M.

COM
ACCOUNTING AND FINANCE

SYLLABUS

FROM THE ACADEMIC YEAR

2023 - 2024
CONTENTS
i. PO and PSO Description
ii. PG – Template
iii. Methods of Evaluation & Methods of Assessment
iv. Semester Index.
v. Subjects – Core, Elective, Non-major Skill Enhanced, Ability Enhanced, Extension
Activity, Environment, Professional Competency
1) Course Lesson Box
2) Course Objectives
3) Units
4) Learning Outcome
5) Reference and Text Books
6) Web Sources
7) PO & PSO Mapping tables
 M.COM ACCOUNTING AND FINANCE
The M.Com., .Accounting and Finance Post Graduate Degree program encompasses recent
advancements in the fields of finance, management, accounting, mercantile laws, foreign exchange,
entrepreneurship, banking, insurance, analytics, computer applications, research, etc. to equip
students with in depth knowledge and skills required to adapt to the development in the constantly
changing business environment.
Compulsory internship and research project provide industrial exposure and enhances the learners’
logical and analytical skills enabling them to be industry ready and contribute towards strengthening
the economy.

TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM

FRAMEWORK FOR POSTGRADUATE EDUCATION

Programme M.COM ACCOUNTING AND FINANCE

Programme Code

Duration PG - Two Years

Programme PO1: Problem Solving Skill

Outcomes (Pos)
Apply knowledge of Management theories and Human Resource
practices to solve business problems through research in Global
context.

PO2: Decision Making Skill

Foster analytical and critical thinking abilities for data-based

decision-making.

PO3: Ethical Value

Ability to incorporate quality, ethical and legal value-based

perspectives to all organizational activities.

PO4: Communication Skill

 Ability to develop communication, managerial and interpersonal skills.

PO5: Individual and Team Leadership Skill

Capability to lead themselves and the team to achieve organizational

goals.

PO6: Employability Skill

Inculcate contemporary business practices to enhance employability

skills in the competitive environment.

PO7: Entrepreneurial Skill

Equip with skills and competencies to become an entrepreneur.

PO8: Contribution to Society

Succeed in career endeavors and contribute significantly to society.

PO 9 Multicultural competence

Possess knowledge of the values and beliefs of multiple cultures and

a global perspective.

PO 10: Moral and ethical awareness/reasoning

Ability to embrace moral/ethical values in conducting one’s life.

Programme PSO1 – Placement

Specific Outcomes
To prepare the students who will demonstrate respectful engagement
(PSOs) with others’ ideas, behaviors, beliefs and apply diverse frames of
reference to decisions and actions.

PSO 2 - Entrepreneur
To create effective entrepreneurs by enhancing their critical thinking,
problem solving, decision making and leadership skill that will
facilitate startups and high potential organizations.

PSO3 – Research and Development

Design and implement HR systems and practices grounded in

research that comply with employment laws, leading the organization
towards growth and development.

PSO4 – Contribution to Business World

To produce employable, ethical and innovative professionals to

sustain in the dynamic business world.

PSO 5 – Contribution to the Society

To contribute to the development of the society by collaborating with

stakeholders for mutual benefit.
 Template for P.G., Programmes

Semester–I Credit Hours Semester-II Credit Hours Semester-III Credit Hours Semester–IV Credi Hours
t
1.1. Core-I 5 7 2.1. Core-IV 5 6 3.1. Core-VII 5 6 4.1. Core-XI 5 6

1.2 Core-II 5 7 2.2 Core-V 5 6 3.2 Core-VIII 5 6 4.2 Core-XII 5 6

1.3 Core – III 4 6 2.3 Core – VI 4 6 3.3 Core – IX 5 6 4.3 Project with 7 10
viva voce
1.4 Discipline 3 5 2.4 Discipline 3 4 3.4 Core – X 4 6 4.4Elective - VI 3 4
Centric Centric (Industry /
Elective -I Elective – III Entrepreneurship)
20% Theory
80% Practical
1.5 Generic 3 5 2.5 Generic 3 4 3.5 Discipline 3 3 4.5 Skill 2 4
Elective-II: Elective -IV: Centric Enhancement
Elective - V course /
Professional
Competency Skill
2.6 Skill 2 4 3.6 Skill 2 3 4.6 Extension 1
Enhancement Enhancement Activity
[SEC- I] [SEC- II]
*Value Added 3.7 Internship/ 2 -
Course Industrial
Activity
MOOC – *Value Added
Consumer Course
Behaviour
MOOC
20 30 22 30 26 30 23 30
Total Credit Points -91

* Certificate Course
Choice Based Credit System (CBCS), Learning Outcomes Based Curriculum
Framework (LOCF) Guideline Based Credits and Hours Distribution System
for all Post – Graduate Courses including Lab Hours

First Year – Semester – I

Part List of Courses Credits No. of
Hours
Core – I 5 7
Core – II 5 7
Core – III 4 6
Elective – I 3 5
Elective – II 3 5
20 30
Semester-II
Part List of Courses Credits No. of
Hours
Core – IV 5 6
Core – V 5 6
Core – VI 4 6
Elective – III 3 4
Elective – IV 3 4
Skill Enhancement Course [SEC] - I 2 4
*Value Added Course - -
22 30
Second Year – Semester – III
Part List of Courses Credits No. of
Hours
Core – VII 5 6
Core – VIII 5 6
Core – IX 5 6
Core (Industry Module) – X 4 6
Elective – V 3 3
Skill Enhancement Course - II 2 3
Internship / Industrial Activity [Credits] 2 -
*Value Added Course - -
26 30
Semester-IV
Part List of Courses Credits No. of
Hours
Core – XI 5 6
Core – XII 5 6
Project with VIVA VOCE 7 10
Elective – VI (Industry Entrepreneurship) 3 4
Skill Enhancement Course – III / Professional Competency Skill 2 4
Extension Activity 1 -
23 30
Total 91 Credits for PG Courses

7
METHODS OF EVALUATION

Internal Continuous Internal Assessment Test

Evaluation
Assignments / Snap Test / Quiz

Seminars

Attendance and Class Participation

External End Semester Examination

Evaluation

Total

METHODS OF ASSESSMENT

Remembering  Thelowestlevelofquestionsrequirestudentstorecallinformationfromthecours
(K1)  Knowledgequestionsusuallyrequirestudentstoidentifyinformationinthetextb

Understanding  Understandingoffactsandideasbycomprehendingorganizing,comparing,t
(K2)  Thequestionsgobeyondsimplerecallandrequirestudentstocombinedatatog

Application  Studentshavetosolveproblemsbyusing/applyingaconceptlearnedinthecla
(K3)  Studentsmust usetheir knowledgetodetermineaexactresponse.

Analyze (K4)  Analyzingthequestionisonethatasksthestudentstobreakdownsomethingin

 Analyzingrequiresstudentstoidentifyreasonscausesormotivesandreachco
Evaluate (K5)  Evaluationrequiresanindividualtomakejudgmentonsomething.
 Questionstobeaskedtojudgethevalueofanidea,acharacter,aworkofart,oras
 Studentsareengagedindecision-makingandproblem–solving.
 Evaluationquestionsdonothavesinglerightanswers.
Create (K6)  Thequestionsofthiscategorychallengestudentstogetengagedincreativeand
 Developingoriginalideasandproblemsolvingskills

8
 PROGRAMME OUTCOMES (PO) - PROGRAMME SPECIFIC
OUTCOMES (PSO) MAPPING
PROGRAMME SPECIFIC OUTCOMES (PSO)

PO1 PO2 PO3 PO4 PO5

PSO1 3 3 3 3 3

PSO2 3 3 3 3 3

PSO3 3 3 3 3 3

PSO4 3 3 3 3 3

PSO5 3 3 3 3 3

Level of Correlation between PO’s and PSO’s

(Suggested by UGC as per Six Sigma Tool – Cause and Effect Matrix)

Assign the value

1 – Low
2 – Medium
3 – High
0 – No Correlation

9
 Credit Distribution for PG Programme in Commerce
M.Com. (Accounting and Finance)
First Year
Semester I
Course Credit Hours
per
Week
Core I - Business Finance 5 7
Core II - Digital Marketing 5 7
Part I Core III - Banking and Insurance 4 6
Elective I A- Environmental Management Accounting 3 5
(or) I B - Operations Research
Elective II A - Security Analysis and Portfolio Management 3 5
(or) II B - Project Management
20 30

Semester II
Course Credit Hours per
Week
Core IV - Strategic Cost Management 5 6
Core V - Corporate Accounting 5 6
Part I Core VI - Setting up of Business Entities 4 6
Elective III A–FOREX Management 3 4
(or) III B - Derivatives Market
Elective IV A -Corporate Restructuring Law and Practice 3 4
(or) IV B - Drafting and Conveyancing
Part II Skill Enhancement- Soft Skills and Career Actualisation 2 4
Value Added Course – GST Returns Filling and Procedures
22 30

10
 M.Com. (Accounting and Finance)
First Year Core –ISemester I
BUSINESS FINANCE
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
BUSINESS FINANCE 7 - - - 5 7 25 75 100

Learning Objectives
1 To outline the fundamental concepts in finance
2 To estimate and evaluate risk in investment proposals
3 To evaluate leasing as a source of finance and determine the sources of startup
financing
4 To examine cash and inventory management techniques
5 To appraise capital budgeting techniques for MNCs

Course Units

UNIT I (18 hrs)

Introduction to Business Finance and Time vale of money

Business Finance: Meaning, Objectives, Scope -Time Value of money: Meaning, Causes
– Compounding – Discounting – Sinking Fund Deposit Factor – Capital Recovery Factor
– Multiple Compounding– Effective rate of interest – Doubling period (Rule of 69 and
Rule of 72) – Practical problems.

UNIT II(18 hrs)

Risk Management
Risk and Uncertainty: Meaning – Sources of Risk – Measures of Risk – Measurement of
Return – General pattern of Risk and Return – Criteria for evaluating proposals to

11
minimise Risk (Single Asset and Portfolio) – Methods of Risk Management–Hedging
currency risk

UNIT III (18 hrs)

Startup Financingand Leasing

Startup Financing: Meaning, Sources, Modes (Bootstrapping, Angel investors, Venture
capital fund) - Leasing: Meaning – Types of Lease Agreements – Advantages and
Disadvantages of Leasing – Financial evaluation from the perspective of Lessor and
Lessee.

UNIT IV (18 hrs)

Cash, Receivable and Inventory Management

Cash Management: Meaning, Objectives and Importance – Cash Cycle – Minimum
Operating Cash – Safety level of cash – Optimum cash balance - Receivable
Management: Meaning – Credit policy – Controlling receivables: Debt collection period,
Ageing schedule, Factoring – Evaluating investment in accounts receivable - Inventory
Management: Meaning and Objectives – EOQ with price breaks – ABC Analysis.

UNIT V (18 hrs)

Multi National Capital Budgeting

Multi National Capital Budgeting: Meaning, Steps involved, Complexities, Factors to be
considered– International sources of finance – Techniques to evaluate multi-national
capital expenditure proposals: Discounted Pay Back Period, NPV, Profitability Index, Net
Profitability Index and Internal Rate of Return – Capital rationing -Techniques of Risk
analysis in Capital Budgeting.

Theory 40%; Problems: 60%

CourseOutcomes:
Studentswillbeableto:
CO No. CO Statement Knowledge
level
CO 1 Explain the important finance concepts K2
CO 2 Estimate risk and determine its impact on return K5
CO 3 Examine leasing and other sources of finance for startups K4

12
 CO 4 Summarise cash,receivable and inventory management techniques K2
CO 5 Evaluate techniques of long term investment decision K5
incorporating risk factor
Books for study:
1. Maheshwari S.N., (2019), “Financial Management Principles and Practices”, 15th
Edition, Sultan Chand &Sons, New Delhi.
2. Khan M.Y &Jain P.K, (2011), “Financial Management: Text, Problems and Cases”,
8th Edition, McGraw Hill Education, New Delhi.
3. Prasanna Chandra, (2019), “Financial Management, Theory and Practice”,
10thEdition, McGraw Hill Education, New Delhi.
4. Apte P.G, (2020), “International Financial Management” 8th Edition, Tata McGraw
Hill, New Delhi.

Books for reference:

1. Pandey I. M., (2021), “Financial Management”, 12thEdition, Pearson
IndiaEducation Services Pvt. Ltd, Noida.
2. Kulkarni P. V. &Satyaprasad B. G., (2015), “Financial Management”, 14thEdition,
Himalaya Publishing House Pvt Ltd, Mumbai.
3. RustagiR. P., (2022), “Financial Management, Theory, Concept, Problems”,
6thEdition, Taxmann Publications Pvt. Ltd, New Delhi.
4. Arokiamary Geetha Rufus, Ramani N. & Others, (2017), “Financial Management”,
1st Edition, Himalaya Publishing House Pvt Ltd, Mumbai.
Web references:
1. https://resource.cdn.icai.org/66674bos53808-cp8.pdf
2. https://resource.cdn.icai.org/66677bos53808-cp10u2.pdf
3. https://resource.cdn.icai.org/66592bos53773-cp4u5.pdf
4. https://resource.cdn.icai.org/65599bos52876parta-cp16.pdf

Note: Latest edition of the books may be used

Mapping of Course Outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 1 3 3 3 2 2 2
CO2 3 3 2 3 3 3 3 3 3
CO3 2 2 1 2 2 2 3 2 2
CO4 2 2 1 2 2 2 2 2 2
CO5 3 3 2 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

M.Com. (Accounting and Finance)

13
First Year Core – IISemester I
DIGITAL MARKETING

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
DIGITAL MARKETING 7 - - - 5 7 25 75 100

Learning Objectives
1 To assess the evolution of digital marketing
2 To appraise the dimensions of online marketing mix
3 To infer the techniques of digital marketing
4 To analyse online consumer behaviour
5 To interpret data from social media and to evaluategame based marketing
Course Units

UNIT I (18 hrs)

Introduction to Digital Marketing
Digital Marketing – Transition from traditional to digital marketing – Rise of internet –
Growth of e-concepts – Growth of e-business to advanced e-commerce – Emergence of
digital marketing as a tool – Digital marketing channels – Digital marketing applications,
benefits and challenges – Factors for success of digital marketing – Emerging trends and
concepts, Big Data and IOT, Segments based digital marketing, Hyperlocal marketing -
Opportunities for digital marketing professionals.
UNIT II (18 hrs)
Online marketing mix
Online marketing mix – E-product – E-promotion – E-price – E-place – Consumer
segmentation – Targeting – Positioning – Consumers and online shopping issues –
Website characteristics affecting online purchase decisions – Distribution and
implication on online marketing mix decisions – Digitization and implication on online
marketing mix decisions.

14
UNIT III (18
hrs)
Digital media channels
Digital media channels – Search engine marketing – ePR – Affiliate marketing –
Interactive display advertising – Opt-in-email marketing and mobile text messaging,
Social media and viral marketing – Online campaign management using – Facebook,
Twitter, Instagram, Snapchat, Pinterest – Metaverse marketing -Advantages and
disadvantages of digital media channels – Metaverse marketing.
UNIT IV (18 hrs)
Online consumer behavior
Online consumer behavior – Cultural implications of key website characteristics –
Dynamics of online consumer visit – Models of website visits – Web and consumer
decision making process – Data base marketing – Electronic consumer relationship
management – Goals – Process – Benefits – Role – Next generation CRM.
UNIT V (18 hrs)
Analytics and Gamification
Digital Analytics – Concept – Measurement framework – Demystifying web data -
Owned social metrics – Measurement metrics for Facebook, Twitter, YouTube, Slide
Share, Pinterest, Instagram, Snapchat and LinkedIn – Earned social media metrics -
Digital brand analysis – Meaning – Benefits – Components – Brand share dimensions –
Brand audience dimensions – Market influence analytics – Consumer generated media
and opinion leaders – Peer review – Word of mouth – Influence analytics – Mining
consumer generated media – Gamification and game based marketing – Benefits –
Consumer motivation for playing online games.

Course Outcomes:
Studentswillbeableto:
CO No. CO Statement Knowledge
level
CO 1 Explain the dynamics of digital marketing K2
CO 2 Examine online marketing mix K4
CO 3 Compare digital media channels K4
CO 4 Explain online consumer behavior K2

15
CO 5 Analyse social media data K4

Books for study:

1. Puneet Singh Bhatia, (2019) “Fundamentals of Digital Marketing”,
2ndEdition,Pearson Education Pvt Ltd, Noida.
2. Dave Chaffey, Fiona Ellis-Chadwick,(2019) “Digital Marketing”, Pearson
Education Pvt Ltd, Noida.
3. Chuck Hemann& Ken Burbary, (2019) “Digital Marketing Analytics”, Pearson
Education Pvt Ltd, Noida.
4. Seema Gupta,(2022) “Digital Marketing” 3 rdEdition, McGraw Hill Publications
Noida.
5. Kailash Chandra Upadhyay,(2021) “Digital Marketing: Complete Digital
MarketingTutorial”, Notion Press, Chennai.
6. Michael Branding, (2021) “Digital Marketing”, Empire Publications India Private
Ltd, New Delhi.

Books for reference:

1. Vandana Ahuja, (2016) “Digital Marketing”, Oxford University Press. London.
2. Ryan Deiss& Russ Henneberry, (2017) “Digital Marketing”, John Wiley and Sons
Inc. Hoboken.
3. Alan Charlesworth,(2014), “Digital Marketing - A Practical Approach”, Routledge,
London.
4. Simon Kingsnorth, Digital Marketing Strategy,(2022) “An Integrated approach to
Online Marketing”, Kogan Page Ltd. United Kingdom.
5. MaityMoutusy,(2022) “Digital Marketing” 2ndEdition, Oxford University Press,
London.
Web references:
1. https://www.digitalmarketer.com/digital-marketing/assets/pdf/ultimate-guide-to-
digital-marketing.pdf
2. https://uwaterloo.ca/centre-for-teaching-excellence/teaching-resources/teaching-
tips/educational-technologies/all/gamification-and-game-based-learning
3. https://journals.ala.org/index.php/ltr/article/download/6143/7938

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 2 3 2 3 3 2
CO4 3 3 2 2 3 3 3 3 3
CO5 3 3 1 3 3 2 3 3 2

16
High – 3 Medium – 2 Low – 1
M.Com. (Accounting and Finance)
First Year Core – IIISemester I
BANKING AND INSURANCE
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
BANKING AND 6 - - - 4 6 25 75 100
INSURANCE

Learning Objectives
1 To understand the evolution of new era banking
2 To explore the digital banking techniques
3 To analyse the role of insurance sector
4 To evaluate the mechanism of customer service in insurance and the relevant
regulations
5 To analyse risk and its impact in banking and insurance industry

Course Units
UNITI (18 hrs)
Introduction to Banking
Banking:Brief History of Banking - Rapid Transformation in Banking: Customer Shift -
Fintech Overview - Fintech Outlook - The Financial Disruptors - Digital Financial
Revolution - New Era of Banking.Digital Banking – Electronic Payment Systems–
Electronic Fund Transfer System – Electronic Credit and Debit Clearing – NEFT –
RTGS –VSAT–SFMS–SWIFT.
UNIT II (18 hrs)
Contemporary Developments in Banking
Distributed Ledger Technology – Blockchain: Meaning - Structure of BlockChain -
Types of Block Chain - Differences between DLT and Blockchain - Benefits of
Blockchain and DLT - Unlocking the potential of Blockchain –Crypto currencies,
Central Bank Digital Currency (CBDC) - Role of DLT in financial services - AI in
Banking: Future of AI in Banking - Applications of AI in Banking - Importance of AI in

17
banking - Banking reimagined with AI. Cloud banking - Meaning - Benefits in switching
to Cloud Banking.
UNITIII (18 hrs)
Indian Insurance Market
HistoryofInsuranceinIndia – DefinitionandFunctionsofInsurance–InsuranceContract –
IndianInsuranceMarket – ReformsinInsuranceSector – InsuranceOrganisation –
Insuranceorganisationstructure.InsuranceIntermediaries:InsuranceBroker –
InsuranceAgent-SurveyorsandLossAssessors-ThirdPartyAdministrators(HealthServices)
– Procedures-CodeofConduct.
UNITIV (18 hrs)
Customer Services in Insurance
Customer Service in Insurance – Quality of Service-Roleof Insurance Agents in
Customer Service-Agent’s Communication and Customer Service –
EthicalBehaviourinInsurance – GrievanceRedressalSysteminInsuranceSector –
IntegratedGrievanceManagementSystem-InsuranceOmbudsman - Insurance Regulatory
and Development Authority of India Act (IRDA) – Regulations and Guidelines.
UNIT V (18 hrs)
Risk Management
Risk Management and Control in banking and insurance industries – Methods of Risk
Management – Risk Management by Individuals and Corporations – Tools for
Controlling Risk.

Course Outcomes:
Studentswillbeableto:
CO No. CO Statement Knowledge
level
CO 1 Relate the transformation in banking from traditional to new age K2
CO 2 Apply modern techniques of digital banking K3
CO 3 Evaluate the role of insurance sector K5
CO 4 Examine the regulatory mechanism K4
CO 5 Assess risk mitigation strategies K5

18
Books for study:
1. Indian Institute of Banking and Finance (2021), “Principles & Practices of Banking”,
5th Edition, Macmillan Education India Pvt. Ltd, Noida, Uttar Pradesh.
2. Mishra M N & Mishra S B, (2016), “Insurance Principles and Practice”, 22nd Edition,
S. Chand and Company Ltd, Noida, Uttar Pradesh.
3. Emmett, Vaughan, Therese Vaughan M., (2013), “Fundamentals of Risk and
Insurance”, 11th Edition, Wiley & Sons, New Jersey, USA.
4. Theo Lynn , John G. Mooney, Pierangelo Rosati, Mark Cummins (2018), Disrupting
Finance: FinTech and Strategy in the 21st Century (Palgrave Studies in Digital
Business & Enabling Technologies), Macmillan Publishers, NewYork (US)
Books for reference:
1. SundharamKPM & Varshney P. N., (2020), “Banking Theory, Law and Practice”,
20th Edition, Sultan Chand & Sons, New Delhi.
2. Gordon & Natarajan, (2022), “Banking Theory, Law and Practice”, 9 th Edition,
Himalaya Publishing House Pvt Ltd, Mumbai.
3. Gupta P. K. (2021), “Insurance and Risk Management” 6th Edition, Himalaya
Publishing House Pvt Ltd, Mumbai.
4. Susanne Chishti., & Janos Barberis(2016), The Fintech book: The financial
technology handbook for investors, entrepreneurs and visionaries. John Wiley &
Sons.
Web references:
1. https://corporatefinanceinstitute.com/resources/knowledge/finance/fintech-financial-
technology
2. https://mrcet.com/downloads/digital_notes/CSE/IV%20Year/CSE%20B.TECH%
20IV%20YEAR%20II%20SEM%20BCT%20(R18A0534)%20NOTES%20Final%20
PDF.pdf
3. https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?page=Page
No108&flag=1

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 2 2 1 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3
CO3 2 2 1 2 2 2 2 3 2
CO4 3 2 2 1 2 2 2 3 2
CO5 3 3 1 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

M.Com. (Accounting and Finance)

19
 First Year Elective –I A Semester I

ENVIRONMENTAL MANAGEMENT ACCOUNTING

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

ENVIRONMENTAL
MANAGEMENT 5 - - - 3 5 25 75 100
ACCOUNTING

Learning Objectives
To understand the components, structure and functioning of the environment in relation
1
to environmental legislation

2 To gain knowledge on accounting procedures relating to Environmental Management

To understand environmental costing and decision making based on performance

3
indicators
To understand the Physical and Financial impact and risk related to environmental
4
management plans
5 To comprehend the concepts of corporate environmental performance reporting

Course Units

UNIT I (12 hrs)

Environment
Environment: Meaning of Environment, Components of Environment, Structure of
Environment, Functioning of Environment and Levels of Organization.
Environment Impact on Business: Social, Economic, Political, Cultural, Legal and
Constitutional Sub-Systems of Environment and Their Impact on Business. Introduction
to Environmental Legislations.

UNIT II(12 hrs)

20
Environmental Management Accounting (EMA)
Introduction to Environmental and Conventional Accounting – Environmental
Management Accounting (EMA): Meaning – Need – Uses and Benefits – Frameworks
and Tools.

UNIT III (12 hrs)

Physical Information and Performance Indicators
Physical Information and Performance Indicators: Flow of Energy, Water, Materials and
Wastes – Monetary Information and Performance Indicators – Environment related Costs
and Earnings – Environmental Costing and Decision–Making – Categories of
Environmental Cost and Revenues – EMA with Environmental Management tools.

UNIT IV (12 hrs)

Environmental Management Plan
Environmental Management Plan – Environmental Monitoring Plan – Environmental
Impact Assessment – Physical and Financial impacts of Environmental Performance –
Environmental Risk Assessment – EMA Challenges with Current Accounting Practices.

UNIT V (12 hrs)

Environmental Performance Evaluation
Environmental Performance Evaluation, Compliance Monitoring and Reporting – EMA
Links to National Accounting and Reporting – EMA links to Financial Accounting and
Reporting – EMA links to Corporate Environmental Performance Reporting.

Courseoutcomes:
Studentswillbeableto:
CO No. CO Statement Knowledge
level

Explain the components, structure and functioning of the K2

CO 1
environment in relation to environmental legislation
Apply accounting principles relating to Environmental K3
CO 2
Management
Examine environmental costing and make decisions based on K4
CO 3
performance indicators
K2
Classify the Physical and Financial impact and risk related to
CO 4
environmental management plans

21
 CO 5 Develop corporate environmental performance reports K3

Books for study:

1. Alok Kumar Pramanik, (2004) “Environmental Accounting and Reporting”, Deep
and Deep Publications, New Delhi
2. Somnath Debnath, (2020) “Environmental Accounting, Sustainability and
Accountability”, First edition, SAGE Publications Pvt. Ltd, New Delhi
3. Alok Kumar Pramanik , (2008) “Corporate Environmental Accounting and
Reporting” 1stEdition, Kanishka Publishers,Distributors, New Delhi
4. Tegas Gandhi, (2021) “Environmental Accounting and Reporting”. Redshine
Publication, 1st Edition. Lunawada

Books for reference:

1. Maddipati Narasimha Murty and Surender Kumar, (2004) “Environmental and
Economic Accounting for Industry”, Oxford University Press, USA
2. Martin Freedman and BikkiJaggi, (2000) “Advances in Environmental Accounting
and Management”, Vol: 1, Elsevier Science, Netherlands
3. BalaKrishnamoorthy, (2005) “EnvironmentalManagement-
textandcases”PHILearning, Delhi
4. PrakashChandKandpal, (2018) “EnvironmentalGovernanceinIndia”,SAGE
Publications Pvt.Ltd, New Delhi
5. John Glasson, (2019) “Introduction to Environmental Impact
Assessment”,Routledge Publishers,London
Web references:
1. https://www.accaglobal.com/content/dam/acca/global/pdf/SA_july2010_F5_EMA.pdf
2. https://www.ifac.org/system/files/publications/files/international-guidance-docu-2.pdf
3. https://www.un.org/esa/sustdev/publications/proceduresandprinciples.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 1 1 1 1 2 3 2 2 3
CO 2 2 3 2 2 2 3 2 2 3
CO 3 3 3 3 3 3 3 3 3 3
CO 4 3 3 3 3 3 3 3 3 3
CO 5 3 3 3 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

M.Com. (Accounting and Finance)

First Year Elective – I B Semester I

22
 OPERATIONS RESEARCH

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
OPERATIONS RESEARCH 5 - - - 3 5 25 75 100

Learning Objectives

1 To outline the fundamentals of Operations Research

2 To make use of OR models for problem solving

3 To examine the role of sequencing and game theory

4 To design and apply network analysis

5 To apply modelling techniques

COURSE UNITS

UNIT I (12 hrs)

Introduction and Linear Programming Problem

Introduction to Operations Research – Uses and Limitations – Linear Programming

Problem: Formulation, Solving LPP: Graphical method, Simplex method, the Big-M
Method.

UNIT II (12 hrs)

Transportation and Assignment Problems

Transportation problem: Introduction – Assumptions – Formulation of Transportation

models – Basic feasible solution (North-West Corner Method, Least Cost Method, Vogel’s
Approximation Method) – Optimal solution (Stepping-Stone Method, Modified
Distribution Method) – Degeneracy in Transportation problem. Assignment Problem:
Introduction – Comparison with the Transportation problem – Formulation of assignment

23
problems - The Hungarian method of solution.

UNIT III (12 hrs)

Sequencing and Game Theory

Sequencing problem: Introduction – Assumptions – Processing of n jobs through one

machine – Processing n jobs through two machines – Processing of n jobs through three
machines. Game Theory: Introduction – Rules for Games theory – Two person zero sum
game without saddle point – Mixed strategies (2xn games, mx2 games) – Graphical method
(2xn, mx2 games).

UNIT IV (12 hrs)

Replacement and Network Analysis

Replacement: Introduction – Individual replacement problems – Group replacement

problems. Network Analysis: PERT and CPM.

UNIT V (12 hrs)

Decision Tree Analysis and Queuing Theory

Decision Tree analysis – Queuing: Introduction – Applications of queuing models, Waiting

time and idle time costs – Single channel Poisson arrivals with Exponential Service, Infinite
population model.

Course outcomes:
Students will be able to:
Knowledge
CO No. CO Statement
level
CO 1 Apply Linear Programming K3
CO 2 Identify models for problem solving K3
CO 3 Apply sequencing and game theory K3
CO 4 Apply network analysis to enhance effectiveness K3
CO 5 Examine the models for decision making K4

24
Books for study:
1. Gupta P.K and Hira D.S., (2022) “Operations Research”, 7th Edition, S.Chand,
Noida
2. Kapoor V.K., (2014) “Operations Research”, 9th Edition, Sultan Chand, New
Delhi.
3. Natarajan, Balasubramani and Tamilarasi, (2014) “Operations Research”, 2 nd
Edition, Pearson Education India, Noida.
4. Kothari C.R., (2022) “An Introduction to Operational Research”, 3 rd Edition,
S.Chand, Noida (UP)
Books for reference:
1. Tulsian P.C. and Bharat Tulsian, (2022) “Fundamentals of Operations Research
(Theory and Practice)”, 3rd Edition, S. Chand, Noida (UP).
2. Sharma J.K., (2016) “Operations Research”, 6th Edition, Lakshmi Publications,
Chennai.
3. Nagarajan N., (2017) “Text Book of Operations Research: A Self Learning
Approach”, New Age Publications, Chennai.
4. Rina Rani Rath, (2021) “Operations Research”, 2nd Edition, Bhavya Books, New
Delhi.

Web references:
1) https://www.bbau.ac.in/dept/UIET/EMER-
601%20Operation%20Research%20Queuing%20theory.pdf
2) https://mdu.ac.in/UpFiles/UpPdfFiles/2021/Jun/4_06-11-2021_16-06-
34_OPERATIONS%20RESEARCH%20TECHNIQUES(20MAT22C5).pdf
3) https://repository.up.ac.za/bitstream/handle/2263/25427/02chapter3.pdf?sequence
=3
4) https://hbr.org/1964/07/decision-trees-for-decision-making

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 3 3 2 3 3 2 2 3 3
CO 2 3 3 1 3 3 3 3 3 3
CO 3 3 3 1 3 3 2 3 3 2
CO 4 3 3 2 3 3 3 3 3 3
CO 5 3 3 1 3 3 2 3 3 2

High – 3 Medium – 2 Low – 1

25
 M.Com. (Accounting and Finance)

First Year Elective –II A Semester I

SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
SECURITY ANALYSIS 5 - - - 3 5 25 75 100
AND PORTFOLIO
MANAGEMENT

Learning Objectives
1. To become familiar with various Investment avenues and Portfolio Construction

2. To understand the Equity Shares, Preference Shares and Bonds valuation models

3. To learn about long-term and short-term investment analysis tools.

4. To analyse with Portfolio theories.
5. To gain knowledge in Portfolio performance methods.

Course Units

UNITI (12 hrs)

Investment and Portfolio Management

Investment – Meaning – Nature and scope of Investment – Investment vs Speculation –

Type of Investors – Investment Avenues – Factors influencing the investment choice –
Portfolio Management: Meaning and significance, Active vs. Passive portfolio
management - Strategic vs. Tactical asset allocation - Factors Affecting Investment
Decisions in Portfolio Management.
UNIT II (12 hrs)
Valuation of Securities

Bond: Introduction – Reasons for issuing Bonds –Features of Bond – Types of Bonds –
Determinants of bond safety –Bond Prices, Yields and Interest Rates –Measuring Price
Volatility of Bonds–Macaulay Duration and Modified Duration - Preference Shares:

26
Introduction – Features of Preference Shares – Preference Shares Yield – Holding Period
Return – Yield to Call –Concept of Present Value – Equity Share Valuation Models.

UNITIII (12 hrs)

Fundamental Analysis and Technical Analysis

Fundamental Analysis: Objectives – Economic Analysis, Industry Analysis, Company

Analysis –Technical Analysis: Meaning– Assumptions – Pros and cons of technical
analysis–Differences betweenfundamental analysis and technical analysis – Dow Theory
– Types of Charts – Chart Patterns – Trend Analysis – Support Line and Resistance Line
– Volume Analysis – Indicators and Oscillators – Simple Moving Average – Exponential
Moving Average – Relative Strength Index – Bollinger Band – Elliott Wave Theory.

UNITIV (12hrs)
Efficient Market Hypothesis
Efficient Market Hypothesis – Markowitz Model, Arbitrage Pricing Theory – Sharpe’s
Single index portfolio selection method – Capital Asset Pricing Model (CAPM).
UNIT V (12hrs)
Portfolio Performance Evaluation
Portfolio Performance Evaluation – Meaning - Need for Evaluation - Methods of
calculating Portfolio return - Sharpe’s Ratio - Treynor’s Ratio - Jensen’s Differential
Returns - Portfolio Revision - Need for Portfolio Revision - Formula Plans.

CourseOutcomes
Studentswillbeableto:

CO No. CO Statement Knowledge

level

CO 1 Examine investment options and structure a portfolio K4

Assess the value of Equity Shares, Preference Shares and K5

CO 2
Bonds
Examine stock performance through fundamental and K4
CO 3
technical analysis

CO 4 Examine the various Portfolio Theories. K4

CO 5 Evaluate the portfolio performance. K5

27
Books for study:
1. Prasanna Chandra (2021), “Investment Analysis and Portfolio Management”, 6 th Edition,
McGraw Hill, Noida, UP
2. Rustagi RP (2022), “Investment Analysis and Portfolio Management”, 5 th Edition,
Sultan Chand & Sons, New Delhi
3. Bhalla V.K. (2019), “Investment Management”, 19th Edition, S.Chand& Co. Ltd., New
Delhi

Books for reference:

1. Donald E. Fischer, Ronald J. Jordan, Ashwini. K. Pradhan (2018), “Security Analysis
Portfolio Management”, 7thEdition, PearsonPublication Pvt.Ltd., India, Noida
2. AvadhaniV.A. (2016), “Securities Analysis and Portfolio Management”, 12 thEdition,
Himalaya Publishing House, Mumbai
3. Ranganathan M. and Madhumathi R (2012), “Security Analysis and Portfolio
Management”,2ndEdition., Pearson Education India Pvt Ltd, Noida
4. Punithavathy Pandian (2019), “Securities Analysis and Portfolio Management”,
Himalaya Publishing House, Mumbai
5. Subrata Mukherjee (2021), “Security Analysis and Portfolio Management”, S.Chand&
Co. Ltd, New Delhi

Web references:
1. https://www.iare.ac.in/sites/default/files/lecture_notes/IARE_SAPM_Lecture_Notes.pdf
2. https://www.studocu.com/in/document/galgotias-university/equity-portfolio-
management/portfolio-management-lecture-notes-1-10/17701348
3. https://www.educba.com/fundamental-analysis-vs-technical-analysis

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 1 3 2 3 2 2 3
CO2 3 3 1 3 2 3 2 3 2
CO3 3 3 2 3 2 3 2 3 2
CO4 2 3 1 3 2 2 2 3 2
CO5 3 3 1 3 2 2 2 3 2

High – 3 Medium – 2 Low – 1

M.Com. (Accounting and Finance)

28
First Year Elective – II B Semester I

PROJECT MANAGEMENT
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
PROJECT MANAGEMENT 5 - - - 3 5 25 75 100

Learning Objectives

1 To understand the dimensions of a project

2 To evaluate the factors influencing project management
3 To perform cost-benefit analysis
4 To design and apply network analysis
5 To evaluate and monitor project implementation

Course Units

UNIT I (12 hrs)

Introduction to Project Management

Project - Meaning and Definition - Classification of Projects-Stages in a Project Life

Cycle-Project Identification and feasibility studies - Introduction to Project Management-
Importance.

UNIT II (12 hrs)

Project Analysis

Market and Demand Analysis-Situational Analysis and Specification of Objectives-

Collection of Secondary Information-Conduct of Market Survey-Characteristics of the
Market-Demand Forecasting-Market Planning, Technical Analysis-Manufacturing Process
-Technical Arrangements-Materials and Inputs-Product Mix-Plant Capacity-Location and
Site-Machineries and Equipment-Structures of Civil Works-Environmental Aspects.

UNIT III (12 hrs)

29
Financial Analysis

Financial Analysis-Estimation of Cost of Project - Sources of Finance - Estimates of Sales

and Production - Cost of Production - Working Capital Requirements - Financial
Profitability Projections - Break-Even Point - Projected Cash Flow Statements and
Projected Balance Sheet.

UNIT IV (12 hrs)

Planning and Scheduling

Project Planning and Scheduling-Introduction-Definition-Purpose-Stages of Project

Planning and Scheduling-Concepts and Tools Planning and Scheduling-Environmental
Scanning- Forecasting- Qualitative and Quantitative Techniques-Bench Marking-
Budgeting-Scheduling Tools-Gantt Chart-Pareto Chart-Cause and Effect Chart-Control
Chart-Matrix Diagram-Work-Breakdown Structure-Timeline-Flow chart- PERT and CPM
Network-Process Decision Program Chart-Tree Diagram.

UNIT V (12 hrs)

Project Evaluation and Follow Up

Project Implementation and follow up-Introduction-Project Monitoring and Evaluation-

Purpose- Benefits-Steps-Project Audit-Follow up of Project.

Course Outcomes
Students will be able to:

Knowledge
CO No. CO Statement level

CO 1 Explain the project dynamics K2

CO 2 Appraise the factors influencing projects K5

CO 3 Assess financial aspects and make projections K5

CO 4 Utilise techniques for planning and scheduling K3

CO 5 Evaluate various projects K5

30
Books for study:
1. Vishwanath Murthy, (2022), “Project Management The Complete Process”, Vikas
Publishing House Pvt. Ltd., New Delhi.
2. Lalitha Balakrishnan and Gowri Ramachandran, (2022),“Project Management”, 2nd
Edition, Himalaya Publishing House Pvt Ltd, Mumbai.
3. Rao P.C.K. (2010), “Project Management & Control”, 2nd Edition, Sultan Chand &
Sons, New Delhi.
Books for reference:
1. Vasant Desai, (2021), “Project Management”, 8th Edition, Himalaya Publishing
House Pvt Ltd, Mumbai.
2. K. Nagarajan, (2017), “Project Management”, 8th Edition, New Age International
(P) Ltd., Chennai.
3. Prasanna Chandra, (2017), “Projects: Planning, Analysis, Selection, Financing,
Implementation, and Review”, 8th Edition, McGraw Hill Education, New Delhi.
Web references:
1. https://www.manage.gov.in/studymaterial/PM.pdf
2. https://www.dias.ie/jetsetschool/presentations/PM_lecture.pdf
3. https://openjicareport.jica.go.jp/pdf/11681731_03.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 2 2 1 3 3 3 3 3 3
CO 2 3 3 2 3 3 3 3 3 3
CO 3 3 3 2 3 3 3 3 3 3
CO 4 3 3 2 3 3 3 3 3 3
CO 5 3 3 1 3 3 2 3 3 2

High – 3 Medium – 2 Low – 1

M.Com. (Accounting and Finance)

31
 First Year Core - IV Semester II

STRATEGIC COST MANAGEMENT

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
STRATEGIC COST 6 - - - 5 6 25 75 100
MANAGEMENT

Learning Objectives
1 To analyse the aspects of strategic and quality control management
2 To analyse and select cost control techniques
3 To apply activity based costing for decision making
4 To utilise transfer pricing methods in cost determination
5 To apply cost management techniques in various sectors

Course Units
UNIT I (18 hrs)
Introduction to Strategic Cost Management
Introduction to Strategic Cost Management (SCM) – Need for SCM – Differences
between SCM and Traditional Cost Management - Value Chain Analysis: Meaning and
steps - Quality Cost Management: Meaning of Quality and Quality Management – Cost
of Quality –Indian Cost Accounting Standard 21 on Quality Control - Introduction to
Lean System – Benefits of Lean System – Just in Time (JIT) – Kaizen Costing.
UNIT II(18 hrs)
Cost Control and Reduction
Cost Management Techniques: Cost Control: Meaning and Prerequisites - Cost
Reduction: Meaning and Scope – Differences between Cost control and cost reduction -
Pareto Analysis: Meaning, importance and applications - Target Costing: Meaning, steps
and Principles – Life Cycle Costing: Meaning, Strategies for each stage of product life
cycle, Benefits – Learning Curve: Meaning, Learning curve ratio and applications.
UNIT III (18 hrs)

32
Activity Based Cost Management
Activity Based Cost Management: Concept, Purpose, Stages, Benefits,Relevance in
Decisionmaking and its Application in Budgeting – Practical problems.
UNIT IV (18 hrs)
Transfer Pricing
Transfer Pricing: Meaning, Benefits, Methods: Pricing based on cost, Market price on
transfer price, Negotiated pricing and Pricing based on opportunity costs – Practical
Problems.
UNIT V (18 hrs)
Cost Management in Agriculture and IT sector
Agriculture Sector: Features, Cost Structure, Cost Management, Tools to measure the
performance, Minimum Support Price and International Perspective –Information
Technology Sector: Features, Cost Structure, Cost Management and International
Perspective.

Course Outcomes

Students will be able to

CO No. CO Statement Knowledge

level
1 Explain strategic cost management and QC K2
2 Choose the appropriate technique for cost control K3
3 Make use ofactivity based costing in practice K3
4 Choose transfer pricing methods to solve problems K3
5 Construct cost structure for Agriculture and IT sector K3

Books for study:

33
 1. Ravi M Kishore (2018), “Strategic Cost Management”, 5 thEdition,
TaxmannPublications Pvt. Ltd, New Delhi.
2. Bandgar P. K., (2017), “Strategic Cost Management”, 1stEdition, HimalayaPublishing
House Pvt Ltd, Mumbai.
3. Sexena V. K., (2020), “Strategic Cost Management and PerformanceEvaluation”,
1stEdition, Sultan Chand & Sons, New Delhi.

Books for reference:

1. John K Shank and Vijay Govindarajan (2008), Strategic Cost Management, Simon &
Schuster; Latest edition, UK
2. Jawahar Lal, (2015), “Strategic Cost Management”, 1st Edition, Himalaya Publishing
House Pvt Ltd, Mumbai.)
3. Arora M. N., (2021), “A Text Book of Cost and Management Accounting”,
11thEdition, Vikas Publishing House Pvt. Ltd., New Delhi.
Web references:
1. https://www.accountingtools.com/articles/strategic-cost-management.html#:~:text=
Strategic%20cost%20management%20is%20the,it%20or%20have%20no%20impact.
2. https://ca-final.in/wp-content/uploads/2018/09/Chapter-4-Cost-Management-
Techniques.pdf
3. https://resource.cdn.icai.org/66530bos53753-cp5.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 2 3 3 3 3 2 3
CO5 3 3 1 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

34
 M.Com. (Accounting and Finance)

First Year Core - V Semester II

CORPORATE ACCOUNTING

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

CORPORATE 6 - - - 5 6 25 75 100
ACCOUNTING

Learning Objectives
1 To understand the accounting treatment for issue of shares
2 To determine profits for fire and marine insurance
3 To prepare consolidated financial statements
4 To account for price level changes
5 To adopt financial reporting standards

Course Units
UNIT 1 (18 hrs)
Issue of Shares and Final Accounts of Companies
Issue of Shares: ESOPs - ESPS - Sweat Equity Shares - Book Building- Buy-back of Shares
- Conversion of debentures into shares - Final accounts of Companies as per Schedule III of
the Companies Act, 2013 – Managerial remuneration.
UNIT II (18 hrs)
Insurance Company Accounts
Insurance Company Accounts: Types of Insurance - Final accounts of life assurance
Companies- Ascertainment of profit- Valuation Balance Sheet-Final accounts of Fire,
Marine and miscellaneous Insurance Companies.

35
Unit III (18 hrs)
Consolidated financial statements
Consolidated financial statements as per AS 21: Consolidated Profit and Loss Account–
Minority interest – Cost of control – Capitalreserve – Inter-company holdings –Preparation
of consolidated Balance Sheet.
UNIT IV (18 hrs)
Contemporary Accounting Methods
Accounting for price level changes – Social responsibility accounting – Human resource
accounting - Forensic Accounting.
UNIT V(18 hrs)
Financial reporting
Financial reporting: Meaning, Objectives, Characteristics – Indian Accounting Standards
(AS 5, AS 10, AS 19, AS 20) – Corporate Social Responsibility: Meaning, Key provisions
of Companies Act, 2013, Accounting for CSR expenditure, Reporting of CSR, Presentation
and disclosure in the financial statements.

Theory: 20%; Problems: 80%

Course Outcomes

Students will be able to

CO No. CO Statement Knowledge

level

CO1 Determine profit and financial position by preparing K5

financialstatementsofcompaniesasperscheduleIIIofCompaniesAct,2
013

CO2 Apply the provisions of IRDA Regulations in the preparation of K3

final accounts of Life Insurance and General Insurance Companies.

CO3 Determine the overall profitability and financial position by K5

preparingconsolidatedfinancialstatementsofholdingcompaniesin
accordancewithAS21.

CO4 Analyse contemporary accounting methods K4

CO5 ExamineFinancialReporting based on appropriate K4

AccountingStandardsandprovisionsofCompaniesAct2013withrespe
cttoCorporateSocialResponsibility

36
Books for study:
1. Gupta R. L. &Radhaswamy M. (2021), “Corporate Accounting – Volume I & II”,
14thEdition, Sultan Chand &Sons, New Delhi.
2. Maheshwari S. N., Sharad K. Maheshwari &Suneel K. Maheshwari,
(2022),“Advanced Accountancy - Volume I &II”, 11thEdition, Vikas PublishingHouse
Pvt. Ltd., New Delhi.
3. Jain S. P., Narang K. L., Simmi Agrawal and Monika Sehgal (2019),
“AdvancedAccountancy - Corporate Accounting – Volume - II”, 22ndEdition,
KalyaniPublishers, New Delhi.
4. Reddy T. S. &Murthy A., (2022), “Corporate Accounting – Volume I &II”, 17th
Edition, Margham Publications, Chennai.

Books for reference:

1. ArulanandamM.A &Raman K.S., (2021), “Advanced Accounting (Corporate
Accounting – II)”, 8thEdition, Himalaya Publishing House Pvt Ltd, Mumbai.
2. Shukla M C, Grewal T S and Gupta S C, (2022), “Advanced Accounts Volume
II”,19thEdition, Sultan Chand &Sons, New Delhi.
3. Gupta R. L., (2022), “Problems and Solutions in Company Accounts”,
2ndEdition,Sultan Chand &Sons, New Delhi.
Web references:
1. https://resource.cdn.icai.org/66550bos53754-p1-cp9.pdf
2. https://resource.cdn.icai.org/66545bos53754-p1-cp4.pdf
3. https://resource.cdn.icai.org/66638bos53803-cp1.pdf
4. http://ppup.ac.in/download/econtent/pdf/MBA%201st%20sem%20Lecture%20note%
20on%20forensic%20accounting%20by%20Anjali.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 3 3 2 3 3 3 3 3 3
CO 2 3 3 3 3 2 3 2 3 3
CO 3 3 3 2 3 3 3 3 3 3
CO 4 3 3 3 3 3 3 3 3 3
CO 5 3 3 3 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

37
 M.Com. (Accounting and Finance)

First Year Core - VI Semester II

SETTING UP OF BUSINESS ENTITIES

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
SETTING UP OF 6 - - - 4 6 25 75 100
BUSINESS ENTITIES

Learning Objectives
1 To understand the startup landscape and its financing
2 To analyse the formation and registration of Section 8 company
3 To outline the concept of LLP and business collaboration
4 To understand the procedure for obtaining registration and license
5 To create awareness about the legal compliances governing business entities
Course Units
UNIT I (18 hrs)
Startups in India
Types of business organisations –Factors governing selection of an organisation -
Startups – Evolution – Definition of a Startup – Startup landscape in India – Startup
India policy – Funding support and incentives – Indian states with Startup policies –
Exemptions forstartups – Life cycle of a Startup – Important points for Startups –
Financing options available for Startups – Equity financing – Debt financing – Venture
capital financing – IPO – Crowd funding – Incubators - Mudra banks –Successful
Startups in India.
UNIT II (18 hrs)
Not-for-Profit Organisations
Formation and registration of NGOs – Section 8 Company – Definition – Features –
Exemptions – Requirements of Section 8 Company – Application for incorporation –
Trust: Objectives of a trust – Persons who can create a trust – Differences between a

38
public and private trust – Exemptions available to trusts – Formation of a trust - Trust
deed –Society – Advantages – Disadvantages – Formation of a society – Tax exemption
to NGOs.
UNIT III (18 hrs)
Limited Liability Partnership and Joint Venture
Limited Liability Partnership: Definition – Nature and characteristics – Advantages and
disadvantages – Procedure for incorporation – LLP agreement – Annual compliances of
LLP-Business collaboration: Definition – Types –Joint venture: Advantages and
disadvantages – Types – Joint venture agreement - Successful joint ventures in India–
Special Purpose Vehicle – Meaning – Benefits – Formation.
UNIT IV (18 hrs)
Registration and Licenses
Registration and Licenses: Introduction – Business entity registration – Mandatory
registration – PAN – Significance – Application and registration of PAN – Linking of
PAN with Aadhar –TAN – Persons liable to apply for TAN – Relevance of TAN –
Procedure to apply for TAN –GST: Procedure for registration – Registration under
Shops and Establishment Act –MSME registration – Clearance from Pollution Control
Board – FSSAI registration and license – Trade mark, Patent and Design registration.
UNIT V (18 hrs)
Environmental Legislations in India
Geographical Indication of Goods (Registration and Protection) Act, 1999: Objectives,
Salient Features - The Environmental Protection Act, 1986: Prevention, control and
abatement of environmental pollution - The Water (Prevention And Control of Pollution)
Act, 1974: The Central and State Boards for Prevention and Control of Water Pollution -
Powers and Functions of Boards - Prevention and Control of Water Pollution - Penalties
and Procedure- The Air (Prevention and Control of Pollution) Act, 1981: Central and
State Boards for The Prevention and Control of Air Pollution - Powers And Functions -
Prevention and Control of Air Pollution - Penalties and Procedure.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Compare the various avenues of acquiring finance to setup a K2

39
 business entity

CO 2 Recall the legal requirements for Section 8 Company K1

CO 3 Examine the provisions for LLP and joint venture K4

CO 4 Analyse the registration and licensing procedure K4

CO 5 Examine the compliance of regulatory framework regarding K4

environment

Books for study:

1. Kailash Thakur, (2007) “Environment Protection Law and Policy in India”, 2nd
Edition, Deep & Deep Publication Pvt. Ltd., New Delhi.
2. Avtar Singh, (2015), “Intellectual Property Law”, Eastern Book Company, Bangalore
3. Zad N.S and Divya Bajpai, (2022) “Setting up of Business Entities and Closure”
(SUBEC), Taxmann, Chennai
4. Amit Vohra &Rachit Dhingra (2022) “Setting Up Of Business Entities & Closure”,
6th Edition, Bharath Law House, New Delhi
Books for reference:
1. Setting up of Business Entities and Closure (2021), Module 1, Paper 3, The Institute
of Company Secretaries of India, MP Printers, Noida
2. The Air (Prevention and Control of Pollution) Act, 1981, Bare Act, 2022 Edition,
Universal/LexisNexis, Noida
3. The Water (Prevention and Control of Pollution) Act, 1974, Bare Act, 2022 Edition,
Universal/LexisNexis, Noida
4. Cliff Ennico, (2005) “Small Business Survival Guide Starting Protecting and Securing
your Business for Long-Term Success”, Adams Media, USA
5. Daniel Sitarz,(2011) “Sole Proprietorship: Small Business Start-up Kit”, 3rdEdition,
Nova Publishing, USA
Web references:
1. https://www.icsi.edu/media/webmodules/FINAL_FULL_BOOK_of_EP_SBEC_2018
.pdf
2. https://www.mca.gov.in/MinistryV2/incorporation_company.html 3)
3. https://legislative.gov.in/sites/default/files/The%20Limited%20Liability%20
Partnership%20 Act,%202008.pdf
4. https://legislative.gov.in/sites/default/files/A1999-48.pdf
5. https://www.indiacode.nic.in/bitstream/123456789/6196/1/the_environment_protectio
n_act%2C1986.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 3 3 3 3 1 3
CO2 3 2 2 3 2 3 2 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 3 3 3 3 3 3 3

40
 CO5 3 3 3 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

M.Com. (Accounting and Finance)

First Year Elective - III A Semester II

FOREXMANAGEMENT

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
FOREXMANAGEMENT 4 - - - 3 4 25 75 100

Learning Objectives
1 To understand international business models and financing functions
2 To analyse the effect of exchange rate systems and policies on multi currency
trade
3 To evaluate the various derivative instruments available in the foreign exchange
market
4 To understand the role of various credit instruments and documents in
international finance
5 To evaluate the role of governing institutions and their schemes to promote
foreign trade policy
Course Units

UNIT I (12 hrs)

Introduction to International Financial Management
InternationalFinancialManagement (IFM): An Overview – Scope -
InternationalBusinessanditsModels -NatureofInternational Financing Functions - Factors
Leading to International Financial Functions -IFM and DomesticFinancialManagement -
WorldBank:ObjectivesandFunctions.

41
UNIT II (12 hrs)
Exchange Rate Mechanism
Exchange rate fixation- Purchasing power parity theory - Interest rate Parity Theory - Flow
Model - Asset market models - Factors determiningExchangeRate - Forecasting of
exchange rates - Nominal Effective Exchange Rates and real Effective Exchange rates -
Hedging against Exchange rate fluctuations - Exchange Rate Mechanism: Exchange Rate
Systems and Policies - Central Bank Intervention - Monetary and Portfolio Balance.

UNIT III (12 hrs)

Foreign Exchange Market and Derivative Instruments
ForeignExchangeMarket:SpotandForwardCurrencyExchange – Derivative instruments
traded in the foreign exchangemarket-CurrencyForwardsandFutures-CurrencyOptions -
OptionsversusForwardsorFutures - Pricing of Currency Options- Currency Swaps -
Mechanics and Pricing of Interest Rate andCurrencySwaps -SwapValuation.

UNIT IV (12 hrs)

Foreign Trade Contracts and Documents
Foreign Trade Contracts and Documents: Export Procedures - Elements of an Export
Contract - Letter ofCredit –Types -OperationsofLetterofCredit -
DocumentsusedinForeignTrade –Incoterms - Export Promotion and Schemes: Institution
for Export Promotion - Advisory boards -Export PromotionOrganisation -Serviceinstitutes
-SchemesforExport PromotionunderCurrentEXIM Policy.

UNIT V (12 hrs)

FOREX Management in India
Fixed and fluctuating rates-rupee convertibility-NOSTRO-VOSTRO-LORO Accounts-
Exchange control measures- Relevance- Foreign Exchange reserves of India- composition
and Management- monetary and Fiscal policy and its impact on foreign exchange reserves
in India - Non Resident Deposits and Investments.

CourseOutcomes
Students will be ableto
CO No. CO Statement Knowledge
level

42
 CO 1 Examine the contribution of international institutions in maintaining K4
equitable financial trade and functions
CO 2 Analyse the factors determining the exchange rate mechanisms and K4
policies
CO 3 Apply the theories to evaluate the derivative instruments traded in K3
the foreign exchange market
CO 4 Explain the procedures relating to foreign trade K2
CO5 Summarise exchange control measures K2

Books for study:

1. Jeevanandam C (2020), "Foreign Exchange and Risk Management", 17 th Edition,
Sultan Chand and Sons, New Delhi.
2. Paresh Shah (2015), "Forex Management", Dreamtech Press India Pvt. Ltd, New
Delhi.
3. Deepak Tandon (2006), "Forex Management and Business Strategy", 1 st Edition,
Skylark Publications, New Delhi.
4. Sunil Kumar (2016), "Foreign Exchange Management", Galgotia Publishing
Company, New Delhi.

Books for reference:

1. Rajwade A.V. and Desai H.G. (2014), "Foreign Exchange, International Finance
and Risk Management", 5thEdition, Shroff Publishers & Distributors Pvt. Ltd, Navi
Mumbai.
2. Easha Sharma, "Foreign Exchange Management", Golden House Publication, New
Delhi.
3. Kilani D.T., "Foreign Exchange Management Manual", Snow White Publications,
Mumbai.
Web references:
1. https://www.icsi.edu/media/webmodules/publications/FTFM_Final.pdf
2. https://backup.pondiuni.edu.in/sites/default/files/Forex-mgt%26cd-260214.pdf
3. https://www.hansrajcollege.ac.in/hCPanel/uploads/elearning/elearning_
document/IB.pdf

Note: Latest edition of the book may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 2 2 3 2 3 3
CO2 3 3 3 3 2 2 2 3 2
CO3 3 3 2 3 3 3 3 3 3
CO4 2 2 2 3 3 2 3 2 2

43
 CO5 2 3 2 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

M.Com. (Accounting and Finance)

First Year Elective – III B Semester II
DERIVATIVES MARKET

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
DERIVATIVES MARKET 4 - - - 3 4 25 75 100

Learning Objectives
1 To understand how futures and options markets work
2 To evaluate the basic derivatives and their applications in the financial risk
management and investment.
3 To understand the theoretical underpinnings and the practical applications in real
world of derivative securities.
4 To define the various types of payoff for buyer and identifying commodity
markets
5 To analyse the commodities market and its role in trading

Course Units

UNIT I (12 hrs)

Introduction
Introduction to Derivatives – Definition of derivatives products – Participants in
derivatives market, Economics of derivatives market, Overview of Derivatives; Forwards:
Introduction and Pricing, Arbitrage, Forwards Pricing on Consumption Assets; Futures:
Introduction and Salient Features.
UNIT II (12 hrs)
Futures contracts
Futures: Margining and MTM, Forwards and Futures Prices, Exposure and Risk, Basics of

44
Futures Hedging, Nuances in Futures Hedging. Further Aspects of Futures Hedging;
Basics of Mean-Variance Portfolio Theory and CAPM; Systematic and Unsystematic
Risk. Index Futures: Features, Hedging and Arbitrage; Basics of Interest Rates, YTM and
Other Yield Measures.
UNIT III (12 hrs)
Interest rate and Option
Interest Rate Risk and Its Measurement; Interest Rate Futures: Features of IRFs, Hedging
of Interest Rate Risk. T-Bill and Eurodollar Futures, T-Bond Futures; Tailing the Hedge;
Basic Theory of Options. Options: Price Bounds, Put-Call Parity; American Options;
Trading Strategies. Option Spread Strategies; Stochastic Processes: Basic Theory,
Brownian Motion, Diffusion Equation, Central Limit Theorem.
UNIT IV (12 hrs)
Payoff for Buyer
Payoff for buyer (long futures) of futures – Pay off for seller (short futures) of futures-
Hedging, Speculation and Arbitrage – Options pay off – Pay off profit for buyer of call
options- Pay off profit for writer of call options. Hedging and speculation in options. Ito’s
Equation; Stock Price Distribution, Fokker Planck Equation; Option Pricing: Binomial
Model. Girsanov Theorem; Black Scholes Model; Option Greeks.
UNIT V (12 hrs)
Commodity Markets
Evolution of Commodity Markets – Commodity markets in India – New York Mercantile
Exchange- London Metal Exchange, Chicago Board of Trades –Tokyo Commodity
Exchange, Chicago Mercantile Exchange. Option Greeks: Further Properties, Role in
Trading; FRAs and Swaps. Valuation of Swaps; Value at Risk

CourseOutcomes
Studentswillbeableto:
CO No. CO Statement Knowledge
level
CO 1 Recalltheconceptsand marketmechanicsofdifferenttypesof K1
financialderivatives
CO 2 Explain about future contracts K2

CO 3 Determine interest rate risk K5

CO 4 Explainvariouspayoff forbuyer offuturesandotheroptions like K2

45
 hedgingandspeculation.
CO5 Identifytheevolutionof commoditymarketsandexchangesinIndia. K3

Books for study:

1. Somanthan, “Derivatives”, Chennai, McGraw Hill Publishing Company Limited ,2017.
2. Boyle Patrick & McDougall Jessi,” Trading and Pricing Financial Derivatives: A
Guide toFutures, Options, and Swaps” Paperback,2018.
3. Rustagi R.P. (2022), Derivatives and Risk Management, Taxmann Publications, New
Delhi
Books for reference:
1. Gupta S.L,(2017) " Financial Derivatives: Theory, Concepts and Problems”, 2nd
Edition, PHI Learning Pvt Ltd.
2. Arthur A. Thompson; A.J. Strickland III, (2003) “Strategic Management: Concepts and
Cases”, 4th Edition, Mcgraw-Hill, Noida
3. Derivatives & Risk Management, Rajiv Srivastava, (2013) 4 th Edition, Oxford
Publication House
4. Kolb W Robert&Overdhal A James, (2009), “Financial Derivatives: Pricing and Risk
Management”, John Wiley & Sons,New Jersy
Web references:
1. https://onlinecourses.nptel.ac.in/noc19_mg39/preview
2. https://www.classcentral.com/course/swayam-financial-derivatives-risk-management-
14056

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 2 3 3 3 1 2 3 3 2
CO2 2 2 3 2 3 3 3 1 1
CO3 2 1 1 3 2 2 2 3 3
CO4 1 3 1 3 2 1 2 2 2
CO5 3 2 2 2 2 2 1 1 1

High – 3 Medium – 2 Low – 1

46
 M.Com. (Accounting and Finance)

First Year Elective IV A Semester II

CORPORATERESTRUCTURINGLAWANDPRACTICE
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
CORPORATERESTRUCTU 4 - - - 3 4 25 75 100
RINGLAWANDPRACTICE

Learning Objectives
1 To acquire knowledge about various strategies of Corporate Restructuring.
2 To understand the procedural aspects relating to meetings and petitions
3 To analyse the legal and procedural aspects of Mergers,Amalgamations and Takeovers.
4 To understand the concept, need, modes and procedural aspects of Demerger and
Reverse Merger.
5 To understand the Global and National Scenario of Corporate Restructuring

Course Units

UNIT I (12 hrs)

Corporate Restructuring and Strategic Planning

Corporate Restructuring –Meaning, Need, Scope and Modes - Global and National Scenario -
Strategic Planning- Competitive advantage and core competence - Strategic Formulation-
Routes for executive strategy:Start up, Mergers, Acquisition, Takeover, Disinvestment and
Strategic Alliances.

UNIT II (12 hrs)

Legal and Procedural aspects related to meetings and petitions
Meetings and Petitions: Concept, Need and Reasons – Legal Aspects – Procedural Aspects
relating to commencing of meetings and presentations of petitions including documentations.

UNIT III (12 hrs)

47
Takeovers
Takeovers: Meaning – Types of Takeovers – Legal Aspects – Securities and Exchange Board
of India Takeover Regulations – Procedural Aspects – Economic Aspects – Financial Aspects
– Payment of Consideration – Bailout Takeovers – Takeover of Sick-Units.

UNIT IV (12 hrs)

Demergers
Difference between Demergers and Reconstructions - Modes of Demerger – By Agreement,
Under scheme of arrangement, by Voluntary Winding Up – Reverse Mergers.

UNIT V (12 hrs)

Buy back of shares

Buy back of shares – Concept and necessity – Securities and Exchange Board of India
Guidelines – Procedure and Practice of buyback of shares.

CourseOutcomes:
Studentswillbeableto:
CO CO Statement Knowledge level
No.
CO 1 Identify the different strategies of Corporate Restructuring K3
CO 2 Summarise legal and procedural aspects relating to meetings K2
CO 3 Explainthelegalandproceduralaspectsof K2
Mergers,Amalgamationsand Takeovers
CO 4 DistinguishbetweendifferentmodesofDemergerandReverse K4
Merger
CO 5 Identify the procedural and practical aspects of Buy back of K3
sharesbyCompanies

Books for study:

1. SampathK. R. (2018), “Law and Procedure for Mergers/ Amalgamations, Takeovers,
Joint Ventures, LLPs & Corporate Restructure”, 11th Edition, Snow White Publications
Pvt. Ltd, Mumbai
2. Ramanujam S.(2019), “Mergers et al”, 4th Edition, Lexis Nexis Butterworth India
3. Prasad G. Godbole (2013), “Mergers, Acquisitions and Corporate Restructuring”, 2 nd
Edition, Vikas Publishing

Books for reference:

48
 1. Ray, Kamal Ghosh, (2010), “Mergers and Acquisitions: Strategy, Valuation and
Integration”, PHI Learning Pvt. Ltd., New Delhi
2. ICSI Study Material – Corporate Restructuring, Valuation and Insolvency
3. Kwang S. Chung, Susan E. Hoag, J. Fred Weston (2015), “Mergers, Restructuring and
Corporate Control”, Pearson Education IndiaPvt. Ltd, Noida.
Web references:
1.https://www.icsi.edu/media/webmodules/11112021Module_2_Paper_5_CRILW_PI_Book.
pdf
2. https://www.mca.gov.in/MinistryV2/restructuring+and+liquidation.html

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 2 3 3 3 3 3 3
CO5 3 3 2 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

49
 M.Com. (Accounting and Finance)
First Year Elective - IV B Semester II

DRAFTINGANDCONVEYANCING
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
DRAFTINGANDCONVEYA 4 - - - 3 4 25 75 100
NCING

Learning Objectives
1 To acquire knowledge on drafting and conveyancing and the general principles to be
adopted for drafting all sorts of deeds.
2 To familiarize with the secretarial procedure in drafting the various resolutions and
recording of minutes of meetings.
3 To understand the procedure to be followed for Memorandum of Association and
Articles of Association.
4 To understand the provisions to be complied with for drafting of notice, agenda,
resolutions and minutes of the meetings.
5 To prepare documents based on secretarial practice

Course Units

UNIT I (12 hrs)

Drafting and Conveyancing

Drafting and Conveyancing:Meaning - Distinction between Drafting andConveyancing -

General principles of drafting all sorts of deeds and conveyancing and other writings -
Guidelines for use of particular words and phrases for drafting and conveyancing - Basic
components of deeds – Document- Various kinds of deeds- Components of deeds -
Engrossment and stamping of a deed.

UNIT II (12 hrs)

50
Secretarial practices in drafting
Secretarial practices in drafting - Principles relating to drafting of various resolutions –
Preparation of agenda for committee, board, shareholders meetings - Drafting and
recording of minutes.

UNIT III (12 hrs)

Drafting and conveyancing relating to various deeds

Drafting and conveyancing relating to various deeds - Drafting of agreements - Important
points in regard to drafting of contracts - Collaboration agreements - Drafting of a bill,
Gift- deeds of Power of Attorney- Revocable and Irrevocable Power of Attorney - Power
of Attorney by a company, Stamp duty, Construction and registration of Power of
Attorney.

UNIT IV (12 hrs)

Drafting of agreements
Drafting of agreements- Drafting of various commercial agreements, guarantees, counter
guarantees, bank guarantees, outsourcing agreements, service agreements- Electronic
contracts.

UNIT V (12 hrs)

Drafting of agreements under the Companies Act

Drafting of agreements under the Companies Act - Drafting of Memorandum of
Association and Articles of Association - Underwriting and brokerage agreements -
Shareholders agreements- Contract of appointment of Managing Director, Manager and
Company Secretary.

Courseoutcomes:
Studentswillbeableto:
CO No. CO Statement Knowledge
level
CO 1 Explaintheprocedure regardingdraftingand conveyancing K2
CO 2 Demonstrate thesecretarial practices indrafting K2
CO 3 Illustrate variousdeeds K2
CO 4 Demonstrate skills in draftingagreements K2
CO 5 Explainagreementspertainingtocompanylaw K2

51
Books for study:
1. Chaturvedi R.N(2018), “Pleadings, Drafting & Conveyancing”, Central Law Publications,
Allahabad
2. Murali Manohar (2004), “Art of Conveyancing and Pleading”, 2nd Edition, Eastern Book
Company, Bengalore
3. MyneniS.R. (2022), “Drafting, Pleading and Conveyancing”, Asia Law House, Hyderabad.

Books for reference:

1. AgarwalP.K. (2014), “Drafting, Pleading and Conveyancing”, Samudhvab Publisher,
Kolkatta
2. Sarkar (2022), “Guide To Drafting, Pleading & Conveyancing (Forms & Precedents)”,
Premier Publishing Company, Allahabad
3. ICSI Study Material - Drafting, Pleadings and Appearances
Web references:
1. https://www.icsi.edu/media/webmodules/Drafting_Pleadings_Appearances_22112022.pdf
2. https://yusuflaw.com/wp-content/uploads/2020/07/Law-on-Drafting-Pleading-
Conveyancing-YAL.pdf
3. http://lawfaculty.du.ac.in/files/course_material/V_Term/502%20-
%20Drafting,%20Pleadings,%20and%20Conveyancing%20(1).pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 2 3 3 3 3 3 3
CO5 3 3 2 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

52
 Skill Enhancement Course - I
SOFT SKILLS AND CAREER ACTUALIZATION
UNIT – I COMMUNICATION SKILLS. 12 –
Hours
Communication – Importance – Types of communication - Process of
Communication – Barriers and Breakdown of communication – Effective
Communication - General Communication skills for Presentation – Professional
Communication Skills for Presentation – Social Communication
skills for Presentation.
UNIT – II RESUME PREPARATION AND GROUP 12 –
DISCUSSION Hours
Resume – writing resume – Resume Design – Parts of a Resume – Resume Styles
– Opening – Contents – Closing – Final writing Tips - Group Discussion -
Selection of GD Subject – GD Strategies – Getting the GD started –
Creating friendly cooperative atmosphere – GD
Presentation - Topic analysis – Discussing Problems – Group interaction Strategies.

UNIT – III INTERVIEW TECHNIQUES 12 –

Hou
rs
Interview – Characteristics – purpose – Types – Pre – interview presentation
Techniques – Planning for interview – Answering Skills – Effective
Communication during Interviews – importance of Body Language – projecting
a positive image – Alternative interview format –
Telephone Interview – Interview Through video conferencing.
UNIT – IV PRESENTATION SKILLS 12 –
Hou
rs
Presentation Skills – Importance -Types – Understanding the audience – Planning
and designing – Written and Oral Presentation – Making use of notes and outlines
– Paper Presentation Techniques – Presentation Tools – Voice Modulation –
Audience Analysis – body
language.
UNIT – V NEGOTIATION TECHNIQUES 12 –
Hou
rs

53
Negotiation Techniques – Importance of Negotiation Techniques - Inter personal
Skill – Importance – Fundamental – Preparation – Techniques of Negotiation –
Process of Negotiation
– Relationships –– Self Motivation – Attitudes – Goal Setting – Structuring.

Text Books:
1. Barker.A, Improve your communication Skill, Kogan page india private Ltd, New
Delhi 2014.
2. Sankaran.K, And Kumar Maahendra, Group Discussion and Interviews, M.L
Publications, Agra.2016
References:
1. Soft Skills, Hariharan, MJP Publishers, New Delhi, 2016.
2. Raman, Meenakshi, Technical Communication – Principles and
Practices,S.Chand & Co, New Delhi.

54
 Value Added Course:
GST Returns Filling and Procedures
Unit I: Introduction to GST - GST Highlights-Registration – Process - Supply of Goods
and Services - Mixed Supply and Composite Supply - GST Compliance - Non Compliance -
Brief inference of existing law – Assessment - GST Impact - Input Credit Mechanism -
Entitlement of Input Tax Credit - Non Entitlement of Input Tax Credit - Input Tax Credit Set
off - Input Tax Credit Claim
Unit II: Invoicing - GST Invoice – Meaning - Who should issue GST Invoice? - The
mandatory fields for GST Invoice - By when should you issue invoices? - Personalize GST
Invoices - Types of invoices - GST Invoicing under Special Cases - E Way Bill - E way Bill-
Definitions - Time for Generate E way Bill - Who should generate? - Cases when E way bill
is not required - Status of Implementation across India in E way bill - How to generate E Way
Bill - Validity of E Way Bill - Documents required for E way bill
Unit III: GST Register - How to Apply for a New GST Registration? - How to Amend,
Cancel, or Revoke GST Registration? - GST Practitioner – Terminologies - Intrastate Supply
- Interstate Supply - Return of Goods - Cancellation of Services - Supplies of Inclusive of
Tax - Composite Dealers - Unregister Dealers - Exports/Exports through LUT Bond –
Imports - Exempted Goods - SEZ Sales - Advance Receipt and Payment - E Invoicing
Unit IV : Technology for GST - Application Program Interface - Functionality of GSP and
ASP Solutions - GST Suvidha Provider - ASP Monitoring & Exposing - GST Return Filing -
How to File GSTR - How to File GSTR 3B in GST Portal - Generate the GST Challan -
Filling Annual Return GST
Unit V: Job Opportunities in GST - GST Practitioners – A New Career Opportunity - Tax
Consultant - GST opens Job opportunities for Finance, Commerce Graduates - MSME
opportunities for Entrepreneur

55