M.

Com(CA)

GOVERNMENT ARTS COLLEGE

(AUTONOMOUS)
COIMBATORE – 641 018

P.G. AND RESEARCH

DEPARTMENT OF COMMERCE

M.Com(CA).,
CURRICULUM AND SYLLABUS
(Under Choice Based Credit System – CBCS)
(With effect from 2018 - 2019 Onwards)
 M.Com(CA)

M.COM(CA) SYLLABUS

Marks

Lecture Hours

Exam Hrs.
Semester

Credits
External
S No.

Passing
Internal
Part

Subject

Minimum

Marks
Marks

Marks

Total

Total
Subject

External
Code

Core – I: Economics for

1 III 18MCC11C
Decision Making
6 25 75 38 50 100 3 5

Core – II: Database System

2 III 18MCC12C
Concepts
6 25 75 38 50 100 3 5

Core – III : Business

3 I III 18MCC13C
Environment
6 25 75 38 50 100 3 5
Practical – I: Computer
4 III 18MCC14P Applications : MS Office & 6 40 60 30 50 100 3 4
Oracle
Elective – I: Marketing
5 III 18MCC15E
Management
6 25 75 38 50 100 3 3

Core – IV: Advanced

6 III 18MCC21C
Corporate Accounting
6 25 75 38 50 100 3 5

Core – V: Business Research

7 III 18MCC22C
Methods
6 25 75 38 50 100 3 5

Core-VI: Object Oriented

8 II III 18MCC23C
Programming with C++
6 25 75 38 50 100 3 5

Practical – II: Computer

9 III 18MCC24P
Application : Tally & C++
6 40 60 30 50 100 3 4

Elective – II: Marketing of

10 III 18MCC25E
Financial Services
6 25 75 38 50 100 3 3

Core –VII: Cost and

11 III 18MCC31C
Management Accounting
6 25 75 38 50 100 3 5

12 III 18MCC32C Core-VIII: Visual Basic 6 25 75 38 50 100 3 5

Core – IX : Financial
13 III 18MCC33C
Management
6 25 75 38 50 100 3 5
III
Practical–III: Computer
14 III 18MCC34P
Applications : Visual Basic
6 40 60 30 50 100 3 4

15 III 18MCC35I Institutional Training - 20 80 40 50 100 - 4

Elective – III : Travel And

16 III 18MCC36E
Hospitality Services
6 25 75 38 50 100 3 3

17 III 18MCC41C Core-X: Direct Taxes 7 25 75 38 50 100 3 5

Core-XI: Java programming

18 III 18MCC42C
and HTML
7 25 75 38 50 100 3 5

Elective-IV: Human
19 IV III 18MCC43E
Resource Management 7 25 75 38 50 100 3 3

20 III 18MCC44V Project Work and Viva-Voce 9 20 80 40 50 100 - 7

TOTAL 2000 90
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 CORE PAPER-I ECONOMICS FOR
1 18MCC11C
Onwards DECISION MAKING

Objective: To Enable the students to understand the application of principles of economics in

the field of managerial decision making

UNIT – I
Nature and Scope of Managerial Economics – Role and Responsibilities of
Managerial Economist – Economic Theory and Managerial Economics

UNIT – II
Demand Analysis and Forecasting: Demand Determinants – Demand distinctions –
Demand Forecasting

UNIT – III
Cost and Production analysis: Cost Concepts – Cost and Output relationship –
Production Function – Cost Function – Short run and Long run Cost – Returns to the Scale of
the Plant.

UNIT – IV
Price and Output decisions under different market condition: Perfect and Imperfect
Competition – Pricing Methods – Profit Policies and Social Responsibilities of business.

UNIT – V
National Income – Concepts – Measurements - Theory of Income distribution.
Business Cycle – Types – Phases – Controlling business cycles.

TEXT BOOK : Managerial Economics - Varshney & Maheswari

REFERENCE BOOKS:

1.Managerial Economics - Jael Dean

2.Managerial Economics - Spencer & Siegelman
3.Principals of Economics - Seth .M.L
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 CORE PAPER-II DATABASE SYSTEM
1 18MCC12C
Onwards CONCEPTS

Objective : To make the students to gain the knowledge on managing database

UNIT – I
Database System Architecture Basic concepts: Data system, Operational data, data
independence architecture for a database system, Distributed databases.

UNIT – II
Relational Approach: Relational data structure: Relation, Domain, Attributes, Keys,
Relational Algebra : Introduction, Traditional set Operation –Special set operators.

UNIT – III
Embedded SQL: Introduction-Operations not involving cursors involving cursor –
Dynamic statements. Query by example – Retrieval operations, Built-in Functions, Update
Operations, QBE Dictionary, Normalization: Functional Dependency, First, Second ,Third
Normal forms, Relations with more than one candidate key, good and bad decomposition.

UNIT – IV
Hierarchical Approach: Physical Database, Database description, Hierarchical
sequence. External level of IMS: Logical Databases, the program communication block. IMS
Data manipulation: Defining the program communication block : DL/I Examples.

UNIT – V
Network Approach: Architecture of DBTG system. DBTG Data structure : The set
construct, singular sets, sample schema, the external level of DBTG – DBTG Data
manipulation.

TEXT BOOK : An Introduction to Database System – C.J.Dates.

REFERENCE BOOKS:
1. Database Systems Concepts By Abraham Silberschatz, Henry F Korth
2. An Introduction to Database System – Bipin C Desai.
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 CORE PAPER – III BUSINESS
1 18MCC13C
Onwards ENVIRONMENT

Objective : To know the various aspects relating to environment in business affairs.

UNIT – I

Environment: Economic and Non-economic environments – Inter-relation Between

economic and non-economic environments – Business and society: Professionalisation -
Business ethics – Business culture – Social Responsibility of Business – Social audit.

UNIT – II

Economic Systems: Capitalism, Socialism and Mixed economy – Economic roles of

Government sectors of Indian economy – Public, Private, Joint and co-operative sectors –
Privatisation – Ways – Reaction – Benefits – Obstacles – Privatisation in India.

UNIT - III

Industrial policy – Resolutions – Industries (Development and Regulation) Act

1951. Monetary and Fiscal policies. Government policy towards Small Scale Industry -
Industrial sickness – Cause and Prevention. Industrial pollution – Causes and control.

UNIT – IV

Business combination – Competition policy and law – Competition Act 2002-

regulation of combination – FEMA and SEBI

UNIT – V

Government policy regarding Foreign exchange and Exchange control – Foreign

Investment and collaboration – Multinational companies – Government policy towards
MNC’s– Globalisation of Indian business.

TEXT BOOK : Business Environment - Francis Cherunilam

REFERENCE BOOKS:

1. Business and Government - Maheswari & Gupta.

2. Business Environment - Aswathappa.
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 PRACTICAL – I: COMPUTER
1 18MCC14P
Onwards APPLICATIONS: MS OFFICE & ORACLE

Objective : To enable the students to learn the basic practical application of computers in
business and database concepts

1. Type a document (like-Speech of a chairman in AGM, Budget speech of finance minister)

and perform the following:
Right align and bold face
Center align and italics
Justify and center alignment
Also insert footnote and end note for the same.
Change a paragraph into two column paragraph
Insert page number at the bottom
Insert date, time and heading in the header section.

2. Using mail merge, send an invitation /notice (by creating the invitation/notice) for the
following situation (at least 5 addresses to be entered) (Any one of the following)
a) For opening a new branch
b) Inauguration of ATM
c) Informing about new scheme or offer

3. Preparation of Table using MS word – Sales Analysis for a period of five years for three
products

4. Using EXCEL prepare a table for (any one of the following)

a) Employees payroll
b) Sales data
c) Students marks and perform the following functions
(Total, Average, Percentage, conditional sum and show the results in chart)

5. Prepare an Excel sheet and apply the following statistical functions to analyze the data
(Any one of the following)
a) Mean, Median, Mode
b) Standard Deviation

6. Prepare a questionnaire for a research problem by using MS WORD – use word art,
reference, borders and shading and insert a table relevant to your research problem.

7. Prepare a PowerPoint presentation for (any one of the following)

a) Product Advertisement
b) Company Advertisement
c) Annual General Meeting (Minimum 5 slides)
Requirements
1. Using Hyperlink to all slides
2. Different animation effect for text and pictures
3. Fully automatic – timing – 2 minute

8. Using Access prepare a table for (any one of the following)

 M.Com(CA)

a) Pay Roll
b) Student record
c) Sales data
d) Address database of customers
Requirements
(By using Design view/ Wizard view)
1. One of the fields should be Primary Key
2. Apply sort option to display records (at least three different method of sorting)
3. Generate reports by using different queries
ORACLE

1) Create a table - use name Software with the fields and insert the values:
Field name Field type Field size
Programmer name character 15
Title character 20
Language used character 15
Software cost number 10 with 2 decimal places
Development cost number 10
Software sold number 3

Queries:
a) Display the details of software developed by “PRAKASH”.
b) Display the details of the packages whose software cost exceeds “2000”.
c) Display the details of the software that are developed in “C++”.
d) What is the price of costliest software developed in “C”.
e) Display the details of the programmer whose language used is same as “Suresh”.

2) Create a table Company with the following fields and inserts the values:
Field name Field type Field size
Company name character 15
Proprietor character 15
Address character 25
Supplier name character 15
No of employees number 4
GP percent number 6 with 2 decimal places

Queries:
a) Display all the records of the company which are in the ascending order of GP percent
b) Display the name of the company whose supplier name is “Telco”.
c) Display the details of the company whose GP percent is greater than 20 and order by GP
percent
d) Display the detail of the company having the employee ranging from 300 to1000
e) Display the name of the company whose supplier is same as like Tata
3) Create a table named Employee with the following fields and insert the values:
Field name Field type Field size
Employee Name character 15
Employee Code number 6
Address character 25
Designation character 15
Grade character 1
Date of Joining date -
Salary number 10 with 2 decimal places
Queries:
 M.Com(CA)

a) Display name of the employees whose salary is greater than “10,000”.

b) Display the details of employees in ascending order according to Employee Code
c) Display the total salary of the employees whose grade is “A”.
d) Display the details of the employee earning the highest salary.
e) Display the names of the employees who earn more than “Ravi”.

4) Create a table named Student with the following fields and insert the values:
Field name Field type Field size
Student Name character 15
Gender character 6
Roll No. character 10
Department Name character 15
Address character 25
Percentage number 4 with 2 decimal places

Queries:
a) Calculate the average percentage of the students.
b) Display the names of the students whose percentage is greater than 80
c) Display the details of the student who got the highest percentage.
d) Display the details of the students whose percentage is between 50 and 70.
e) Display the details of the students whose percentage is greater than the percentage of Roll
No = 12CA01

5) Create the table PRODUCT with the following fields and insert the values:
Field name Field type Field size
Product no number 6
Product name character 15
Unit of measure character 15
Quantity number 6with 2 decimal places
Total amount number 8 with 2 decimal place

Queries:
a) Using update statements calculate the total amount and then select the record.
b) Select the records whose unit of measure is “Kg”
c) Select the records whose quantity is greater than 10 and less than or equal to 20
d) Calculate the entire total amount by using sum operation
e) Calculate the number of records whose unit price is greater than 50 with count operation

6). Create the table PAYROLL with the following fields and insert the values:
Field name Field type Field size
Employee no number 8
Employee name character 8
Department character 10
Basic pay number 8 with 2 decimal places
HRA number 6 with 2 decimal places
DA number 6 with 2 decimal places
PF number 6 with 2 decimal places
Net pay number 8 with 2 decimal places
 M.Com(CA)

Queries;
a) Update the records to calculate the net pay.
b) Arrange the records of employees in ascending order of their net pay
c) Display the details of the employees whose department is: sales”
d) Select the details of employees whose HRA>=1000 and DA<=900
e) Select the records in descending order
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 ELECTIVE PAPER-I MARKETING
1 18MCC15E
Onwards MANAGEMENT

Objective : To enable the students to learn principles of marketing and gain knowledge on
fundamentals of marketing concepts

UNIT – I
Definition and Meaning of Marketing and Marketing management-Scope – Nature-
Importance Functions of Marketing Management.

UNIT – II
Product Development-New Product Planning and Development-Steps in New Product
Development-Management of Product Life Cycle-Pricing- Objectives of Pricing Decisions-
Factors influencing pricing Decisions-Kinds of Pricing.

UNIT – III
Channels of Distribution-Meaning-Basic Channels of Distribution-Selection of a
Suitable channel- Factors of influencing selection of a channel.

UNIT – IV
Sales promotion- meaning and definition- objectives and importance of sales
promotion-salesmanship and personal selling- steps in selling- essentials of salesmanship-
importance of salesmanship-qualities of a good salesman.

UNIT – V
Meaning and definition of Advertising- advertising and publicity-Objectives of
advertising- Functions- Advantages of advertising-advertisement copy- Essentials features of
advertisement copy- Elements of a Advertising copy- objections against advertisement copy.

TEXT BOOK : Marketing Management : Philip Kotler

REFERENCE BOOKS:
1. Marketing Management : C.B Mamoria and Joshi
2. Marketing Management : Dr.C.B.Gupta
3. Modern Marketing : R.S.N.Piliai & Bagavathi
4. Fundamentals of Marketing : William J.Stanton
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 CORE PAPER-IV ADVANCED CORPORATE
2 18MCC21C
Onwards ACCOUNTING

Objective : To Enrich the students with basic concepts and to gain insights in corporate
accounting

UNIT – I
Amalgamation, Absorption (including intercompany holdings and owing), - External
Reconstruction – Internal Reconstruction (including scheme of reconstruction)

UNIT – II
Holding Company Accounts including Inter Company Holdings (two or more
subsidiaries)

UNIT – III
Accounts of Banking Companies

UNIT – IV
Accounts of Insurance Companies

UNIT – V (Only theory)

Inflation Accounting - Human Resource Accounting

Note: Problems – 80%

Theory – 20%

TEXT BOOK : Corporate Accounting - T.S Reddy and A. Murthy.

REFERENCE BOOKS:

1. Advanced Accounting - Dr.S.M Shukla.

2. Advanced Accountancy - R.L .Gupta & M. Radhaswamy.
3. Advanced Accounting - Rup Ram Gupta, Vidya Saran Gupta.
4. Advanced Accounts - Grewal T.S, Shukla M.C, Gupta S.C
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 CORE PAPER-V BUSINESS RESEARCH
2 18MCC22C
Onwards METHODS

Objective : To introduce basics of conducting research in social sciences

UNIT – I
Business Research – Meaning, Scope, Significance- Utility of business research –
Qualities of a good Researcher – Types of research – Research process-Identification,
Selection and formulation of research problems-Hypothesis-Research Design.

UNIT – II
Sampling- methods and Techniques – Sampling Size- Sampling error- Field work
and data collection. Tools of data collection – Interview Schedule – Questionnaire-
Observation-, Interview and mailed questionnaire – pilot study and final collection of data.

UNIT – III
Measurement and scaling techniques- processing and analysis of data – Editing and
coding – Transcription and Tabulation- Interpretations and Report Writing-Types and
Contents and Style of Reports – Steps in Drafting Report.

UNIT – IV
Measures of central tendency- Standard Deviation – Correlation- Simple, Partial and
Multiple correlation-regression models –OLS [Cordinary Least Square] Methods.

UNIT – V
Test of significance- ‘T’ Test- large sample and ‘F’ Test , Test of significance for
attributes, analysis of variance –Business forecasting-Chi-Square Test.

Note: Theory - 60%

Problems - 40%

TEXT BOOK : Research Methodology – Kothari C.R

REFERENCE BOOKS:

1. Business Research Methods – Emory

2. Business Research Methods – Rummel & Ballaine
3. Statistical Methods – S.P.Gupta
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 CORE PAPER-VI OBJECT ORIENTED
2 18MCC23C
Onwards PROGRAMMING WITH C++

Objective : To obtain aspects of system programming languages

UNIT – I
Evaluation of Programming Paradigm – Elements of Object oriented programming
- Data Encapsulation and Abstraction classes – Inheritance – Derived classes
Polymorphism – Operator overloading – Friend functions – Polymorphism – virtual
functions – Merits and demerits of OOP – Popular OO P languages – C++ at a glance –
Applications of C++ - C++ statements – structure of C++ program.
-
UNIT – II
Data types – character set – Token, Identifiers and Keywords – variables –
operators and expressions –Control flow – IF, IF. . Else, Nested If.. Else, For loop,
While..loop, do..while loop, break statement, switch statement, continue statement and
go to statement. Arrays – operations on arrays – Multidimensional arrays – strings –
string manipulations. Functions – Function components – Library functions – Inline
functions.

UNIT – III
Classes and objects – Class specification – class objects – Accessing class members
– defining member functions – Data Hiding – Friend functions and friend classes.
Constructor – parameterized constructors – destructors – constructor overloading – order of
constructor and destructor – copy constructor.

UNIT – IV
Operator overloading – overloadable operators – Rules for overloading operators
– Data conversion. Inheritance – Forms of inheritance – single, multiple, multi level,
hierarchal and hybrid inheritance – when to use inheritance – Benefits of Inheritance.

UNIT – V
Virtual functions and Polymorphism – need for virtual functions – Pointers to
derived class objects – Pure virtual functions – Abstract classes – Rules for Virtual
functions – Data file operations – Opening of file – closing of file – stream state member
functions – reading/writing a character from a file – structure and file operations – classes
and file operations.
TEXT BOOK : E.Balagurusamy, “Object Oriented Programming with C ++”,
TataMcGraw Hill Publishing Company Ltd.

REFERENCE BOOKS:
1. D.Ravichandran, “Programming with C++”, TataMcGraw Hill Publishing
Company Ltd.
2. Herbert Schildt, “C++: The Complete Reference”, Tat a Mcgraw-Hill Publishing
Company Ltd.
3. K.R.Venugopal, Raj kumar, T.Ravishanker., “Masterin g C++”, TataMcGraw-
Hill publishing Company Ltd
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 PRACTICAL – II: COMPUTER
2 18MCC24P
Onwards APPLICATIONS: TALLY & C++

Objective : To enable the students to learn the basic practical application of Tally software
and System programming

TALLY

1. By using Tally - Create Voucher & ledger with adjustments

(Using F11 and F12 keys)
2. Prepare Trial Balance, Profit & Loss A/C and Balance Sheet (With minimum of any
5 adjustments)
3. Prepare Inventory statement using (Calculate Inventory by using all methods)
a) FIFO
b) LIFO
c) Simple Average method
d) Weighted Average Method.
4. Prepare a fund flow statement and give your opinion.
5. Prepare a cash flow statement and present your view.
6. Analyze the performance of an organization by using Ratio
(Minimum 5 Ratios are essential).

C++

1. Pay Roll calculation (Using simple program).

2. Find out EOQ, Minimum Level, Maximum Level, Re-order level (Using simple
program)
3. Write a c++ program to calculate working capital using class and objects (member
function should write inside and outside the class.
4. Program to calculate contribution, P/v Ratio, BEP and Margin of safety using
Functions.
5. Calculate Simple Interest and compound interest using inline functions.
6. Calculate Depreciation – by using constructors and Destructors
7. Write a C++ program to calculate the sum and product of two complex numbers using
operator overloading.
8. Write a C++ program to prepare cost sheet using inheritance.
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 ELETIVE – II : MARKETING OF FINANCIAL
2 18MCC25E
Onwards SERVICES

Objective: To enable the students to gain sound knowledge of financial markets and
institution.

UNIT - I

Financial Market in India – Financial Sector Reforms – Money Market –Capital

Market – Bond Market – Types of Bonds.

UNIT - II

Stock Exchanges – Objectives of NSE – Bombay Stock Exchange (BSE) -OTCEI.

UNIT - III

Plastic cards – Types – Current Trends in Credit Card Industry –Benefits of Plastic
Cards – Disadvantages of Plastic Cards. Bancassurance – Advantages and Disadvantages -
Distribution Channels in Bancassurance - Success of Bancassurance.

UNIT - IV

Insurance Services – Insurance Sector Reforms – Types of Insurance Companies –

Need of Insurance – Types of Insurance Policies – Role of Life Insurance.

UNIT – V

Real Estate Industry – Concept – Classification – Benefit of Real Estate Investment –

Developments in the Indian Real Estate Markets. Securitization: Mechanism of Securitization
– Advantages of Securitization – Securitization in India.

TEXT BOOK : Financial Services - Nalini Prava Tripathy

REFERENCE BOOKS:

1. Financial Markets & Institutions - Frederic S. Mishkin

2. Financial Institutions and Markets - L.M.Bole
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 CORE – VII : COST AND MANAGEMENT
3 18MCC31C
Onwards ACCOUNTING

Objective : To enrich the students with basic concepts in cost and management accounting

UNIT – I

Nature and Scope of Management Accounting. Meaning – Nature, scope, objectives,

functions – Importance – Limitations – Distinction between Financial accounting and
Management accounting – Distinction between Cost accounting and Management
accounting-Cost Sheet.

UNIT – II
Materials – Issue of materials – LIFO,FIFO,Simple and Weighted Average – Labour
– System of wage payment – Idle time and Over time Only.

UNIT – III

Analysis of Financial statements: Ratio Analysis – Fund flow statement – Cash flow
statement.

UNIT - IV

Budgeting and Budgetary control: Meaning, characteristics of good budgeting –

Budgetary control – Classification and types of budgets, sales budget, production budget –
Cost of production budget, material budget – Flexible budget – Cash budget – Zero based
budgeting.

UNIT – V

Marginal costing – Meaning – Techniques – Objectives, application of marginal

costing for business decision-making – Break-even analysis (Cost volume Analysis).

Note : Problems – 60%

Theory – 40%

TEXT BOOK : Sharma & Gupta : Management Accounting

Jain & Narang : Cost Accounting

REFERENCE BOOKS:

1. Khan & Jain : Management Accounting

2. Manmohan Goyal : Management Accounting
3. S.N.Maheswari : Management Accounting
4. I.M.Pandey : Management Accounting
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19
CORE PAPER – VIII VISUAL BASIC 3 18MCC32C
Onwards

Objective : To make the students to develop windows applications

UNIT - I

First steps with Microsoft VB6: Integrated Development Environment - First program
in VB -Introduction to forms: Common properties, methods and events.

UNIT – II

Intrinsic Controls: Text box controls, Label and frame controls, command button,
check box and option button controls, list box and combo controls, picture and image
controls, drive-list box, dir-list box and file list box controls and other controls, control
arrays.

UNIT – III

Variables & Procedures: Scope & Lifetime of variables, native data types, aggregate
data types - Arrays-VB for application and VB libraries: Control flow, Working with
numbers, Strings, Date and Time.

UNIT - IV

Databases: Data access SAGA, VB Data Base Tools, ADO Data Binding, Data
Environment designer. Database Programming: ADO at work-setting up a connection,
Processing data.

UNIT - V

Tables and Reports-Data grid control, Flex grid control, Data Report - Data Report
Designer.

TEXT BOOK : Visual Basic 6 Programming, Black Book-Steven Holzner, Dreamtech Press
Publisher, New Delhi

REFERENCE BOOKS:

1. Programming Microsoft Visual Basic- Francesco Balenda, WP Publications and

Distributors.
2. Visual Basic 6-Gary Cronell, TataMcGraw Hill Publishing Compnay Ltd.
3. Visual Basic 6 – How to Program, H.M.Deitel., P.J .Deital and T.R.Nieto
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 CORE PAPER - IX FINANCIAL
3 18MCC33C
Onwards MANAGEMENT

Objective : To enrich the students with basic concepts of financial management

UNIT – I

Financial Management: Meaning, Nature, scope and objectives – Role and functions
of financial management – Financial decisions – Relationship between risk and return –
sources of finance – short-term and Long-term finance.

UNIT – II

Cost of Capital: Meaning and importance – Cost of debt, preference, equity and
retained earnings – Weighted average cost of capital.

UNIT – III

Leverages: Financial Leverage – Operating leverage – EBIT and EPS analysis –

Theories of Capital Structure – Net income approach – Net operating income Approach – The
Traditional approach - Modigliani and Miller (MM) Approach – Determinants of capital
structure- Capitalisation – Over and Under capitalisation - Merits and Demerits.

UNIT – IV

Dividend Theories: Walter’s model – Gordon and MM’s models – Dividend policy -
Forms of Dividend – Determinants of dividend policy.

UNIT – V

Working Capital Management- Meaning,Definition, Types of working capital,

Sources of Working Capital-Determinants of working capital requirement.

Note: Problems – 60%

Theory – 40%

TEXT BOOK : Financial Management - S.N.Maheswari

REFERENCE BOOKS:

1. Financial Management - Prasanna Chandra

2. Financial Management - I.M.Pandey

3. Financial Management - Khan & Jain

4. Financial Management - Van Horne

 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 PRACTICAL–III: COMPUTER
3 18MCC34P
Onwards APPLICATIONS: VISUAL BASIC

Objective : To enable the students to learn the basic practical in window application
development

1. Write a VB program to use Menu Editor for adding a picture and also increase and
decrease the height and width of the image box, option button & check box.
2. Write a VB program to prepare a pay slip.
3. Write a VB program to calculate depreciation.
4. Write a VB program to calculate Various Leverages.
5. Write a VB program to find the PV and FV by using Financial Functions.
6. Write a VB program to use MDI Form and include the image list control.
7. Write a VB program to find the currency conversion.
8. Program to compute cost of capital using Finance function.
9. Program to design advertisement copy using Image and Picture, File, Drive and
Directory.
10. Program to prepare Capital Budget using Option Button and check box.
11. Design a form to link it with inventory management table from database.
12. Design a form using option button, combo box, and list box for preparing a supermarket
bill.
13. Program to create customer database and prepare report using Flex Grid control and
common control.
14. Program to create student database and prepare report using ADO control and common
control.
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19
INSTITUTIONAL TRAINING 3 18MCC35I
Onwards

Objective : To make the students gain knowledge on practical aspects in companies.

Students have to do their institutional training for one month during the second semester
holidays. After completion of the training program students have to submit the draft report
along with the certificate from the institution.

Training report will be evaluated jointly by the guide and external examiner.
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 ELECTIVE PAPER III - TRAVEL AND
3 18MCC36E
Onwards HOSPITALITY SERVICES

Objective: To enrich to students with basic concept in travel and hospitality services

UNIT I

Tourism: Concept- Nature of Tourism: Significance of Tourism – Classification –

Tourism in India – Future of Tourism – Basic and Geographical Components of Tourism –
Definitions of Tourist and Foreign Tourist – Elements of Tourism.

UNIT II

India – A Tourist Destination- Tourism Marketing: the concept – users of Tourism

Services – Product Planning and Development – Market Segmentation for Tourism –
Marketing Information System for Tourism

UNIT III
Marketing Mix for Tourism – the Product Mix – Promotion Mix – Price Mix – the
Place Mix – the people – Tourism Marketing in Indian Perspective.

UNIT IV
Hospitality Services: Hotels – classification of Hotels by physical characteristics –
classification of hotels by price level.

UNIT V
Behavioural profile of users – Market Information System for Hotels – Product
Planningand Development – Marketing Mix for Hotels – Hotel Marketing in Indian
Perspective.

TEXT BOOK : Tourism and Travel Management – Bishwanath Ghosh

REFERENCE BOOKS:
1. International Tourism Management – A.K. Bhatia
2. Services Marketing – S.M.Jha
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19
CORE PAPER – X DIRECT TAXES 4 18MCC41C
Onwards

Objective : To gain practical knowledge on various aspects relating to direct taxes

UNIT – I
Income Tax Act – Definitions – Residential status – Scope of Total Income –
Exempted Incomes – Income Tax Authorities – Powers & Duties – Filing of returns – E-
Filing

UNIT – II
Computation of Income from Salaries and Income from House property.

UNIT – III
Computation of Profits and Gains of Business or Profession – Calculation of Capital
gain.

UNIT- IV

Computation of Income from other sources – Set-Off and Carry Forward Of Losses-
Deduction from Gross Total Income – Assessment of Individuals.

UNIT – V

GST – Meaning – Evolution – Definition – Role of GST Council - Models of GST in

India.(Theory Only)

Note: Problems – 60%

Theory – 40%

TEXT BOOK : Income Tax Law & Practice - Gaur & Narang

REFERENCE BOOKS:

1. Direct Taxes - B.B. Lal

2. Income Tax Law & Practice - Dr.H.C.Mehorotra
3. Tax Laws - Dingar Pagare
4. Income Tax - Bhagavathi Prasad
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 CORE PAPER – XI JAVA PROGRAMMING
4 18MCC42C
Onwards AND HTML

Objective : To gain the knowledge on java language and website development

UNIT – I

History of java- Java features- Java and internet- Java and www- Java language:
Introduction – Simple java program structures - JVM.

UNIT – II

Constants-Variables-Data types-Arithmetic, relational, logical, assignment operators-

if, if…else, else…if ladder-while, do, for-jumps in loops-Defining a class-Creating objects-
Method declaration-fields declaration.

UNIT – III

One dimensional array-creating an array-Strings-Multiple Inheritance-Creating

threads-Extending thread classes-Stooping and blocking a thread-Life cycle of a thread.

UNIT – IV

HTML-History of HTML-HTML generation-HTML documents-Anchor tag-

Hyperlinks-Sample HTML documents.

UNIT – V

Head and body section-Header section-Title-Prologue-Links- Colourful webpage-

Comment line-Sample HTML documents-Lists-Ordered lists-Unordered lists-Nested lists.

TEXT BOOK : Programming with java-A primer- E.Balagurusamy, TMH Publications, 3rd
Edition.

REFERENCE BOOKS:

1. World Wide Web design with HTML - C.Xavier TMH Publications, 2000.
2. The Complete Reference Java2- Patrick Naughton and Herbert Schildt , 3rd Edition
TMH Publications, 2000.
3. Programming with java2- C.Xavier, Scitech Publications, 2000.
 M.Com(CA)

Year Subject Title Sem Sub Code

2018-19 ELECTIVE–IV: HUMAN RESOURCE
4 18MCC43E
Onwards MANAGEMENT

Objective : To Impart knowledge in human resource management

UNIT - I

Meaning – importance – Evaluation - Objectives – Scope – Hawthorn Studies – Its

Implication – Recognition of Participation – Organization structure.

UNIT – II

Human resource planning – job analysis – Selection and Recruitment – Testing –

Interview – Placement and training.
UNIT – III

Promotion - Performance appraisal - Job Evaluation and merit rating – Job

satisfaction and morale – Motivation – Need – Maslow’s theory of motivation – X,Y and Z
theories.

UNIT - IV

Discipline – Meaning – Causes of Indiscipline – Acts of Indiscipline – Procedure for

Discipline Action – Grievance – Meaning – Characteristics of Grievances – Causes of
Grievance – Methods of knowing Grievance- Grievance Redressal Procedure.

UNIT - V

Organization conflict – Conflict in Organizational Behaviors – Individual aspect of

conflict – organizational conflict – Management of conflict – Leadership – Leadership Styles
– Qualities of a leader.

TEXT BOOK : Human Management & Industrial Relations : P.X.Tirupathi

REFERENCE BOOKS:

1. Management of Human Resources : P.C.Dinuvedi

2. Organizational Behaviours : Fred Luthans
3. Human Behaviours at work : Keith Darvis
4. Personal Management : C.S.Memoria