ST.TERESA'S COLLEGE PG PROGRAMME REGULATIONS ...

1Curriculum & Syllabus 2014 Admission onwards

ST.TERESA’S COLLEGE PG PROGRAMME REGULATIONS

FOR CREDIT AND SEMESTER SYSTEM

1. SHORT TITLE

1.1. These Regulations shall be called The College Regulation governing Post Graduate

Programmes under the Credit Semester System

1.2. These Regulations shall come into force from the Academic Year 2014-2015

onwards.

2. SCOPE

2.1. These Regulation provided here in shall apply to M Com Programme conducted by

the college with effect from the academic year 2014-2015 admission onwards.

2.2. The provisions here in supersede all the existing regulations for the regular post-

graduate programmes02 conducted by the college unless otherwise specified.

3. DEFINITIONS

3.1. ‘Programme’ means the entire course of study and Examinations.

3.2. ‘Duration of Programme’ means the period of time required for the conduct of the

programme. The duration of post-graduate programme shall be of 4 semesters.

3.3. ‘Semester’ means a term consisting of a minimum of 90 working days, inclusive of

examination, distributed over a minimum of 18 weeks of 5 working days each.

3.4. (a) ‘Academic Week’ is a unit of 5 working days in which distribution of works

is organized from day 1 today 5, with 5 contact hours of 1 hour duration in each day.

A sequence of 18 such academic week constitutes a semester.

(b) ‘Zero semesters’ means a semester in which a student is permitted to opt out

due to unforeseen genuine reasons.

3.5. ‘Course’ means a segment of subject matter to be covered in a semester. Each

Course is to be designed variously under lectures / tutorials /laboratory or fieldwork /

seminar /project/practical training /assignments/evaluation etc., to meet effective teaching

and learning needs.

3.6. ‘Credit’ (Cr) of a course is a measure of the weekly unit of work assigned for that

course in a semester.


3.7. ‘Course Credit’ One credit of the course is defined as a minimum of one hour

lecture /minimum of 2 hours lab/field work per week for 18 weeks in a Semester. The

course will be considered as completed only by conducting the final examination.No

regular student shall register for more than 24 credits and less than 16 credits per semester.

The total minimum credits, required for completing a PG programme is 80.

3.8. ‘Programme Core course ’Programme Core course means a course that the student

admitted to a particular programme must successfully complete to receive the Degree and

which cannot be substituted by any other course.

3.9. ‘Programme Elective course ’Programme Elective course means a course, which can

be substituted, by equivalent course from the same subject and a minimum number of

courses is required to complete the programme.

3.10. ‘Programme Project’ Programme Project means a regular project work with stated

credits on which the student undergo a project under the supervision of a teacher in the

parent department/any appropriate research center in order to submit a dissertation on the

project work as specified.

3.11. ‘Plagiarism’ Plagiarism is the unreferenced use of other authors ’material in

dissertations and is a serious academic offence.

3.12. ‘Tutorial’ Tutorial means a class to provide an opportunity to interact with

students at their individual level to identify the strength and weakness of individual

students.

3.13. ‘Seminar‘ seminar means a lecture expected to train the student in self-study,

collection of relevant matter from the books and Internet resources, editing, document

writing, typing and presentation.

3.14. ‘Evaluation’ means every student shall be evaluated by 25% internal assessment and

75% external assessment.

3.15. ‘Repeat course’ is a course that is repeated by a student for having failed in that

course in an earlier registration.

3.16. ‘Improvement course’ is a course registered by a student for improving his

performance in that particular course.

3.17. ‘Department’ means any teaching Department offering a course of study approved by

the University in a college as per the Actor Statute of the University.

3.18. ‘Parent Department’ means the Department which offers a particular post graduate

programme.


3.19. ‘Department Council’ means the body of all teachers of a Department in a College.

3.20. ‘Faculty Advisor’ is a teacher nominated by a Department Council to coordinate the

continuous evaluation and other academic activities undertaken in the Department.

3.21. ‘Course Teacher’ means the teacher who is taking classes on the course.

3.22. ‘College Co-ordinator’ means a teacher from the college nominated by the College

Council to look into the matters relating to MGU-CSS-PG System

3.23. ‘Letter Grade’ or simply ‘Grade’ in a course is a letter symbol (A,B,C,D, E) which

indicates the broad level of performance of a student in a course.

3.24. Each letter grade is assigned a ‘Grade point’ (G) which is an integer indicating the

numerical equivalent of the broad level of performance of a student in a course.

3.25. (a) ‘Credit point’ (P) of a course is the value obtained by multiplying the grade

point (G) by the Credit (Cr) of the course P=G x Cr.

(b) Extra credits are additional credits awarded to a student over and above the

minimum credits required for a programme for achievements in co-curricular

activities carried out outside the regular class hours, as decided by the university.

3.26. ‘Weight’ is a numerical measure quantifying the comparative range of an answer or

the comparative importance assigned to different components like theory and practical,

internal and external examinations, core and elective subjects, project and viva-voce etc.

3.27. (a) ‘Weighted Grade Point’ is grade points multiplied by weight.

(b) ’Weighted Grade Point Average’ (WGPA) is an index of the performance of

a students in a course. It is obtained by dividing the sum of the weighted Grade

Points by the sum of the weights of the grade points. WGPA shall be obtained for

CE and ESE separately and then the combined WGPA shall be obtained for each

course.

3.28. ‘Grade Point Average’ (GPA) is an index of the performance of a student in a

course. It is obtained by dividing the sum of the weighted grade point obtained in the

course by the sum of the weights of Course.

3.29. ‘Semester Grade point average’ (SGPA) is the value obtained by dividing the sum of

credit points (P)obtained by a student in the various courses taken in a semester by the total

number of credits taken by him/her in that semester . The grade points shall be rounded off

to two decimal places. SGPA determines the overall performance of a student at the end of

a semester.


3.30. ‘Cumulative Grade point average’(CGPA) is the value obtained by dividing the sum

of credit points in all the courses taken by the student for the entire programme by the total

number of credits and shall be rounded off to two decimal places.

3.31. ‘Grace Grades Points’ means grade points awarded to course/s, as per the choice of

the student, in recognition of meritorious achievements in NCC/NSS/Sports/Arts and

cultural activities.

4. PROGRAMME STRUCTURE

4.1. Students shall be admitted into postgraduate programme under the faculties.

4.2. The programme shall include two types of courses, Program Core (PC) courses

and Program Elective (PE) Courses. There shall be a Program Project (PP)with

dissertation o be undertaken by all students. The Programme will also include

assignments, seminars /practical viva etc,if they are specified in the Curriculum.

4.3. There shall be various groups of Programme Elective courses for a programme such

as Group A, Group B etc. for the choice of students subject to the availability of facility

and infrastructure in the institution and the selected group shall be the subject of

specialization of the programme.

4.4. Project work

4.4.1. Project work shall be completed by working outside the regular teaching hours.

4.4.2. Project work shall be carried out under the supervision of a teacher in

the concerned department.

4.4.3. A candidate may, however, in certain cases be permitted to work on the

project in an industrial/Research Organization on the recommendation of the

Supervisor.

4.4.4. There should be an internal assessment and external assessment for the

project work.

4.4.5. The external evaluation of the Project work is followed by presentation of

work including dissertation and Viva-Voce.

4.4.6. The title and the credit with grade awarded for the program project should

be entered in the grade card issued by the college.

4.5. Assignments: Every student shall submit one assignment as an internal component for


every course with a weightage one. The Topic for the assignment shall be allotted within the

6th week of instruction.

4.6. Seminar Lecture: Every PG student shall deliver one seminar lecture as an internal

component for every course with a weightage two. The seminar lecture is expected to train

the student in self-study, collection of relevant matter from the books and Internet

resources, editing, document writing, typing and presentation.

4.7. Every student shall undergo at least two class tests as an internal component or

every course with a weightage one each.

4.8. The attendance of students for each course shall be another component of internal

assessment as prescribed with weightage one.

4.9. No courses shall have more than 4 credits.

4.10. Comprehensive Viva-voce shall be conducted at the end semester of the program

comprehensive Viva-Voce covers questions from all courses in the programme.

5. ATTENDANCE

5.1. The minimum requirement of aggregate attendance during a semester for appearing

the end semester examination shall be 75%. Condonation of shortage of attendance to a

maximum of 10 days in a semester subject to a maximum of two times during the whole

period of postgraduate programme may be granted by the College

5.2. If a student represents his/her institution, University, State or Nation in Sports, NCC,

NSS or Cultural or any other officially sponsored activities such as college union/university

union activities, he/she shall be eligible to claim the attendance for the actual number of

days participated subject to a maximum of 10 days in a Semester based on the specific

recommendations of the Head of the Department and Principal of the College concerned.

5.3. A student who does not satisfy the requirements of attendance shall not be

permitted to take the end Semester examinations.

6. BOARD OFSTUDIESAND COURSES.

6.1. The PG Board of Studies concerned shall design all the courses offered in the PG

programme. The Boards shall design and introduce new courses, modify or re-design

existing courses and replace any existing courses with new/ modified courses to facilitate

better exposures and training for the students.

6.2. The syllabus of a course shall include the title of the course, contact hours, the

number of credits and reference materials.


6.3. Each course shall have an alpha numeric code number which includes abbreviation

of the programme, the semester number, and the code of the course (‘COM’ for Program,

’PD’’ for project/Dissertation and” VV” for viva voce).

6.4. Every Programme conducted under Credit Semester System shall be monitored by

the College Council.

7. REGISTRATION/ DURATION

7.1. The duration of PG programmes shall be 4 semesters.

7.2. The duration of each semester shall be 90 working days. Odd semesters from June to

October and even semesters from December to April. There will be one month semester

breaks each in November and May.

7.3. A student may be permitted to complete the programme, on valid reasons, with ina

period of 8 continuous semesters from the date of commencement of the first semester of

the programmes.

8. ADMISSION

8.1. The admission to all PG programmes shall be as per the rules and regulations of the

College

8.2. The eligibility criteria for admission shall be as announced by the College from time

to time.

8.3. Separate rank lists shall be drawn up for reserved seats as per the existing rules.

8.4. The college shall make available to all students admitted a Prospectus listing all the

courses offered including programme elective during a particular semester. The information

provided shall contain title of the course and credits of the course.

8.5. There shall be a uniform academic and examination calendar prepared by the

College for the conduct of the programmes. The College shall ensure that the calendar

is strictly followed.

8.6. There shall be provision for inter collegiate and inter University transfer in 3rd

semesters within a period of two weeks from the date of commencement of the

semester.

8.7. There shall be provision for credit transfer subject to the conditions specified by the

Board of Studies concerned.


9. ADMISSION REQUIREMENTS

9.1. Candidates for admission to the first semester of the PG programme through CSS

shall be required to have passed an appropriate Degree Examination of Mahatma Gandhi

University as specified or any other examination of any recognized University or authority

accepted by the Academic council of College as equivalent thereto.

9.2. The candidate must forward the enrollment form to the Controller of Examinations

of the College through the Head of the Institution, in which he / she is currently studying.

9.3. The candidate has to register all the courses prescribed for the particular

semester. Cancellation of registration is applicable only when the request is made

within two weeks from the time of admission.

9.4. Students admitted under this programme are governed by the Regulations in

force.

10. PROMOTION: A student who registers for the end semester examination shall be

promoted to the next semester

11. EXAMINATIONS

11.1. There shall be examination at the end of each semester.

11.2. Practical examinations shall be conducted by the College at the end of each

semester.

11.3. Project evaluation and Viva -Voce shall be conducted at the end of the programme

only. Practical examination, Project evaluation and Viva-Voce shall be conducted by two

external examiners and one internal examiner.

11.4. End-Semester Examinations: There shall be one end-semester examination of 3 hours

duration in each lecture based course and practical course

11.5. A question paper may contain short answer type/annotation, short essay type

questions/problems and long essay type questions. Different types of questions shall have

different weightage to quantify their range. Weightage can vary from course to course

depending on their comparative importance, but a general pattern may be followed by the

Board of Studies.

12. EVALUATION AND GRADING

12.1. Evaluation: The evaluation scheme for each course shall contain two parts; (a)

internal evaluation and (b) external evaluation. 25% weightage shall be given to internal

evaluation and the remaining 75% to external evaluation and the ratio and weightage

between internal and external is 1:3. Both internal and external evaluation shall be carried


out using Direct grading system.

12.2 Internal evaluation: The internal evaluation shall be based on predetermined

transparent system involving periodic written tests, assignments, seminars and

attendance in respect of theory courses and based on written tests, lab

skill/records/viva and attendance in respect of practical courses. The weightage

assigned to various components for internal evaluation is a follows.

13. Components of Evaluation

The evaluation of each course shall contain two parts – Sessional Assessment and

Final Assessment. The Sessional and Final Assessments shall be made using a Direct Grading

System based on a 5 – point scale to evaluate the performance (External and Internal

Examination of students)

Letter grade Performance Grade

points (G)

Grade Range

A Excellent 4 3.5 to 4.00

B Very Good 3 2.5 to 3.49

C Good 2 1.5 to 2.49

D Average 1 0.5 to 1.49

E Poor 0 0.00 to 0.49

13.1. Sessional Assessment

The Sessional evaluation is to be done by continuous assessment of the following

components. The components of the evaluation for theory and practical and their weights are

as below.

A. Distribution of Sessional marks

(a) For courses without practical

Attendance - 1weight

Assignment - 1 weight

Seminar - 2 weight

Test paper - 2 weight

Total - 6 weight


B. Attendance Evaluation

A student should have a minimum of 75% attendance. Those who do not have

the minimum requirement for attendance will not be allowed to appear for the Final

Examinations.

Grades for attendance:

90% - 100% - A

85% - 89% - B

80% - 84% - C

75% - 79% - D

<75% - E

C. Assignment

1stto 4th semesters - Assignment

Component Weightage

Punctuality 1

Review 1

Content 2

Conclusion 1

Reference 1

D. Seminar

Component Weightage

Area/Topic 1

Review 1

Content 2

Presentation 2

Conclusion 1

E. Test Paper

Average mark of two sessional examinations shall be taken.

13.2. Final Assessment

The final examination of all semesters shall be conducted by the institution on the


close of each semester. For reappearance/ improvement, students may appear along with the

next batch.

Courses such as core courses and elective course do not contain practical courses.

The pattern of questions for these courses without practical are listed below.

(a) Each question paper has four parts A, B & C.

(b) Part A contains 8 questions of 1 weight each out of which the candidate

has to answer 5.

(c) Part B contains 8 questions spanning the entire syllabus and the candidate

has to answer 5 questions. Each question carries 2 weights.

(d) Part C contains 6 questions spanning the entire syllabus and the candidate

has to answer 3 questions. Each question carries 5 weights.

(e) The total weight is 30.

13.3. Project Evaluation

All students have to begin working on the project in the THIRD semester and must

submit it in the FOURTH semester.

The ratio of Sessional to Final component of the project is 1:3. The weightage

distribution for assessment of the various components is shown below.

(a) Sessional Evaluation: 4 weights

Component Weight

Component 1

Experimentation/

Data collection 1

Compilation 1

Content 1


(b) External Evaluation of Dissertation: 12weights

(c) Viva –Voce: 4 weights

13.4. To ensure transparency of the evaluation process, the internal assessment grade

awarded to the students in each course in a semester shall be published on the notice

board at least one week before the commencement of external examination. There shall

not be any chance for improvement for internal grade.

13.5. The course teacher and the faculty advisor shall maintain the academic record of

each student registered for the course which shall be forwarded to the college through the

college Principal and a copy should be kept in the college for at least two years for

verification.

13.6. External evaluation: The external Examination in theory courses is to be

conducted by the college with question papers set by external experts. The evaluation of

the answer scripts shall be done by examiners based on a well-defined scheme of

valuation. The external evaluation shall be done immediately after the examination

preferably through Centralized Valuation

13.7. Photocopies of the answer scripts of the external examination shall be made

available to the students for scrutiny on request and revaluation/scrutiny of answer

scripts shall be done as per the existing rules prevailing in the College.

13.8. The question paper should be strictly on the basis of model question paper set by

BOS and there shall be a combined meeting of the question paper setters for scrutiny and

finalisation of question paper. Each set of question should be accompanied by its scheme

of valuation.

13.9. DIRECTGRADING SYSTEM Direct Grading System based on a 5 – point scale is

used to evaluate the performance (External and Internal Examination of students)

Component

Weight

Area/topic selected

1

Objectives 2

Review 1

Materials and methods 2

Analysis 2

Presentation 2

Conclusion 2


13.10. The overall grade for a programme for certification shall be based on CGPA

With a 7- point scale given below

CGPA Grade

3.80 to 4.00 A+

3.50 to 3.79 A

3.00 to 3.49 B+

2.50 to 2.99 B

2.00 to 2.49 C+

1.50 to 1.99 C

1.00 to 1.49 D

A separate minimum of C Grade for internal and external are required for a pass for a

course. For a pass in a programme a separate minimum grade C is required for all the

courses and must score a minimum CGPA of 1.50 or an overall grade of C and above.

13.11. Each course is evaluated by assigning a letter grade (A, B, C, D or E) to that

course by the method of direct grading. The internal (weightage =1) and external weightage

=3) components of a course are separately graded and then combined to get the grade of the

course after taking into account of their weightage.

13.12. A separate minimum of C grade is required for a pass for both

internal evaluation and external evaluation for every course.

13.13. A student who fails to secure a minimum grade for a pass in a course will

be permitted to write the examination along with the next batch. There will be no

supplementary examination.

13.14. After the successful completion of a semester, Semester Grade Point Average

(SGPA) of a student in that semester is calculated using the formula given below. For the

successful completion of semester, a student should pass all courses and score a minimum

SGPA of 1.50. However, a student is permitted to move to the next semester irrespective of

her/his SGPA. For instance, if a student has registered for ‘n’ courses of credits C1, C2

…………,Cn in a semester and if she/he has scored credit points P1, P2………….,Pn

respectively in these courses, then SGPA of the student in that

semester is calculated using the formula. SGPA=(P1+P2+…………….+Pn)/(C1+C2+

……………+Cn)

CGPA=[(SGPA)1*S1 +(SGPA)2*S2 +(SGPA)3*S3 +(SGPA)4*S4]/(S1+S2+S3+S4)

Where S1, S2, S3, and S4 are the total credits in semester1, semester2, semester3 and

semester 4


13.15. Pattern of questions

Questions shall be set to assess knowledge acquired, standard application of

knowledge, application of knowledge in new situations, critical evaluation of knowledge

and the ability to synthesize knowledge. The question setter shall ensure that question

covering all skills is set. He/she shall also submit a detailed scheme of evaluation along

with the question paper. A question paper shall be a judicious mix of short answer type,

short essay type/ problem solving type and long essay type questions.

Weight: Different types of questions shall be given different weights to quantify

their range as follows.

Sl. No

Type of questions Weight No. of questions

answered

1. Short answer type questions 1 5 out of 8

2. Short essay(problem solving type questions) 2 5 out of 8

3. Long essay type questions 5 3 out of 6

14. GRADE CARD

14.1. The college under its seal shall issue to the students, a grade card

on completion of each semester, which shall contain the following information.

(a) Name of the University.

(b) Name of college

(c) Title of the PG Programme.

(d) Name of Semester

(e) Name and Register Number of students

(f) Code number, Title and Credits of each course opted in the semester,

Title and Credits of the Project Work

(g) Internal, external and Total grade, Grade Point (G), Letter grade and

Credit point (P) in each course opted in the semester.

(h) The total credits, total credit points and SGPA in the semester.

14.2. The Final Grade Card issued at the end of the final semester shall contain

the details of all courses taken during the entire programme including those taken over

and above the prescribed minimum credits for obtaining the degree. The Final Grade

Card shall show the CGPA and the overall letter grade of a student for the entire

programme.


15. AWARD OF DEGREE

The successful completion of all the courses with ‘C+’ grade shall be the

minimum requirement for the award of the degree.

16. MONITORING COMMITTEE

There shall be a Monitoring Committee constituted by the principal to monitor the

internal evaluations conducted by institutions. The Course teacher, Faculty Advisor, and

the College Coordinator should keep all the records of the internal evaluation, for at

least a period of two years, for verification.

17. GRIEVENCE REDRESSAL COMMITTEE

17.1. College level: The College shall form a Grievance Redress Committee in each

Department comprising of course teacher and one senior teacher as members and the Head

of the Department as Chairman. The Committee shall address all grievances relating to the

internal assessment grades of the students. There shall be a college level Grievance Redress

Committee comprising of Faculty advisor, two senior teachers and two staff council

members (one shall be an elected member) and the Principal as Chairman.

18. TRANSITORY PROVISION

Notwithstanding anything contained in these regulations, the principal shall, for a

period of three year from the date of coming into force of these regulations, have the power

to provide by order that these regulations shall be applied to any programme with such

modifications as may be necessary

19. REPEAL

The Regulations now in force in so far as they are applicable to programmes offered by

the College and to the extent they are inconsistent with these regulations are hereby repealed.

In the case of any inconsistency between the existing regulations and these regulations relating

to the Choice Based Credit Semester System in their application to any course offered in a

College, the latter shall prevail. Models of distribution of course and credit are given in the

following tables .BOS can make appropriate changes subject to the following conditions.

(a) Total credit of the programme shall be 80

(b) The minimum credit of a course is 2 and maximum credit is 4

(c) Semester-wise total credit can vary from16 to 24

(d) Number of courses per semester can be decided by the BOS concerned.

(e) The credits of Projects, Dissertations and viva-voce can be prescribed by the

BOS

.


PG PROGRAMME WITH OUT PRACTICAL-TOTAL CREDITS 80

Semester Course Teaching Hrs credit Total credit

1

PC-1 5 4

20 PC-2 5 4

PC-3 5 4

PC-4 5 4

PC-5 5 4

2

PC-6 5 4

20 PC-7 5 4

PC-8 5 4

PC-9 5 4

PC-10 5 4

3

PC-11 5 4

20 PC-12 5 4

PC-13 5 4

PC-14 5 4

PC-15 5 4

4

PC-16 5 3

20

PC-17 5 3

PE-01 5 3

PC-02 5 3

PC-03 5 3

PROJECT 3

VIVA-VOCE 2

CONSOLIDATION OFGRADES FOR INTERNALEVALUATION (Example)

COMPONENT WEIGHT

(W)

GRADE

AWARDED

GRADE

POINT

(G)

WEIGHTED

GRADE

POINT

(WxG)

Attendance 1 B 3 3

Assignment 1 C 2 2

Seminar 2 B 3 3

Test paper 2 A 4 8

Total 6 16

Grade: Total weighted grade points/Total weights= 16/6=2.66=Grade B


CONSOLIDATION OF GRADES FOR EXTERNAL - (ONE ANSWER PAPER-

THEORY) (Example)

The grade of an answer paper (ESE Practical) shall be consolidated by similar

procedure discussed above by assigning weights for the various components. (e.g

procedure, Experiment, Calculation, Accuracy of the reported values, Presentation of

results, Diagrams..etc).The board of studies shall define the components and their weights

and include themin the scheme and syllabus of each practical course.

Type of

question

Question

No

Grade

awarded

Gradepoint Weightage Weighted

grade

points

Short

answer

1 B 3 1 3

2 - - - 0

3 A 4 1 4

4 D 1 1 1

5 - - - 0

6 A 4 1 4

7 B 3 1 3

8 - - - 0

SHORT

ESSAY

9 B 3 2 6

10 C 2 2 4

11 - - - 0

12 - - - 0

13 B 3 2 6

14 A 4 2 8

15 C 2 2 4

16 - - - 0

LONG

ESSAY

17 C 2 5 10

18 - - - 0

19 - - - 0

20 B 3 5 15

21 D 1 5 5

22 - - - 0

TOTAL 30 73

Calculation; overall grade of an answer paper=sum of weighted grade points/sum

of the weightage=73/30=2.43= Grade C

Consolidation of the grade of a course ;The grade for a course is consolidated by

combining the ESE and CE grades taking care of their weights. For a particular rcourse

,if the grades scored by a student is C and B respectively for the external and the

continuous evaluation, as shown in the above examples and then the grade for the

course shallbe consolidated as follows


Exam Weight Grade

awarded

Grade

points (G)

Weighted Gradepoint

(WxG)

External 3 C 3 9

Internal 1 B 3 3

Total 4 12

Grade of a

course

(GPA)

Total weighted grade points/Total weights=12/4=3.00

=Grade B

D. Consolidation of SGPA

SGPA is obtained by dividing the sum of credit points (P) obtained in a semester by

the sum of credits ( C ) taken in that semester. After the successful completion of a semester,

semester grade point average (SGPA) of a student in that semester shall be calculated using

the formulae given. Suppose the student has taken three courses each of 4 credits and 2

courses each of 2 credits in a particular semester. After consolidating the grade for each

course as demonstrated above. SGPA has to be consolidated as shown below. Example:

Course code Title of

course

Credit (C) Grade

awarded

Grade

points (G)

Credit

Points

(P=CxG)

1 4 A 4 16

2 4 C 2 8

3 4 B 3 12

4 2 C 2 4

5 2 B 3 6

TOTAL 16 46

SGPA Total credit points/Total credits=46/16=2.87=Grade B


E. Consolidation of CGPA If the candidate is awarded two A grades, one B Grade and one C Grade forthe four

semesters and has 80 credits, the CGPA is calculated as follows.

*A Course with practical

*B Course without practical

Semester Credit

taken

Grade Grade

point

Credit points

A* B** A* B**

1 20 19 A 4 80 76

2 20 19 4 80 76

3 20 19 B 3 60 57

4 20 23 C 2 40 55

TOTAL 80 80 260 255

CGPA *Total credit points/Total

credits=260/80=3.25 (Which

is between 3.00 and 3.49 in 7

point scale). The overall

grade awarded is B+

**Total credit points/

Total credits =255/80=3.18 (which is

between 3.00

and 3.49 in 7 point scale). The overall

grade awarded is B+


Sl. No Code Title

eee

Instructional Hrs Credit

1

.

COM4ACA Advanced Cost Accounting 90 3

2 COM4DAP Direct Taxes- Assessment and

Procedures

90 3

3

.

COM4IF International Finance 90 3

4

.

COM4FMD Financial Markets and Derivatives 90 3

5 COM4SAPM Security Analysis and Portfolio

Management

90 3

6

.

COM4PD Project/Dissertation 3

7

.

COM4VV Viva-Voce 2

M.COM PROGRAMME

SEMESTER 1

Sl. No Code Title Instructional Hrs Credit

1

.

COM1AFA Advanced Financial Accounting -I 90 4

2 COM1PMOB Principles of Management and

Organizational Behaviour

90 4

3.

COM1FMP Financial Management Principles 90 4

4.

COM1RM Research Methodology 90 4

5.

COM1QT Quantitative Techniques 90 4

SEMESTER 11


1.

COM2AFA Advanced Financial Accounting-II 90 4

2

.

COM2SM Strategic Management 90 4

3

.

COM2FMS Financial Management Strategies 90 4

4.

COM2HRM Human Resource Management 90 4

5.

COM2OR Operations Research 90 4

SEMESTER 111


1.

COM3MA Management Accounting 90 4

2.

COM3DLP Direct Taxes- Law and Practice 90 4

3

.

COM3IB International Business 90 4

4

.

COM3CG Corporate Governance 90 4

5.

COM3BE Business Environment 90 4

SEMESTER IV (Elective –Finance)


M .COM PROGRAMME- CORE COURSES

SEMESTER I Credit-4

Code : COM1AFA -Hrs90

ADVANCED FINANCIAL ACCOUNTING-1

Objectives

(a) To know the methods of valuation of good will and share

(b) To acquaint with the amalgamation and reconstruction procedures of

companies

(c) To learn the proceedings of insolvency of an individual and international

reporting standards.

MODULE – I : Valuation of Goodwill and shares

(a) Goodwill- meaning and definition, Factors affecting goodwill,- Methods of

valuing goodwill- Average profit method- Super profit method, Annuity method

and capitalization method.

(b) Valuation of share-Need for valuation-Methods of valuation-Net asset

method or intrinsic value method-yield method-earning capacity method-fair value.

(15 Hrs)

MODULE – II : Amalgamation, Absorption and External Reconstruction-

Amalgamation in the nature of merger and Amalgamation in the nature of purchase-

Purchase consideration-Net payment method-Net Asset method- share exchange method-

Entries in the books of purchasing company- entries in the book of vendor company-

consolidated balance sheet- Inter- company Owings and holdings- Advanced problems.

(25 Hrs)

MODULE – III : Alteration of share capital and Internal reconstruction-

Procedure for reducing share capital- Re-organization- Scheme of reconstruction-

Accounting entries on Internal reconstruction. (15 Hrs)

MODULE – IV : Insolvency accounts of an Individual- Statement of

affairs and deficiency account. (20 Hrs)

MODULE – V :

(a) Human Resource accounting- Meaning- Objectives- Valuation of

Human Resource- Advanced and limitations of HRA.

(b) International Financial Reporting Standards (IFRS)

(15 Hrs)


REFERENCE BOOKS

1. Advanced Financial Accounting, M.C.Shukla & T. S. Grewal, S.Chand & Co;

2. Advanced accountancy, Arulanandam & Raman, Himalya Publishing House

3. Fundamentals of Financial accounting, Nassem Ahmed, AnebooksPvt, Limited

4. Advanced Financial Accounting, R.L.Gupta & Radhaswami, Sultan ChandCO; 5. Advanced Financial Accounting, S.N.Maheswari

6. Advanced Financial Accounting, Paul & Kaur

7. Advanced Financial Accounting, B.D.Agarwal

8. Advanced Financial Accounting, S.P.Jain & K.L.Narang; Kalyani Publishers

COM1AFA -ADVANCED FINANCIAL ACCOUNTING

Module Hours 1 weight

5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 15 2 2 1 11

Module II 25 3 3 2 19

Module III 15 1 1 1 8

Module IV 20 1 1 1 8

Module V 15 1 1 1 8


Reg. No…………...

Name :……………….

M.Com DEGREE (C.S.S) EXAMINATION

First Semester

Faculty of commerce

COM1AFA - ADVANCED FINANCIAL ACCOUNTING – I

Time: Three Hours Maximum weight: 30

Part A

Answer any five questions

Each question carries 1 weight

1. What do you mean by dissenting shareholders?

2. Define Goodwill.

3. What is Amalgamation?

4. What is Internal Reconstruction?

5. What is Deficiency Account?

6. What is Human Resource Accounting?

7. What is Inter-Company Owings?

8. What is External Reconstruction? (5x1=5)

Part B


Each question carries 2 weights

9. What are the conditions when Internal Reconstruction is possible?

10. What are the circumstances in which there may be a need for valuation of Shares?

11. Distinguish between Amalgamation by merger and by purchase as per AS14?

12. Explain the meaning of reconstruction of a company. What are its types?

13. What is Statement of Affairs? How does it differ from Balance Sheet?

14. From the following information calculate value of goodwill on the basis of three

years purchase of super profit of the business.


a. Sundry assets of the firm are Rs. 22,50,800 and current liabilities are

Rs.93,625.

b. Average Capital employed in the business is Rs.18,00,000

c. Rate of interest expected from the capital having regard to the risk involved

is 10%.

d. Net Trading profits of the firm of the past three years were Rs.322,800.

Rs.2,72,100 and Rs.3,37,500.

e. Fair remuneration to the partners for their services is Rs.36,000 per annum.

15. The Assets of a firm is Rs.27,20,000. The Purchase consideration being the taking

over of the assets and Liabilities at book value were subjected to revaluation of fixed

assets which were reduced by Rs.3,00,000. Payment creditors were Rs.5,70,000.

Calculate Purchase Consideration.

16. On 31st March 2012, Balance Sheet of Menon Ltd was as follows

Liabilities Amount(Rs) Assets Amount(Rs)

Share Capital

Authorized &Issued:

5000 Equity shares of Rs.

100 each fully paid

500000

Land& Buildings 220000

P&L a/c 103000 Plant&

Machinery

95000

Bank OD 20000 Stock 350000

Creditors 77000 Sundry Debtors 155000

Provision for taxation 45000

Proposed dividend 75000

820000 820000


Net profits of the company after deducting all working charges & providing for

depreciation & taxation, were as follows

Year ended 31st March Rs.

2008 85000

2009 96000

2010 90000

2011 100000

2012 95000

On 31st March 2012, Land & Building were valued at Rs. 250000 and Plant &

Machinery at Rs. 150000.

In view of the nature of the business, it is considered that 10% is a reasonable

return on tangible capital.

Prepare a valuation of the company’s shares after taking into account the revised

values of fixed assets & your own valuation of goodwill based on 5 years’

purchase of the super profits based on the average profit of the last 5 year.

(5x2=10)


Part C

Answer any 3 question.


17. The following are the Balance sheet of Major & Minor Ltd as on 31st December

2003

Liabilities Major

Ltd

Rs

Minor

Ltd

Rs

Assets Major Ltd

Rs

Minor

Ltd

Rs

Issued, Subscribed And

Paid up Capital

Equity shares of Rs 100

each fully paid

Reserves & Surplus

P&LA/C

Current liabilities &

provisions

Sundry Creditors

200000

60000

40000

100000

30000

70000

Fixed Assets:

Machinery

Furniture

Investments:

Shares in Minor

Ltd

Shares in Major

Ltd

Current Assets

Stock

Debtors

Cash at bank

100000

20000

25000

50000

5000

12000

75000

60000

45000

68000

20000 20000

300000 200000 300000 200000

Major Ltd holds 200 shares in Minor Ltd and Minor Ltd holds 100 shares in Major

Ltd.

The two companies agree on amalgamation on the following basis:


1. A new company is to be formed called Hind Ltd.

2. The goodwill is valued for Major Ltd Rs. 50000 and for Minor Ltd Rs. 25000.

3. The shares of Hind Ltd are of nominal value of Rs. 10 each.

Prepare

I. Balance Sheet of Hind Ltd resulting from the merger.

II. Schedule showing fully the shareholders there in attributable to -

+shareholdings of Major Ltd & Minor Ltd. All the costs of

amalgamation are to be ignored.

18. On 31st March 2012 the Balance Sheet of a limited company disclosed the following

position:

Liabilities Amount(Rs) Assets Amount(Rs)

Issued capital in Rs10

shares

400000 Fixed Assets 500000

Reserves 90000 Current Assets 200000

P&L a/c 20000 Goodwill 40000

5% Debentures 100000

Current Liabilities 130000

740000 740000

On 31st March, 2012 the fixed assets were independently valued at Rs350000 & the

goodwill at Rs50000. The net profit for the 3 years was:


2009-10 Rs 51600; 2010-11 Rs 52000; 2011-12 Rs 51650.

Of which 20% was placed to reserve this proportion being considered reasonable in

the industry in which the company is engaged & where a fair investment return may

be taken at 10%.

Compute the value of the company’s shares by

a. The assets method

b. The yield method

19. The Balance Sheet of R Ltd as at 31st March 2012 was as follows

Liabilities Amount(Rs)

Assets Amount(Rs)

Share Capital:

Authorised

1400000

Intangibles 68000

Issued

Freehold premises

at cost

140000

64000 , 8%

cumulative

preference shares

of Rs 10 each,

fully paid

640000

Plant and

equipment at cost

less depreciation

240000

64000 equity

shares of Rs 10

each, Rs 7.5 Paid

480000

Investment in

shares in Q Ltd at

cost

324000

Loans from

directors

60000

Stocks 248000

Sundry creditors 440000

Debtors 320000

Bank Overdraft

208000

Deferred Revenue

Expenditure

48000

Surplus a/c


(Balance) 440000

1828000

1828000

Note: The arrear preference dividends amount to Rs 51200.

A scheme of reconstruction was duly approved with effect from 1st April 2012

under the conditions stated below:

a. The unpaid on the equity shares would be called up

b. The preference shareholders would forgo their arrear dividends. In addition,

they would accept a reduction of Rs 2.5 per share. The dividend rate would be

enhanced to 10%.

c. The equity shareholders would accept a reduction of Rs7.5 per share.

d. R Ltd holds 21600 shares in Q Ltd. This represents 15% of the share capital of

that company. Q Ltd is not a quoted company. The average net profits (after tax

) of the company is Rs 250000. The shares would be valued based on 12%

capitalization rate.

e. A bad debt provision at 2% would be created.

f. The other assets would be valued as under : Intangibles Rs48000; Plant

Rs140000; Freehold premises Rs380000; stocks Rs250000.

g. The P&L A/C debit balance & the balance standing to the debit of the deferred

revenue expenditure a/c would be eliminated.

h. The directors would have to take equity shares at the new face value of Rs 2.5

per share in settlement of their loan.

i. The equity shareholders including the directors, who would receive equity

shares in settlement of their loans, would be would be taken up two new equity

share for every one held

j. The preference shareholders would take up one new preference share for every

four held.


k. The authorized share capital would be restated to Rs 1400000.

l. The new face value of the shares – Preference shares and equity shares will be

eliminated at their reduced levels.

You are required to

1. Prepare the necessary ledger accounts to effect the above.

Prepare the Balance sheet of the company after reconstruction.

20. A Merchant became insolvent on 1-1-2012 on which date his total asset value were

Rs 75000 and liabilities Rs 65000 and he estimated a deficiency of Rs 20000 before

taking the following items into consideration which were not passed through his

account books:

1. Interest on his capital of Rs 25000 @ 6% for one year.

2. A Contingent liability for Rs 3000 on bills discounted by him for Rs

8000.

3. Amount due was wages Rs 300; as salaries Rs 600; as rent Rs 500: as

rates and taxes Rs 1000.

4. A Loan of Rs 5000 taken from a friend for the marriage of his daughter

and Rs2000 from his wife.

Prepare a statement of affairs and a deficiency account.

21. Give the need and trace briefly the development of human resource accounting.

22. Distinguish between Statement of Affairs and Balance Sheet. (3x5=15)


SEMESTER I Credit-4

Code: COM1PMOB - Hrs90

PRINCIPLES OF MANAGEMENT AND ORGANISATIONAL BEHAVIOUR

Objectives

(a) To help the students to understand the Conceptual framework of

management and organizational behavior

(b) To understand the managerial applicability of the concepts.

MODULE - I : Introduction, The management concept-Different schools of

management thoughts-Nature and functions of management- principles of management-

MBE-Corporate Social Responsibility. (15 Hrs)

MODULE – II : Planning and Organizing-planning process- premises-

forecasting- forecasting techniques- components of planning- MBO-Organisation- Design

and structure- committees- Task force- Matrix Organisation- project organization-

delegation of authority-span of control (15 Hrs)

MODULE – III : Organizational behaviour- concepts and significance-

relationship between management and OB-Models of OB- Contributing disciplines to

OB-Challenges and opportunities- Transaction analysis-Johari window-Organisational

development- concepts- OD Intervention- Change management-Need for change-

resistance to change-Theories of change-Organisational Diagnosis. (20 Hrs)

MODULE – IV : Groups in organization- nature- theories of group formation-

stages of group development- types of groups-formal and informal groups- conflict-

definition-functional and dysfunctional aspect of conflict- types of conflict- conflict

process- intra individual conflict- goal conflict- interpersonal conflict- strategies of

interpersonal conflict-lose lose, win lose, win win-inter group conflict-strategies to

handle inter group conflict-organizational conflict- conflict handling mechanisms.

(25 Hrs)

MODULE – V : Modern techniques in management- quality circle- TQM-

BPR- Six sigma- kaizen- bench marking- MDP-Steps in MDP. (15 Hrs)


REFERENCE BOOKS

1. Human relations and organizational behaviour, RS.Dwivedi, Macmillain publishers

India limited.

2. Management Process and OB, Sharmma & Gupta; Kalyani Publishers

3. Principles of management, T Ramaswami, Himalya Publishing House.

4. Management and Organizational Behaviour Essentials,Schermerhorn 5. Organisational behaviour, Aswathappa, Himalaya Publishing House

6. Organisational behaviour, Sujanair, HimalayaPublishingHouse

7. Principles of management, BS.Moshal, Anebooks private limited.

8. Management theory and practice, J.P. Mahajan,Anebooks private limited.

9. Organizational theory and behaviour, B S.Moshal, Ane books private limited.

10. Organisational Behaviour, BS.Moshal,Ane books private imited.

11.Principles and practice of management, PF. Drucker.

12. Principles of management, LM. Prasad, Sultan ChandCo;

COM1PMOB- PRINCIPLES OF MANAGEMENT AND ORGANISATIONAL

BEHAVIOUR


5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 15 2 1 1 9

Module II 15 2 2 1 11


Module IV 25 2 2 2 16

Module V 15 1 2 1 10


Reg. No:.......................

Name………………….


First Semester

Faculty of commerce

COMIPMOB - PRINCIPLES OF MANAGEMENT AND ORGANIZATIONAL

BEHAVIOUR

Time: Three Hours Maximum weight:30

Part A


Each question carries 1weight each

1. Define management.

2. What is meant by TQM?

3. Define conflict.

4. Define group.

5. What are organization charts?

6. Explain span of control.

7. Explain 6 P’s of planning.

8. Explain the functions of top management?

(5x1=5)

Part B

Answer any 5 questions

Each question carries 2 weights each

9. What is meant by quality circles? What are their characteristics?

10. Explain the steps in planning

11. Explain the various stages in conflict in an organization

12. Describe forecasting techniques

13. What are the sources of group cohesiveness?

14. Explain the characteristics of organization behavior


15. State the need for principles of management

16. Distinguish between line and staff organization

(5x2=10)

Part C

Answer any 3 questions.


17. What is meant by MBO? What are its features?

18. Elaborate the meaning and theories of business forecasting

19. What is organisational behaviour? Explain different approaches to the study of

organisational behaviour

20. Explain the various types of groups

21. Briefly explain the functions of management.

22. Explain the principles of scientific management.

(3x5=15)


SEMESTER I Credit-4

Code: COM1FMP - Hrs90

FINANCIAL MANAGEMENT PRINCIPLES

Objectives

(a) To introduce the subject of financial management

(b) To acquaint the student with various methods and techniques of financial

management.

MODULE – I : Financial management- meaning- goals and objectives-

Functions of a financial manager- financial decision making- financial planning- concept

and relevance of time value of money- compounding technique-discounting

technique. (15 Hrs)

MODULE – II : Cost of capital- concepts-importance- computation- cost of

debt-cost of preference capital-cost of equity-cost of retained earnings-weighted average

cost of capital-book value and market value weights-marginal cost of capital. (15 Hrs)

MODULE – III : Financing decision and capital structure- finance structure-

pattern of capital structure-concept of balanced capital structure- determinants of capital

structure- optimum capital structure-theories of capital structure-net income approach-net

operating income approach- traditional approach-MM approach. (20 Hrs)

MODULE – IV : Long term investment decisions- capital budgeting- nature

features and significance of capital budgeting- traditional methods-payback period- ARR-

Discounted cash flow methods- Bailout payback period-NPV-IRR- Profitability index-

Risk analysis in capital budgeting- techniques of risk analysis. (25 Hrs)

MODULE – V : Leverage analysis- concept- meaning and measurement of

financial leverage. Operating leverage- Financial risk and operating isk-EBIT- EPS-

Indifference point. (15 Hrs)


REFERENCE BOOKS

1. Contemporary financial management, Rajeshkothari, Macmillain India limited.

2. Financial management,PV.Kulkarni, Himalya Publishing House.

3. Financial management, Srivastava, Himalya PublishingHouse

4. Fundamentals of financial management, Preetisingh,Anebooks private limited.

5. Financial management, Dhagat,kogent. 6. Financial management, Shah.

7. Financial management, Knott, Palgrave Macmillian.

8. Financial management, S.N.Maheswari, SultanChandCo;

9. Financial management, VanHorn, James C, Prentice HallIndia, Limited.

10. Financial Management, Khan MY, JainPK,Tata MacgrawHill publishingCo;

11.Financial Management, PandeyIM, Vikas publishinghouse.

COM1FMP -FINANCIAL MANAGEMENT PRINCIPLES


5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 15 2 0 2 12

Module II 15 1 3 0 7


Module IV 25 2 1 2 14

Module V 15 1 1 1 8


Reg. No…………...…

Name :……………….


First Semester

Faculty of commerce

COM1FMP- FINANCIAL MANAGEMENT PRINCIPLES

Time: Three Hours Maximum Weight: 30

Part A


Each question carries 1 weight each

1. Define capital budgeting.

2. What do you understand by business finance?

3. What is trading on equity?

4. What is implicit cost of capital?

5. What are the limitations of financial planning?

6. What is sweat equity?

7. What is factoring?

8. What is Net operating income approach?

(5x1=5)

Part B



9. What are the assumptions upon which cost of capital is computed?

10. Discuss the relation between debt financing and financial leverage.

11. What are the assumptions of MM hypothesis?

12. What is capitalization? Explain the cost theory and earnings theory of

capitalization.


13. What are the different methods of ranking investment proposals?Briefly discuss.

14. What is weighted average cost of capital? How is it computed.

15. X Ltd. Is expecting an annual EBIT of Rs1,00,000.The company has Rs4,00,000 in

10%debentures.The cost of equity capital is 12.5%.Calculate the total value of the

firm according to NI approach.

16. The market price of equity shares of a company is Rs150.The company had paid a

dividend of Rs30 last year. The investors expect a growth of 5%in dividend every

year. Calculate the cost of equity capital. If the expected growth rate is 10%per

annum, calculate market price per share. (5x2=10)

Part C



17. Critically evaluate the Net Income theory

18. Explain the methods of capital budgeting.

19. Discuss the determinants of financial plan.

20. Discuss the role of a finance manager in a modern business enterprise.

21. A firm has sales of Rs.75,00,000; Variable cost of Rs.42,00,000 and fixed cost of

Rs.6,00,000.It has a debt of Rs.45,00,000 at 9%equity of Rs.55,00,000.

What is the firm’s ROI?

Does it have a favourable financial leverage?

What are the operating ,financial and combined leverage of the firm?

If the sales drop to Rs.50,00,000 what will be the new EBIT?

22. Rose Ltd. Is considering a new project for which the investment data are as

follows:

Capital outlay Rs.2,00,000

Depreciation 20%p.a.

Annual income before charging depreciation, but after all other charges are follows:

Year Amount

1 1,00,000


2 1,00,000

3 80,000

4 80,000

5 40,000

4,00,000

On the basis of the available data,calculate

(a) Payback period

(b) Rate of return on original investment

Ignore tax for computations. (3x5=15)


SEMESTER I Credit-4

Code: COM1RM - Hrs90

RESEARCHMETHODOLOGY

Objectives

(a) To help the students to understand how to do research in the area of

commerce and management.

MODULE – I : Research-meaning-significance-objectives-types of

research-research methods Vs methodology-steps in research. (15 Hrs)

MODULE – II : Research problem- definition –nature- formulation

techniques of defining the problem – research design - meaning- needs types of research

design- variables- dependent and independent variables- extraneous variables- intervening

variable-dichotomous variable- research proposal and its preparation-Research

hypothesis-types of hypotheses. (20 Hrs)

MODULE – III : Sampling design-census and sample survey-sample frame-

sample size- methods of sampling. (15 Hrs)

MODULE – IV : Collection and analysis of data- Data types of data- methods

of data collection-preparation of questionnaire or interview schedule- measurement and

scaling techniques- nominal data- interval data- ordinal data –ratio data- Reliability

analysis and its need- analysis of data- uni-variate analysis-bi- variate analysis- multi-

variate analysis- cross tabulation. (30 Hrs)

MODULE – V : Research reporting- relevance- characteristics of a good

research reports-contents of are port-citing references using APA style- MLA style-

Chicago style- plagiarism (10 Hrs)


REFERENCE BOOKS

1. Statistical methods for research, Prf.K.Kalyanaraman, Prentice Hall Pvt.Limited

2. Business research,Collis, Palgrave Macmillian.

3. Research Methods for Business:ASkill Building Approach, Sekaran.

4. Management Research Methods, Velde.

5. Business Research Methodology, Dwivedi.

6. Research methodology,Ramamoorthi.

7. Research methodology,CR.Kothari,Wishwaprakasan.

8. Research methodology,R.Paneerselvam, Prentice HallofIndia.

9. Research Methodology, OR.Krishna Swami, Himalaya Publishinghouse

10. Methodology and techniques of social research, Himalya Publishing House.

11.Goodewj and Hatt, Social research methods,Magraw Hill,Newyork.

12. Bajpai,SR, Methods of Social Survey and Resaerch, Kitab Ghar,Kanpur.

COMIRM - RESEARCH METHODOLOGY

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 15 1 2 1 10

Module II 20 1 3 1 12


Module IV 30 3 2 2 17

Module V 10 2 0 1 7


Reg. No…………...…

Name :……………….

M.com DEGREE (C.S.S) EXAMINATION

First Semester

Faculty of commerce

COMIRM – RESEARCH METHODOLOGY

Time: Three Hours Maximum weight :30

PartA

Answer any five questions.


1. What is Judgment Sampling?

2. What is Oral report?

3. What is Level of significance?

4. What is Scaling?

5. What is tabulation?

6. Define Research?

7. What are footnotes?

8. What do you meant by applied research?

(5x1=5)

Part B



9. Explain the characteristics of Hypothesis

10. What is Factor analysis? What are its limitations?

11. What are Exploratory Research Design

12. Differentiate between Questionnaire and a Schedule


13. What are the attributes of a good research?

14. Explain Stratified Sampling

15. Explain the significance of research?

16. Explain the sources of research problem? (5x2=10)

Part C

Answer any three questions

Each question carries 5weights

17. What are the advantages and disadvantages of secondary data?

18. Explain the Layout of a Research Report?

19. Explain the different types of interview method

20. What are steps involved in constructing a questionnaire?

21. Explain the types of sampling techniques.

22. Explain Research Process in detail.

(5x3=15)


SEMESTER I Credit-4

Code: COM1QT- Hrs90

QUANTITATIVE TECHNIQUES

Objectives

(a) To understand statistical tools for quantitative analysis

(b) To understand the statistical tools for research and business decision making.

MODULE – I : Meaning of quantitative techniques, Classification of QT-

application of QT in business, Industry and management-merits and limitations of QT.

(05Hrs)

MODULE – II : Continuous probability distribution- Normal distribution-

characteristics- construction of normal curves- Standard normal curves-properties of

standard normal curves- measurement of probability based on area under normal curve-

Normal approximation to binomial distribution and Poisson. (10 Hrs) MODULE – III : Sampling theory and statistical inference- sampling and non

sampling errors-statistic and parameter- sampling distribution-standard error- point

estimate-interval estimate-statistical inference-test of hypotheses-procedure-type1error-

type11error- ZTest, t Test- features-application- Z/ttest for population mean and sample

mean- interpretation with hypothesis-confidence limit for population mean- two sample

mean-test for sample proportion and population proportion-confidence limit for population

proportion-two sample proportion-paired t test-testing difference between observed value

and expected value and expected value of X-two sample proportion of heterogeneous

population-combined mean test-test for population standard deviation and sample standard

deviation-test for two sample standard deviation-testing significance of difference between

two sample means when samples are correlated-testing significance of correlation

coefficient- z transformation. (40 Hrs)

MODULE - IV

(a) Ftest- ANOVA- one way, two way-Latin square technique

(b) Non- parametric test-Chi-square test-Sign test-Run test-Mann

Whitney U test-Kruskalwallis Htest-

(c) Association of attributes-consistency of data-association and disassociation-

methods to study association-comparison of actual and observed frequency-

comparison of actual and observed frequency-comparison of proportion and

products-Yule’s co-efficient of association-coefficient of Colligation-co-efficient of

contingency. (25 Hrs)


MODULE – V : Statistical Quality Control– Techniques of SQC–

Control charts– Control charts for variables–Xchart, Rchart–Control chart for attributes p

chart, np – chart and c chart. (10 Hrs)

REFERENCE BOOKS

1. Quantitative techniques for statistical decision making, Digambar Patri &

Priyambada Patr

2. Statistics for Management, Richard Levin, Printice Hall, India.

3. Quantitative methods and OR, Reddy& Appanayya, Himalaya Publishing House

4. Statistical methods for Research, Prof. K. Kalyanaraman, Printice Hall, India.

5. Statistical Methods, SP, Gupta

6. Fundamentals of statistics, D.N. Elhance.

7. Quantitative Techniques, CR. Kothari

8. Quantitative methods, D.R. Agarwal.

COM1QT - QUANTITATIVE TECHNIQUE

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 5 2 2 1 11

Module II 10 1 1 1 8


Module IV 25 1 1 2 13

Module V 10 0 0 1 5


Reg. No…………...…

Name :……………….

M.com DEGREE (C.S.S) EXAMINATION

First Semester

Faculty of commerce

COM1QT -QUANTITATIVE TECHNIQUES

Time: Three Hours Maximum Weight :30

Part A



1. What is Normal Distribution? Explain its properties?

2. What is type 1 and type 11 errors?

3. Distinguish between statistics and a parameter.

4. Explain briefly Students‘t’ test pointing out its salient features.

5. A soap manufacturing company was distributing a particular brand of soap through

a number of retail shops. Before a heavy advertisement campaign, the mean sales

per week per shop were 140 dozens. After the campaign a sample of 20 shops was

taken and mean sales was found to be 147 dozen with standard deviation of 16. Can

you consider the advertisement to be effective?

6. What do you mean by one and two-tailed test?

7. Explain judgment sampling and quota sampling.

8. Explain Level of significance.

(5x1 =5)

Part B



9. What are estimators and parameters?


10. Explain the procedure for testing hypothesis.

11. What do you mean by sampling and non sampling error?

12. Explain (a) stratified sampling; (b) systematic sampling.

13. Three varieties of wheat(A,B,C) were sown in four plots and the following yields

were obtained (varieties)

14.

Two chemical solutions, A and B were tested for their pH values i.e., the degree of

acidity of the solutions. Six observations on each chemical solution for their pH

values were taken as:

A 7 6 8 9 5 8

B 6 8 5 7 7 6

Can we say that two types of solutions have different mean pH values of 5 per cent

level of significance?

15. Given is the following information:-

Brand A Brand B

Sample size n 1 = 21 n 2 = 16

Standard deviation S1 = 2.5 S1 = 1.5

Mean X1 = 100 X2 = 95

Apply F-test at 5% level to know if the variances of the two makes are significantly

different.

Plots A B C

1 10 9 4

2 6 7 7

3 7 7 7

4 9 5 6


16. In a factory producing 50000 pairs of shoes daily for a sample of 500 pairs, 2%

were found to be of sub standard quality. Estimate the number of pairs that can be

reasonably expected to be spoiled in the daily production and assigned limits at 95%

level of confidence.

A soap manufacturing company was distributing a particular brand of soap through a

number of retail shops. Before a heavy advertisement campaign, the main sales per

week per shop were 140 dozens. After the campaign, a sample of 20 shops was taken

and mean sales was found to be 147 dozen with SD 16. Can you consider the

advertisement affected? (5 x 2=10)

Part C



17. The following data relate to literacy and unemployment in group of 500 persons.

You are required to calculate Yule’s coefficient of association between literacy and

unemployment and interpret it

Illiterate unemployed 220

Literate employed 20

Illiterate employed 180

18. The following table gives the number of refrigerators sold by 4 salesmen in three

months March ,April and may:

Month Salesman

March 50 40 48 39

April 46 48 50 45


May 39 44 40 39

Is there a significant difference in the sales made by the four salesmen? Test also

whether there is any difference in the sales during different months. Take = 0.05

19. A company appoints four salesmen P, Q,R,S and observes their sales in 3 seasons

summer, winter ,monsoon. The figures (in lacks) are given as:

Season Salesmen

P Q R S

Summer 13 16 16 14

Winter 17 16 17 16

Monsoon 13 14 15 15

Carry out the analysis of variance. What conclusions do you draw from the

analysis?

20. Two sample polls of votes 2 candidates A & B for a public office are taken, one

from among residence of rural areas and other from among residence of urban areas.

The results are given below:

Examine whether the nature of the area is related to voting preference in this

election.

AREA CANDIDATES TOTAL

A B

Rural 620 480 1100

Urban 380 520 900

TOTAL 1000 1000 2000

21. What is meant by sampling? What are the essentials qualities of a good sample?

Why sampling necessary in many statistical enquiries?

22. Define Quantitative Techniques. Discuss the scope and limitations of Quantitative

Techniques. Explain the uses of QT.


SEMESTER II Credit-4

Code: COM2AFA- Hrs90

ADVANCED FINANCIAL ACCOUNTING- PAPER II

Objectives

(a) To understand the proceedings of the preparation of consolidated balance

sheet.

(b) To get an idea about Green accounting, Double accounts, Farm accounts,

voyage accounts, and liquidation proceedings of companies.

MODULE-I : Accounts of holding companies, consolidated balance sheet-

minority interest-cost of control- pre- acquisition and post-acquisition profit- elimination

of common transaction-contingent liabilities-unrealized profit-bonus issue-revaluation of

assets and liabilities-treatment of dividend-debentures and preference shares of subsidiary

companies- (30 Hrs)

MODULE-II : Accounts of public utility undertakings –double

account system- accounts of electricity concerns- computation of reasonable return and

clear profit-replacement of asset. (20 Hrs)

MODULE-III : Liquidation accounts- statement of affairs-

deficiency accounts- liquidators final statement of accounts. (15 Hrs)

MODULE-IV : Accounting for specialized type of business-voyage

accounts-farm account-accounts of underwriters. (15 Hrs)

MODULE-V : Green accounting- meaning- scope and importance- green

accounting concepts- advantages and limitations (10 Hrs)

REFERENCE BOOKS

1. Financial Accounting, Nirmal gupta,Anebooksprivatelimited.

2. Advanced Financial Accounting, M.C. Shukla &T.S.Grewal, S.Chand&Co;

3. Advanced accountancy, Arulanandam & Raman,HimalayaPublishing House.

4. Fundamentals of Financialaccounting, Nassem Ahmed,Anebooks Pvt,Limited

5. Advanced Financial Accounting, R.L.Gupta& Radhaswami, Sultan ChandCO;

6. Advanced Financial Accounting, S.N.Maheswari


7. Advanced Financial Accounting, Paul&Kaur

8. Advanced FinancialAccounting, B.D.Agarwal

9. Advanced FinancialAccounting, S.P.Jain&K.L.Narang; Kalyani Publishers

ADVANCED FINANCIAL ACCOUNTING II

Module Hours 1 wt

5/8

2 wt

5/8

5 wt

3/6

Total weight

30/54

Module I 30 3 2 2 17

Module I 20 1 2 1 10


Module IV 15 2 2 1 11

Module V 10 1 1 0 3


Reg. No…………...…

Name :……………….

M.Com. DEGREE (CSS) EXAMINATION

Second Semester

Faculty of Commerce

COM2AFA – ADVANCED FINANCIAL ACCOUNTING- II


Part A



18. Define holding company

19. What kind of costs are factorised into green accounting?

20. Define Double Account system

21. What is cost of control?

22. What are the objectives of farm accounting ?

23. What do you mean by liquidation?

24. What is a Voyage Account?

25. Write notes on : (a) Inter company -owings (b) Minority Interest (5x1=5)

Part B



26. Briefly comment on the status of Green accounting in India.

27. Differentiate between Pre-acquisition profit and Post-acquisition profit

28. Explain the special features of preparing Final Accounts and Appropriation of

profits in case of Electricity companies?


29. Bring out clearly the distinction between a winding up by the court and a

members’ voluntary winding up.

30. Mr X enter in to a contract with B Ltd, to underwrite its 8,000 shares of Rs 10 each

in consideration of 5%commission. He also enters into an agreement with C to sub

underwrite 2,000 shares of B Ltd at a commission on 3%.The public subscribes for

3,000 shares only and subsequently the shares were taken up by x who sold his

shares @ Rs 9 per share. The share taken up by C were sold @ Rs 10 per share.

Expenses of underwriting amounts to Rs600.Prepare underwriting account in the

books of X

31. From the following information, prepare Cattle account to ascertain the profit made

by the cattle division

No. Value

Opening stock of livestock 100 2,00,000

Closing stock of livestock 118 2,42,000

Opening stock of cattle food 4,000

Closing stock of cattle food 5,000

Purchase of cattle during the year 180 3,70,000

Sales of cattle during the year 175 4,38,000

Sale of carcasses 5 1,000

Purchase of cattle food 40,000

Wages for rearing cattle 10,000

Crop worth Rs 11,100 grown in the farm was used for feeding the cattle. Out of the

calves born 4 died and their carcasses realized Rs 100

32. On April1,2011 S Ltd. issued 10% preference shares of Rs 1,00,000 at par. on this

date, S, Ltd’s General reserve and surplus account showed balances of Rs 80,000

and Rs 50,000 respectively. On July5, 2011 S Ltd. Paid a final dividend of 12% on

equity shares for the year ended 31st March, 2011


On April 1,2011 H Ltd acquired 80% equity shares in S Ltd for Rs 3,00,000.On this date

machinery of S Ltd. Was revalued at Rs. 2,50,000.No entry for this was made in the books

of S Ltd.

On March 31,2012, Liabilities and assets of H Ltd. and its subsidiary S Ltd. Stood as

follows:

Liabilities H Ltd

Rs.

S Ltd

Rs.

Assets H Ltd

Rs.

S Ltd

Rs.

Equity share

capital

10% preference

share capital

General reserve

Surplus

Loans

Creditors

Bills payable

Unclaimed

dividend

8,00,000

……….

4,00,000

2,00,000

1,10,000

1,70,000

…………

…………

16,80,000

3,00,000

1,00,000

1,50,000

90,000

…………..

71,000

4,000

5,000

7,20,000

Machinery

Furniture

Share in S Ltd

Stock

Loan to H Ltd

debtors

Bank

Preliminary

expenses

6,25,000

85,000

3,00,000

4,00,000

………….

1,50,000

1,20,000

…………

16,80,000

-

2,70,000

50,000

…………..

1,90,000

10,000

80,000

1,10,000

10,000

7,20,000

Following further information is furnished:

(1) S Ltd provides depreciation on Machinery @ 10% on written down value. No

machine was sold or purchased during the year.

(2) H Ltd. Made payment by a cheque of Rs. 10,000 to S Ltd. On 27th March,2012, for

repayment of loan, which was received by S ltd.in April 2012


(3) No part of preliminary expenses was written off during the year.

Prepare Consolidated Balance sheet of H Ltd. And S Ltd. As at March,2012

An Electric supply company rebuilds its Mains at the cost of Rs19,90,000. This excludes

value of Rs 13,800 material of old main used for new one. The original mains were

constructed at a cost of Rs. 9,90,000.The ratio of material and labour then was 7:3.The

increase in material prices is 12.5% and in wage rates 15% .Material worth Rs 25,200 from

old works was sold.

Show journal entries and prepare works account and replacement account under

double account system for the above and determine the net cost of replacement.

(5x2=10)

Part C



33. Liabilities and assets of H Ltd and S Ltd as on 31st march 2012, were as follows:

Liabilities H Ltd

Rs

S Ltd

Rs

Assets H Ltd

Rs

S Ltd

Rs

Share capital:

10% preference

shares of Rs.100 each

Equity shares of Rs

100 each

General Reserve

Surplus A/c

----------

10,00,000

1,00,000

1,00,000

4,00,000

50,000

Land and Building

at cost

Machinery less 10%

depreciation

3000 shares in S Ltd

Stock at cost

Sundry debtors

Cash and bank

3,10,000

2,70,000

4,50,000

2,20,000

1,55,000

1,60,000

1,35,000

1,50,000

90,000


Balance on 1-4-2011

Profit for 2011-2012

Creditors

40,000

2,00,000

1,50,000

14,90,000

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

30,000

80,000

70,000

7,30,000

...............

balance

85,000

14,90,000

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

1,95,000

7,30,000

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

H Ltd acquired 3000 equity shares in S Ltd on 1stoctober 2011 . As on the date of

acquisition ,H Ltd found that the value of land and buildings and machinery of S Ltd

should be Rs 1,50,000 and Rs 1,92,500 respectively.

Prepare the consolidated Balance sheet of H Ltd and its subsidiary S Ltd as on 31st march

2012 taking in to consideration the fact that assets are to be taken at their proper values

17 .You are asked by a liquidator of a company to prepare a statement of account to be laid

before a meeting of the shareholders from the following

Ledger Balances as on date of Liquidation 1-1-2012


Cr. Balances

Share capital:

4,000 Equity shares

of Rs 100 each

called Rs80

1000 preference

shares of Rs 100

each called Rs. 70

Secured loan from

bank on:

Building and

machinery

Trade creditors

Rs

3,20,000

70,000

1,50,000

2,60,000

8,00,000

Dr. Balances

Fixed Assets

Book Debts

Loss-to-date

Rs.

4,00,000

3,00,000

1,00,000

8,00,000

The assets realized as follows :1-4-2012 -- Book debts Rs 1,00,000, expenses paid RsRs

4,000: 1-6-2012—Fixed assets (final) Rs 3,00,000, Book debts Rs 1,00,000 ,1-8-2012-

book debts (final) Rs 50,000. The Liquidator is entitled to 5% on collections from book

debts and 2% on the amount paid to equity shareholders. Prepare the Liquidators statement

of account on the assumption that disbursements are made in accordance with law, as and

when cash is available


18. The Gurgaon Electricity company limited decides to replace one of its old plants

with a modern one with a larger capacity. The plant when installed in 1940 cost the

company Rs 24 lakhs, the components of materials, labour and overhead being in

the ratio of 5:3:2.

It is ascertained that the costs of material and labour have gone up by 40% and 80%

respectively. The proportion of overheads to total costs is expected to remain the same as

before.

The cost of the new plant as per improved design is Rs 60 lakhs and in addition, materials

recovered from the old plant of a value of Rs 2,40,000 has been used in the construction of

this new plant.The old plant was scrapped and sold for Rs 7,50,000

Accounts of the company are maintained under Double Account system, Indicate how

much would be capitalized and the amount that would be charged to revenue. Show journal

entries and prepare necessary ledger accounts.

19. ABC Limited went in to voluntary liquidation. The details regarding liquidation are

as follows:

Share capital:

1. 2,000 8% preference shares of Rs 100 each(fully paid up)

2. Class A-- 2,000 equity shares of Rs 100 each(Rs 75 paid up)

3. Class B—1,600 equity shares of Rs 100 each(Rs 60 paid up)

4. Class C—1400 equity shares of Rs 100 each(Rs 50 paid up)

Assets including machinery realized Rs 4,20,000. Liquidation expenses amount to Rs

15,000

Baker Ltd has borrowed a loan of Rs 50,000 from Patel Brothers against the mortgage of

machinery (which realized Rs 80500). In the books of the company salaries of four clerks

for four months at a rate of Rs 250 per month and salaries of four peons for three months at

a rate of Rs 150 per month, are outstanding . In addition to this the company’s books show

the creditors worth Rs 88,200.Prepare liquidator’s statement of Receipts and payments


20. .Following details are furnished by a shipping company in connection with voyage

no.30 which was commenced from port A on 1st February,2012.The ship arrived at

port D on 31st March,2012 when the voyage was completed.

2,000 tons and 500 tons were loaded at port A for port D and port C respectively.Another

300 tons were loaded at C For D. The freight charges were:

A to D Rs 100 Per ton

A to C Rs 80 per ton

C to D Rs 50 per ton

The freight is subject to 10% primage, 5% address commission and 3% brokerage. The

freight was insured at ½%. The Hull was insured for the voyage @ 1%.Depreciation is

provided @ 5% p.a

Cost of the ship is Rs 12 lakhs. The expenses at different ports were as under:

A B C D

Port charges 5,000 1,000 3,000 3,000

Coal 18,000 ------- 4,000 ------

Captain’s expenses 1,200 800 600 900

Harbour wages 4,000 --------- 3,000 2,500

Stores purchased at commencement amounted to Rs 8,000. Opening stock of stores was

Rs 5000 and closing stock is estimated at Rs 2000. Stock of coal at close is estimated at Rs

4,500 as against stock of Rs. 1,500 at the beginning. Salaries and wages of sailors etc.

amount to Rs12,000 per month. Prepare Voyage account for the period ending 31stmarch

21. What are the advantages and disadvantages of consolidation of final statement of

accounts of a holding company and its subsidiary companies.

(3x5=15)



Code: COM2HRM- Hrs90

HUMAN RESOURCE MANAGEEMNT

Objectives

(a) To help the students to understand the human resource functions in an

organization.

MODULE-I : Human resource management– introduction- nature- features-

scope- objectives- importance- functions- managerial and operative functions- personal

management Vs human resource management-qualification and qualities of human

resource manager- evolution and growth of HRM in India- (15Hrs)

MODULE-II : Human resource planning- concept- objectives and

importance- process- limitations- job analysis. Recruitment-concept- sources-methods

and techniques of man power recruitment –characteristics of good recruitment policy-

principles of recruitment- factors affecting recruitment. Selection- concept and

procedures- placement and induction. (20 Hrs)

MODULE-III : HRD- concept- objectives- needs- significance-principle of

HRD, qualities of an HRD manager. (15 Hrs)

MODULE-IV : Motivation- meaning- objective-types of motivation-

management techniques to improve motivation- employee morale and productivity-

nature and significance of morale-factors influencing morale-concepts and significance of

productivity-factors influencing productivity. Performance appraisal- meaning –purpose-

all methods of performance appraisal. (20 Hrs)

MODULE-V : Leadership styles- theories of leadership styles- managerial

grid- contingency theory- theory and Y-situational theory- path goal theory-leader

participation model-leader member exchange theory-3D model of leadership- lickert’s

four system of management- charismatic leadership theory- transformational leadership

theory- social learning approach. (20 Hrs)

REFERENCE BOOKS

1. Fundamentals of HRM, RajibLochan Dhar, Macmillain India limited

2. HRM, Seema Sanghi, Macmillain India limited

3. Text book of HRM, Memoria, Himalaya PublishingHouse

4. Personal &HRM, Subbarao, Himalaya Publishing House

5. HRM, Naik, Anebooks private limited.


6. HRM, Gupt

7. HRM, Fisher.

8. Advanced HRM, S.C.Gupta, Anebooks private limited.

9. HRM, Bratton, Palgrave Macmillian.

10. HRM, CB.Gupta.

COM2HRM- HUMAN RESOURCE MANAGEMENT

Module Hours 1 wt

5/8

2 wt

5/8

5 wt

3/6

Total weight

30/54

Module I 15 1 1 1 8

Module I 20 4 2 4 28


Module IV 20 2 4 1 15

Module V 20 0 1 0 2


Reg. No…………...…

Name :……………….


Second Semester

Faculty of Commerce

COM2HRM - HUMAN RESOURCE MANAGEMENT


Part A



1. What is HRD?

2. What is Quality circle?

3. What is JIT?

4. Explain manpower planning.

5. Explain TQM.

6. Explain recruitment.

7. What is job design?

8. Define HRM. (5x1=5)

Part B



9. Explain the nature of HRM.

10. What is HRP? Discuss its objectives.

11. What do you understand by job analysis? Discuss its main uses.

12. Define MBO. Discuss its merits and demerits.

13. Explain the different styles of leadership.

14. What are the major factors affecting the employee morale

15. Explain Herzberg’s two factor theory.

16. What is performance appraisal. Explain its process


(5x2=10)

Part C



17. Describe the techniques used for analysing the job.

18. Discuss the various sources of recruitment.

19. Explain the various methods of training.

20. Discuss the various methods of performance appraisal.

21. Personnel management is not a fire fighting function, but an integral part of total

management”. Discuss

22. Explain the methods or techniques of executive development programmes

(3x5=15)

*****************************



Code: COM2FMS-Hrs90

FINANCIALMANAGEMENTSTRATEGIES

Objectives

To acquaint students with the advanced concept of financial management and to

develop financial strategies for the organization.

MODULE-I : Working capital management- concept of working capital-

types- determinants- optimum level of current assets- liquidity VS profitability-risk return

trade off- working capital financing- estimating working capital needs.

(20 Hrs)

MODULE-II : Inventory management- nature of inventory- objectives of

inventory management-inventory control-systems and methods of inventory control-

inventory valuation.

(20 Hrs)

MODULE-III : Receivables management- need and importance- levels of

receivables- selection and evaluation of receivables- credit policy-credit evaluation- credit

terms- collection of receivables-cost benefit analysis- average age of receivables-credit

risk and default risk analysis-monitoring of receivables-factoring

(15 Hrs)

MODULE-IV : Cash management-meaning-motives for holding cash-

cash planning- managing cash flows- inflows and outflows- investing surplus cash-

determining optimum cash balance- liquidity profitability analysis.

(15 Hrs)

MODULE-V : Dividend decisions- internal financing- forms of dividend-

dividend policy and its objectives- stability of dividend- dividend theories- relevance

theory-water’s model- Gordon’s model- dividend uncertainty- irrelevance theory- MM

theory.

(20 Hrs)


REFERENCE BOOKS

1. Contemporary financial management,Rajesh kothari, Macmillain Indial imited.

2. Fundamentals of financial management, Preetisingh,Ane books private limited.

3. Financial management,Knott, PalgraveMavmillian.

4. Financial management,Dhagat,kogent.

5. Financial management,Shah.

6. Essentials of Financial Management, Sudarsana reddy, Himalaya PublishingHouse

7. Financial management,S.N. Maheswari,SultanChandCo;

8. Van Horn, James C, Financial management, PrenticeHallIndia, Limited.

9. Khan MY, Jain PK, FinancialManagement,Tata Macgraw Hill publishingCo;

10. Pandey IM, Financial Management, Vikas publishing house.

FINANCIAL MANAGEMENT STRATERGIES

Module Hours 1 wt

5/8

2 wt

5/8

5 wt

3/6

Total weight

30/54

Module I 20 1 2 1 10

Module I 20 1 1 1 8


Module IV 15 2 2 1 11

Module V 20 2 1 2 14


Reg. No…………...…

Name :……………….


Second Semester

Faculty Of Commerce

COM2FMS – FINANCIAL MANAGEMENT STRATEGIES


Part A



1. What is zero working capital?

2. What is lock box system?

3. Name two main theories of dividend.

4. What is ABC analysis?

5. What are the objectives of Perpetual inventory system?

6. What are the costs of maintaining receivables?

7. What is lethargy?

8. Mention the objects of inventory management .(5x1=5)

Part B



9. What should be the considerations in forming a credit policy?

10. What are the advantages of receivables management?

11. Explain different kinds of factoring services.

12. What shall be the repercussions if a firm has (a) Redundant working capital (b)

Inadequate working capital?

13. What is Modigliani and Miller approach of dividend policy?


14. What are the general principles of a sound working capital management policy?

15. Find EOQ . Annual usage . Rs2,00,000, cost of placing an order Rs80/ ,Annual

carrying cost 10% of inventory value.

16. Following are the details regarding two companies A Ltd and B Ltd.:-

A Ltd B Ltd.

r= 15%

Ke= 10%

E= Rs8

R= 15%

Ke=10%

E= Rs8

Calculate the value of an equity share for each of these companies applying

Walter’s formula when dividend payment ratio is (a) 50% (b) 75%.

(5x2=10)

Part C



17. Write a note on dividend policy in practice

18. What do you understand by retained earnings? Discuss the merits and demerits of

ploughing back of profits

19. “Efficient cash management will aim at maximising the cash inflows and slowing

cash outflows”.Discuss.

20. Dryson Ltd provides the following information.


Cash sales during the year

Credit sales during the year

Returns inward

Trade debtors in the beginning

Trade debtors at the end

Provision for bad and doubtful debts

1,50,000

2,70,000

20,000

55,000

45,000

5,000

Calculate Debtors turnover ratio, Average collection period.

Assume all returns are from credit sales. ABC

Ltd. sells its products on a gross profit of 20% on sales. The following information

is extracted from its annual accounts for the year ended 31st March 2012

Sales (3months credit)

Raw materials

Wages (15 days in arreaes)

Manufacturing expenses(1 month in arrear)

Administration expenses (1 month in arrear)

Sales promotion expenses(payable half yearly in advance)

40,00,000

12,00,000

9,60,000

12,00,000

4,80,000

2,80,000

The company enjoys one month’s credit from suppliers of raw materials and

maintains 2 months stock of raw materials and one and half months finished goods.

Cash balance is maintained at Rs1, 00,000 as a precautionary balance. Assuming a

10% margin ,find out the working capital requirements of ABC Ltd. Cost of sales for

computation of debtors and stock of finished goods may be taken at sales minus gross

profit as per rate of gross profit given.


22. The earnings per share of a company are Rs8 and the rate of capitalisation applicable

to the company is 10%.The company has before it an option of adopting a payout ratio of

25% or 50% or 75%.Using Walter’s formula of dividend payout, compute the market

value of the company’s share, If the productivity of retained earnings is (i)15% (ii)10%

and (iii)5%

(3x5=15)



Code: COM2SM- Hrs90

STRATEGIC MANAGEMENT

Objectives

To understand the framework across strategic analysis, strategy formulation, and

strategic implementation

MODULE-I : Basic concept of strategy and strategic management -

strategic management process-models of strategic management-approaches to strategic

decision making- vision- mission- objectives- goals- strategic levels in an organization-

SBU

(15 Hrs)

MODULE-II : Environmental analysis- concept of environment-micro and

macro environment-environmental scanning- models for environmental analysis-value

chain analysis-SWOT analysis- BCG matrix- GE’s spot light matrix-Tows Matrix.

(15 Hrs)

MODULE-III : Strategic planning and formulation-stages of strategic

planning- strategic alternatives- types of strategies-growth strategies- dependency and

reduction strategies- horizontal and vertical integration-backward and forward

integration-diversification and defensive strategies-generic strategies-grand strategies-

portfolio strategies-turn around strategies.

(25 Hrs)

MODULE-IV : Organizational level strategies- capacity expansion-

mergers- joint ventures- acquisition,- takeovers- consortia- networking- franchising-

licensing- sub contacting- concentric diversification- conglomerate diversification-

7 S framework- competitive analysis and strategies.

(20 Hrs)

MODULE-V : Strategy implementation- evaluation and control- various

approaches to implementation of strategy-strategic choice- strategy and structure-

strategic control process- operational control-performance gap analysis-models and tools

of control- future of strategic management.

(15 Hrs)


REFERENCE BOOKS

1. Text book of strategic management, U.C.Mathur, , MacmillainI ndialimited.

2. Strategic Management:An Integrated Approach, Hill.

3. Strategic Management, CN.Sontakki, KalyaniPublications

4. Strategic Management:Theory and Practice, Parnell.

5. Fundamentals of Strategic Management, Parthasarthy.

6. Strategic Management,White, Palgrave Macmillian,

7. Strategic Management, Francis Cherunilam, Himalaya Publishing House.

8. Jauch Lawrance R, Business Policy and strategic Management, MacGraw Hill Co;

9. Sharmma RA,Strategic Management in Indian companies, Deep&Deepco;

10. FR.David, Strategic Management Concept and Cases, PrentiveHall India.

11.Philip Sadler, Strategic Management, Kogan PageIndia.

COM2SM -STRATEGIC MANAGEMENT

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 15 1 1 2 13

Module I 15 1 1 1 8



Module V 15 1 2 1 10


Reg. No…………...

Name ……………


Second Semester

Faculty Of Commerce

COM2SM – STRATEGIC MANAGEMENT


Part A

Answer any five out of eight questions

Each question carries a weight of 1

1. What is muddling through approach?

2. What is strategic management?

3. What is meant by environment complexity?

4. What is meant by value creation?

5. What is product life cycle?

6. What is meant by internal analysis?

7. What is balanced score card?

8. What is portfolio approach?

( 5 x 1 = 5 )

Part B

Answer any five out of eight questions


9. Explain the features of expansion strategy.

10. Explain McKinsey 7S frame work.

11. Distinguish between competitive advantage & core competence.

12. Write down different barriers in strategic evaluation.

13. What are the different methods of identifying critical success factors?

14. Explain the features of stable growth strategy.


15. Explain different problems involved in resource allocation.

16. Distinguish between strategy & tactics.

( 5 x 2 = 10 )

Part C

Answer any three out of six questions


17. Explain the significance of objectives.

18. Explain the different components of general environment.

19. Explain the merits & demerits of vertical integration.

20. Explain different strategists involved in strategic management.

21. Explain strategic management process.

22. Explain the various limitations of strategic management.

( 3 x 5 = 15 )



Code: COM2OR- Hrs90

OPERATIONS RESEARCH

Objectives

To enable the students to understand various techniques used in operation

management decisions.

MODULE-I : Operations research-meaning-origin and development-

nature-OR in India-OR as a tool in decision making-OR and management-features and

methodology of OR-Phases of OR study-models in OR-methods of deriving the solution-

limitations of OR. (5 Hrs)

MODULE-II : Linear Programming- meaning- concepts- notations- uses

and applications- formulation- graphical solution-simplex method- introduction of slack,

surplus and artificial variable- duality. (30 Hrs)

MODULE-III : Transportation problems- different initial allocation

methods-move towards optimality- MODI method of solving transportation problems.

Assignment problems-solutions-variations in assignment problems.

(20 Hrs)

MODULE-IV : Decision theory- Quantitative approach to management

decision making- decision under conditions of uncertainty- Maximin- Maximax-

Hurwics, Laplace and Minimax regret criteria- Decision making under risk-EMV- EOL-

EVPI criteria-decision tree analysis- Game theory- Queing theory.

(20 Hrs)

MODULE-V : Network analysis- CPM and PERT- Network concepts-

construction of network diagram- numbering the events (Fulkerson’s Rule),

requirements-Network calculations- CPM- Concept of float-PERT- probability

considerations in PERT-calculation of float/slack under PERT-PERT calculations-points

of similarities and dissimilarities in PERT and CPM-limitation of PERT and CPM.

(15 Hrs)

REFERENCE BOOKS 1. Operation research, theory and applications,J.K.Sharma, MacmillainIndialimited.

2. Operations Research: Principles and Practice, Ravindran.


3. Research methodology and OR,H.R.Ramanath, HimalayaPublishing House

4. Operation Research,VK.Kapoor, Sultan Chand Co;

5. OR, Sarmma &Ananad, Himalaya Publishing House

6. Operation Research,Kanthi Swarup,Sultan ChandCo;

7. Operation Research, SD. Sharmma, Kedarnath Co;

8. Operation Research-problem and solutions, J.K.Sharma, Macmillain

India limited.

9. Operations Research,K.K. Chawla, Gupta & Sharma;Kalyani Publishers

COM2OR - OPERATIONS RESEARCH

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 5 1 1 1 8

Module I 30 2 1 1 9


Module IV 20 1 3 1 12

Module V 15 2 1 1 9


Reg. No…………...…

Name :……………….

M.COM DEGREE (CSS) EXAMINATION

Second Semester

Faculty of Commerce

COM2OR - OPERATIONS RESEARCH


Part A



1. What do you mean by degeneracy in a transportation problem?

2. What do you mean by critical path?

3. What is Operations Research?

4. What is an artificial variable?

5. What is a Decision Tree?

6. What is Sensitivity Analysis?

7. What is an Assignment Problem?

8. What is Network Analysis?

(5x1=5)

Part B


Each question carries 2 weights.

9. Describe the features and methodology in Operations Research?

10. Explain Maximin Minimax principle in decision theory?

11. Explain Vogel’s approximation method (VAM)?

12. Solve the following LLP by graphical method:

Maximize Z = 80x1 + 120 x2.

Subject to the constaints x1+ x2<9

x1>2


x2>3

20x1+ 50x2 < 360

x1, x2>0

13. The cost of a machine is Rs 61000 and its scrap value is Rs 1000, the maintenance

cost in rupees for the past 8 yrs is given below:

Year: 1 2 3 4 5 6 7 8

Maintenance cost: 1000 2500 4000 6000 9000 12000 16000 20,000

When should the machine be replaced?

14. Draw the network diagram for the project whose A,C,D can start simultaneously;

E>B,C; F,G>D; H,I>E,F; J>I,G; K>H; B>A

15. Determine an initial basic feasible solution to the following transportation problem

using North- West Corner Rule:

D1 D2 D3 D4 SUPPLY

O1 6 4 1 5 14

O2 8 9 2 7 16

O3 4 3 6 2 5

REQUIRED 6 10 15 4 35

16. Using Laplace Criterion and Harwicz Alpha Criterion, Evaluate the following

alternative actions:

PAY OFF TABLE:

ACTS

A1 A2 A3

EVENTS E1 20 12 25

E2 25 15 30

E3 30 20 22

Take alpha α = 0.6 for alpha criterion. (5x 2 = 10)


Part C



17. Solve the following LLP using simplex method?

Minimise Z= 4x1+x2

Subject to constraints: 3x1 + 4x2 > 20

x 1+ 5x2 > 15

x1, x2 > 0

18. The owner of a small machines shop has four mechanics available to assign jobs for

the day. Five jobs are offered with expected profit for each mechanic on each job

which are as follows:

MECHANICS

JOBS

A B C D E

1 62 78 50 111 82

2 71 84 61 73 59

3 87 92 111 71 81

4 48 64 87 77 89

Find by using the assignment method, the assignment of mechanics to the job that will

result in a maximum profit. Which job should be declined?

19. Compare Decision -making under conditions of uncertainty with that under risk?

20. Solve the following LLP using simplex method?

Minimise Z= 4x1+x2

Subject to constraints: 3x1 + 4x2 > 20

x 1+ 5x2 > 15

x1, x2 > 0

21. Consider the activity sequences in the following table for a projects.

Activity Preceding Activity Time (In Days)

A NIL 2


B NIL 3

C NIL 2

D B 4

E A,B 3

F B 2

G F,C 5

H G 4

I F 3

J I,D 2

K J 1

L E 6

1) Construct a Network Diagram and identify the Critical path.

2) Show the Total Float, Free Float and Independent Float for the different activities?

22. Discuss the importance of Operations Research in Decision making process?

23. Find the initial solution for the Transportation problem by Vogel’s Method.

To

W1 W2 W3 supply

F1

F2

F3

F4

Demand 7 9 18

(3 x 5=15)

2 7 4

3 3 1

5 4 7

1 6 2

5

8

7

14


SEMESTER III Credit-4

Code: COM3MA – Hrs: 90

MANAGEMENT ACCOUNTING

Objectives

To understand accounting methods and techniques used for decision making.

MODULE-I : Nature, meaning, functions, scope, objectives, tools and

techniques of management accounting-meaning, objects, functions advantages and

limitations of financial accounting and cost accounting-Management accounting VS

financial accounting-Management accounting VS cost accounting.

(10 Hrs)

MODULE-II : Financial statement analysis-Financial statements-

types of financial analysis- methods of financial analysis-comparative statements-trend

analysis- common size statement-advantages and limitations of financial statement

analysis. (10 Hrs)

MODULE-III : Ratio analysis-meaning-significance-advantages and

limitations of ratio analysis-classification of ratios-income statement ratios-balance sheet

ratios-inter statement ratios-liquidity ratios-profitability ratios- ROI-turnover ratios-

solvency ratios-leverage ratios-miscellaneous ratios-preparation of Trading and P&L

account and balance sheet on the basis of ratios-statement showing proprietary fund-

Advanced problems. (25 Hrs)

MODULE-IV : Statement of changes in financial position-Fund flow

analysis-cash flow analysis-advanced problems-estimation of working capital-

management reporting-report writing-general principles of a good reporting system.

(35Hrs)

MODULE-IV : Inflation accounting- Meaning-CPP method-

Replacement cost accounting technique-CCA method-COSA-gearing adjustment

MWCA-advantages and disadvantages of price level accounting.

(10 Hrs)


REFERENCE BOOKS

1. Management Accounting, MadhuVij, Macmillain Indialimited

2. Management Accounting, SN.Maheswari, Sultan ChandCo;

3. Management Accounting, Gordon,Himalaya Publishing House

4. Management Accounting,Wilson, Himalaya PublishingHouse

5. Managerial Accounting, Balakrishnan,Wiley publications.

6. Management Accounting, Dr.SP.Gupta, SahityaBhavan, Agra.

7. Management Accounting, Manmohan& Goyal.

8. Management Accounting, RSN Pillai.

9. Management accounting-concepts and applications, AbhishekGodha, Macmillain

India limited.

10. Management accounting, Mamtasha, Ane books private limited.

11.Management Accounting, Sharma& Gupta; Kalyani Publishers

COM3MA -MANAGEMENT ACCOUNTING

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total

weight

30/54

Module I 10 2 2 1 11

Module I 10 2 1 1 9


Module IV 35 1 2 1 10

Module V 10 1 1 1 8


Reg. No…………...…

Name :……………….


Third Semester

Faculty of Commerce

COM3MA- MANAGEMENT ACCOUNTING


Part A



1. What do you mean by external analysis?

2. Write down the objectives of financial statement analysis.

3. Distinguish between financial accounting & management accounting.

4. Write a note on common-size statements.

5. Calculate current ratio-

Current assets of a concern is 250000 & Current liabilities is 100000

6. Calculate debt service ratio-

Net profit before tax is 160000, tax rate is 50% & Interest Charges is 10000

7. Calculate absolute liquid ratio-

Inventories 20000, cash 45000, marketable securities 150000, bank 30000, Bank

OD 70000, creditors 60000, Bills payable 120000 & Reserves 10000.

8. Calculate inventory turnover ratio when gross profit is 20% & Conversion period-

Credit sales 150000, cash sales 250000,returns inward 25000,opening stock

25000 closing stock 35000 (5x1=5)

Part B



9. Calculate current assets & current liabilities-

Current ratio 2.5, working capital 90000.


10. Calculate

a. Average stock b. purchases c. creditors turnover ratio d. average

payment period e. Average collection period f. working capital

turnover ratio.

Stock turnover ratio - 6 times, gross profit ratio 20% on sales, sales for 2011-

300000, Closing stock is Rs. 10000 more than the opening stock, opening

creditors 20000, closing creditors 30000, debtors at the end 60000, net working

capital 50000.

11. What are important long term solvency ratios? How we will calculate it?

12. Write the limitations of financial analysis.

13. Explain comparative statements.

14. Explain the procedure of financial statements analysis.

15. The following are the balance sheets of Sunidhra Ltd for the years ending 31st

Dec,2010&2011

Liabilities Amount Assets Amount

2010 `2011 2010 2011

Equity Capital 200000 330000 Fixed Assets 240000 350000

Preference Capital 100000 150000 Stock 40000 50000

Reserves 20000 30000 Debtors 100000 125000

P&L A/C 15000 20000 Bills Receivables 20000 60000

Bank OD 50000 50000 Prepaid Expenses 10000 12000

Creditors 40000 50000 Cash 40000 53000

Provision for tax 20000 25000 Bank 10000 30000

Proposed Dividend 15000 25000

460000 680000 460000 680000

Prepare Comparative Balance Sheet & Study its financial position.


16. Prepare Common size Balance Sheet

Liabilities Amount Assets Amount

X Ltd Y Ltd X Ltd Y Ltd

Equity Capital 250000 170000 Fixed Assets 350000 275000

Preference Capital 120000 80000 Stock 270000 300000

Reserves 50000 70000 Debtors 72000 12000

Loan 350000 279000 Bills Receivables 47500 25000

Bills payable 25000 14000 Prepaid Expenses 35400 -------

Creditors 18000 8000 Cash 48690 21000

Outstanding

expenses

8590 4500

Proposed Dividend 2000 7500

823590 633000 823590 633000

(5x2=10)

Part C



17. From the following calculate trend ratios:

Amount(lakhs)

2008 2009 2010 2011

Sales 100 90 120 150

Less Cost of goods sold 60 60 70 80

Gross Profit 40 30 50 70

Less operating

expenses

10 10 15 20

Net operating profit 30 20 35 50


Less taxes 15 10 17.5 25

Profit after tax 15 10 17.5 25

18. From the following Balance Sheets of the company for the year ending 31st

December 2010 & 2011, prepare Schedule of changes in working capital and a

statement showing sources and application of funds.

19. Given: Current Ratio2.5 Liquidity Ratio 1.5

Working capital Rs 60000

Calculate

a. Current liabilities

b. Current assets

c. Liquid assets

d. Stock

20. Explain different devices of financial analysis.

21. What do you mean by inflation accounting? Enumerate its advantages and

disadvantages.

22. Explain the requirements of a good report. (3x5=15)

Liabilities

31st December

Assets

31st December

2010

(Rs)

2011

(Rs)

2010

(Rs)

2011

(Rs)

Share capital 300000 400000 Plant and machinery 50000 60000

Creditors 100000 70000 Furniture 10000 15000

P&L Account 15000 30000 Stock 85000 105000

Debtors 160000 150000

Cash 110000 170000

415000 500000 415000 500000



Code: COM3DLP - Hrs90

DIRECTTAXES- LAWAND PRACTICE

Objectives

To make the students familiar with the direct tax law of the country and to give

advanced level of knowledge on direct tax laws and computation and assessment.

MODULE-I : Objective of taxation-direct and indirect taxes-direct tax law

in India- changing section-basic concepts-income-gross total income-total income-

person- assessee- deemed assessee- assessee in default-role of tax-average rate of tax-

maximum marginal rate-residential status- incidence of tax-income except from tax.

(10 Hrs)

MODULE-II : Heads of income-income from salary-income from house

property- profit and gains of business or profession-capital gain-income from other

sources- (50 Hrs)

MODULE-III : Clubbing of income-set off-carry forward and setoff

(5 Hrs)

MODULE-IV : Deduction from gross total income (10 Hrs)

MODULE-V : Assessment of individuals, HUF-computation of tax

including agricultural income. (15 Hrs)

REFERENCE BOOKS

1. Income tax law and practice ,Dr.H.C.Mehrotra &Goyal, Sahityabhavan,Agra.

2. Direct tax law and practice,V.K.Singhaniya,Taxman publications.

3. Income tax law and practice,BS.Raman,United publishers,

4. Direct taxes, Bhagavathi Prasad, Viswaprakasan.

6. Income tax law and practice, Geethakrishnapai R.


COM3DLP - DIRECT TAX- LAW AND PRACTICE

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 10 2 1 1 9

Module II 50 2 2 4 26



Module V 15 2 3 0 8


Reg. No…………...…

Name :……………….


Third Semester

Faculty of Commerce

COM3DLP – DIRECT TAXES LAW & PRACTICE


Part A



1. What is Gross Total Income?

2. What is Assessment Year?

3. What is unrealised rent?

4. What is cost of acquisition?

5. Define assessee.

6. Define perquisites.

7. Explain bond washing transactions

8. Define person.

(5x1=5)

Part B



9. How will you compute the annual value of let out property?

10. How will you decide the residential status of an individual for tax purpose?

11. Briefly explain set-off losses.

12. Explain the provisions regarding clubbing of income of minor child.

13. After serving for 32 years and 8 months in Solar Ltd, Mr. Joy who is covered under

the payment of Gratuity Act retires from service on 30th December 2012. The

employer pays him a gratuity of Rs. 10,00,000. His monthly basic salary at the time

of retirement was Rs. 32,500, DA Rs. 12,000 and HRA Rs. 5,900. Compute the

exempted amount of gratuity?


14. Mr. Kiran is the owner of house at Delhi, particulars in respect of which for the year

ended 31st March 2013 are as below:

(a) Actual rent received Rs. 9,000

(b) Municipal Value Rs. 8,400

(c) Total Municipal Tax Rs. 1,260

(d) Municipal tax paid by Mr. Kiran Rs. 840

(e) Municipal tax paid by tenant Rs. 420

(f) Interest on loan taken for renewing the house Rs. 300

(g) Unrealised rent allowed in the A.Y 2009-10 recovered during the year Rs.4,000

Compute Mr. Kiran’s Income from House Property for the A.Y 2013 – 14.

15. Following are the particulars of taxable income of Shri Manu for the previous year

ended 31st March 2013. Calculate his total income if he is a Not Ordinarily

Resident.

(a) Royalty received from Govt of India Rs. 25,000

(b) Income from business earned in Sri Lanka Rs. 10,000 of which Rs. 5,850 were

received in Kanpur. Business is controlled from India

(c) Interest on U.K. Development bonds Rs 19,000

(d) Dividend from an Indian Company Rs. 50,000

(e) Share of profit from a firm in India Rs. 50,000

16. Mr. Jaisal an Indian citizen, left for USA for the first time, on 15.2.2013, for

business purposes. He returned to India on 1.4.2013 and again went for a European

tour on 30.4.2013. He returned to India on 5.3.2014 and remains in the country

thereafter. From the business in Europe he earned a net income of Rs. 50 lakhs.

Determine his residential status for the previous year 2013-14.

(5x2=10)

Part C



17. The following information relate to the income of Mr. Nikhil during the year 2013-

14.

(a) Agriculture income from Nicobar Islands Nil


(b) Income from sub-letting (10000-1000) 9,000

(c) Dividend from Indian Company engaged in agricultural activities

40,000

(d) Dividend from an Indian Company engaged in non-agricultural activities 60,000

(e) Dividend from a foreign company

2,00,000

(f) Income from consultancy services

1,00,000

(g) Income from a stone quarry in Maharashtra

1,50,000

(expenses in connection with stone extraction Rs. 1,10,000

(h) Agriculture income from USA

1,00,000. Compute the total income.

18. Briefly explain the provisions for deductions from Gross Total Income under

Chapter VI A of the Income Tax Act.

19. Dr. Rajan is a medical practitioner. He gives you the following summary of cash

book for the previous year.

To balance 10000 By rent of clinic 18000

Consulatation fee 60000 Purchase of medicine 3800

Visiting fees 45000 Staff salaries 24000

Gifts and presents 8000 Surgical equipments 40000

Sale of medicine 42000 Motor car expenses 8000

Dividends from UTI 6000 Purchase of car 140000

Life insurance maturity 100000 Household expenses 7000

Dividend on share 6000 Closing balance 2000

2,77,000 2,77,000

Other information

1. 50% of the motor car expenses are incurred in connection with profession. Car was

purchased in December 2011.

2. Household expenses include Rs. 6800 insurance premium


3. Gift and presents include Rs. 3000 from relatives

4. Closing stock for medicine Rs. 12000 and opening stock on 1-4-2012 was Rs. 4000

5. Depreciation of car as per Rules 20% and surgical equipment 25%

Compute his taxable income from profession.

20. Explain the provisions of Income Tax Act regarding exempted capital gains.

21. Mr. Bejoy is a manager of a company in a city where population is above 10 lakhs.

He draws Rs. 30,000 per month as salary plus dearness allowance at the rate of 20%

of his salary. He is also getting the following monthly benefits

(a) City compensatory allowance Rs. 4000

(b) Medical allowance Rs. 1000

(c) Bonus Rs. 2000

(d) Commission Rs. 4000

He is provided with an unfurnished house owned by the employer. The fair rental

value of the house is Rs. 24,000 per annum. However the company deducts Rs.

1000 per month from his salary in repect of the accommodation. He has been

provided the services of a sweeper, a cook and a gardener whose wages are Rs.

1500 per month, Rs. 1800 per month and Rs. 1250 per month respectively. He also

gets free electricity for which the employer has paid Rs. 6000 during the year, to the

electricity supply company. He owns a large car (more than 1.6 litre c.c) which he

uses for official and private purposes. However the running expenses of the car are

reimbursed to him which amounted to Rs. 60000 during the year. Compute taxable

salary for the year 2013-14.

22. What are the income exempt from tax under the Income tax Act?

(5x3=15)

*****************************



Code: COM3IB-Hrs90

INTERNATIONAL BUSINESS

Objectives

To understand different aspects of international business.

MODULE-I : International business-meaning, nature, importance of

international business-difference between domestic business and international business-

international business environment-economic-political and legal-nature and scope of

international marketing-challenges of international business. (15 Hrs)

MODULE-II : Globalization and international business-global change and international business-motives of firm internationalization- diverse of globalization-global enterprise-transnational enterprise- transnational confederation-concept of multinational organization- the changing pattern of multinationals-criticism of MNCs’- MNCs’ in India. (20 Hrs)

MODULE-III : International economic institutions-IMF-WB-ADB-

UNCTAD-WTO- MFA-International trade and payments (15 Hrs)

MODULE-IV : International investment- meaning- significance-types-

growth- dispersion of foreign investment-FDI and FPI-mode of FDI entry-FDI in India-

Hurdles for FDI in India-mergers and acquisitions-foreign investment promotion board-

foreign investment implementation authority. (25 Hrs)

MODULE-V : Global regulatory environment-international monetary

system- exchange rate system-SDR, Currency and convertibility -distinct features of

India’s approach to convertibility-finance of global business-cash in advance-letter of

credit-documentary collection- open account terms. (15 Hrs)


REFERENCE BOOKS

1. International business, Sumathivarma, Ane books private limited.

2. International business management, SC.Gupta,Ane books private limited.

3. International business, Subbarao,Himalaya Publishing House

4. Elements of International Business, Chary,Wiley publications.

5. International Business, Fransis Cherunilam, Himalaya Publishing House

6. International Business, Francis Cherinilam, Himalaya Publishing Co;

7. International Business, Srivastava.

COM3IB -INTERNATIONAL BUSINESS

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 15 2 2 1 11

Module I 20 3 2 1 12


Module IV 25 3 1 2 15

Module V 15 0 2 1 9


Reg. No…………...…

Name :……………….


Third Semester

Faculty Of Commerce

COM3IB -INTERNATIONAL BUSINESS


Part A



1. Define International Marketing?

2. Define global enterprise.

3. What is FIPB?

4. What is open account?

5. Discuss SDR.

6. Distinguish between domestic and international business.

7. Describe the various types of FDI.

8. State the advantages of international acquisition?

(5x3=15)

Part B



9. State the challenges of International Business.

10. Explain Trade barriers

11. Discuss the functions and role of WTO

12. What are the various issues in Globalisation?

13. Write a detailed note on Exchange Rate Quotations.

14. Write a detailed note on purchasing power parity


15. What is Forex Market? Explain the structure of International Foreign Exchange

Market.

16. What do you mean by foreign collaborations .Explain the Foreign collaboration trends

in India since Liberalization. (6x5=30)

Part C


Each question carries 5 Weights

17. What is a Letter of credit? Explain its types.

18. Describe in detail International Financial Investment Strategies and regulations for

Indian Companies.

19. What is the procedure of Exporting goods to foreign country?

20. Describe the features, objectives and powers of Asian Development Bank.

21. What are the various features of EPCG?

22. Explain the trends in FII since liberalisation.

(3x5=15)



Code: COM3CG- Hrs90

CORPORATE GOVERNANCE

Objectives

To understand the importance of corporate governance

MODULE-I Corporate governance- meaning- importance- principles- objectives-

constituents- benefits of corporate governance- history and growth of corporate

governance in India-stakeholders and corporate governance.

(15 Hrs)

MODULE-II : Corporate governance and mandatory and non mandatory

requirements-board of directors-independent directors-audit committee-subsidiary

companies- disclosures-CEO/CFO certification- corporate governance report-

(20 Hrs)

MODULE-III : Corporate excellence- role of chairman in corporate

governance- organizational culture- managing cultural diversity in organization.

(15 Hrs)

MODULE-IV : Business ethics- ethics and values- the new management

philosophy- ethics in business functional areas-integrity-sales-HRM-management of

quality-organizational culture

(25 Hrs)

MODULE-V : Building corporate image-meaning and importance-steps in

building corporate image-knowledge workers and knowledge management-Knowledge

economy-business ethics-protection of employees-QWL- work life balance.

(15 Hrs)

REFERENCE BOOKS

1. Corporate governance and business ethics, U.C.Mathur, Macmillain India limited.

2. Corporate governance, Machiraju, Himalaya Publishing House.

3. Corporate Governance, Monks.

4. Corporate Governance: Principles, Mechanisms& Practice, Parthasarathy.

5. Corporate governance and Business Ethics and CSR, J.P.Sarmma, Ane books

private limited.


COM3CG -CORPORATE GOVERNANCE

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total

weight

30/54

Module I 15 2 3 2 18

Module I 20 2 2 1 11


Module IV 25 1 0 2 11

Module V 15 2 1 0 4


Reg. No…………...…

Name :……………….


Third Semester

Faculty of Commerce

COM3CG - CORPORATE GOVERNANCE


Part A



1. Define corporate governance

2. What is meant by ALP?

3. Define business ethics

4. What do you understand by bench marking?

5. Define corporate excellence

6. What is meant by environmental audit?

7. Who is a whistle blower?

8. What is corporate image? (5x1=5)

Part B


Each question carries 2 weight.

9. What are the benefits of corporate image?

10. Explain the process of knowledge management

11. Explain the role of Audit committee in clause 49.

12. State the important principles of corporate governance.

13. Explain the process of TQM.

14. Explain the arguments in favour of CSR.

15. Explain the factors influencing corporate governance.


16. What are the benefits of cultural diversity?

(5x2=10)

Part C


Each question carries 5 weight.

17. Explain the different functional areas of ethics in business.

18. Discuss the mandatory requirements of the clause 49 of Listing agreement.

19. Explain the need and importance of corporate governance in India.

20. What are the major techniques used by companies to achieve excellence.

21. ‘Corporate governance’ is the means to corporate excellence”. explain.

22. Explain different types of organizational cultures and their impact on ethics.

(3x5=15)



Code: COM3BE- Hrs90

BUSINESS ENVIRONMENT

Objectives

To understand the impact of environment in business

MODULE-I : Nature and scope of business environment-meaning,

concepts, objectives of business-micro and macro environment-uses of environmental

study-relationship between business and its environment.

(15 Hrs)

MODULE-II : Economic environment-economic system-merits and

demerits- features of economic system.

(10 Hrs)

MODULE-III : Political and legal environment-classification of political

system- political risk-causes-types- relationship between business and government-

responsibilities of business towards government- responsibilities of government towards

business-kinds of legal system.

(20 Hrs)

MODULE-IV : Social and cultural environment-natural environment-

elementsof culture-global and natural culture- social responsibilities of business- CSR-

nature-models-strategies-arguments for and against social responsibility, Natural

environment-Environment management- objectives-impact on business.

(30 Hrs)

MODULE-V : Environmental management- sustainable development-

Environmental impact assessment and its relevance- Environmental ethics- EIA inputs to

project life cycle- environmental accounting- assessing the components of

environmental costs.

(15 Hrs)

REFERENCE BOOKS

1. Business Environment, Elsevier,Anebooksprivatelimited.

2. Business environment,Fransis Cherunilam, HimalayaPublishingHouse

3. Environmental management, Behera, HimalayaPublishingHouse

4. Environmental management, Jadhav, HimalayaPublishingHouse


5. Essentials of businessenvironment, Aswathappa, HimalayaPublishingHouse.

6. Bussiness Environment, RosyJoshi & SangamKapoor;Kalyani Publishers

COM3BE- BUSINESS ENVIRONMENT

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 15 3 1 0 5

Module I 10 1 1 1 8



Module V 15 2 2 3 21


Reg. No…………...…

Name :……………….


Third Semester

Faculty Of Commerce

COM3BE – BUSINESS ENVIRONMENT

Time: Three Hours Maximum Weight:30

Part A



1. What is environmental cost?

2. What are the limitations of environmental analysis?

3. Define capitalism? Explain its merits and demerits?

4. What are the uses of business environmental study?

5. Define EMA. its objective and scheme of environmental auditing?

6. What is the purpose of EIA and explain the challenges before EIA?

7. What is ecological environment?

8. What is cultural environment?

(5 x 1=5)

Part B



9. Define socialism its merits and demerits.

10. Describe the responsibilities of government towards business.

11. Explain environmental ethics.

12. What are the recent trends in EIA?


13. What are the steps involved in the audit process.?

14. What is the impact of natural environment on the business of a country like India?

15. Describe the macro – environment of a business.

16. Discuss the causes of political risk.

(5 x 2=10)

Part C



17. Discuss CSR Models?

18. Define globalization. Why do companies go international?

19. What is project life cycle? Discuss its various stages?

20. What is mixed Economy? Is Indian economy a mixed economy?

21. Describe the uses and types of environmental accounting?

22. Briefly explain environmental management?

(3x 5=15)

**********************************


SEMESTER IV Credit-3

Code: COM4ACA - Hrs90

ADVANCED COSTACCOUNTING

Objectives

(a) To learn about the higher application of cost accounting techniques and

methods.

(b) To know the application of cost control techniques.

MODULE-I : Process costing-Normal loss-Abnormal loss -Abnormal

gain-Inter- process profit-Equivalent production-Valuation of work in progress- Joint

product-Bye product-Advanced problems.

(20 Hrs)

MODULE-II : Marginal costing-Breakeven analysis-cost volume

profit analysis- application of marginal costing in business decisions-application of

differential costing in business decisions- Advantages and limitations-Advanced

problems of application.

(25 Hrs)

MODULE-III : Budgetary control- Budget and budgetary control-

preliminary steps for the adoption of a system of budgetary control-types of budget-

functional budget-cash budget-fixed and flexible budgeting-zero base budgeting-

performance budget-responsibility accounting-advantages and limitations of budgetary

control.

(15 Hrs)

MODULE-IV : Standard costing -standard cost-standard costing

Vs budgetary control-variance analysis -material, labour, overhead, sales variances-

advantages and limitations of standard costing.

(20 Hrs)

MODULE-V : Cost accounting system-cost ledger accounting-

integral accounting- reconciliation of cost and financial accounting.

(10 Hrs)


REFERENCE BOOKS

1. Advanced cost accounting, M.L.Agarwal,Sahityabhavan,Agra.

2. Advanced cost accounting, N.Maheswari& Mittal.

3. Cost and management accounting, MN.Arora, Himalaya Publishing House.

4. Advanced cost accounting, Gowda, Himalaya Publishing House.

5. Advanced cost accounting, Nigam& Sharmma.

6. Advanced cost accounting, NK.Prasad.

7. Cost and Management accounting, SN.Maheswari.

8. Advanced cost accounting, P.Iyengar.

9. Advanced cost accounting, Saxena & Vasisht.

10. Advanced Cost Accounting, .P.J ain & K. L. Narang; Kalyani Publishers

COM4ACA- ADVANCED COST ACCOUNTING

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total

weight

30/54

Module I 20 1 2 1 10

Module II 25 2 3 2 18


Module IV 20 3 1 1 10

Module V 10 1 1 1 8


Reg. No…………...…

Name:……………….


Fourth Semester

Faculty of Commerce

COM4ACA - ADVANCED COST ACCOUNTING


Part A



1. Name the four important aspects of process costing.

2. What is normal loss? How is it treated in cost accounts?

3. Explain the non-cost methods of by-products.

4. What is breakeven point?

5. What is key factor?

6. What is third entry system?

7. What are the limitations of historical costing?

8. Explain the inter relationship between standard costing and budgetary control.

(5x1=5)

Part B



9. A manufacturing concern which has adopted standard costing and furnishes the

following information.

Standard Material for 70 kg , Finished product 100 kg., Price material Re 1 per kg.

Actual Output 210000 kgs. , Material used 280000kgs, Cost of material Rs 252000

Calculate

a. Material usage variance, b. Material price variance and , c. Material cost variance.


10. A product passes from process 1and 2. Material issued to process1 amounted to Rs

40000, labour Rs 30000 and manufacturing overheads were Rs. 27000. Normal loss was

3% of input as estimated. But 500 more units of outputs of process1 were lost due to the

carelessness of workers. Only 4350 units of output were transferred to process2. There were

no opening stocks. Input rawmaterials issued to process1 were 5000 units. You are required

to show process1 and 2 accounts.

11. From the following prepare

a. Profit and loss account

b. A statement showing the cost of manufacture, calculating factory expenses at 25% on

prime cost and office overheads at 75% on factory expenses.

c. A statement reconciling the profits shown by the cost accounts with that shown by P&L

account. The selling price was fixed at cost plus 25%.

Stock on 1st April,2012

Finished articles Rs 8000, Raw materials Rs 4000, Stock on 31st march ,2013

Raw materials Rs.6000, Finished articles Rs 2000 , Purchase of raw materials Rs 24000

Wages Rs 10000, Sales Rs 65000, Work expenses Rs 7750,Office expenses Rs 6100

12. How you will deal with under valuation and over valuation of stocks in cost accounts

while preparing reconciliation statement?

13. Explain different types of budgets.

14. "Marginal costing is helpful for profit planning " Explain.

15. Explain the inter relationship between curren4 standard and basic standard.

16.Define variance analysis. What are the ways of disposing cost variances.

(5x2=10)


Part C



17. What do you mean by cost ledger accounts? Explain briefly the various cost ledger

accounts. Describe their advantages.

18. What is Marginal costing? What are its merits and demerits?

19. Explain the different types of functional budgets.

20. From the following particulars, draw a break even chart and find out the breakeven

point.

Variable cost per unit Rs 10, Selling price per unit Rs 15, Fixed expenses Rs 40000

What will be the selling price per unit if breakeven point is brought down to 5000 units.

21. From the following data of Kiran Processing Industry Ltd, calculate

a. Equivalent production

b. Cost per unit of equivalent production and

c. Cost of units completed

Number of units introduced Rs 4000, Number of units completed 3500, Number of units in

process at the end of the period 400

Stage of completion

Materials 80%,Labour 50%, Overheads 50%

Normal process loss at the end of the process is 100 units.

Value of scrap Re 1 per Unit., Value of raw materials Rs 7740, Wages Rs 11100,

Overheads Ts 7400.

22. Based on the following information prepare a cash budget for ABC Ltd.


1st Quarter(Rs) 2nd Quarter(Rs) 3rd Quarter(Rs) 4th Quarter(Rs)

Opening cash

balance

10000

Collection from

customers

125000 150000 160000 221000

Payments

Purchase of

materials

200000 35000 350000 54200

Other expenses 25000 20000 200000 170000

Salary and wages 90000 95000 95000 109200

Income tax 5000

Purchase of

machinery

20000

The company desires to maintain a cash balance of Rs 15000 at the end of each quarter.

Cash can be borrowed or repaid in multiples of Rs 500 at an interest of 10% per annum.

Management does not want to borrow cash more than what is necessary and wants to repay

as early as possible. In any event, loans cannot be extended beyond four quarters. Interest is

computed and paid when the principal is repaid. Assume that borrowings take place at the

beginning and repayments are made at the end of the quarters.

(3x5=15)


SEMESTER 1V Credit-3

Code: COM4DAP- Hrs90

DIRECTTAXES-ASSESSMENT&PROCEDURES

Objectives

To make the students familiar with the assessment and procedures of direct taxes

in the country.

MODULE-I : Assessment and computation of tax-firms-AOP/BOI-

Companies-MAT (40 Hrs)

MODULE-II : Assessment procedures- return- types of return-due dates for

filing returns-defective return-Interest for default-PAN-types of assessment- TRP-

rectification of mistakes.

(10 Hrs)

MODULE-III : Income tax authorities and powers- deduction and collection

of tax at source- advance payment of tax-refund of tax-survey search and seizure-appeals

and revision- penalties and offences- double taxation.

(10 Hrs)

MODULE-IV : Wealth tax- basic concept-clubbing of assets-computation

of wealth tax-valuation of assets-wealth tax returns-assessment-offenses and

prosecutions.

(20 Hrs)

MODULE-V : Tax planning-Tax avoidance-tax evasion-tax management-

need of tax planning-tax planning based on residential status-tax planning for salaried

assessee- tax planning for income from house property-tax planning for business and

profession-Tax planning for capital gain-tax planning for income from other sources-tax

planning for individuals- firms-companies-limitations of tax planning.

(10 Hrs)


REFERENCE BOOKS

1. Income tax law and practice,

Dr.H.C.Mehrotra&Goyal,Sahityabhavan, Agra.

2. Direct tax law and practice,V.K.Singhaniya,Taxman publications.

3. Income tax law and practice,BS.Raman,Unitedpublishers,

4. Direct taxes, Bhagavathi Prasad, Viswaprakasan.

5. Direct Taxes-BB. Lal

6. Direct Taxlaw and practice,AP.Philip,SobaPublications.

7. Income tax law and practice, GeethkrishnapaiR.

8. Income tax law and practice,B.Bhattacharya.

COM4DAP DIRECT TAXES – ASSESSMENT & PROCEDURE

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total

weight

30/54

Module I 40 1 3 2 17

Module II 10 3 2 1 12



Module V 10 2 0 1 7


Reg. No…………...…

Name :……………….


Fourth Semester

Faculty of Commerce

COM4DAP- DIRECT TAXES – ASSESSMENT & PROCEDURE


Part A



1. What is a voluntary return?

2. What do you mean by rectification of mistake?

3. What is best judgment assessment?

4. What do you mean by tax audit of accounts?

5. What is TAN?

6. What do you mean by TDS certificate?

7. Who is an assessing officer?

8. What do you mean by refund adjustment?

(5x1=5)

Part B



9. Explain the procedure for furnishing returns?

10. Which are the modes of recovery of tax?

11. Explain the provisions relating to advance payment of tax?

12. Which are the various Income Tax Authorities in India? Briefly explain each of them.

13. P,Q & R are members of an AOP share profits and losses equally. During the

financial year 2014-15 the AOP made a profit of Rs.2,00,000 while the personal

income of P,Q and R were Rs.80,000, Rs.3,00,000 and Rs.15,00,000 respectively. Q

is a women and R is a senior citizen of 66 years of age. Compute the tax payable by

the AOP and the members for the assessment year 2014-15


14. A (a women aged 70) B(aged 45) and C(aged 35) are members of an AOP sharing in

the ratio of 1:2:3. During the financial year 2014-15 the taxable income of AOP was

Rs.9,00,000 while the personal incomes of A,B, and C were Rs.90,000, Rs.1,00,000,

and Rs.7,50,000 respectively. Compute the tax liability of the AOP and the members

A,B, &C for the accounting year 2015-16

15. Mr.X the Kartha of a HUF gives you the following information

a) Income from family business Rs.2,00,000

b) Income from salary Rs.1,50,000

c) Directors fee received by kartha Rs.36,000

d) Annual rent of the let out house of the family Rs.48,000

e) Interest on bank deposits in the name of family members Rs.40,000

f) Long term captal gain Rs.25,000

g) Family share of profit from an AOP in which the kartha is a representative

of the family Rs.50,000

h) Municipal taxes paid for the let out houses Rs.5,000(10% municipal

valuation)

i) Interest on loan taken to repair the let out house RS.40,000

j) Insurance premium paid for the members of the family Rs.10,000

k) Donation to chief ministers relief fund Rs.20,000

Compute the total income of the HUF

16. A building is situated on a lease hold plot of 10000 sq.ft The unexpired period of

lease is 60 years. The floor space index admissible is 3. The buld up floor area is

25,000 sq.ft. The net maintable rent is 1,20,000 .Find out the value of building.

(5x2=10)

Part C



17. Breifly explain the procedure of an appeal to the commissioner(Appeals)

18. Explain residential status and incidence of wealth tax.

19. Explain the provisions relating to valuation of immovable property for wealth tax.

20. XYZ is a partnership firm with X,Y and Z are partners sharing profits and losses

equally .The firm is assessed u/s185. Z is the wife of X and she carries on another

business from which her taxable income was Rs.10,00,000. For the year ended

31stMarch 2015 the profit &loss a/c of the firm discloses a net profit of 2 crores. The

following information are available on examination of the books and records.

a) Salary of Rs.600000 was paid to Y


b) Z became a partner by investing capital from her own resources her husband

having contributed no part of it directly or indirectly. She is actively

engaged in the business

c) Interest Rs.2,00,000 and Rs.4,00,000 were paid to X and Z respectively on

their capital

d) Z’s building has been occupied by the firm on monthly rent of Rs.50,000

e) Tax Rs.1,00,000 paid during the year by the firm on behalf of a non resident

principal for whom the firm was treated as agent was written of as it become

irrecoverable. The firm claims it as bad debt.

The amounts noted in b, c, d and e above were debited to the profit &loss

a/c.X as Rs.50,000 as income being interest on bank deposit. Y has a short

term capital gain Rs.1,00,000. Determine the total income of the firm and

each partner.

21. X a not ordinary resident in India seeks your advice with regard to the furnishing of

his wealth tax return.

The value of assets held on 31st March 2015 is indicated below. You are requested to

compute the taxable wealth on valuation date.

1. Motor cars of foreign made held as Rs. 950000

2. Gold bond under gold deposit scheme1999 Rs 150000

3. Residential house property at Pune let out with effect from 5th June 2013 Rs.

1100000

4. Jewellery Rs. 900000

5. Land purchased for industrial purpose

1. On 1st Jan 2010 Rs. 550000

2. On March 25th 2012 Rs 750000

Loan against the purchase of Land

On 1st Jan 2010 Rs. 275000

On March 25th 2014 Rs. 250000

6. Cash in hand 75000

7. Cash at bank 125000

8. Fixed assets located in USA 5000000

9. Value of assets held by Mrs X acquired out of the gift received from her husband

1. Shares & securities Rs 200000

2. Residential house property at Mumbai 900000

He has wealth tax liability Rs 9000 for the year 13-14 and other sundry

liabilities 350000 outstanding on the valuation date.


22. Mr. Ajay, along with nine other members, founded a housing co-operative society.

The society constructed a flat on a freehold land, at a cost of 5 crores, each member

contributing Rs. 50 lakhs. The building has been occupied for residential purposes by

the members up to 31.03.2013. The annual value of the property determined by the

Corporation is Rs.80 lakhs and annual taxes levied is Rs. 2 lakhs. Mr Ajay has taken a

loan of Rs. 30 lakhs still remains unpaid

You are required to determine the value of flat includible in the net wealth of Mr.

Ajay for the assessment Year 2014-15.

What will be your answer if the building has been:

1. Self occupied by Mr. Ajay for the residential purposes throughout the year 2013-

14?

2. Let out for residential purposes throughout the year 2013-14?

3. Let out for residential purposes for 8 months during the year 2013-14?

(5x3=15)


ELECTIVE COURSES

FINANCE STREAM (Elective)

SEMESTER -IV Credit-3

Code: COM4IF- Hrs90

INTERNATIONALFINANCE

Objectives

(a) To give a detailed idea about macro environment on which financial

transactions are carried out.

(b) To give a comprehensive knowledge about ways and means of raising of

finance by MNCs’.

MODULE-I : International finance- meaning- nature and importance-

Bretten woods conference and afterwards-IMF and world bank, methods of international

investments-balance of payments and its components- recent trends in international

finance and trade-international flow of goods-service and capital coping with current

account deficit.

(20 Hrs)

MODULE-II : International financial system-International monetary

system- developments-Gold standard- Bretten wood system-fixed parity system- Smith

soniam arrangement-exchange rate regime since 1973-floating system-international

liquidity –creation of SDR-IMF-funding facilities-European monetary system- monetary

and banking institutions in international markets.

(20 Hrs)

MODULE-III : MNCs-multinational financial management- theory and

practice- complexities and issues in managing financial functions in MNCs- techniques of

covering foreign exchange risk by MNCs.

(15 Hrs)

MODULE-IV : Parity conditions in international finance- currency

forecasting- arbitrage and law of one price-PPP theory-fisher effect-inflation risk and its

impact on financial market-currency forecasting.

(20 Hrs)


MODULE-V : Management of working capital- international cash

management- receivables management and inventory management-

Management of short term overseas financing resources- foreign

investment analysis- international portfolio investment-corporate strategy

and FDI (15 Hrs)

REFERENCE BOOKS

1. International finance, Levi, T&FAne.

2. International Finance, OS.Srivastava.

3. International Finance, MS. Vijayakumari

4. International finance,Avadhani, HimalayaPublishingHouse

5. International financial management,Agarwal,HimalayaPublishingHouse

6. International Finance:ACasebook,Desai.

7. International financial management,PK.Jain,MacmillainIndialimited

8. Global Financial Management,Anbarasu,Anebooksprivatelimited.

9. International Finance, Parul Khanna, RubeenaBujwa;KalyaniPublishers

COM4IF -INTERNATIONAL FINANCE

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total weight

30/54

Module I 15 1 1 2 13

Module I 20 1 2 1 10


Module IV 25 3 2 1 12

Module V 15 2 2 1 11


Reg No…………...…

Name :……………….


Fourth Semester

Faculty of Commerce

COM4IF– INTERNATIONAL FINANCE


Part A


Each question carries 1weight

1. What is the relationship between international business and international

finance?

2. Define Balance of payment.

3. Write short note on : (a) capital account

4. What is a free trade area?

5. What is the difference between a customs union and a common market?

6. Write short note on : (a) positive and negative integration

7. Define PPP theory

8. Write short note on : Depository receipts

(5X1=5)

Part B



9. What are the different official and non official sources of funds in the

international financial markets?

10. What factors are responsible for the emergence of Euro markets?

11. Explain about inflation risk and its impact on financial market.

12. What are the challenges that an investor faces while diversifying his portfolio

internationally?


13. Why is capital budgeting for foreign investment projects important for a firm?

14. What are the strategies used by MNC to manage its collection and

disbursement?

15. What are the tools and techniques of inventory management?

16. Explain netting. What are the advantages of using a multilateral netting system.

(5X2=10)

Part C



17. Discuss the nature and scope of International finance.

18. Define a multinational corporation. What role have multinational corporations

played in developing international finance as a specialized subject?

19. “Balance of payment always balances”. Explain.

20. Discuss the evolution of Bretton Woods System under IMF.

21. What is meant by FDI? Explain the different factors influencing FDI.

22. What are the different modes of financing global business? (3x5=15)



Code: COM4FMD - Hrs90

FINANCIALMARKETS & DERIVATIVES

Objectives

To make the students familiar with the financial system of the country in general

and capital market operations in particular. The course also intends to give good

understanding of commodity trading through multi commodity exchanges.

MODULE-I : Financial system-Indian financial system-components- role

and functions of financial system-money market-capital market-industrial security

market-government securities market-modern financial instruments.

(10 Hrs)

MODULE-II : Primary market-functions-methods of newi ssue-pricing of an

issue- book building-intermediaries in the new issue market-secondary market-types of

traders.

(10 Hrs)

MODULE-III : Derivatives- meaning- types- forwards- forward prices-

continuous compounding- currency forwards- exchange rate quotation- direct and

indirect-bid and offer rates- spot market and forward rate-foreign exchange risk-hedging

through forwards-speculation- option forward deals-closing forward contracts- currency

forwards and banks- advantages and disadvantages of forwards.

(20Hrs)

MODULE-IV : Futures contracts- features-delivery terms-price and price

limit-long and short positions-open interest-uses of futures-pricing-cost of carry model in

perfect market environment and imperfect market environment-deviations from model

expectation-model of futures pricing-price patterns-difference between future and

forwards- commodity futures-trading mechanism-forward market commission- important

commodity exchanges in India-role of futures market- currency futures –clearing and

settlement-margin-market to market- use of currency futures-stock futures-hedging with

futures-stock futures trading in India-index futures trading-uses-interest rate futures.

(25 Hrs)

MODULE-V : Options- types- trading- uses- currency options-

combination of options- exotic options-option pricing-black schools model- assumptions-

notations-calculation of option price-using put call party-dividends anticipated-pricing

of American option-binomial model of option pricing-financial swaps- interest rate

swaps-swapping through intermediaries-motivation for coupon swap-currency swaps.(25

Hrs)


REFERENCE BOOKS

1. Commodity and financial derivatives, S.Kevin, PHILearning PVT.LTD.

2. Financial derivatives, SSS. Kumar, PHILearning PVT.LTD.

3. Fundamentals of Financial Derivatives, Parasuraman.

4. Derivatives and financial market,Gopalakrishnan, HimalayaPublishingHouse

5. Fundamentals of derivativesmarket. Prabhullakumar.

6. Understanding futuresmarket, RobertWKolb, PHILearningPVT.LTD.

7. Financial derivatives, Redhead Keith,PHILearningPVT.LTD.

8. Options, Futures and other derivative securities, Hull John C,PHIL earning

PVT.LTD

.

9. Financial Instituitions and Markets, Shashi.K.Guptaetc..; Kalyani Publishers

COM4FMD - FINANCIAL MARKETS AND DERIVATIVES

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total

weight

30/54

Module I 10 3 1 2 15

Module I 10 3 2 1 12


Module IV 25 1 2 1 10

Module V 25 0 2 1 09


Reg. No…………...…

Name :……………….


Fourth Semester

Faculty of Commerce

COM4FMD –FINANCIAL MARKETS AND DERIVATIVES


Part A



1. Define money market.

2. Define Currency Forward Contracts.

3. What is a financial system?

4. What are gilt-edged securities?

5. What is book building?

6. What do you mean by primary market?

7. Define stock exchange.

8. What are the features of futures contract?.

(5x1=5)

Part B



9. Which documents are to be filed with the stock exchange for listing of securities?

10. Write a note on the advantages and disadvantages of Forward Contracts.

11. Explain the relationship between Future price and spot price.

12. Differentiate Forward contract and Option contract

13. What is the role of SEBI in a stock exchange?


14. Explain the various types of speculators in the stock market?

15. Discuss in detail different types of Options?

16. Explain the major components of money market. (5x2=10)

Part C



17. Explain the major money market instruments.

18. What do you understand by marketing of securities? Explain the different methods of

marketing of securities??

19. Define derivatives. Explain the use of different types of derivatives.

20. Write as note on option contracts.

21. What is the role of SEBI in stock exchange?

22. Explain the characteristics and problems in Indian money market.

(3x5=15)



Code: COM4SAPM - Hrs90

SECURITY ANALYSIS AND PORTFOLIOMANAGEMENT

Objectives

To give a detailed idea about techniques of Security analysis

MODULE-I : Investment; Importance- investment Vs speculation and

gambling- investment process - risk- systematic risk- steps in investment process-

designing investment portfolio- rational considerations- components of investment

portfolio. (15 Hrs)

MODULE-II : Security analysis- Fundamental analysis (company, industry

and macro economic analysis) economic forecasting- industry analysis- industry life

cycle-company analysis- micro company factors- methods of forecasting earnings.

(15 Hrs)

MODULE-III : Technical analysis- Dow theory- Elliot wave theory-

charting techniques- moving averages- MACD-RSI-Technical indicators- breadth-

sentiments-limitations of technical analysis-Efficient market- hypotheses- forms of market

efficiency-investment implications- empirical tests-EMH Vs fundamental and technical

analysis. (25 Hrs)

MODULE-IV : Portfolio theory-portfolio risk and return-optimal portfolio-

measurement of risk and return of portfolio- Markowitz model-sharp single index model-

risk reduction through diversification. (20 Hrs)

MODULE-V : Portfolio selection- portfolio utility theory-sharp’s

portfolio optimization- capital asset pricing model-CML-SML-Portfolio evaluation-

portfolio revision. (15Hrs)

REFERENCE BOOKS

1. Investment management, Bhalla VK,.

2. Security analysis and portfolio management, Avadhani,HimalayaPublishingHouse

3. Investment & security markets in India,Avdhani, HimalayaPublishingHouse

4. Security analysis and portfolio management, Jorden,Fisher.

6. Security Analysis and Portfolio Management, Bhatt.

7. Managing Investment,Prasanna Chandra.

8. Investment Analysis and portfoliomanagement, RanganathanM.


9. Security analysis and portfolio management Rohini singh

10. Portfolio management, Barua.

COM4SAPM - SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

Module Hours

1 weight

5/8

2 weight

5/8

5 weight

3/6

Total

weight

30/54

Module I 15 1 3 1 12

Module II 15 2 1 1 09


Module IV 20 3 2 1 12

Module V 15 1 0 2 11


Reg. No…………...…

Name :……………….


Fourth Semester

Faculty of Commerce

COM4SAPM – SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT


Part A



1. What are formula plans? Discuss any 2 formula plans?

2. What are the basic assumptions behind APT?

3. What do you mean by portfolio analysis?

4. Explain Market Reaction Test?

5. What is the essence of Dow Theory?

6. Write a short note on Advance – Decline theory?

7. Explain Economic analysis?

8. Write a short note on portfolio Performance Evaluation?

(5 x 1=5)

Part B



9. Explain the difference between SML AND CML

10. Discuss in detail Sharpe’s Single Index Model?

11. “Markets have no memory.” Comment?

12. Write a note on Technical Vs Fundamental analysis.

13. Explain in detail the industrial product life cycle

14. Distinguish between systematic and unsystematic risk.


15. What are the objectives of investment in securities?

16. Explain the methods of Assessing Performance?

(5x2=10)

Part C



17. “Portfolio revision depends mainly on investor’s perception on risk and return

Discuss.

18. Compare the contrast Markowitz Theory and Capital Market Theory?

19. Critically evaluate the fundamental analysis?

20. Why do people invest? What are the factors which are favorable for making

investments in an economy?

21. Define CAPM .State its assumptions. What are the advantages of adopting CAPM

model in the portfolio management.

22. Define efficient market hypothesis in each of its three forms .What are its

implications.

(3x 5=15)

ST.TERESA'S COLLEGE PG PROGRAMME REGULATIONS ...

Documents

Transcript of ST.TERESA'S COLLEGE PG PROGRAMME REGULATIONS ...