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Goa University
P.O. Goa University, Taleigao Plateau, Goa 403 206, India

Syllabus of M.Com Programme

Offered at the Department Of Commerce and Affiliated Colleges
under OA 18 w.e.f from the Academic Year 2014-2015
A brief description of the Course
Purpose
The main objective of offering M.Com programme under Choice Based Credit System (CBCS) is to train
manpower requirements for Teaching, Research and Industry. After completing M.Com programme the
candidate should be able to join in teaching profession as Assistant professor, join in research in any of the
universities/Institutions for M.Phil/Ph.D programme and join the corporate world such as Banking,
Insurance, Securities Market, IT enabled services and Manufacturing at managerial level positions in the
areas of Accounting, Finance, Taxation, Marketing and Human Resources or start their own enterprises.

Prerequisites
To seek admission to M.Com programme a candidate must have passed B.Com programme . The admission
is granted to the candidates applied for based on percentage of marks obtained at B.Com in the order of
merit. The candidate admitted are expected to possess the basic knowledge in the area of all the commerce
courses covered at B.Com level

Credits (theory, tutorials, practicals)

In order to award M.Com degree the candidate must have earned 80 credits during two years. Of these
40 credits are from Compulsory courses and 40 credits are from specializations offered during the
second year. However, the candidate is allowed to opt for up to a maximum of 20 credits from any other
department to meet the requirement. Each credit will carry 15 hours of teaching. The number of theory,
tutorial and practical is indicated against each course in the list of courses presented below.

Number of semesters, how the courses are distributed

The M.Com programme is divided in to Four semesters. Distribution of courses for each semester are
given below.

Summer Training and Industrial/Institutional Tour

Every student has to undergo compulsory 4 weeks summer training in industrial organizations to gain
hands on experience at the end of Semester II. During the programme Industrial/Institutional tour with
no credits is optional and the entire expenditure for the tour is to be met by the students.

Dissertation
As a part of M.Com Programme a compulsory Dissertation carrying 12 credits is offered during the
third and fourth semester.

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M.Com -List of Courses

In the following tables, L refers to lectures, T refers to tutorials and P refers to practicals. Description of a
course appears on the page number listed in the tables.

Compulsory Courses
Course Code Number and Name
COC101
COC102
COC103
COC104
COC105
COC201
COC202
COC203
COC204
COC205

Advanced Financial Management

Business Statistics
Managerial Accounting
Capital Markets
Advanced IT Applications for Business
Corporate Accounting
Organizational Behaviour
Marketing Management
Security Analysis and Portfolio Management
Corporate Tax Planning and Management

L-T-P
(hours/week)
4-0-0
2-0-2
4-0-0
4-0-0
2-0-2
4-0-0
4-0-0
4-0-0
4-0-0
4-0-0

Credits
4
4
4
4
4
4
4
4
4
4

Page
Number
4
5
6
8
9
10
11
12
13
15

Specialization courses
The students are required to opt for 4 papers during the third semester and 3 papers during the fourth
semester from one of the two specializations.

Accounting & Finance

Course Code Number and name
COO3A1
COO3A2
COO3A3
COO3A4
COO4A1
COO4A2
COO4A3

L-T-P
(hours/week)
2-0-2
4-0-0
4-0-0
4-0-0
4-0-0
4-0-0
4-0-0

Credits

L-T-P
(hours/week)
Retail Marketing
4-0-0
Human Resource Development
4-0-0
Advertising and Sales Management
4-0-0
Business Policy and Strategic Management
4-0-0
Entrepreneurship Development
4-0-0
Tourism and Travel Management
4-0-0
Services Marketing
4-0-0
Field-based Compulsory Courses
Course Code Number and name
L-T-P
(hours/week)
Dissertation

Credits

Econometrics for Finance

Banking and Insurance Management
Financial Services
Indirect Taxes
Derivatives Market
Cost Management
International Financial management

4
4
4
4
4
4
4

Page
Number
16
17
18
19
20
21
22

Business Management
Course Code Number and name

COO3B1
COO3B2
COO3B3
COO3B4
COO4B1
COO4B2
COO4B3

COC4D

4
4
4
4
4
4
4
Credits
12

Page
Number
23
24
25
26
27
28
29
Page
Number
30

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Recommended distribution of courses Semester-Wise

SEMESTER
Semester I

Semester II

Course Number
COC101
COC102
COC103
COC104
COC105
COC201
COC202
COC203
COC204
COC205

Summer Training:
At the end of 2nd semester, students will have to undergo four weeks
(10th May to 10th June) summer training to gain on the job
experience in commercial / industrial organisations / finance &
investment companies / professional firms such as CAs, Stock
Brokers, Project management Consultants / small and medium
enterprises in Goa or outside. At the end of the summer training,
students shall be required to produce a certificate of experience for
duration of four weeks to become eligible for admission to the
second year M.Com Course.
COO3A1
Semester III (Accounting and Finance)
COO3A2
COO3A3
COO3A4
COO3B1
Semester III (Business Management)
COO3B2
COO3B3
COO3B4
COO4A1
Semester IV (Accounting and Finance)
COO4A2
COO4A3
COO4B1
Semester IV (Business Management)
COO4B2
COO4B3
COC4D
Dissertation

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COC101 Advanced Financial Management [4 Credits]

Learning Objective: The objective of this course is to help students understand the process of financial
decision making to enhance share holders wealth
UNIT 1: Introduction
(8 Hours)
Introduction to Financial Management: Meaning, nature and scope of finance Financial goal (profit vs. wealth
maximization) Finance functions Investment, financing and dividend decisions Organisation of Finance function
Finance and other related areas. [Theory only].

UNIT 2: Capital Budgeting

(15 Hours)

Investment Decisions: Nature of investment decisions Investment evaluation criteria Methods of Capital
Budgeting (payback period, accounting rate of return, net present value, internal rate of return, profitability index)
NPV and IRR comparison Capital rationing
Risk analysis in capital budgeting Meaning and nature Risk adjusted discount rate Certainty Equivalent
Statistical Techniques to handle risk Probability Assignments Standard Deviation and Coefficient of Variation
Probability Distribution approaches Independent and Dependent Cash Flows over time Decision Tree Analysis.
(Including practical problems).
UNIT 3: Financing Decisions:
(15 hours)
Meaning and Importance of financing decisions - Meaning and significance of cost of capital Calculation of cost of
capital (debt, preference capital, equity capital and retained earnings) Combined cost of capital (weighted) Cost of
equity and CAPM
Operating and Financial Leverage Measurement of leverage - Effects of operating and financial leverage on profit
Analyzing alternate financial plans Combined / Composite Leverage [Including practical problems]
Capital Structure Theories (Net Income, Net Operating Income, Traditional, and M.M hypotheses) Determining
capital structure in practice. [Theory only].

UNIT 4: Working Capital management

(15 Hours)
Management of Working Capital: Meaning, significance, and types of working capital Calculating
operating cycle period and estimation of working capital requirements Financing of working capital and
norms of bank finance Sources of working capital Various committee reports on bank finance
Dimensions of Working Capital Management Cash-Inventory-Receivables Management[Including
practical problems].
UNIT 5: Dividend Decisions
(7 Hours)
Dividend Policies: Issues in dividend decisions - Walters model Gordons model MM hypothesis - Dividend and
uncertainty Relevance of dividend Dividend policy in practice Forms of dividends Stability in dividend
Corporate dividend behaviour [Including practical problems].
Suggested readings:
1. Brealey, Richard A and Steward C. Myers; Corporate Finance, McGraw Hill, New York,7th ed, 2007
2. Chandra , Prasanna: Financial Management, Tata McGraw Hill, Delhi, 6th ed, 2012
3. Hampton, John: Financial Decision Making, Prentice Hall, Delhi, 5th ed, 2008
4. Pandey, I.M: Financial Management, Vikas Publishing House, Delhi, 10th ed, 2010
5. Van Horne, J.C. and J.M. Wachowicz Jr.: Fundamentals of Financial Management, Prentice Hall , Delhi,6th ed,
2005
6. Pinches, George E: Essential of Financial Management; Harper and Row, New York.
7. Khan MY, Jain PK: Financial Management; Tata McGraw Hill, New Delhi, 6th ed 2012
8. Ross, Wester field and Jordan, Fundamentals of Corporate Finance, TMH,6th ed, 2008
9. V.K. B halla, Financial Management and Policy, Anmol Publishers, New Delhi,3rd ed,2012
10. G.Sudarshan Reddy, Financial Management, Himalaya Publishers, 3rd ed,2012

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COC102 Business Statistics [4 Credits]

Learning Objective: At the end of the course work, students will be in a position to identify the research gap,
develop objectives, formulate hypotheses, gather required data, successfully complete the data analysis, and
prepare a research report. During the course of study, students will be familiarized with the statistical software
used for data analysis. Every student should be able to understand the reasons for not resorting to plagiarism.
UNIT 1: Introduction to Research
(5 hours)
Introduction to Research Meaning, scope, and importance of research Types of research The Process
of research Importance of literature review Identification of research gap Formulation of research
problem and development of the research hypotheses Research design.
UNIT 2: Introduction to Data Management
(10 hours)
Identification and Managing Data Primary and secondary data Primary and secondary data collection
methods Qualitative and quantitative data Attitude measurement and scaling Questionnaire designing.
UNIT 3: Sampling Theory
(10 Hours)
Sampling Theory and Data Collection Population and sample study Sampling theory Sampling
considerations Sample design and choice of sampling techniques Sample size Sampling and nonsampling errors Data processing.
UNIT 4: Data Analysis
(20 Hours)
Data Analysis Measures used for organizing the data (Tabulation and Graphs) Measures used for
describing the data(central tendency, dispersion, skewness, and kurtosis) Measures used for analysis the
relation and prediction (correlation, regression, and time series) Measures used for testing the data
(parametric and non-parametric tests) [Theory and Practical Problems]
UNIT 5: Report Writing
(15 Hours)
Reporting Research Results Meaning of plagiarism How to prevent plagiarism Types of reports
Planning report writing Research report format Principles of writing Documentation: Foot notes and
Bibliography Writing the report Typing the report Briefing Evaluation of research report.
Suggested Readings:
1. Chawla, Deepak and Sondhi, Neena. Research Methodology: Concepts and Cases. Vikas Publishing
House Private Ltd.
2. Cooper, Donald R and Schindler, Pamela S, Business Research Methods, Tata McGraw Hill.
3. Krishnaswami, O. R and Ranganathan. M. Methodology of Research in Social Sciences. Himalaya
Publishing house.
4. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
5. Aizel, Amir D & Sounderpandian, Jayavel. Complete Business Statistics, Tata McGraw Hill.

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COC103 Managerial Accounting [4 Credits]

Learning Objectives: This course aims at strengthening the technical skills of students in the area of corporate
accounting and enhancing their knowledge on contemporary issues and developments in the area.
UNIT 1: Management Accounting and Accounting Standards and Practice
(12 Hours)
Accounting Meaning Scope Need Branches of Accounting - Methods of Accounting Concepts
Conventions Limitations Financial Accounting Vs Cost Accounting Vs Management Accounting
Significance Nature Scope Functions Tools and Techniques of Management Accounting
Accounting Standards GAAP International Accounting Standards Committee (IASC) International
Accounting Standards Board (IASB) Accounting Standards Board (ASB) Indian Accounting Standards.
Need and Significance of IFRS- IFRS Vs IAS Adaptability and limitations of IFRS in India.
UNIT 2: Financial Statements and Analysis
(12 hours)
Financial Statements Types of Financial Statements Income Statement Balance Sheet Fund Flow
Statement Cash Flow Statement Owners Equity Statement Need Significance Limitations
Comparison of all Financial Statements - FINANCIAL STATEMENT ANALYSIS; Meaning Need
Objectives Techniques Comparative Statement Analysis Common Size Statement Analysis Ratio
Analysis Trend Analysis Statement of Changes in Financial Position - Funds Flow Analysis - Funds
Flow Statement Vs Income Statement Funds Flow Statement Vs Balance Sheet- Uses and Importance
Procedure for Preparing Funds Flow Statement AS 3 Revised Cash Flow Analysis Cash Flow Statement
Vs Funds Flow Statement Advantages and limitations of Cash Flow Statement. (Including Problems
UNIT 3: Marginal Costing and Budgetary Control
(12 Hours)
Definition Marginal Costing Vs Absorption Costing Contribution P/V Ratio Margin of Safety
Cost Profit Volume Analysis Computation of Break Even Point (BEP) Composite Break Even
Point Contribution Angle of Incidence (Including Problems) : Marginal Costing and Decision
Making Pricing Decisions Profit Planning and Maintaining Desired Level of Profit - Make or Buy
Decisions Problem of key or Limiting Factor - Export Decisions Sales Mix Decisions Shutdown or
Continue Decisions. (Including Problems) - Budgets and Budgetary Control - Introduction Definition
Budget Budgeting Budget Control Characteristics Process of Budgetary Control - Classification of
Budgets Functional Budgets Sales Budget Production Budget Direct Material Budget Direct Labor
Budget Manufacturing Overhead Budget Capital Expenditure Budget Cash Budget Master Budget
Flexible Budget Zero Based Budgeting. [Theory and Practical Problems]
UNIT 4: Leasing and Price Level Accounting
(12 Hours)
Meaning Need and Significance Types of Lease Financial Lease Operating Lease Sale and lease
Back Leveraged Lease Sales Aid Leasing Structure of Lease Rentals Effects in Financial Statements
and Taxation Advantages and Disadvantages Evaluation of Lease or Buy Decision (Including
Problems)- Inflation Accounting Concept Limitations of Historical Cost based Financial Statements
Methods of Inflation Accounting Current Purchasing Power Method (CPP) Current Cost Accounting
Method (CCA).(Including Problems)
UNIT 5: Contemporary Developments in Accounting
(12 Hours)
Financial Measures of Performance: Introduction Return on Investment (ROI) Concept Uses and
Limitations Economic Value Added (EVA) - Concept Significance Measurement of EVA Balance
Score card (BAC) Concept Objectives Perspectives of BSC Multiple Score Card Activity Based
Costing Responsibility Centers - Accounting Standards and Disclosure Practices in India - Disclosures
of Accounting Policies Valuation of Inventory Cash Flow Statement(CFS) Depreciation Accounting
Revenue Recognition Accounting for Investments Accounting for Amalgamation Segment Reporting
Consolidated Financial Statements Provisions Contingent Liabilities and Assets.
Suggested Readings:
1. Meigs &Meigs, Accounting the Basis for Business Decisions, Tata
McGraw Hill, New Delhi.
2. Pankaj Gupta, Management Accounting, Excel Books, New Delhi, 2006.
3. Bhattacharya S.K. & Dearoon.J., Accounting for Management Text and Cases, New, Delhi, Vikas.
4. Narayana Swamy, Financial Accounting: A Managerial
Perspective, PHI, 3rd ed, 2012.

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5. Ashish k., Bhattacharya,Cost Accouinting for Business managers, Elsevier

6. Bhattacharya, Financial Accounting for Business Managers
Perspective, PHI.2nd ed,2010
7. MC Shukla, TS Grewal, Cost Accounting, S. Chand
8. I.M. Pandey: Management Accounting, Vikas Publishing House, 4th ed,2010
9. Chakraborty & Hrishikesh Management Accountancy, Oxford University Press.
10. Khan and Jain, Management Accounting, Tata McGraw Hill, Delhi, 4th ed, 2009
11. Rajsekharan, Financial Accounting, Pearson
12. J.C. Varshney: Financial and Management Accounting, Wisdom Publication.
13. Tulsian, P.C., Cost Accounting, S.Chand
14. Paresh Shah, Management Accounting, Oxford University Press
15. Sahaf, M.A., Management Accounting, Vikas Publishing House.
16. T. P. Ghosh, Accounting Standards and Corporate Accounting
Practices,
(6/e),
Taxmann
Publication
17. Sharma and Gupta, Management Accounting, Kalyani Publishers.
18. Ravi M. Kishore, Advanced Management Accounting, Taxmann Publication.
19. S. N. Maheshwari, Management Accounting and Financial Control,
Sultan Chand and Sons.
20. Jain, Narang, Accounting Theory and Management Accounting, Kalyani Publisher.
21. Christopher Nobes, Parker, Comparative International
Accounting, Pearson Education.
22. Gupta & Radhaswami, Advanced Accountancy, Sultan Chand & Sons.
23. Saxena & Vashisht, Cost and Management Accounting- Methods, Techniques, Applications, Sultan
Chand & Sons.
24. Richard Lynch, Accounting for Management: Planning and
Control, Tata McGraw Hill.
25. Hingorani, Ramnathan, & Grewal, Managemnt Accounting, Sultan
Chand & Sons.
26. Lele & Jawaharlal, Accounting Theory, Tata McGraw Hill

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COC104 Capital Markets [4 Credits]

Learning Objectives: This course aim at giving a comprehensive understanding of capital market operations in
terms on structure, trading and settlement procedures, instruments, processes and related components as also
emerging challenges in the area.
UNIT 1: Financial Markets and Instruments
(12 Hours)
Introduction to Investment: Investment objectives of investments Factors determine Investments Investment
and Speculation Investment and Gambling Investment and Arbitrage Investment Alternatives Investment
Process - Short term Investment Options Long term Investment Options Equity Bonds Mutual Funds
Index Derivatives Depositories Investment Environment in India.
UNIT 2: Securities Market
(12 Hours)
Security Markets Segments - Products - Types of Securities Meaning Security Market Functions of Security
Markets Stock Exchange Role of Stock Exchange in Securities Markets Participants in Securities Markets
Regulators of Securities Markets Key Indicators of Securities Markets - Developments In Indian Security
Market: Reforms in Indian Securities Markets Market Regulators Screen Based Trading Equity Derivative
Trading Clearing Corporation Investor Protection Globalization Volatility Index (VIX) Issue of Capital and
Disclosure Requirements
UNIT 3: Primary Market
(12 Hours)
Issue of Securities: Issue of Shares Need of Issue Kinds of Issue Meaning of Issue Price Market
Capitalization Public Issue Vs Private Issue Initial Public Offer Book Building Process Foreign Capital
Issuance: ADRs and GDRs - Pricing of Securities: Pricing of Issues - Price Discovery under Book Building
Process Cut off Price Floor Price Price Bands Outcry System Listing Agreement Listing of Shares
Delisting of Shares -Documentation of Issue of Securities: Registrar of Companies Issue of Prospectus Types
of Prospectus Offer Document Vs Prospectus Due Diligence
UNIT 4: Secondary Market
(12 Hours)
Introduction to Secondary Market ;Meaning of Secondary Market Role of Secondary Market Primary Market
Vs Secondary Market Stock Exchange Types of Exchanges Role of Exchange - Trading Of Securities in
Secondary Market: Trading of Securities Trading Methods Membership in Stock Exchanges - NEAT System
Types of Markets in Trading Trading Procedures and Systems Orders Management in Trading Trade
Cancellation Auctions Markets - Clearing and Settlement - Clearing and Settlement Transaction Cycle
Settlement Agencies Clearing and Settlement Process Clearing Process Settlement Process Settlement Cycle
Securities and Funds Settlement
UNIT 5: Risk management and Regulatory Framework
(12 Hours)
Risks Surveillance - Risk in Settlements Types of Risks Risk Management: Capital Adequacy Requirements
Margins Types of Margins Online Exposure Monitoring Offline Monitoring - Regulatory System of Indian
Securities Market - Legal Frame Work SEBI (Intermediaries) Regulations 2008 SEBI (Prohibition of Insiders
Trading) Regulations 1992 SEBI (Prohibition of Fraudulent and Unfair Trade Practices) Regulations 2003 -Indian
Company Law Income Tax Act Disclosure Practices under Listing Agreement

Suggested Readings:
1. Fischer & Jordan, Security Analysis and Portfolio Management, Prentice Hall India.
2. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing
House Pvt. Ltd.
3. I. M. Pandey, Financial Management, Vikas Publishing House Pvt. Ltd.
4. Martin Pring, Technical Analysis Explained, McGraw Hill.
5. V. A. Avadhani, Investment and Securities Market in India, Himalaya Publishing House.
6. D. C. Patwari, Options and Futures: Indian Perspective, Jaico Publishing House.
7. Hull, Introduction to Futures and Options, Prentice Hall.
8. Richard Waldron, An Introduction to Commodity Trading, Quantum Publishing.
9. Nick Battley, Introduction to Commodity Futures and Options, Irwin
10. French, Don, Security and Portfolio Analysis, Merril Publishing Co.
11. Preeti Singh, Investment Management, Himalaya Publishing.
12. Devin S., Portfolio Management, Prentice Hall.
13. Cheney, Muses, Fundamentals of Investments
14. V. K. Bhalla, Portfolio Analysis and Management, Sultan Chand & Sons
15. Agarwal, A Guide to Indian Capital Markets, New Delhi.
16. Jack Clark Francis and Richard W. Taylor, Investment, Schaums outline series, Tata McGraw Hill.

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COC105 Advanced IT Applications for Business [4 Credits]

Learning Objective: Student at the end of the course should be equipped with latest technological advances
and IT tools used in industry.
UNIT 1: E-Commerce and Designing and Management of E-Commerce website:
(12 Hours)
Fundamentals of E-commerce- Definition- features- need growth and essential requirements. Value ChainCompetitive Advantage - Business Strategy in an Electronic Age
Management of E-Commerce Website - Website goals and objectives - Essentials of an E-Commerce website
Website design: 7 C framework (Context, Content, Community, Customization, Communication, Connection,
Commerce ) Website registration and web hosting Website costs Strategies for generating traffic to website
Web advertising models - Building website using online services (Google sites and other similar services may be
covered).
UNIT 2: Electronic business, Payment Systems and Security
(12 Hours)
Electronic-business EDI Concept, Applications and Benefits - Electronic Customer Relationship Management
and its strategies. (Web auctions- virtual communications-Micro sites, etc.) - Electronic Payment Systems - Essentials
of a good Electronic Payment System.
E-commerce Security Issues & Solutions: Risks in E Commerce Security and Threats- Encryption- Cryptography
and Authentication - Digital Signature Digital Certificate Legal considerations in E Commerce and Cyber Laws.
UNIT 3: Emerging Trends in Information
Technology
(12 Hours)
Cloud Computing: Definition, Cloud Architecture, Cloud Storage, Cloud Types: The NIST Model, the Cloud Cube
Model, Deployment Models, Service Models Cloud Computing Service Models: Infrastructure as a Service (IaaS),
Platform as a Service (PaaS), Software as a Service (SaaS) Benefits of Cloud Computing Disadvantages of Cloud
Computing and Cloud Security
E-learning Definition, Types of E learning - Learner led E learning, Facilitated e-Learning, Instructor-led eLearning, Embedded e-Learning, Telemonitoring and e-Coaching-Learning Models: (WBT, CBTL, MSL, CMS)
Uses of e-learning in business.
E-Learning Tools and Technologies- Mail, Online Discussion, Chat and Instant Messaging, Voting, Whiteboard,
Application Sharing, Conferencing, Online Meeting Tool
UNIT 4: Enterprise Resource Planning (ERP)
(12 Hours)
Traditional information model, Introduction to an enterprise, Meaning of ERP?, Reasons for growth of ERP market,
advantages of ERP, benefits of ERP, Data Warehousing, Data mining, online analytical processing, Business process
reengineering.
ERP Implementation: Evolution of ERP, evolution of packaged software solutions, obstacles, cost and benefits.
ERP implementation life cycle pre-evaluation screening, package evaluation, project planning phase, gap analysis,
reengineering, configuration, implementation team training, testing, going live, end user training, post
implementation.
Business Modules in an ERP Package: Introduction to business modules, finance, manufacturing, Human resource,
materials management, sales and distribution.
UNIT 5: Use of Social media in Business Domains
(12 Hours)
Social networking and marketing promotion, opinion formulation Technology, Tools to conducting online
research, web based surveys, data mining from social networking sites; uses in business
Strategies Used for Online Business development /Marketing (Banks, Retail, FMCG, etc), Business Intelligence and
Application in Business Domain
Suggested Readings:
1.
2.
3.

William Horton, Katherine Horton,E-Learning Tools and Technologies, Wiley Pub.,2003

Barrie Sosinsky,Cloud Computing,Wiley India pub ,2001
Bajaj - Kamlesh k & Nag- Debjani- E-commerce (The cutting Edge of Business) - Tata McGraw Hill Publications- New
Delhi. 2nd Edition,2005
4. Milind Oka, Enteprise Resource Planning, Everest publishing house,2000
5. S Sadagopan, ERP a Management Prospective Tata McGraw Hill Publishing Company Limited, New Delhi 1999.
6. Alexis Leon , ERP Demystified, Tata McGraw Hill Publishing Company Limited, New Delhi,2nd edition,2008

7. Zubair H. Shaikh, ERP : The Future of Business Automation 01 Edition,Atlantic Publication,2003

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COC201 Corporate Accounting [4 Credits]

Learning Objective: of this paper is to train students in the field of corporate finance, trying to respond to the
demands presented by competitive and globalized economy which more and more requires specialized agents in
these disciplines.
UNIT 1: Introduction
(15 Hours)
Financial Statements and their nature, preparation and presentation of financial statements as per ICAI,
Advanced adjustment entries Treatment of taxation, Bonus and dividend to shareholders, managerial
remuneration (Practical Problems).
UNIT 2: Amalgamation and Liquidation of Companies
(12 Hours)
Meaning of Amalgamation, Purchase consideration Meaning - methods Lump sum payment, Net
Payment method, net Assets method, intrinsic value of shares basis, accounting entries for amalgamation,
Meaning of Liquidation and modes of winding up, preparation of statement of affairs, Liquidators final
statement of account (Practical Problems).
UNIT 3: External and Internal Reconstruction and Holding Companies
(8 Hours)
Meaning of reconstruction, External Reconstruction and Internal Reconstruction Meaning, procedure,
Accounting entries, and steps of reconstruction. Introduction, Advantages and Disadvantages of holding
companies, preparation of consolidated balance sheet, Minority Interest, Intercompany transactions and
profits , Consolidation of Profit and loss accounts, Inter company holdings, Dividend received by parent
company from the subsidiary company (Practical Problems).
UNIT 4: TALLY ERP 9
(15 Hours)
Introduction Getting started Creating and configuring the new company, Accounts and Inventory
Management System- Accounts Masters Maintenance Account Vouchers Maintenance-Inventory Masters
Maintenance Inventory Vouchers Maintenance Reports, Business Management and Advanced Usage:
Accounting and Inventory Report - Manufacturing - Group Company-Payroll-Tax - VAT
UNIT 5: Contemporary Issues in Accounting
(10 Hours)
GAAP International Accounting Standards Committee (IASC) International Accounting Standards
Board (IASB) Accounting Standards Board (ASB) Indian Accounting Standards. Need and
Significance of IFRS- IFRS Vs IAS Adaptability and limitations of IFRS in India.
Suggested Readings:
1. Ruchi Goyal, V. K. Goyal. Corporate Accounting. 3.ed : PHI Learning.
2. S N Maheshwari, S K Maheshwari. Corporate Accounting. 5th ed : Vikas Publishing House.
3. Mohammed Hanif, Amitabha Mukherjee. Corporate Accounting. 1st .ed. : Tata McGraw - Hill Education.
4. M. C. Shukla, T.S. Grewal, S.C. Gupta. Advanced Accounts. 18th .ed : S.Chand Publishing. Vol. II.
5. Ashok Sehgal, Deepak Sehgal. Advance Accounting: Corporate Accounting. 6th. ed. : Taxmann Allied Services Pvt.
Ltd. Vol. II.
6. M.P., Balavant. Corporate Accounting. . : Atlantic.
7. Tulsian, P. C. Introduction to Corporate Accounting. 13. ed. : S. Chand Publisher.
8. Chhavi Sharma, Nirmal Gupta. Corporate Accounting : Theory and Practice. 2nd. ed : Ane Books.
9. Ahmed, Naseem. Corporate Accounting. . : Atlantic.
10. Rajasekaran, V. Corporate Accounting. . : Pearson Education Singapore Pte Ltd.

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COC202 Organizational Behaviour [4 Credits]

Learning Objective: To understand how Human Behaviour affects workplace dynamics. To apply the
principles of taking a human approach to Corporate i.e using the Human Relations approach to maximize
individual and Corporate Goals.
UNIT 1 : Introduction
(12 Hours)
Concepts, Theory and Practice: The Evolution of Management Thought - Scientific Management School,
Organisational School, Behavioural School, Quantitative School, Integration School, Contemporary School,
The operational or management process approach. Recent Contributions- Patterns of Management Analysis
- The managerial roles approach, Mc Kinseys 7-S approach.
UNIT 2 : Organisation Behaviour-Understanding Self
(12 Hours)
Organisation Behaviour- Organisational Multidiscipline Different Model of Organisation Behaviour
Individual Behaviour is studied through Perception Personally Values Attitudes Job Satisfaction
Motivation Learning. Understanding self studied through Perception and Personality- Values and
Attitudes
UNIT 3 : Conflict Management and Power and Organisational Politics
(12 Hours)
Conflict Management Nature of Conflict Level of Conflict Sources of Conflict Effects of Conflict
Process of Conflict Stages of Conflict-Conflict Handling Orientations (with Case studies)
Power and Organisational Politics Sources of Power-Organisational Politics Influence and Political
Power.
UNIT 4 : Group Behaviour & Group Dynamic and Stress Management
(12 Hours)
Group Behaviour and Group Dynamic Informal and Groups Groups Group Dynamics-Types of
Groups Nature and Effect of Informal Groups-Benefits of Informal Groups Formal Groups-Monitoring
informal Organisation Identifying and Rewarding Informal Leader- Key Rotes of Informal Leader- Are
there Multiple Informal Leader? Formal Groups Potential Outcomes of Informal Group Processes.
Stress Management- How It Comes About-How it affects various Elements of Job Performance Extreme
Product of Stress Stress and Job Performance Approaches to Stress Management.
UNIT 5: Counseling and Team Building
(12 Hours)
Counselling -Characteristics of Counselling Types of Counselling. Change and its Effects- Nature of
Change Effect of Change Response to Change Resistance To Change Reasons For Resistance to
Change Transformational Leadership and Change What Are Elements of Transformational Leadership
Three stage Model of change Process. Team And Team Building Modern organisation Outcomes of
Modern Organisation O Teamwork Task Team Difference Between Groups and Teams Life Cycle of
Team Major Factors for Effective Teams Team Building Need for Team Building Team for
Team Building Team Building Team Building Process Skills Useful in Team Building
Suggested Readings:
1. Aswathappa K., Organisational Behaviour, Himalaya Publishing House, New Delhi, 2005.
2. Fred Luthans-Organisational Behavior, McGraw Hill Publishing Company, New York, 2005.
3. Gene Burton & Manab Thakur, Management Today-Principles & Practice, Tata McGraw Hill Public
Company Ltd., New Delhi, 2005.
4. Heinz Weihrich and Harold Koontz, Management - A Global Perspective, Tata McGraw- Hill
Publishing Company Limited, 2000.
5. James A.F. Stoner, R. Edward Freedom And Daniel R. Gilbert - Management, Prentice Hill Inc., New
Jersey, 2002.
6. Jit S.Chandan, Organisational Behaviour, Vikas Publishing House, New Delhi, 2000.
7. John W. Newstrom , Organisational Behaviour, Tata McGraw- Hill Publishing Company Limited

P a g e | 12

COC203 Marketing Management [4 Credits]

Learning Objective: Discuss marketing basic and International marketing perceptive and throw light on the tools and
techniques used for marketing research which facilitates managerial decision-making.
UNIT 1: Introduction to Marketing
(10 hours )
Introduction to Marketing Difference between Marketing and Sales Marketing Environment Market
Analysis Segmentation and Targeting Positioning. Difference between goods and services marketing,
Industrial Marketing. Fundamental of Marketing (4Ps and 7Ps),PLC,New Product development
UNIT 2:Consumer Behaviour
(10 Hours)
Introduction to consumer behaviour Definition of consumer behaviour .Applications of consumer
behaviour. Consumer modelling-Economic model-psychoanalytical model sociological model- Howard
Seth model-Nicosia model. External influences-Culture-subculture-social class-family lifecycle stages and
its Marketing implications. Individual determinants-Perception (factors in perception), Personality, Self
concept.
Consumer decision making process, Consumption and post purchase behaviour: Consumer satisfaction
concept, consumer delight, Consumer Value, Consumer Value Delivery Strategies, Competitive advantage
through customer value Information Customer value determination process - Measuring customer
satisfaction
UNIT 3: International Marketing
(10 Hours)
Introduction to International Marketing: Nature and significance. Complexities in international marketing.
Transition from domestic to transnational marketing. International Marketing Environment: Internal
environment; External environment- impact of environment on international marketing decisions.
International market entry strategies; Foreign Market Selection, Selection of foreign markets, International
positioning. Product Decisions. Pricing Decisions, Promotion Decisions. Distribution Channels and
Logistics: Functions and types of channels; Channel selection Decision..
UNIT 4: Marketing Research
(10 Hours)
Definition, Scope, Significance, Limitations, Obstacles in acceptance. Types of marketing research various
sources of market Information- Methods of collecting Market Information sources Primary and
Secondary data. Sampling, Scaling Techniques. Probability and Non Probability Sampling, Sampling
methods, Sample Design. Questionnaire design and drafting. Scaling techniques like Nominal, Ordinal,
Interval, Ratio, Perceptual Map, Semantic Differential, Likert, and Rating & Ranking Scales.
UNIT 5: Application of Marketing Research
(20 Hours)
Concept testing, Brand Equity Research, Brand name testing, Commercial eye tracking package designs,
Conjoint analysis, Multidimensional scaling - positioning research, Pricing Research, Shop and retail audits,
Advertising Research Copy Testing, Readership surveys and viewer ship surveys, Ad tracking, viral
marketing research. Data Analysis , Correlation and Regression Discriminant Analysis Factor Analysis
Cluster Analysis (segmentation) Conjoint Analysis for product design
Suggested Readings:
1. Philip Kotler, Kevin Lane Keller, Abraham Koshy and Mithileswar Jha,.Marketing Management: A
South Asian Perspective, 14/e,
2. Rama Bijapurkar, A Never - Before World : Tracking the Evolution of Consumer India,Penguine
Publication ,2012
3. Rajendra Nargunkar, Marketing Research 3E- Tata McGraw-Hill Education, 2008
4. Beri G C,Marketing Research 5th Edition Tata McGraw-Hill Education,2009
5. Satyabhushan Dash, Naresh K. Malhotra, Marketing Research : An Applied Orientation 6th Edition,
Pearson Education Singapore Pte Ltd,2006
6. K. Nirmala, Anil Kumar, H.R Appannaiah, P.N. Reddy Services Marketing Published by Himalaya
Publishing House (2000)
7. David A. Aaker V. Kumar George S. Day Robert P. Leone, Marketing Research 10th Edition 10th
Edition, Wiley India Pvt Ltd

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COC204 Security Analysis and Portfolio Management [4 Credits]

Learning Objectives: This course aims at providing the students a comprehensive introduction to the areas of
security analysis and portfolio management and equipping them with advanced tools and techniques for making
profitable investment decisions.
UNIT 1: Investment Risk and Return Analysis
(12 Hours)
Investment and Types Of Investments :Meaning Investment Objectives Investment Process - Factors
Investment Avenues in India Government
Securities Money Market Instruments Equity
Bonds Mutual Funds Financial Derivatives Return Measurement: Return Meaning Holding
Period Return Expected Value of Return Measuring Returns from Historical Data Measuring Average
Returns Over Multiple Period Arithmetic Average Returns Geometric Average Return Rupee
Weighted Average Return(Including Problems) - Risk Measurement: Risk Meaning Source of Risk
Market
Risk Interest Risk Purchasing Power Risk Business Risk Financial Risk Types of
Risk Systematic Risk Un-Systematic Risk Measurement of Risk Standard Deviation as a Measure
of Risk As a Measure of Risk (Including Problems) Measurement of Risk and Return of Securities
(Including Problems)
UNIT 2: Valuation of Securities
(12 Hours)
Fixed Income Securities: Types of Fixed Income Securities Risk and Return Analysis of Fixed Income
Securities Alternative Investments of Fixed Income Securities Bonds: Types of Bonds Valuation of
Bonds Types of Returns on Bonds Pricing of Bonds - Yield Curve - Bond Duration and Convexity
Immunization of Bonds (Including Problems)
Share Valuation: Concept of Present Value Share valuation Model Dividend Discount Model - One
Year Holding Period - Multiple Year Holding Period Constant Growth Model Multiple Growth Model
Multiplier Approach to Share Valuation (Including Problems)
UNIT 3: Security Analysis
(12 Hours)
FUNDAMENTAL ANALYSIS: Meaning Objectives and Beliefs of Fundamental Analysis Economy
Analysis Economic Forecasting Forecasting
Techniques Industry Analysis Industry Life Cycle
Industry Characteristics Company Analysis Source Information for COMPANY ANALYSIS
Operating Analysis Management Analysis Financial Analysis - Types of Financial Statements
Analysis Of Financial Statements Earnings Quality Estimations - TECHNICAL ANALYSIS: Meaning
Assumption of Technical Analysis - Dow Theory Trends and
Trend Reversal Oscillators Relative
Strength Index Charting Types of Price Charts Price Patterns - EFFICIENT MARKET THEORY:
Random Walk Theory The Efficient Market Hypothesis Forms of Market Efficiency Test of Efficient
Market Hypothesis.
UNIT 4: Portfolio Selection Models
(12 Hours)
Markowitzs Modern Portfolio theory Assumptions Construction of Portfolio with Two Securities
Diversification Sharpe Single Index Model Measuring Security Returns and Risk Measuring Portfolio
Return and Risk Capital Asset Pricing Model(CAPM) Riskless Lending and Borrowing Portfolios
Capital Market Line (CML) Security Market Line(SML) Pricing of Securities with CAPM Limitations
Of CAPM Arbitrage Pricing Theory Assumptions Arbitrage Pricing for One Risk Factor Two
Factor Arbitrage Pricing Multiple Arbitrage Pricing. (Including Problems)
UNIT 5: Portfolio Performance Evaluation and Revision
(12 Hours)
Portfolio Performance Evaluation Need Meaning Risk Adjusted Returns Performance Evaluation
Ratios Sharpes Ratio Treynors Ratio Jenson RatioPortfolio Revision Need for Revision
Meaning Constraints Portfolio Revision strategies Formula Plans Constant Rupee Value Plan
Constant Ratio Plan Dollar Cost Averaging (Including Problems)
Suggested Readings:
1. Fischer & Jordan, Security Analysis and Portfolio Management, Prentice Hall India.
2. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing
House Pvt. Ltd.

P a g e | 14

3. I. M. Pandey, Financial Management, Vikas Publishing House Pvt. Ltd.

4. Martin Pring, Technical Analysis Explained, McGraw Hill.
5. V. A. Avadhani, Investment and Securities Market in India, Himalaya Publishing House.
6. D. C. Patwari, Options and Futures: Indian Perspective, Jaico Publishing House.
7. Hull, Introduction to Futures and Options, Prentice Hall.
8. Richard Waldron, An Introduction to Commodity Trading, Quantum Publishing.
9. Nick Battley, Introduction to Commodity Futures and Options, Irwin
10. French, Don, Security and Portfolio Analysis, Merril Publishing Co.
11. Preeti Singh, Investment Management, Himalaya Publishing.
12. Devin S., Portfolio Management, Prentice Hall.
13. Cheney, Muses, Fundamentals of Investments
14. V. K. Bhalla, Portfolio Analysis and Management, Sultan Chand & Sons
15. Agarwal, A Guide to Indian Capital Markets, New Delhi.
16. Jack Clark Francis and Richard W. Taylor, Investment, Schaums outline series, Tata McGraw Hill.

P a g e | 15

COC205 Corporate Tax Planning and Management [4 Credits]

Learning Objective: The course aims at providing the students a comprehensive introduction to Income Tax so
as to enable them in computing income from different sources and also helps them in understanding the concept
and importance of corporate tax planning. (Topics are covered based on the amendments made from time to
time)
UNIT 1: Direct Tax laws
(15 Hours)
Introduction Residential Status Incomes exempt from tax Income from Salaries perquisites
valuation of perquisites- tax treatment of different forms of salary income (includes practical problems)
Income from House Property chargeability computation of income from let out and self occupied house
property (includes practical problems) - Profits and gains of business or profession chargeability
deductions allowed in respect of expenses/ allowances depreciation expenditure on scientific research
amortization of preliminary expenses amounts expressly disallowed under the act maintenance of
accounts by certain persons special provision for deduction in case of trade, professional or similar
associations (includes practical problems)
UNIT 2: Direct Tax laws
(15 Hours)
Income from Capital Gains chargeability computation of capital gain capital gains exempt from tax
short term and long term capital gains charged to tax (includes practical problems) - Income from other
sources clubbing of income set off and carry forward of losses (includes practical problems) Deductions from gross total income Return of income and assessment TDS - Interest (includes practical
problems)
UNIT 3: Corporate Tax Planning and Taxation of Companies
(15 Hours)
Tax Planning, Tax Avoidance and Tax Evasion - Corporate Tax Planning: Meaning and objectives Scope
of corporate tax planning - Types of companies residential status of a company and tax incidence
Areas for corporate tax planning Tax management Assessment of income Filing of returns - Taxation
of Companies: Computation of income under the heads of income applicable to corporate assesses Set off
and carry forward of losses Deductions available in respect of gross total income Computation of
taxable income Tax liability of a company - Advance payment of tax. (Includes practical problems)
UNIT 4:Tax Planning
(8 Hours)
Tax planning with reference to setting up a new business Location of new business Nature of business
Forms of organization Tax planning in respect of newly established industrial undertakings in free trade
zones Newly established 100% export oriented undertakings Tax planning in respect of industrial
undertakings engaged in infrastructural development or other activities.
UNIT 5: Tax Planning
(7 Hours)
Tax planning and corporate financial decisions -Tax planning visa-vis corporate capital structure
Investment decision Dividend decision Tax Planning with reference to specific managerial decisions Purchase of assets out of owned funds or out of borrowed funds - Own or lease Purchase by instalments or
hire Make or buy Shutdown or continue - Tax planning and employees remuneration Tax Planning in
respect of Non-residents
Suggested Readings:
1. Singhania, V.K., Direct Taxes: Laws and Practices, Taxman Publications, New Delhi.
2. Singhania, V. K., Students Guide to Income Tax, Taxmann Publications, New Delhi
3. Singhania , et al, Direct Taxes: Planning and Management, Taxman Publication, New Delhi.
4. Bhagwati Prasad, Direct Taxes, New Age, New Delhi.
5. Mehrotra and Goyal, Direct Taxes Tax Planning and Management, Sahitya Bhaaavan, Agra.
6. Srinivas, Corporate Tax Planning, TMH, New Delhi.
7. Lakhotia, Corporate Tax Planning, Lakhotia, New Delhi

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COO3A1 Econometrics for Finance [4 Credits]

Learning Objective: The course is designed to introduce basic econometric theory and models for finance
students to equip with the necessary skills, knowledge and techniques for data analysis. The usage of various
statistical software packages during the course will help in simplifying complex data and serve as a basis for
empirical research analysis.
UNIT 1: Introduction
(12 Hours)
Meaning of econometrics, structure of data, CLRM Assumption, properties of OLS estimation - Coefficient of determination R2 and Adjusted R2, Testing of Hypothesis- Application of tools [Applications
of above tools using Market Data]
UNIT 2: Violation of CLRM Assumptions
(12 Hours)
Multicollinearity, Heteroscedasticity, Autocorrelation Spurious Regression (Nature, estimation, detection,
remedial measures). Model specification and diagnostic testing. [Applications of above tools using Market
Data]
UNIT 3: Multiple regression analysis
(12 Hours)
The three-variable model Interpretation Estimation, Multiple co-efficient of determination R2, testing
individual coefficient, over all significance F test. Problems of inference[Applications of above tools
using Market Data]
UNIT 4: Time Series and Panel Data Analysis
(12 Hours)
Time Series Stationarity Unit Root VAR - Co-integration Random Walk Model ARIMA ARCH
GARCH Granger Causality Cross Section and Panel data analysis Fixed Effects and Random Effects
Models Applications of Panel Data[Applications of above tools using Market Data]
UNIT 5: Qualitative response Regression models
(12 Hours)
Qualitative response regression models Application of dummy variable; modeling on dummy dependent
and independent variable The linear probability model (LPM) and application The Logit, Probit and
Tobit models. [Applications of above tools using Market Data]
Suggested Readings:
1. Brooks, C., Introductory Econometrics for Finance, 2008, Cambridge University Press
2. Dimitrious Asteriou & Stepehen G. Hall, Applied Econometrics, 2011, Palgrave Macmillan
3. Gujarati, D., Basic Econometrics, 2003, Mc Graw-Hill
4. Gujarati, D., Essentials of Econometrics, 2006, Mc Graw- Hill
5. Greene, W., Econometric Analysis, 2003,Prentuce Hall
6. Maddala & Lahiri, Introduction to Econometrics, 2009, Wiley India Edition
7. Ramanathan., Introductory Econometrics with applications, 2002, Thomson South-Western
8. Wooldridge J., Introductory Econemetrics A modern Approach, 2002, South Western

P a g e | 17

COO3A2 Banking and Insurance Management [4 Credits]

Learning Objective: The course aims at providing the students a comprehensive knowledge on banking and
insurance management, its operations and regulatory environment.
UNIT 1: Indian Banking System
(12 Hours)
Evolution Traditional Banking Functions Emerging Role Structure Growth and Development of
Banking in India Role of RBI Banking Sector Reforms Narasimham Committee I and II
Recommendations Strengths & weaknesses of Indian Commercial banks Challenges ahead
Consolidation in Indian Banking Sector
UNIT 2: Risk Management in Banks and Insurance Sector
(12 Hours)
Risk Management types of risks in banks Financial/Liquidity/Market Risks Risk Management in
Banks Sources of Risks Measures for identifying and Controlling Risks - Types of Risks in Insurance
Risk Management Methods Risk Management Process Identifying and evaluating potential losses
Selecting appropriate technique for treating loss exposure Risk assessment
UNIT 3: ALM, NPAs and Capital Adequacy Norms in Banks
(12 Hours)
Meaning Overview Objectives of ALM Pre-requisites of ALM Asset and Liability Committee
(ALCO) Non-Performing Assets (NPAs) RBI Guidelines on NPAs Capital Adequacy in Banks Functions of capital funds in commercial banks Basle norms on capital adequacy Capital adequacy
norms in Indian commercial banks Present position of capital adequacy in Indian Commercial banks
UNIT 4: Introduction to Insurance Business
(12 Hours)
Meaning Advantages and Disadvantages Elements of Insurance Contract Principles of Insurance
Kinds of Insurance Classification Types of Insurance policies Insurance Intermediaries Range of
Products and Services Life Insurance business Features Life insurance products Types of life
insurance policies General Insurance Fire insurance Marine insurance Motor insurance Claims
settlement
UNIT 5: Regulatory Framework & Pricing of Insurance Products
(12 Hours)
History and Growth of Insurance in India - Formation of LIC/GIC Regulatory environment Insurance
Act 1938 IRDA Act 1999 Purpose, duties, powers and functions Re-insurance business - Pricing of
insurance products meaning of rate/premium Rate making methods Premium concepts Level
Premium Basic Premium Office yearly Premium Extra Premium Rider Premium Bonus
calculation of Premium and Bonus
Suggested Readings:
1. Gerald Hatler, Bank Investments and Funds Management, Macmillan
2. C. Arthur, William Jr., Michael Smith, Peter Young, Risk Management and Insurance, McGraw-Hill
3. George Rejda, Principles of Risk Management and Insurance, Pearson Education.
4. Srivastava, Divya Nigam, Management of Indian Financial Institutions, Himalaya Publishing House.
5. M. Y. Khan, Indian Financial System, Tata Mc Graw Hill.
6. Vasant Joshi, Vinay Joshi, Managing Indian Banks- Challenges Ahead, Response Books.
7. Gupta, P. K, Insurance and Risk Management, Himalaya Publishing House
8. S. Balachandran, Karve, Palav, Life Insurance, Insurance Institute of India.
9. Bharti Pathak, Indian Financial System, Pearson Education.
10. Agarwal O.P., Banking and Insurance, Himalaya Publishing House
11. Satya Pal Sharma N. K. Et al, Banking and Insurance, Himalaya Publishing House
12. Sethi Jyotsna, Bhatia Nishwan, Elements of Banking & Insurance, Prentice Hall of India, 2007
13. Guruswamy S., Indian Financial System, Tata Mc Graw Hill Education Pvt Ltd., 2011

P a g e | 18

COO3A3 Financial Services [4 Credits]

Learning Objective: To make the student understand about the importance and operations of various Financial
Services
UNIT 1: Introduction to Financial Services, Leasing and Hire Purchase
(14 Hours)
Overview of Financial Services in India, Growth , Structure and Types
Leasing: Introduction - Concept and Classification of Leasing, essential elements of Leasing- Types of
Leasing( finance lease & operating lease- Forms of Leasing, Procedure of a Lease (Modus Operandi)
Advantages and Limitations of Leasing
Hire Purchase: Introduction, Meaning, Definition- Characteristics- Nature of Hire Purchase- Modus
Operandi of Hire Purchase transaction, Hire Purchases v/s Installment Payment System, and Lease
Financing
UNIT 2: Factoring and Credit Rating
(12 Hours)
Factoring: Introduction, Meaning of Factoring, How Factoring works, Types of Factoring, Functions of
factoring, Cost of Factoring, Factoring v/s Forfaiting, Advantages & Disadvantages of Factoring.
Credit Rating: Introduction, Concept of Credit rating, Definition, Scope, need, Types of credit rating,
Credit rating agencies in India process of Credit Rating, advantages & Disadvantages of Credit rating,
Rating of Debt obligations, Rating services, Equity rating, Rating process and methodology, Rating symbols
UNIT 3: Venture Capital and Securitisation
(10 Hours)
Venture Capital: Meaning and Definition of venture Capital, Characteristics of Venture Capital,
Forms/Types of Venture Capital Assistances, Venture Capital process, Modes of Venture Capital
Assistance.
Securitization: Introduction Definition, Concept, Need, Players involved in Securitistaion, Securitisation
structure, Instruments of Securitization, Differentiate between Pass Through Certificate and Pay through
Securities, Instruments of Securitisation, Process of Securitisation.
UNIT 4: Depository and Depository Core services
(12 Hours)
Depository: Meaning of Depository, Depository services in India, Functions of depository- Overview and
Benefits of depository system- Account opening- procedure of Account opening- prerequisites for demat
request Demat process, Rematerialisation, pre-requisites to a remat request and Core services provided by
depository.
UNIT 5: Mutual Funds
(12 Hours)
Mutual Funds The concept of a Mutual Fund, Meaning & Definition ; Advantages of Mutual Fund
investing- Portfolio Diversification, Professional Management, Reduction of Risk, Transaction Costs and
Taxes, Liquidity and Convenience. Open-end Funds/Closed-end Funds/Fixed Term Plans, Load Funds/No
Load Funds, Tax Exempt/Non Tax Exempt Funds - Money Market Funds, Equity Funds, Debt Funds,
Commodity Funds, Real Estate Funds-Organisation, Management and Procedure of setting of Mutual Funds
Suggested Readings:
1 Khan M.Y, Financial Services,, Tata McGraw Hill
2. Kohak M.A., Financial Services in India, Digvijay Publication
3. Sanjiv Agrawal, Manual of Indian Capital Market
4. I.M. Pandey, Venture Capital - The Indian Expereience, Prentice Hall India
5. J.C. Verma., Venture Capital Financing in India, Response Books
6. Stationary Guide for Non-Banking Financial Companies, Taxman Publishers Pvt. Ltd.
7. V.A. Avadhani, Financial Services and Markets, Himalaya Publishing House
8. Bohale, Financial Services & Merchant Banking, Tata McGraw Hill

P a g e | 19

COO3A4 Indirect Taxes [4 Credits]

Learning Objective: To gain expert knowledge of the principles of the indirect tax laws and the relevant rules
and principle emerging from leading cases. (Topics are covered based on the amendments made from time to
time)
UNIT 1: The Goa Value Added Tax (VAT)
(12 Hours)
Basic concept of VAT Tax credit system to remove cascading effect Sales tax v/s VAT - Definitions
Business, Dealer, Goods, Declared Goods, Input Tax, Manufacture, Output Tax, Person, Sale, Sale Price,
Turnover, Works-Contract, Taxable Turnover - Registration of Dealer Incidence of Tax Composition of
Tax Net Tax of Registered Dealers Input Tax Credit Returns & Payment of Tax Assessment
Appeals
UNIT 2: Service Tax
(12 Hours)
Nature of levy of Service Tax Taxable event Valuation Classification of service - Basics of service tax
General exemptions general exemptions to small service providers abatement and composition in case
of some services service tax credit - Registration Invoice records to be maintained by assessee
Payment of Service Tax Service Tax Returns Self assessment demand of tax refund of excess tax
paid interest for delayed payment of tax Services on which tax payable (only names of services and no
details)
UNIT 3: Central Excise Act, 1944; Central Excise Tariff Act 1985
(12 Hours)
Basics of Central Excise duty types of excise duties excisable goods taxable event manufacture
deemed manufacture Goods covered under MRP Provisions Manufacturer - Central Excise Tariff Act
(CETA) 1985 and Customs Tariff Act (CTA) 1975 rules for interpretation of Tariff Other provisions
relating to classification Trade Parlance theory - Methods of calculation of duty payable Applicability of
MRP provisions Transaction value as Assessable value inclusions and exclusions from Transaction
value Central Excise Valuation Rules
UNIT 4: Central Excise Act, 1944; Central Excise Tariff Act 1985
(12 Hours)
Concept of Cenvat Credit Cenvat credit of input service input service distributor Cenvat credit of duty
paid on capital goods taking and utilisation of credit reversal of credit - Basic procedures in Central
excise registration of factory payment of excise duty returns under central excise Demand of duty
Refund of duty Assessee Assessment Provisional Assessment - Excise concession to small scale
industries
UNIT 5: Customs Act, 1962 and Customs Tariff Act, 1975
(12 Hours)
Nature of Customs duty Territorial waters and customs waters Goods under Customs Act Basic
Customs Duty Additional Customs Duty Protective Duties Countervailing Duties Safeguard Duty
NCCD of Customs - Transaction Value at the time and place of importation rate of exchange for customs
valuation Inclusions and exclusions from Assessable value Methods of Valuation of Customs Baggage
rate of Customs duty of Baggage - Exemptions from Customs duty demand of customs duty refund of
customs duty
Suggested Readings:
1. V. S. Datey : Taxmanns Indirect Taxes Law and Practice, 31st Edition, 2013
2. Sandip P Bhandare, &Manurish Pai Raikar : A Guide To Goa VAT, Trinity Publishers, April 2005
3. Vineet Sodhani : Taxmanns Indirect Tax Laws (Module 1, Module 2 & Module 3), Edition 2013
4. V. S. Datey : Taxmanns Students Guide to Service Tax & VAT, 2nd Edition, 2012
5. Rafi Mohd., Bharats Indirect Taxes, Bharat Law House Pvt Ltd., New Delhi, 2012
6. Pande Ratan, VAT: the new tax system, Abhishek Publications, Chandigarh, 2005

P a g e | 20

COO4A1 Derivatives Market [4 Credits]

Learning Objectives: This course aims at providing an in-depth understanding of derivatives markets in terms
of concepts, structure, instruments and trading strategies for profit and risk management.
UNIT 1: Overview of Derivative Market
(12 Hours)
Meaning Definition Need Features Types of Products Types of Functions History and Growth in
India Participants Players Functions Exchange Trade versus OTC - Regulatory Mechanism of Indian
Derivatives Markets: The Role of SEBI The role of Forward Commission The Role of Derivative
Exchanges in India LC Gupta Committee Recommendation on Derivatives.
UNIT 2: Futures and Forward Markets
(12 Hours)
Meaning Types of Futures Features - Specifications of Future Contracts - Futures Vs Forwards - Participants
in Futures Contracts Payoffs in Future Contracts Futures Market Trading Mechanism in India Types of
Margins and computation of Margins Computation of Positions in Futures (Including Problems) - Pricing
and Value of Futures Contract - Cost of Carry Models Reverse Cost of Carry Model - Strategies in Future
Contracts - Hedging Arbitrage Speculation Index Futures Features of Index Futures Techniques for
Estimating Variability of Stock Price - Construction of Index Types of Index Construction Methods Hedging
with Index Futures. (Including Problems)
UNIT 3: Options Derivatives
(12 Hours)
Meaning Types of Options Features of Options - Call Options Put Options - Payoffs in Options
Moneyness in Options - Option Vs Futures - Option Positions Option Margins Trading Mechanism of
Option Markets in NSE and BSE - OPTIONS STRAGEIS: Factors affecting the Pricing of Options- Covered
Puts- Protective Puts Put-Call Parity - Valuation of Options Option Trading Strategies - Spreads Straddles
Strangles Strips (Including Problems)
UNIT 4: Volatility of Risk Measurement Options
(12 Hours)
Greek letters for Risk Measurement Pricing of Options Binomial Option Pricing Model (BSOP) - One Way
Model Two Way Model Limitations of BSOP Black Scholes Option Pricing Model Significance
Limitations (Including Problems)
UNIT 5: Currency and Commodity Derivatives
(12 Hours)
:Currency Forwards Currency Futures Currency Options Pricing Trading Strategies Interest rate
Derivatives Interest Rate Futures Forward Rate Agreements (FRA) Swaps Options Swaptions
Trading Strategies - Commodity Derivative Markets : Introduction Products Functions Trading
Mechanism in INDIA Commodity Futures and Options Pricing of Commodity Futures and Options
Strategies for Hedging Speculation and Arbitrage in Commodities Derivatives.
Suggested Readings:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.

Hull C. John, Options, Futures and Other Derivatives, Pearson Educations Publishers,
David Thomas. W & Dubofsky Miller. Jr., Derivatives Valuation and Risk Management, Oxford University, Indian Edition.
ND Vohra & BR Baghi, Futures and Options, Tata McGraw-Hill Publishing Company Ltd.
Sunil K.Parameswaran, Futures Markets: Theory and Practice Tata-McGraw-Hill Publishing Company Ltd.
D.C. Patwari, Financial Futures and Options, Jaico Publishing House.
T.V. Somanathan, Derivatives, Tata McGraw-Hill Publishing Company Ltd.
S.C. Gupta, Financial Derivatives: Theory, Concepts and Problems, Prentice Hall of India.
S.P Srinivasan and Dr B. Janakiram , International Financial management, Biztantra, New Delhi.
Niti Bhasin, Banking and Financial Markets in India , New Century Publications
D. C. Patwari, Options and Futures- An Indian Perspective, Jaico Publishing House.
John Hull, Introduction to Futures and Options Markets, Prentice Hall.
Punithavati Pandian, Security Analysis and Portfolio Management, Vikas Publishing House.
Prasanna Chandra, Security Analysis and Portfolio Management, Tata McGraw Hill.
Nick Battley, Introduction to Commodity Futures and Options, Irwin
Richard Waldron, An Introduction to Commodity Trading, Quantum Publishing Company.
Russell Wasendorf, All About Commodities From the Inside Out, Probus Publishing.
J. D. Hamon, Advanced Commodity Trading Techniques, Windsor Books.
18. Sanjeev Aggarwal, A Guide to Indian Capital Markets, Bharat Publishing.

P a g e | 21

COO4A2 Cost Management [4 Credits]

Learning Objective: Students will be able to learn the latest developments in the area of Cost Management and
will be familiarized with practical applications of the latest tolls and techniques used for controlling cost.
UNIT 1: Introduction to Cost management and Responsibility Accounting
(10 Hours)
Introduction - Meaning uses of Cost Management contemporary business environment the strategic
focus of Cost Management developing competitive strategy Cost drivers cost pools and Cost objects.
[Theory only]
Responsibility Accounting Process of implementation Responsibility reporting - Centers of control
Benefits and problems of Responsibility accounting Responsibility center [Theory only]
UNIT 2: Performance Evaluation Techniques and Activity Based Costing
(10 Hours)
Performance measurement - ROI method Residual Income or Economic Value Added (EVA) method
Comparative evaluation of ROI and EVA. Transfer Pricing Benefits Methods Transfer pricing in
multinational companies Performance Measurement of Human Organisation Labour turnover Causes
Measurement Cost of labour turnover - Cost-benefit analysis of training and development. [Theory
only]
Activity Based Costing - ABC and conventional costing system Merits and demerits Cost drivers and
cost pools Developing and implementing ABC Key issues in ABC ABC in service organization- The
Balanced Scorecard Balanced scorecard perspectives - Characteristics of good balanced scorecard Case
studies in implementation of balanced scorecard (Theory only)
UNIT 3: Learning curve and Value Engineering
(10 Hours)
Learning Curve Model- Phases Learning curve applications factors affecting learning curve Target
Costing - Target costing process Advantages Cost reduction methods in target costing Tear-down
analysis Quality function development [Theory Only]
Value engineering Reengineering Life-Cycle Costing Product life-cycle and cost control Experience
Curve in Product life-cycle Project life-cycle costing Categories of project life-cycle costs
Optimisation of project life-cycle - Techniques to control current costs Kaizen Costing. [Theory only]
UNIT 4: Linear Programming
(15 Hours)
Linear Programming Meaning assumptions application of LP techniques Constraints - Limitations
(including problems) Network Analysis - Introduction objectives stages drawing net work diagram
PERT CPM [Theory and practical problems]
UNIT 5: Transportation and Assignment
(15 Hours)
Transportation Problems Introduction - applications conditions stages [Theory and practical problems)
Assignment Problems - Introduction stages unbalance & assignment problems maximize the objective
function [Theory and practical problems]
Suggested Readings:
1. Ravi M. Kishore, Advanced Management Accounting, Taxmann Publications
2. Kaplan & Atkinson, Advanced Management Accounting, Pearson Education Asia
3. Ingram, Albright & Hill, Managerial Accounting, South-Western: Thomson Learning
4. Jawahar Lal, Cost Management, Tata McGraw-Hill Publishing Co.
5. Ronald W. Hilton, Managerial Accounting, Tata McGraw-Hill Publishing Co.
6. Hilton, Maher, & Selto, Cost Management, Tata McGraw-Hill Publishing Co.
7. Hanson & Mowen, Cost Management: Accounting and Control, Thomson Southwestern, (4/e), 2003.
8. Horngreen, Foster, & Datar, Cost Accounting: A Managerial Emphasis, Prentice Hall.
9. Edward Blocher, Cost Management: A Strategic Emphasis, Tata McGraw Hill.

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COO4A3 International Financial Management [4 Credits]

Learning Objectives: To acquaint the students with International Finance environment and the channels of
International financial flows, and expose them with different sources of international financing.
UNIT 1: International Financial Management and International Monetary Systems
(12 Hours)
Meaning - Futures of International Finance Need Significance Development of International Trade - Scope
of International Finance International Financial Management and Domestic Financial Management Growth
of International Finance and the Changes in Indian Financial Markets - Gold Standard Gold Exchange
Standard Bretton Wood System Flexible Exchange Rate System Fixed Exchange Rate System Types of
Exchange Rate Regimes The Role of IMF and World Bank in International Trade Subsequent International
Monetary Developments
UNIT 2: Financial Management of Multinational Firm
(12 Hours)
- International Financing Short Term Financing of MNCs Short Term Borrowing and Investment Cash
Management of MNCs Long Term Financing - Evaluating Borrowing Decision Funding Avenues in Global
Markets International Project Appraisal - Capital Budgeting and the Factors Affects the Capital Budgeting
of MNC Methods of Capital Budgeting of MNCs - NPV and Adjusted NPV Approach Cost of Capital of
MNC Cost of Debt Cost of Equity Cost of Loans Over-all Cost of Capital Tax Implications on Cost of
Capital to Subsidiary and Parent Company - Capital Structure Capital Structure of Parent and Subsidiary
Company - Capital Structure of MNC and its impact on Value of Parent Company.
UNIT 3: Foreign Exchange Markets and Exchange Rate Mechanisms
(12 Hours)
:Features Participants Spot Futures Forwards Options Types of Transactions Types of Players
Trading of Forex Transactions Settlement of Forex Transactions - Types of Trading in Foreign Exchange
Market: Hedging Speculations Arbitrage Covered Interest Rate Arbitrage Borrowings and Investing
Markets Tax Implications - Indian Foreign Exchange Markets History -Evolution - Developments and Forex
Regulations Regulatory Mechanism of Indian Forex Market - Exchange Rate Mechanism Quotations
Types of Quotations Exchange Rate Determinations in Spot and Forward Markets Factors Influencing
Exchange Rate Law of One Price - Purchasing Power Parity Interest Rate Parity Fisher Effect International Fishers Effect [Theory and Practical Problems]
UNIT 4: Measuring and Management of Foreign Exchange Exposure
(12 Hours)
Exposure:Meaning Types of Foreign Exchange Exposure Transaction Exposure Operating Exposure
Accounting Exposure (Including Problems) - Management of Foreign Exchange Exposure Need Hedging
of Transaction Exposure Hedging of Operating Exposure Management of Accounting Exposure (Including
problems)
UNIT 5: International Financial Markets and Instruments
(12 Hours)
World Bond Market Euro Market International Equity Market Market Structure and Trading Practices
International Equity Benchmarks International Financial Instruments EURO Credits Revolving Credit
Term Credit EURO Bonds Straight Bonds FRNs EURO currency Deposits Call Deposits Term
Deposits CD EURO Notes EURO issues GDR ADRS FCCB
Suggested Readings
1. Jeff Madura, International Financial Management, 6th Ed., South-Western, 2000
2. Cheol S.Eun, Bruce G.Resnick,. International Financial Management, Irwin McGraw Gill.1998.
3. Maurice D.Levi, International Finance, 3rd Ed., McGraw Hill, 1996.
4. Alan C.Shapiro, Multinational Financial Management. Prentice Hall India.
5. Maurice , D. Levy (1996), International Finance McGraw Hill International Editions, New Delhi.
6. Shapiro Alan, C (1996), Multinational Financial Management, Prentice Hall International , New Delhi.
7. Apte, P.G. (1998), International Financial Management, Tata McGraw Hill Publishing Company, New
Delhi.
8. Sharan, V. (2001), international Financial Management, prentice Hall of India Pvt. Ltd., New Delhi.
9. Bharati, V. Pathak (2003), Indian Financial System, Pearson Eductional Publications Pvt. Ltd., New Delhi.
10. Madhu Vij (2001), Multinational Financial Management, Excel Books, New Delhi.
11. Jeevanandam,C ( 2001), Foreign Trade Finance & Risk Management,Sultan Chand & Sons, New Delhi.
12. Khurana, P.K. (2001, Export Management, Glagotia Publishing Company, New Delhi.

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COO3B1 Retail Marketing [4 Credits]

Learning Objective: The course aims at providing the students a comprehensive knowledge on Indian Retail
Industry and policy initiatives under FDI in retail.
UNIT 1: An Overview of Retailing
(15 Hours)
Definition Importance Functions Characteristics of Retailing Retail Industry Growth of Retail in
India Global Retailers Classification of retail organizations types of ownership merchandise
offered type of retail store store retailing non - store retailing Traditional and Modern retail formats
in India Product retailing v/s Service Retailing Role of Services in Retailing Trends in the Indian
Retail industry Airport Retailing Railway Retailing Multichannel Retailing (Case Studies)
UNIT 2: Retail Market Strategy
(8 Hours)
Retail Strategy Process of formulating retail strategy Target Market and Retail Format Growth
strategies diversification strategies achieving competitive advantage and positioning International
expansion Financial Management in retail Sources of finance Global growth opportunities (Case
Studies)
UNIT 3: Retail Location and Layout
(15 Hours)
Importance of store locations types of locations steps involved in choosing a retail location Country/region analysis trade area analysis site evaluation and selection steps in site selection store
design and layout exterior design and layout interior design and layout interior design elements
Visual merchandising Space planning Store Atmospherics (Case Studies)
UNIT 4: Merchandise Planning- Procurement and Pricing
(15 Hours)
Merchandising Merchandise planning process of merchandise planning Develop sales forecast
factors affecting merchandise function functions of merchandise manager Assortment Planning
Merchandise Budget methods of determining inventory valuation - Merchandise buying Branding
Strategies Private label brands national brands Process of merchandise procurement Global sourcing
vendor relations - Merchandise Pricing Retail price Setting retail price elements Price adjustments
pricing strategy external influences on retail pricing strategy retail pricing objectives
Analyzing merchandise performance (Case Studies)
UNIT 5: International Retailing
(7 Hours)
International retail marketing Foreign Direct Investment in Indian Retail Sector Single Brand & MultiBrand Retail Global scenario of FDI in retail sector FDI Policy initiatives
Suggested Readings:
1. Michael Levy, Barton Weiz & Ajay Pandit : Retailing Management (6 th Edition), Tata Mc Graw
Publishing Co., New Delhi
2. Chetan Bajaj, Rajnish Tuli & Nidhi Srivastava : Retail Management, Oxford University Press
3. K V S Madaan : Fundamentals of Retailing, Tata Mc Graw Publishing Co., New Delhi
4. Swapna Pradhan : Retailing Management Text and Cases , Tata Mc Graw Publishing Co., New Delhi
5. Retail Management / Marketing ICFAI Publications

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COO3B2 Human Resource Development [4 Credits]

Learning Objective: of this paper is to make students aware of how an organization acquires rewards,
motivates, uses, and generally manages its people effectively. The course also introduces various practices and
techniques for evaluating performance, coaching and mentoring people, and performing the wide range of other
people related duties of a manager in todays increasingly complex workplace.
UNIT 1: Human Resource Planning and Recruitment
(12 Hours)
Human Resource Planning- Meaning, Definition, Objective, Need, Scope and benefit of Human Resource
Planning- Process of human resource Planning Recruitment and Selection Meaning Definition NeedSources of recruitment: External & Internal Factors governing recruitment Recruitment process of
internal v/s external recruitment- Advantage and disadvantages-Selection process types of interview and
common Interview problems. Job Analysis Job description and Job Specialization-Job Enlargement and
Job enrichment.
UNIT 2: Direct and Indirect Compensation and Pay for Performance
(12 Hours)
Direct compensation: Wage and Salary Traditional Approach to compensation: Internal Equity and
External Equity, Indirect Compensation: Employee Benefits. PFP - Determinants of effective PFP,
Problems with PFP, legal implications of PFP and steps in selection of a PFP system.
UNIT 3: Training and Performance Appraisal
(12 Hours)
Training & Performance Appraisal Training: Meaning, Definition and Importance of training, Training
process Methods and techniques of training. Performance Appraisal: Meaning, Definition and Objective
of performance appraisal, Appraisal Process and Methods of Performance Appraisal, Problems encountered
in Performance Appraisal.
UNIT 4: Human Relations and Human Resource Management
(12 Hours)
Fundamental concepts nature of people, Nature of organizations. Approaches human resource approach,
result oriented approach and systems approach. Understanding social system and social culture and
organizational culture. Career Planning, Succession planning, Employee counseling, coaching, mentoring
and HR audit.
UNIT 5: Leadership, Motivation, Empowerment, and Participation
(12 Hours)
The nature of leadership, Behavioral approaches to leadership styles and Contingency approaches to
leadership. Motivation Motivational drives, Human needs Theories of motivation and The Expectancy
Model. The nature of Empowerment and Participation, participative process and impact on managerial
power, programs for participation and case studies.
Suggested Readings:
1. Ashwathappa, K. Human Resource Management. 6. s.l. : Mc Graw hill.
2. Ashwathappa, K. Organisational Behaviour. s.l. : Himalaya Publishing House, 2005.
3. Dessler, Gary. Human Resource Management. 9. s.l. : Prentice Hall.
4. Bhatia, S. K. International Human Resource Management. s.l. : Deep & Deep Publications Pvt. Ltd., 2005.
5. Michael, Dr V P. Human Resources Management and Human Relations. 7. s.l. : Himalaya Publications.
6. Rao, Dr P Subba. Personnel and Human Resource Management. 5. s.l. : Himalaya Publications.
7. Newstrom, John W. Organisational Behaviour. 12. s.l. : Mc Graw Hill.
8. Gupta, Margie Parikh & Rajen. Organisational Behaviour. s.l. : Mc Graw Hill.
9. Bernardin, H. John. Human Resource Management-An experimental approach. 6. s.l. : Mc Graw Hill.
10. Asia Pacific Journal of Human Resources. s.l. : Wiley - Blackwell.
11. Human Resource Management Journal. s.l. : Wiley - Blackwell.
12. Human Resource Management Review. s.l. : Elsevier Science BV.

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COO3B3 Advertising and Sales Management [4 Credits]

Learning Objective: To understand the concept, need, importance, utility of Advertising, sales promotion and
sales management
UNIT 1: Integrated Marketing Communication
(12 Hours)
Integrated Marketing Communication- Concept and the process- Marketing Communication Mix, the value
of IMC plan. Relationship between Study of Consumers Behaviour and IMC Plan. Advertising- Objectives
and Perspective: AIDA & DAGMAR- Classification of advertising- Functions of advertising. Advertising
Media- Media Types and Media mix- Media Selection, Planning and Strategy
UNIT 2: Creativity in Advertising
(12 Hours)
Creativity in Advertising- Concept of Copy, Theme and Appeal- Copy Writing and Copy ResearchMessage: Design and Evaluation .Advertising Appropriation- Factors influencing Advertising BudgetMethods of Advertising Budgeting
UNIT 3: Application of promotion tool
(12 Hours)
Advertising Business- Ad agency, Types of agency- Functions and Selecting an Ad Agency- Agency-client
relationship. Other Marketing Communication Media- Public Relations- Personal Selling- Online
Marketing- Event management- Movies and Documentaries . Social Implications of Advertising, Moral and
Ethical Issues in Advertising. Emphasis on Case Studies on Marketing Communication Mix designed by
various organizations. Carrying out Research Activities on Media Types, Media Planning, and Media Mix.
UNIT 4: Personal Selling
(12 Hours)
What is personal selling? Merits and limitations of personal selling - Relevance of personal selling The
process of personal selling Essentials of successful selling Sales management Sales manager types
of sales manager Essential qualities of an efficient Sales manager
UNIT 5: Sales administration
(12 Hours)
Functions of sales administration Management of sales force Setting the sales objectives Selling
objectives Recruitment and selection The selection process Training sales force Significance of
sound sales training - Contents of good training programme - Methods of training
Placement sales force Sales force compensation Compensation level Methods of Compensation
Sales force motivation Methods of motivation Sales force control Methods of performance appraisal.
Suggested Readings
1. Batra, R, John. Myers and David A. Aaker: Advertising Management 5th Ed, Prentice Hall India 2002
2. Davis, J.J: Advertising Research, Prentice Hall India 2nd edition,2011
3. Gunter, Barrie: Media Research Methods, Sage Publications,2000
4. Baron R, Jack. Sissors, Advertising Media Planning 7th Edition, Tata McGraw - Hill Education,2010
5. Ruchi Gupta, Advertising Principles and Practice: With 17 recent Indian Case Studies 1st Edition, S.
Chand Publisher,2012
6. David Ogilvy, Ogilvy on Advertising 1st Edition, Random House Publishers,1985
7. Rosann Spiro, William Stanton, Gregory Rich, Management Of A Sales Force 11th Edition, Tata
McGraw - Hill Education,2003
8. Gupta, Vaswar Das: Sales Management the Indian Perspective, Prentice Hall India. 2006
9. Robert J. Calvin, Sales Management 2nd Edition, Tata McGraw - Hill Education,2004
10. Still, Richard R., Edward W. Cundiff, and Norman A. P. Govoni: Sales Management, Prentice Hall
India

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COO3B4 Business Policy and Strategic Management [4 Credits]

Learning Objective: Course will help the students to understand the relationships of organizations to their
environments, the hierarchy of organizational objectives, structured as well as informal approaches to strategic
planning, the integration of business functions, organizational structure, and policy implementation and
evaluation.
UNIT 1: Introduction
(12 Hours)
Evolution of Business Policy as a Discipline The nature of Business Policy The Importance of Business
Policy The purpose and objectives of Business Policy
UNIT 2: Strategic Management
(12 Hours)
Concept of Strategy Level of strategy-Strategic Management process Strategic Intent-Vision Mission
Goals and objectives .Environmental Appraisal-Concept-SWOT Analysis Sources of Environmental
Scanning .Organizational Appraisal-Concepts-Factors, Methods and Technique Used for Organizational
Appraisal
UNIT 3: Corporate level strategy
(12 Hours)
Expansion, stability, retrenchment, combination, integration, diversification, internationalism, cooperative
and digitalization strategy, stability, retrenchment and restructuring Case study for corporate level strategy
UNIT 4: Concept of business level strategies
(12 Hours)
Generic business strategies Tactics for business strategies Business strategy for different business
condition Business strategy and internationalism Business strategy and digitization Strategy evaluation
and control- Techniques of strategic evaluation and control
UNIT 5: Indian approach to Management
(12 Hours)
Development of management thought from industrial revolution /Scientific management movement to
electronic era and knowledge society of the 21st Century concept of top management Western style of
management Japanese style of management, QCs, TQM Indian style The Auxialiary Scriptures: The
Ramayana, The Mahabharata The Bhagavad-Gita: Jnana (knowledge) and Karma Samnyasa
(renunciation) Work and its secret.
Suggested Readings:
1. Harold Koontz, Heniz Weihrich Essentials of Management An international Perspective 13th edition
Tata McGraw Hill, Delhi,2010
2. Aswathappa K. Business Environment for Strategic Management, Text and Cases 7th Edition McGraw
Hill Education,2003
3. Azhar Kazmi, Strategic management and business policy,3rd Edition,2008
4. Samuel C. Certo and J Paul Peter, Strategic Management, Mc. Graw Hill USA,1991
5. Peter F. Drucker, Management: Tasks, Responsibilities, Harper Collins Publishers1st edition ,1986
6. Devdutt Pattanaik, Business Sutra: A Very Indian Approach to management. Aleph Book
Company,2013

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COO4B1 Entrepreneurship Development [4 Credits]

Objective: At the end of the course work, students should be able to understand the relationship between
entrepreneur, entrepreneurship, and enterprise; and also the inter-linkages between entrepreneur, venture capital
and economic development. At the end of the course students will gain the required knowledge about how to
start a new venture and, introducing new product and service ideas.
UNIT 1: Introduction
(12 Hours)
Origin, growth, and development of entrepreneurship The entrepreneurial and intrapreneurial mind
Entrepreneur, entrepreneurship, and enterprise Women entrepreneurship Entrepreneurial development
training Case study
UNIT 2: Importance of Business Plan
(12 Hours)
Business Plan Creativity and business idea legal issues for the entrepreneur / Process of preparing
successful business plan Components of business plan Case study
UNIT 3: Sources of Finance
(12 Hours)
Financing the new Venture Sources of development finance Institutional finance for entrepreneurs
Role of financial institutions Role of consultancy organisations Case study
UNIT 4: Venture Capital Financing
(12 Hours)
Informal risk capital and venture capital Relationship between entrepreneurship, venture capital, and
economic development Economic impact of venture capital Global venture capital scenario Indian
venture capital scenario Role of venture capital associations
UNIT 5: Management of Business Venture
(12 Hours)
Managing, Growing, and Ending the New Venture Preparing for the new venture launch Early
management decision Growth of the new venture New venture expansion strategies and issues Going
public Ending the venture
Suggested Readings:
1. Robert D. Hisrich & Micheal P. Peters, Entrepreneurship, Tata McGraw Hill
2. C. B. Gupta & N. P. Srinivasan, Entrepreneuship Development in India, Sultan Chand & Sons
3. Desai, Vasant, Dynamics of Entrepreneurial Development and Management, Himalaya Publishing
house
4. Drucker, Peter, Innovation and Entrepreneurship: Practice and Principles, Heinemann
5. Holt, David. H, Entrepreneurship: New Venture Creation, Prentice Hall India
6. Pandey, G. N, A Complete Guide to Successful Entrepreneurship, Vikas Publishing House

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COO4B2 Tourism and Travel Management [4 Credits]

Objective: At the end of the course work, students will be in a position to understand the importance of tourism
and travel industry, and also the significance of these two industries in transforming the economy.
UNIT 1: Introduction
(12 Hours)
The Travel and Tourism Industry in Perspective Why People Travel Where People Travel Structure
and Components of the Tourism Industry Types of tourism: Eco-tourism / Adventure Tourism / Medical
Tourism / Health and Wellness Tourism / Spiritual Tourism / Rural Tourism / Sports Tourism, etc.
UNIT 2: Demand for Tourism and Tourist Destination
(12 Hours)
Demand: Concepts and Definitions of Demand for Tourism Consumer Behaviour and Tourism Demand
Determinants of Tourism Demand Measuring the Demand for Tourism Patterns of Demand
Different Types of Tourism (Eco-tourism / Health Tourism / Adventure Tourism / Spiritual Tourism).
Tourist Destination: The Geography of Tourism Patterns and Characteristics of the Supply of Tourism
The Socio-cultural and Environmental Impacts of Tourism Tourist Motivation Skills for the Key Sectors
of the Travel and Tourism Industry The Economic Impact of Tourism Tourism and Development
Planning.
UNIT 3: Marketing of Tourism
(12 Hours)
Government organisations and marketing of tourism Government Organisations Accommodation
Transportation Intermediaries Attractions Marketing for Tourism (The Historical Roots) Marketing
Management Marketing Planning Marketing Mix The Future of Tourism marketing.
UNIT 4: Tourism and the Economy
(12 Hours)
Economic and other impacts of tourism Economics of Tourism Tourism Investments Tourism Returns
Tourism and Balance of Payment Tourism and Employment Tourism and Socio-Economic Trade off
Social Evils of Tourism Industry.
UNIT 5: Future of Tourism and Travel Industry
(12 Hours)
The future of travel and tourism around the world Travel and Tourism industry in the twenty-first century
Emergence of health and wellness tourism as a modern trend What to Look for in the Next Century.
Suggested Readings
1. Pran Nath Seth & Sushama Seth Bhat, An Introduction to Travel and Tourism, Sterling Publishers Private
Limited.
2. A. K. Bhatia, An Introduction to Travel and Tourism, Sterling Publishers Private Limited.
3. A. K. Bhatia, International Tourism, Sterling Publishers Private Limited.
4. Chris Cooper / John Fletcher / David Gilbert / Stephen Wanhill, Tourism : Principles and Practice, Pitman
Publishing.
5. Rob Davison, Tourism, Pitman Publishing.
6. Melanie Smith and Lszl Puczk, Health and Wellness Tourism, Elsevier.

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COO4B3 Services Marketing [4 Credits]

Objectives: The course focuses on the unique challenges of marketing and managing services and delivering
quality service to customers. The attraction, retention, and building of strong customer relationships through
quality service and services are at the heart of the course content
UNIT 1: Introduction to services
(12 Hours)
Meaning, Importance, and Significance of Services Why Services Marketing? Service and Technology
Distinctive Aspects of Service Management Customer Involvement in Service Process Managing
Service Encounters
UNIT 2: Service marketing Mix
(12 Hours)
Customer Expectations and Perceptions of Service Customer Behaviour in Service Setting Targeting
Customers, Managing Relationships, Services Market Segmentation Positioning and Differentiation of
Services. Positioning a Service in Marketplace Creating the Service Product and Adding Value Pricing
Strategies for Services
UNIT 3: CRM and its importance in Service Marketing
(12 Hours)
Customer Education and Service Promotion Customer-Defined Service Standards.E services online
Consumer Behaviour Self service technologies
UNIT 4:Service Quality
(12 Hours)
Service Quality in Service Marketing Service Encounter -Role of HR & Internal Marketing - Monitoring
and Measuring customer satisfaction SERVQUAL & GAP model - Handling complaints effectively Service Failure Recovery
UNIT 5: Application of Service marketing in Industries
(12 Hours)
Bank Marketing Insurance Marketing Transport Marketing Tourism Marketing Hotel Marketing
Consultancy Marketing Personal Care Marketing Education Marketing Hospital Marketing
Marketing Mix of Select Services (Courier Services, Entertainment Services, Electricity Services,
Telecommunications Services, Automobile Services).
Suggested Readings:
1. Zeithaml, Valarie A and Bitner, Mary Jo; Services Marketing: Integrating Customer Focus Across the
Firm; TMH ,6th edition, McGraw-Hill Education India Pvt.Ltd 2. Lovelock, Christopher; Services Marketing: People, Technology, Strategy; Pearson Education Asia.7 th
Ed,2011
3. Rajendra Nargundkar, Services Marketing 3rd Edition, Tata McGraw - Hill Education,2010
4. Govind Apte, SERVICES MARKETING 1st Edition, OXFORD UNIVERSITY PRESS (RS),2004
5. RAO, SERVICES MARKETING, DORLING KINDERSLEY (RS),2011
6. Vinnie Jauhari, Kirti Dutta, Services: Marketing, Operations, and Management 01 Edition, Oxford
University Press,2009

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COC4D

Dissertation [12 Credits]

Dissertation carries 12 Credits. Evaluation (as per OA 18)by the guiding teacher 6 Credits, and Seminar
presentation evaluation by Department council 6 Credits.