through Venture Capital Financing.
Reference Books 1. Advance Accounting Vol. I & II - R. L. Gupta; Sultan

Chand & Co., New Delhi
.


Vision Books, NewDelhi.
5. Principles of Management Accounting by Manmohan and

S. N. Goyel, SahityaBhavan,Agra.
27
6. Prasannachandra
7. Financial Accounting-Bhushan kumar Goyal and HN

Tiwari, International books House
8. Introduction of Financial Accounting-Charles T. Horngren

and Donna Philbrick, Pearson Educations
9. Compendium of Statements and Standards of Accounting,

the Institute of chartered Accounts of India, New Delhi
10. Financial Accounting-Deepak sehgal, Vikas Publication

House, New Delhi
11. Financial Accounting-S. N. Maheshwari And S. K.

Maheshwari, Vikas publication House, New Delhi
12. Financial Accounting-Tulsian, Pearson Educations


Course: RAN-1908060102050005 : Financial & Management Accounting Paper – 5

Course Title Financial & Management Accounting Paper – 5
Credit 4
Teaching per Week 4 Hrs
Minimum weeks per Semester 15 (including classroom teaching, examination- internal and
University , Assignments and it’s presentation)
Purpose of Course It will help the students in accounting of insurance company
and electric company
It will also add the knowledge about value added accounting.
28
Course Objective  To acquaint the students with financial reporting of Insurance
& Electricity Companies.
 To give the idea about meaning of value addition and
application of Value added Accounting
 To give the idea about objectives and importance of Reporting
to management.
Course Outcomes CO1: To impart knowledge about Accounting treatment of
electricity company
CO2: To impart knowledge about Accounting treatment of
insurance company
CO3: To impart knowledge about Value Added Accounting for
product pricing
CO4: To get understand of reporting management for increase
the efficiency of the organization
Mapping between COs with PSOs PSO1 PSO2 PSO3 PSO4 PSO5
CO1
CO2
CO3
CO4
Pre-requisite The knowledge necessary to record accounting transactions and
a strong understanding of the applicable accounting regulations.
Unit 1 Accounting for Insurance Companies : (Practical) 35%

Commercial & legal background of insurance business - Books
maintained by insurance company -Preparation of final accounts
of Life Insurance & General Insurance Company
Unit 2 Value Added Accounting : (Theory) 20%

Definition - Generation of Value Added Application statement -
Difficulties in preparation of Value Added statement, Uses of
Value Added Product Pricing - High- tech Accounting and
Value Added - Group Value Added Statement.
Unit 3 Final Accounts of Electricity Company : (Practical) 30%

(as per the Electricity Act 2003, and as per company's Act 2013)
Unit 4 Reporting to Management : (Theory) 15%

Objectives of reporting, needs for Reporting at different
Management levels - Types of reports -Guiding principles for
preparing reports, Modes of reporting, Preparation of reports and
use of reports by Management.
Reference Books 1. Advance Accounting Vol. I & II - R. L. Gupta; Sultan Chand
& Co New Delhi.

29
4. Contemporary Accounting, Issues ByJawarlal, Published
by Vision Books, NewDelhi.
5. Principles of Management Accounting by Manmohan and

S. N. Goyel, SahityaBhavan, Agra.
6. Human Resource Accounting - Gupta; Sultan Chand

&Sons.
7. Inflation Accounting - Gupta; Sultan Chand &Sons.
8. Practical Financial Analysis - Foulke R.A.
9. Techniques of Financial Analysis - Erich A.Illefert.
10. Environmental Accounting - D. Das Gupta; D.

Wheeler,New Delhi.
Teaching Methodology Classroom Lectures , Discussion, Self -Study, Assignment,
Presentation


Credit 4
Purpose of Course To teach them various provisions related to Income tax and
make them aware about the computation of total income and tax
payable by partnership firm.
To give them in depth knowledge of GST.
Course Objective • To acquaint the students with the recent trends in accountancy.
• To give a basic working knowledge of some of the provisions
of Income Tax Act 1961, And Goods and Service tax
30
Course Outcomes CO1: The students will be able to calculate tax on income of
partnership firm
CO2: To give knowledge about Submission of Income Tax

Return, Advance Tax, and Tax deducted at Source, Tax
Collection Authorities under the Income Tax Act, 1961.
CO3: Understanding the Impact of GST on key Industries /

Sectors, on Economy, on Cost of production and on
Society. To make the students aware about the GST
Model of India.
CO4: To understand tax treatment of income from other sources
CO1
CO2
CO3
CO4
Pre-requisite It require knowledge of provision of income tax act.
Unit 1 Provisions relating to : (Practical) 30%
Income from Other Sources (Section 56 to 59),
Income of Other Person included in Assessee’s Total (Section
60 to 65)
Unit 2 Provisions relating to : (Theory) 15%

Deduction of Tax at Source (Section 192 to 206 & 206A)
Tax Collection at Source (Section 206C & 206CA)
Advance Payment of Tax (Section 207 to 219)
Interest Chargeable in Certain case (Section 234A, 234B, 234C
& 234D)
Unit 3 Computation of total income and tax payable by partnership

firm : (Practical) 35%
Meaning of partnership firm, Scheme of taxation of firms
Conditions a firm should fulfill under section 184, Conditions
for claiming deductions of remuneration and interest to partners
under section 40(b), Computation of income of firm
Computation of tax of firm
Unit 4 Goods and Service Tax : (Theory) 20%

Impact of GST on key Industries / Sectors, on Economy, on
Cost of production and on Society.
GST in other countries.
Place of Taxation (of Suppliers other than Goods)
GST Model of India.
GST on Works Contracts
31
GST on E-Commerce Operators
TCS/TDS under GST
Calculation of GST and it's comparison with old Taxes.
Reference Books 1. Direct Taxes - V. K. Singhania; Taxamann Publication.
3. Accounting Standards - Indian & International - N. Das

Gupta; Sultan Chand & Sons.
4. Direct Taxes - Sukumar Bhattacharya; Books Syndicate

Pvt. Ltd., Kolkota.
6. Management Accounting - Dr. S. P. Gupta;

SahityaBhavan, Agra.
8. Wheldon'sAcost Accounting - L. W. J. Owler& J. L.

Brown; Pitman Publishing Ltd., London.
9. Cost Accounting - N. K. Agrawal; Global Business

Press.
10. Financial Accounting - S. KR. Paul; New Central Book

Agency (P) Ltd., Kolkata.
11. Advance Accounting Vol. I & II - R. L. Gupta; Sultan

Chand & Co., New Delhi.
13. Advance Management Accounting - Ravi M. Kishore;

TaxmannAllide Services (P) Ltd., New Delhi.
14. PoddarAvinash S : Glimpses of GST , CCH India – A

Wolter Kluwer
15. Batra Ashok, GST Law and Practice, CCH India– A

Wolter Kluwer Business
16. Datey V S, GST Ready Reckoner, Taxmann
17. Mohan Rajat Illustrative Guide to GST, Bharat Law

House
18. PoddarAvinash S., Desai Mehul P., GST SaralSamjhuti,
SBD Publication, Ahmedabad
32
Teaching Methodology Classroom Learning through chalk & talk, Discussion, Self -
Study, Assignment, Presentation

M.COM 3rd SEMESTER

Course: RAN-1908060103010001: Organised Market Paper – 1

Course Title Organised Market Paper – 1
Credit 4
Purpose of Course To give them brief knowledge about the online trading and how
to trade in different stock exchanges.
Course Objective To explore and study organized market and unorganized

market, and give students knowledge about the trading in stock
market
Course Outcomes At the end of the course student will able to understand,
CO1: Different types of Markets, it’s impact on information

Technology.
CO2 : Factors affecting prices of securities & get the

knowledge about different analysis for analysing the
market movement
CO3: To impart brief knowledge about working of stock

exchange, rules regarding listing and procedure of
settlement
CO4 : Students get Aware about function, objectives and

Regulation of SEBI
CO1
33
CO2
CO3
CO4
Pre-requisite It requires basic knowledge and interest in stock market.
Unit 1 Market : 25%
Types of market, organised market and Unorganised Market
Market – meaning, definition, characteristics, types
Functions –Difference between organised market and
Unorganised Market
Information technology
Meaning, definition, characteristics, types, functions
impact of information technology on organised market
Regulated Markets
Their origin, objectives, merits and limitations, market
committee and its function, Market functionaries,
standardization and grading – their meaning, merits and
demerits, role of co-operative marketing societies in regulated
markets, recent trends in regulated markets
Unit 2 Guidelines for Investors 25%

General Guidelines for Investors, Factors affecting prices of
securities, Fundamental analysis and Technical Analysis –
credit Rating by different agencies, Market Indicators, role of
mutual funds.
Depository system in India

Defects of certificate based trading objectives of depository
system, The national securities Depository Ltd. (N.S.D.L.),
Central Depository service Ltd.(CDSL), benefits of
Depository System to the investors, the company, the financial
intermediaries and the nation
Unit 3 Stock Exchange 25%

Meaning , objectives , characteristics , organisation and
management, membership, intermediaries – listing of
securities, rules regarding listing , advantages of listing,
advantages of listing to the company and investor-types of
contract-method of trading-settlement of a transaction – role
of stock exchange in economic development-impact of
globalisation on share Market
Speculation – characteristics of Speculation, types of

Speculation, types of Speculator, types of Speculative
transaction option trading, arbitrage, margin trading,
Cornering, Wash Sale, Rigging futures – definition,
characteristics, index futures, stock futures, Advantages of
34
future contract, difference between future contract and
forward contract, advantage and disadvantage of speculation
Unit 4 Working of different Stock Exchanges 25%

Bombay stock exchange (BSE) : Formation, objectives,
management & membership, Reforms introduced in BSE
National stock Exchange(NSE) : Formation, objectives,
management & membership, Trading method
Over the Counter Exchange of India ltd (OTCEL)-Need,
management, objectives, advantages of OTCEL
Regulation of Stock exchange and securities exchange
Board of India(SEBI), Evils of stock exchange, regulation of
stock exchanges, self Regulation, External Regulation –
objectives of SEBI, function of SEBI, An evaluation of
working of SEBI
Reference Books 1. Working of stock exchange in India By H.R.Machiraju
2. Stock markets in India By D.R.Veena
3. Stock exchange and investments By Raghunathan
4. The Indian financial system By Vasant Desai
5. Regulation of Forward Market By W.R.Motu
6. Commodity exchanges By P.K.Salvi
7. Economics of Hedging By M.G.Paraskar
8. Organised MarketsBy Prin. N.D.Gami
9. Organised markets By Krishnakumar Ghia
10. RBI Currency and Financial Reports
11. Financial Markets By Garden and Natrajan
12. Financial Express – English and Gujarati
13. Economic Times – English and Gujarati
14. Vyapar
15. Yojna
16. Arth Sankalan

35

Course: RAN-1908060103020001: Financial Management Paper – 1

Course Title Financial Management Paper – 1
Credit 4
Purpose of Course It will develop the analytical skill of the students, and make
them aware about the Indian financial system and how it works.
Course Objective  To acquaint the students with the principles & practices
of management so as to enable them to develop an
integrated approach to Financial Management.
 To develop analytical and decision-making aptitude of
the students through case studies.
Course Outcomes CO1: To understand financial system of the country and
international financial organizations which are necessary
for the development of the country
CO2: To get knowledge about different types of investment

opportunities which help in gain more
CO3 : It help to know different types of finance source to raise

fund for company
CO4: To understand importance, management and control over

the Working capital
CO1
CO2
36
CO3
CO4
Pre-requisite  It requires an investigative nature, an analytical approach to
work and commercial and business awareness.
Units  Course Contents
Unit 1 NDIAN FINANCIAL SYSTEM 10%
Finance function
Financial Management and its objectives
Indian financial system and its functions
Some Aspects of financial Management Environment
Regulatory framework , IMF, World Bank, ADB
Unit 2 SWAPS 10%

Meaning of swaps and its category, types of currency and
interest swaps with example
Unit 3 RISK MANAGEMENT 10%

Introduction to Risk, Risk Management, Nature, development,
Scope, Definition, Objectives ,Personal V/s Corporate Risk
Management, Corporate Risk Objectives, Attitude and
Philosophy, Risk Management Organisation and Role of Risk
Manager, Risk Management Process
Unit 4 FINANCIAL INTERMEDIARIES 10%

Financial intermediaries in India:-
(a) Reserve Bank of India
(b) Commercial Banks
(c) Term lending Institutions
Non-bank financial intermediaries
(a) Insurance Corporations
(b) Unit Trust of India
(c) Post offices
(d) provident funds
(e) Investment Companies
(f) Hire purchase finance companies
(g) Leasing finance companies
(h) Housing finance companies
(i) Venture capital funds
(j) N.R.I. funds
Financial Market
Instruments of Money Market:-
(a) Call Money
(b) Treasury Bills
(c) Commercial Bills
(d) Certificates of Deposits
(e) Commercial paper
Stock Market
37
Instruments of Capital Market:-
(a) Gilt edged securities
(b) Equity shares
(c) Preference shares
(d) Debenture
(e) Public Deposits
Unit 5 RAISING FINANCE 10%

Methods of capital issues
(a) Public issue (b) Right issue (c) Private issue
(d) Book building (e) Bonus share (f) Term loan, Term loan
procedure
Unit 6 WORKING CAPITAL MANAGEMENT – I 10%

Meaning-types-components of working capital
Meaning of working capital management
Cash management
Meaning & objectives of cash management
Factors Affecting cash Requirements
The different Aspects of cash management
(i) planning of cash flow-Case budget -Long term cash
forecasting
(ii) Reports for controls
(iii) Managing cash flows
(iv) Determining the optimum cash Balance
(v) Options and strategies for investing surplus funds.
Unit 7 WORKING CAPITAL MANAGEMENT-II 10%

Management of Receivables
Objectives of Maintaining Receivables, Costs of credit sales,
Terms of payments, Credit policy variables or Ingredients
(a) Credit standards, (b) Credit Period (c) Cash Discount (d)
Collection Policy, Credit Evaluation, Credit Sanctioning
Decision,
Control on Receivables Techniques
Unit 8 WORKING CAPITAL MANAGEMENT-III 10%

Management of inventory, The need for maintaining
inventory
Objective of inventory management Techniques of inventory
control
(i) Economic Ordering Quantity
(ii) Reordering point
(iii) ABC Analysis
Unit 9 CASE STUDY 20%

 1 Calculative sums should not be asked.
Reference Books 1. Financial Management and Policy – Van Horne 4th Add.
38
2. Financial Management – Macmillan
3. Financial Management – Khan and Jain 4th Add.
4. Money and Financial System – Sudhir Prakashan & Dr.

D.D. Desai Uni – 2008
5. Financial Management – B.S. Shah Prakashan
6. Financial Analysis and Financial Management – R. P.

Rustagi – 3rd Add.
7. Indian Financial System – Khan 4th Add.
8. Financial Management – Brighan – Ehrahardt – 11th Add.
9. Financial Management – Prasanna Chandra – 7th Add.
10. Financial Management – I.M. Pandey – 9th Add.
11. Corporate Dividend Policy – J.A. Bittain
12. Dividend Policy and Enterprise Valuation – J. E. Walter
13. Corporate Finance Theory and Practice – A. Damodaran
14. Introduction to Financial Management – L. D. Schall and

C.W. Holey

Course: RAN-1908060103030001: Strategic Management – 1

Course Title Strategic Management – 1
Credit 4
39
Purpose of Course It will make them aware about the various kind of strategies and
help them with analytical skill in strategy formulation.
Course Objective To acquaint the students with the knowledge of SWOT analysis
To make them aware about the strategy formulation and
different types of strategy.
Course Outcomes CO1: To provide understanding of strategic management of
different functional departments of organization to make
efficient and strong
CO2: To aware the students about different techniques of

business expansion , retrenchment, combination,
reengineering, e-engineering, and make competitive
advantage
CO3 : Students can understand how to analyze organization’s

strength and weakness by SWOT analysis to survive
against effect of adverse effect of external factor
CO4 : To impart knowledge about different strategies to use it

at different levels of organization to achieve core
objective of the organization.
CO1
CO2
CO3
CO4
problem solving ability.
Unit 1 Strategy and Strategic Management: 25%
i. Definition and Characteristics of Strategy
ii. Definition, Characteristics and Process of Strategic
Management
iii. Levels of strategy (functional level, SBU level, corporate
level, global level) and examples of strategies of companies
Unit 2 Environmental Analysis and SWOT Analysis 25%

i. Concept of environmental analysis
40
ii. Organisational Appraisal (meaning and process)
iii. Components of environmental analysis
iv. SWOT Analysis
Unit 3 Level and Type of Strategy 25%

Level of strategy(functional level, SBU level, corporate level,
global level) and example of strategies of company
Types of strategies(stability, expansion, retrenchment,
combination, reengineering, e-engineering )
25%
Unit 4 Functional Strategies 25%

i. Meaning of Functional Strategies
ii. Contents of Financial (Sources of Funds, Usage of Funds &
Management of earnings), Marketing (4 Ps), Operating (make or
buy, inventory level, quality control, cost cutting) and Personnel
Strategies (Recruitment, Development, Appraisal/Promotion,
Motivation, Retirement)
Reference Books 1. Strategic marketing—making decisions for strategic
advantage by Musadiq. A. Sahaf. Prentice hall India
2. Strategic management and marketing by Narendra singh.

Himalaya publishing house
3. Strategic management – L.M. Prasad-Sultanchand
4. Strategic Management – Azhar Kazmi-Tata Mc GrawHill
5. Business Policy and Strategic Management – Subba Rao-

Himalaya publications

Course: RAN-1908060203040001: Financial & Management Accounting Paper – 7

Course Title Financial & Management Accounting paper – 7
Credit 4
41
Purpose of Course To help for cost control and taking right decision for investment
in alternative proposal.
Course Objective  To acquaint the students with long term investment decisions.
 To give idea about cost-volume –profitability analysis.
 To make students aware of the basic concept of financial
Security Market.
Course Outcomes CO1: To impart knowledge about right decision making to
investment in long term proposal by capital budgeting
techniques.
CO2: To make students aware about the principles underlying

the cost-volume –profitability analysis to control the cost.
CO3 : Students get understand about different types of

investment option and intermediaries
CO4: To impart knowledge with the students about time value

of money to get present value of money and understand
it’s important in investment decision
CO1
CO2
CO3
CO4
Pre-requisite The basic knowledge about importance of investments, general
knowledge necessary to record accounting transactions.
Unit 1 Cost-Volume - Profit Analysis and break - even
Analysis : (Practical) 30%
Objectives, assumptions and limitations of CVP analysis - Types
of break - even analysis -Assumptions and limitations of break -
even charts -Profit volume charts - Break - even analysis with
one key factor.
Unit 2 Capital budgeting : (Practical) 35%

Concept - Objectives - Importance of capital budgeting - Kinds
of capital investment proposals - Factors affecting capital
investment decisions - Appraisal methods - Capital budgeting
under risk and Uncertainty-Sensitivity analysis, Capital
42
budgeting techniques: Payback Period, Discounted Payback
Period, Net Present Value Accounting Rate of Return.
Internal Rate of Return, Profitability Index.
Unit 3
Time Value of Money : (Theory) 15%
Definition, Concepts, Application, Present Value, Future Value,
Time Value of Money Example
Unit 4
Indian Security Market : (Theory) 20%
Structure of Security Market, Investment Instruments of Money
Market and Capital Market, Operations of Indian Stock Market,
Market intermediaries, Market Indices and Return, Recent
Development in the Indian Stock Market.
2. Advanced Accounting - S. N. Maheshwari.

4. Contemporary Accounting, Issues by Jawarlal, Published

by Vision Books, New Delhi.
5. Strategic Cost mgt- Prof jawaharlal-Himalaya Pub.
6. Human Resource Accounting - Gupta; Sultan Chand &

Sons.
7. Inflation Accounting - Gupta; Sultan Chand & Sons.
8. Practical Financial Analysis - Foulke R. A.
9. Techniques of Financial Analysis - Erich A. Illefert.
10. Environmental Accounting - D. Das Gupta; D. Wheeler,

New Delhi.
12. Management Accounting - Dr. S. P. Gupta; Sahitya

Bhavan, Agra.

43

Maheshwari Sultan Chand & Co., New Delhi
17. Management Accounting Tools & Techniques - N.

Vinaykam & I. B. Sinha; Himalaya Publishication House,
Mumbai.
18. Advance Accounting - M. C. Shukla & T. S. Grewal; S.

Chand & Company, Mumbai.


Credit 4
Purpose of Course To make the students aware about changing international
financial policies related to trade and commerce.
Course Objective • The objective of this course is to expose students to advance

accounting such as maintenance of Banking Company
Accounts; and help in application of financial management
• To give Idea about buy back of share , Right issue and ESOP
Course Outcomes CO1: To explain the students with in-depth knowledge of

Assets Pricing/Measurement Policy.
CO2: To familiarize with basic concepts of Buy-Back of shares,
Right Issue and ESOP
44
CO3: students can understand importance and management of
working capital and can control the cost of working capital
CO4: Basic understanding of international financial
management and international payment modes.
CO1
CO2
CO3
CO4
Unit 1 Working Capital Management : (Practical) 35%
Introduction to working capital management.
Computation of working capital requirement (for each
component), Working Capital Estimation Statement.
Computation of operating cycle.
Unit 2 Buy-Back of shares, Right Issue : (Practical) : 35%

ESOP(Employee Stock Option Plan)
Unit 3 Assets Pricing/Measurement Policy : (Theory) 15%

Accounting Standard 10 Fixed Assets Accounting Standards
13 Investments
Unit 4 International Financial Management : (Theory) 15%

Reasons for investing aboard - Basic problem in International
Financial Management - Foreign Currency Management -
Financing Multinational Organization - Mode of Payment in
International Trade.
2. Management Accounting & Advance Management

Accounting - Ravi M. Kishore; Taxmann Allide Service
(P) Ltd., New Delhi.

Vinaykam & I. B. Sinha; Himalaya Publishication Hose,
Mumbai.

5. Advance Accounting - R. L. Gupta & M. Radhaswamy;

Sultan Chand & Co., New Delhi.
6. Export Management - T. A. S. Balagopal; Himalaya

Publishing House, Mumbai.
45
7. Export - Do it Yourself - M. I. Mahajan; Snow White
Publications Pvt. Ltd., Mumbai.
8. How to Import - V. K. Puri; Nabhi Publication; New

Delhi.
9. Introduction to Database System - Date C. J.; Addision

Wesley Massachuselts.
10. The Compact Guide to Microsoft Office - Mansfield, Ron;

BPB Publication Delhi.
11. Principles of Database System - Ullman J. O.; Galgotia

Publication, New Delhi.
12. Multinational Financial Management - Alan C. Shapiro,

Prentice - Hall of India, New Delhi.
13. International Financial Management - P. G. Apte; Tata

MC Graw, Hill Publishing Company Ltd., New Delhi.

Course: RAN-1908060103060006: Financial & Management Accounting Paper – 9

Credit 4
Purpose of Course Through this paper, production efficiency of a company can be
increased to deliver maximum value for the least possible cost.
Course Objective • To give the idea about how to find out the cost of Product for
processing unit and how to calculate inter Process profit.
46
• To clear the concept of value chain analysis and to understand
Value-Added and Non-Value added activities with suitable
examples. • To Understand the meaning, Importance and to
learn the difference between Traditional and Activity-based
Costing(ABC) And Activity based Management(ABM)
• To give the clear concept about Valuation of Bonds, Equity
and options as well as to understand the forms of market.
Course Outcomes CO1: To Understand the meaning, Importance and to learn the
difference between Traditional and Activity-based Costing
(ABC) And Activity based Management (ABM)
CO2: To give the clear concept about Valuation of Bonds,
Equity and options as well as to understand the forms of market.
CO3: To impart knowledge to calculate cost at different level of
manufacturing process
CO4: To Understand value-chain analysis is to increase
production efficiency so that a company can deliver maximum
value for the least possible cost.
CO1
CO2
CO3
CO4
Unit 1 I. Process Costing : (Practical) 40%
Inter process profit
II. Process Costing Equivalent Production Analysis
Unit 2 Value Chain Analysis : (Theory) 15%

Concept of Value Chain Analysis, Value chain linkages,
Internal linkages, External linkages, Value- Added and Non-
value added activities, Value-added and Value chain, Steps in
value chain analysis, Importance of Value chain analysis.
Unit 3 Activity-Based Costing (ABC) and Activity Based

Management (ABM) : (Practical) 25%
Traditional costing system, Activity based costing, Cost
hierarchy in ABC, Comparison between traditional and ABC
costing, Advantage of ABC, Criteria for successful
implementation of ABC system, Situation under which ABC can
be applied, Activity Based Management(ABM), Functional
Based Management and ABM, Areas in which ABM can be
used, Relationship between ABM and ABC, Uses of ABM,
Implementing ABM, Essentials for the success of ABM.and
ABM , Operational and Strategic ABM, Techniques of ABM,
Unit 4 Valuation of Securities (Theory) 20%
47
Bonds, Equity and options, random walk and efficient market
theory, Forms of Market Efficiency: Weak, Semi-Strong, Strong
Technical Analysis: Dow Theory, Elliot Wave theory.



Sons.

New Delhi.
11. Direct Taxes - V. K. Singhania; Taxamann Publication.
13. Accounting Standards - Indian & International - N. Das

Gupta; Sultan Chand & Sons.
14. Direct Taxes - Sukumar Bhattacharya; Books Syndicate

Pvt. Ltd., Kolkota.

Bhavan, Agra.
18. Wheldon's Acost Accounting - L. W. J. Owler & J. L.

48



Mumbai.


Course: RAN-2008060104010001: Organised Market Paper - 2

Course Title Organised Market Paper – 2
Credit 4
Purpose of Course To train the students about the working of various commodity
exchanges and money market.
Course Objective To make them aware about market functionaries and

intermediaries of foreign exchange market and international
trade.
Course Outcomes At the end of the course student will get to know
CO1:About commodity exchanges and market functionaries
49
CO2: Demand and supply situation in a well develop money and
capital market About foreign exchange market and how to
trade in international market
CO3: Different types of world organisation related with trade

management at global level
CO4: Various types of investment instrument in money market,

capital market
CO1
CO2
CO3
CO4
Pre-requisite It requires basic knowledge and interest of stock market.
Unit 1 Management of Commodity Exchange 25%
Meaning, Objectives, Management of Commodity exchanges,
characteristics of the commodities traded in the organized
commodity exchanges, methods of trading & settlement,
recent development in commodity markets in India, Multi
commodity exchanges of India (MCX)
Market Functionaries 25%

Unit 2 Brokers and jobbers, separators – bulls & Bears, Types of
forward contracts & transferable delivery contracts, hedging
contracts and speculation contract, Advantage & limitations of
hedging and insurance, Meaning, Characteristics and types of
speculation, speculators Speculative transaction - Option
treading , malpractices such as cornering, arbitrage, rigging,
short sales and its regulations, advantages and disadvantages
of speculation.
Money Markets 25%

Unit 3 Meaning, Definition, Source of Demand and supply,
Unit 4 Characteristics of well-developed money market, Indian
Money Market, Credit Instrument, Organized and unorganized
sector, Defects, importance of Money Market, Capital Market
and Money Market
Foreign Exchange Markets and International trade

development organization 25%
Definition,-Foreign Exchange Markets , source of Demand
and Supply of Foreign Exchange, Foreign Exchange rate,
Exchange rate policies for India, Factors Affecting Foreign
Exchange rate , types of Foreign Exchange Transaction, MCX
stock exchange(MCX-SX), International trade development
50
organization: (A) W.T.O. (B) N.A.S.D.A.Q. (C) European
Union (D) New York stock exchange
Reference Book 1. Working of stock exchange in India By H.R.Machiraju
2. Stock markets in India By D.R.Veena
3. Stock exchange and investments By Raghunathan
4. The Indian financial system By Vasant Desai
5. Regulation of Forward Market By W.R.Motu
6. Commodity exchanges By P.K.Salvi
7. Economics of Hedging By M.G.Paraskar
8. Organised MarketsBy Prin. N.D.Gami
9. Organised markets By Krishnakumar Ghia
10. RBI Currency and Financial Reports
11. Financial Markets By Garden and Natrajan
12. Financial Express – English and Gujarati
13. Economic Times – English and Gujarati
14. Vyapar
15. Yojna
16. Arth Sankalan


Course: RAN-2008060104020001: Financial Management Paper - 2

51
Course Title Financial Management Paper – 2
Credit 4
Purpose of Course To develop analytical and decision making aptitude related to
mechanics of leasing and hire purchase financing.
Course Objective  To acquaint the students with the principles & practices
of management so as to enable them to develop an
integrated approach to Financial Management.
 To develop analytical and decision-making skills of the

students through case studies.
Course Outcomes CO1: Students will get idea about how to expand business, can
make strategic decision to face competition in business
world
CO2: To impart knowledge regarding how to reduced cost of

fixed assets by leasing
CO3: To make them understand different types of intangible

assets, it’s recognition, importance and by which
increasing competitive strength of the business
CO4: To get idea about how to survive in different economic

situation
CO1
CO2
CO3
CO4
Pre-requisite  It requires flair for knowledge, desire to understand given
situation etc.
Unit 1 CORPORATE RESTRUCTURING-I 10%
Forms of corporate Restructuring
(A) Devices of acquisitions or expansion
(i) Merger - Types, Reasons, Cost and Benefits of Merger
(ii) Purchase of a division / Unit
(iii) Takeover – Types, Regulation of Takeover, Guidelines of
SEBI
(iv) Advantages and Disadvantages of merger, Absorption,
Purchasing and Takeover.
(v) Defensive Measures Against Hostile Takeover
52
Unit 2 CORPORATE RESTRUCTURING-II 10%
(A) Forms of sell offs – Divestitures, Spin offs, Split ups
(B) Changes in Ownership and control - Going public,
Privatization, Leveraged Buy outs, Buyback of shares, Joint
ventures
Unit 3 LEASE FINANCE 10%

Lease financing – Meaning, Characteristics, Types,
Advantages & Disadvantages, Difference between financial
lease & operating lease, Mechanics of Leasing, Lease buy
decision an evaluation, Hire purchase finance
Unit 4 ANALYSIS OF FINANCIAL PERFORMANCE 10%

Objectives of financial Analysis and interpretation, Methods
of Analysing Financial statements
(i) Ratio Analysis
(ii) Comparative Analysis
(iii) Do point Analysis
Leverage
Types of Leverage
(A) Operating Leverage
-Meaning, Definition, Sensitivity of operating profit, Utilities
of operating leverage
(B) Financial Leverage
-Meaning, Effects, Financial Break Even Point, Degree of
changer in EBIT on DFL
- Utilities of financial leverage, Advantages and limitations
- Essential conciliations for financial leverage
(C) Combined leverage or Total leverage
- Degree of combined leverage, Sensitivity of EPS to changes
in sales volume, Utilities of Combined leverage
INTANGIBLE INTENSIVE COMPANIES 10%

Unit 5 Characterisation or features of Intangible Assets or Intangible
– Intensive Firms.
Implications for Financial Management
Types of Intangible Assets and Approaches to valuation
The Economic Approach to Valuation
Infosys Technologies : An exemplar Intangible Intensive
Company
INTERNATIONAL FINANCILA MANAGEMENT 10%

Unit 6 Basic problem in international financial management, Role of
FPI In India
Domestic V/S international financial management
53
Unit 7 INFLATION, RECESSION AND FINANCIAL
MANAGEMENT 10%
(A) Inflation - Meaning, Definition, Effects on financial
management and its Remedies
(B) Recession - Meaning, Definition, Effects on financial
management and its Remedies
Unit 8 HYBRID FINANCING & CORPORATE GOVERNANCE

10%
(A) Hybrid financing (General Concept)
- Basic, Sources of financing :-
(a) Preference Capital
(b) Features of warrants and convertible debentures
(c) Valuations of warrants
(d) Valuation of compulsorily convertible debentures
(e) Valuation of optionally convertible debentures
(f) Motives for issuing warrants convertible debentures
(g) Innovative hybrids.
(B) Corporate Governance (General Concept)
- Basic, Organization of corporate governance :-
(a) Divergence of interest
(b) Devices for containing agency costs
(c) Corporate governance in industrially developed world
(d) Corporate governance in India
(e) Reforming Corporate governance
(f) Legal provisions and SEBI code
(g) Executive Compensation
(h) Employee Stock option scheme
Reference Books 1. Financial Management and Policy – Van Horne 4th Add.
2. Financial Management – Macmillan
3. Financial Management – Khan and Jain 4th Add.
4. Money and Financial System – Sudhir Prakashan & Dr.

D.D. Desai Uni – 2008
5. Financial Management – B.S. Shah Prakashan
6. Financial Analysis and Financial Management – R. P.

Rustagi – 3rd Add.
7. Indian Financial System – Khan 4th Add.
8. Financial Management – Brighan – Ehrahardt – 11th

Add.
9. Financial Management – Prasanna Chandra – 7th Add.
54
10. Financial Management – I.M. Pandey – 9th Add.
11. Corporate Dividend Policy – J.A. Bittain
12. Dividend Policy and Enterprise Valuation – J. E. Walter
13. Corporate Finance Theory and Practice – A. Damodaran
14. Introduction to Financial Management – L. D. Schall and

C.W. Holey
Teaching Methodology  Classroom Learning through chalk & talk, Discussion, Self -

 Total Marks : 70 Marks
Course: RAN-2008060104030001 : Strategic Management - 2

Course Title Strategic Management – 2
Credit 4
Purpose of Course This paper will help the students to strategically evaluate the
form on the basis of distinguished strategic evaluation
technique.
Course Objective To familiarise the students with the modes of entry in the global
market, EPC and Trunkey contracts.
Course Outcomes CO1: Facilitate students to acquire sound knowledge of
corporate capabilities and strategy formulation.
CO2 : To acquaint the students regarding techniques of strategic
evaluation and control
CO3:To make the students aware about the global issues in
strategic management
55
CO4: To give strategic idea about how to expand business in
international market
CO1
CO2
CO3
CO4
problem solving ability, management and leadership.
Units Corporate capabilities and Strategy Formulation 25%
Unit 1 Corporate capabilities, Establishing and sustaining Competitive
Advantage Value Chain Analysis, Meaning of strategy
formulation Process of strategy formulation
Unit 2 Strategy Implementation 25%

i. Aspects of strategy implementation; concept, approaches and
bases of resources allocation
ii. Process and problems of strategy implementation
Unit 3 Strategy Evaluation 25%

i. Concept of strategy evaluation
ii. Strategic and Operational control (meaning and difference)
iii. Techniques of Strategic {(Strategic Momentum Control –
responsibility control centres, key success factors, common
strategic approach) and (Strategic Leap Control – issue
management, strategic field analysis, systems modelling,
scenario)} and Operational evaluation and control {(Internal
Analysis – value chain analysis, quantitative analysis, qualitative
analysis), (Comparative Analysis – industrial standards,
benchmark ) and (Overall Analysis – Balanced Score Card, Key
factor analysis)}
Global Issues in Strategic Management 25%

Unit 4 i. Modes of entry in global market (licensing, franchising, FDI,
joint ventures, EPC and Trunkey Contracts)
ii. Concerns related to global issues in strategic management
Reference Books 1. Strategic marketing—making decisions for strategic
advantage by Musadiq. A. Sahaf. Prentice hall India
2. Strategic management and marketing by Narendra singh.

Himalaya publishing house
3. Strategic management – L.M. Prasad-Sultanchand
4. Strategic Management – Azhar Kazmi-Tata Mc GrawHill
5. Business Policy and Strategic Management – Subba Rao-

Himalaya publications
56


Credit 4
Purpose of Course To acquaint the students about the role of costs in pricing,
strategies of product pricing and accountant’s role in product
pricing
Course Objective  To acquaint the students, how to take the decisions on the
basis of marginal and differential costing.
 To clear the concept of cost of capital and calculations about
it,
 To give the idea about product pricing method.
 To give the basic concept about Mechanics of Investing
Course Outcomes CO1: To provide the conceptual understanding of framework of
cost of capital and calculations about it.
CO2: To give the idea about product pricing method.
CO3: To give idea about the basics of Mechanics of Investment
CO4: To impart knowledge of cost control by marginal costing

and Absorption costing
CO1
CO2
CO3
CO4
57
Pre-requisite It requires knowledge of capital market and investments.
Unit 1 Differential Costing : (Practical) 25%
Meaning - Features and implications of differential costing -
Marginal vs. differential costing - Applications of differential
costing, Marginal Costing vs. Absorption costing.
Unit 2 Cost of Capital : (Practical) 35%

Concept - Computations of cost of equity capital (including new
equity issue) - Cost of preference capital - Cost of debt - Cost of
retained earnings - Weighted average cost of capital.
Unit 3 Product Pricing: (Practical 10% and Theory 10%) 20%

Pricing policy - Aims and objectives of pricing - decision
process - Role of Costs in pricing - pricing methods (Method of
cost plus pricing, marginal cost pricing, added value method of
pricing, opportunity cost pricing, Target Return pricing -
Administered pricing), Strategies of product pricing (Pricing
strategies for new products and Pricing of established products),
Pricing during inflation and recession, Non financial factors in
pricing - Limiting factors in product pricing - Management
Accountant's role in product pricing.
Unit 4 Mechanics of Investment: 20%

Investment Return and Risk, Risk diversifications, Systematic
and unsystematic risk, Cost of Investing Securities. Specific
factors affecting the value of particular company's shares -
Timing of investment decisions.



Sons.
58

New Delhi.

Bhavan, Agra.



Maheshwari Sultan Chand & Co., New Delhi

Mumbai.



Credit 4
59
Purpose of Course To make the students aware about non-performing assets and its
effects on the working of the bank.
Course Objective • The objective of this course is to expose students to

advance accounting such as maintenance of Banking
Company Accounts; and help in application of financial
management.
Course Outcomes CO1: To impart knowledge about the scope, importance and
functions of Export Procedures & Documentation
CO2: To impart knowledge about the scope, importance and

functions of Import Procedures & Documentation
CO3: To inculcate the competency to the students to solve

problems relating Special areas in Lease Evaluation,
Accounting treatment for leases as per Accounting
Standard 19
CO4 : To impart knowledge about treatment of banking

company
CO1
CO2
CO3
CO4
Units 1 Final Accounts of Banking Companies-1 : (Theory) 10%
Non-Performing Assets - Its effect on working of the bank -
Remedies to reduce Non - Performing Assets (NPA)
Units 2 Final Accounts of Banking Companies-2 : (Practical) 40%

Final Accounts of Banking Companies Including final accounts
of Co-operative Bank (As per Gujarat Cooperative Act and RBI
Regulations)
Units 3 Leases Accounting : (Practical) 30%

Concept of leasing - Advantages of leasing - Disadvantages of
leasing, Types of Leasing - Lease Evaluation, Accounting
treatment for leases as per Accounting Standard 19 - Leasing in
India. Decision making on the basis of either to Buy, Lease or
Hire Purchase
60
Units 4 Export Procedures & Documentation: (Theory) 10%
Offer and receipts of confirmed orders - Producing the goods -
Shipment - Banking Procedures - negotiation - Aligned
Documentation System (ADS) - Export incentives.
Import Procedures & Documentation : (Theory) 10%

Categories of Importers - Special Schemes for Imports - When &
how to Obtain import license

2. Management Accounting & Advance Management

Accounting - Ravi M. Kishore; Taxmann Allide Service
(P) Ltd., New Delhi.

Vinaykam & I. B. Sinha; Himalaya Publishication Hose,
Mumbai.

5. Advance Accounting - R. L. Gupta & M. Radhaswamy;

Sultan Chand & Co., New Delhi.
6. Export Management - T. A. S. Balagopal; Himalaya

Publishing House, Mumbai.
7. Export - Do it Yourself - M. I. Mahajan; Snow White

Publications Pvt. Ltd., Mumbai.
8. How to Import - V. K. Puri; Nabhi Publication; New

Delhi.
9. Introduction to Database System - Date C. J.; Addision

Wesley Massachuselts.
10. The Compact Guide to Microsoft Office - Mansfield, Ron;

BPB Publication Delhi.
11. Principles of Database System - Ullman J. O.; Galgotia

Publication, New Delhi.
12. Multinational Financial Management - Alan C. Shapiro,

Prentice - Hall of India, New Delhi.
61
13. International Financial Management - P. G. Apte; Tata
MC Graw, Hill Publishing Company Ltd., New Delhi.

Course: RAN-2008060104060001: Financial & Management Accounting paper – 12

Credit 4
Purpose of Course To provide students with general understanding of parity
conditions and currency, interpretation and investigation of
variances and cost benefit analysis.
Course Objective • To Calculate Different Types of Variances.

• To learn Accounting for Underwriting & Brokerage &
divisional profit performance management techniques
• To learn Exchange-rate theories.
Course Outcomes CO1: To inculcate the competency among the students to solve
problems related to Calculations of Different Types of
Variances.
CO2: To make students aware of the principles underlying the

Accounting for Underwriting & Brokerage & divisional
profit performance management techniques
CO3: To provide understanding of Exchange-rate theories.
CO4 : To Impart knowledge about cost reduction and cost

control by standard costing
CO1
CO2
62
CO3
CO4
Unit 1 Standard Costing : (Practical) 40%
Material, Labour, Overhead and Sales Variances.
Planning and operational variances.
Interpretation of variances, Investigation of Variances.
Unit 2 Accounting for Underwriting & Brokerage : (Practical) 15%

(Elementary Problems only).
Unit 3 Divisional Profit Performance Measurement:(Practical) 15%

Meaning - Arguments in favour of and against decentralized
profit centres - Cost benefit analysis for decentralization -
Methods of measuring divisional performance.
Unit 4 Inter Divisional Transfer Pricing : (Theory) 10%

Concept - Transfer pricing methods (Pricing at cost, standard
cost plus lumsum, market price, prorating for overall
contribution, Dual pricing, negotiated prices ) Guiding principles
in fixing transfer prices - Benefits of transfer pricing policy -
International transfer pricing.
Unit 5 Parity condition and Currency : (Theory) 20%


4. Contemporary Accounting, Issues by Jawarlal,

Published by Vision Books, New Delhi.
6. Human Resource Accounting - Gupta; Sultan Chand

& Sons.
63
10. Environmental Accounting - D. Das Gupta; D.
Wheeler, New Delhi.
11. Direct Taxes - V. K. Singhania; Taxamann

Publication.
13. Accounting Standards - Indian & International - N.

Das Gupta; Sultan Chand & Sons.
14. Direct Taxes - Sukumar Bhattacharya; Books

Syndicate Pvt. Ltd., Kolkota.

Bhavan, Agra.
18. Wheldon's Acost Accounting - L. W. J. Owler & J. L.

19. Cost Accounting - N. K. Agrawal; Global Business

Press.
20. Financial Accounting - S. KR. Paul; New Central

Book Agency (P) Ltd., Kolkata.



Vinaykam & I. B. Sinha; Himalaya Publishication
House, Mumbai.
24. Advance Accounting - M. C. Shukla & T. S. Grewal;

S. Chand & Company, Mumbai.
64

65

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Program Outcome, Program Specific Outcome & Course Outcome

Program Name: M.Com (Financial & Management Accounting)

Name of Program Master of Commerce

PO2: To train the student to develop conceptual,

PO3: It builds confidence amongst the students to face

PO4: It helps in developing entrepreneurial skills

PO5: It prepares students ready to work in industry. It

PO6: It cultivates amongst students’ qualities such as

PO7: It enhances proficiency of decision making at

PSO2: Learners can better understand Indian as well as

PSO3: Learners will be able to do higher studies and

POS4: Learners will be able to recognise features and

POS5:develop necessary professional knowledge and

Program Structure Semester 1

Program Structure Semester 2

Program Structure Semester 3

Program Structure Semester 4

Course Code RAN-1808060101010001

Course Objective  To acquaint the students with classical theories of

CO2: It will help students to understand the concept of

CO3: Scholars will come to know role of globalisation,

CO4 : Students will come to know how to take advantage of

Units Course Content

Unit -2 1. Classical Theories of Economic Growth 25%

Unit -3 2. Human Resources Development 25%

Reference Books 1. R.Nurke’s: Problem of capital formation in development

2. Domar : Essays in the theory of Economic growth

4. Lewis : The theory of Economic backwardness and economic

4. Meade : A Neo-classical theory of Economic Growth.

5. Benjamin Higgin : Economic Development

6. Rostow W. W: The Stage of Economic Growth.

7. Hirschman : The Strategy of Economic Development

8. Rosenstein : Rodan : Notes on the Theory

9. R.S. Mishra : Economics of Development

10. M.L.Jhingan : The Economics of Development & Planning

11. Taneja & Sharma: Economic Of Development & Planning.

12. Six Lectures Of Economic Growth: Simon Kuznet.

13. B.R.Sheney: Indian Planning & Economic Development.

14. Vakil & Brahmanand: Planning Of Expending Economy.

16. Jagdish Bhagwati: Economic Of Underdeveloped countries.

17. Kindelberger: Economic Development & Planning.

18. Leading Issues in Economic Development – G.M.Meir.

19. T.N.Srinivasgan: Eight Lectures On Economic reforms.

20. T.N.Rao: Human Resource Development (oxford).

Teaching Methodology Classroom Teaching , Discussion/Interaction, Self -Study,

Evaluation Method Evaluation of course conduct through following manner :

 University examination : 50 Marks

Course: RAN-1808060101020001: Management Theory and Practice-1

Course Code RAN-1808060101020001

CO2: Getting idea of culture to be developed in organisation

CO3: Handling personnel at various levels with the help of

CO4: Using different methods for Controlling performance of

Unit 1 Management . 20%

Management Theories : Human Relation School, Social

Unit 2 Basic understanding of Culture & Power 15%

Knowledge Management 15%

Unit 3 Performance Appraisal and Maintaining Human Resources 30%

Unit 5 Case Study 10%

 University examination : 50 Marks