Master of Commerce (M

VERY IMPORTANT INSTRUCTIONS:

Kindly refer the official communication of the University in the

B.A. R&S file .

APPENDIX – 18 (R)

UNIVERSITY OF MADRAS

M.COM. DEGREE COURSES

CHOICE BASED CREDIT SYSTEM

(w.e.f. 2008-2009)

SECOND YEAR (i.e., III AND IV SEMESTER)

NAME OF THE COURSE

1. M.Com. MASTER OF COMMERCE

2. M.Com. ACCOUNTING AND FINANCE

3. M.Com. CORPORATE SECRETARYSHIP

The scheme of examinations for different semesters shall be as follows:

Vide APPENDIX - B

APPENDIX – B

THE SCHEME OF EXAMINATIONS FOR III AND IV SEMESTER

1. MASTER OF COMMERCE (M.Com.)

CHOICE BASED CREDIT SYSTEM

(w.e.f. 2008-2009)

S. NO. / COURSE
COMPONENTS / NAME OF COURSE / SEMESTER / INST. HOURS / CREDITS / EXAM HRS / MAX MARKS
CIA / EXTERNAL
1. / CORE / Com 210 Research Methodology / III / 5HRS / 4 / 3 / 25 / 75
2. / CORE / Com 213 Human Resource Management / III / 5HRS / 4 / 3 / 25 / 75
3. / CORE / Com 215 Fundamentals of Information Technology / III / 5HRS / 4 / 3 / 40
(P) / 60
4. / ELECTIVE- III WITHIN THE DEPARTMENT / III / 5HRS / 3 / 3 / 25 / 75
5. / ELECTIVE -IV (WITH IN THE DEPARTMENT)
/ III / 5HRS / 3 / 3 / 25 / 75
6. / ELECTIVE-V
EXTRA DISCIPLINARY / III / 5HRS / 3 / 3 / 25 / 75
SOFT SKILL-III / III / 3Hrs / 2 / 3 / 25 / 75

THIRD SEMESTER

** Internship will be carried out during the summer vocation of the first year and marks should be sent to the University by the College and the same will be included in the Third Semester Marks Statement.

FOURTH SEMESTER

S. NO. / COURSE
COMPONENTS / NAME OF COURSE / SEMESTER / INST. HOURS / CREDITS / EXAM HRS / MAX MARKS
CIA / EXTERNAL
17 / CORE / Com 217 Management Information
Systems / IV / 6 HRS / 4 / 3 / 25 / 75
18 / CORE / Com 229 Investment Analysis and Portfolio Theory / IV / 6 HRS / 4 / 3 / 25 / 75
19

20 / ELECTIVE –VI
ELECTIVE-VII / IV
IV / 6 HRS
6 HRS / 3
3 / 3
3 / 25
25 / 75
75
21 / PROJECT PLUS VIVA VOCE / IV / 6 HRS / 8 / - / 20 / 80*
SOFT SKILL -IV / IV / 3 HRS / 2 / 3 / 25 / 75

* Viva-Voce 20 marks

Project 60 Marks

Candidates to secure 70 Credits from Core papers in all the four semesters including Project Work and soft skills. A minimum total credits of 91 credits should be earned for securing M.Com. degree.

ELECTIVES

III SEMESTER (Any two of the following)

1 Com 224 Industrial Relations

2 Com 225 Transport and Logistics Management

3 Com 226 Strategic Management

4 Com 227 Banking Management

5 Com 240 International Marketing

6 Com 239 Business Futurology & Forecasting

7 Com 232 Financial Markets & Services

IV SEMESTER (ANY TWO OF THE FOLLOWING)

1 Com 228 Practical Internal Auditing

2 Com 230 Marketing Research and Consumers Behaviour

3 Com 231 Organizational Behaviour

4 Com 233 Business Taxation

6 Com 221 E-Business

7 Com 242 International Financial Management

8 Com 243 Entrepreneurship and small Business Promotion

The following should be offered as Extra disciplinary courses for other department students

SEMESTER III

1 Com 236 CRM and Relationship Marketing

2 Com 237 Consumer Rights & Education

3 Com 238 Personnel Investment &Tax Planning

(Any one of the above THREE)

Wherever it is feasible students may be encouraged to go for extra-disciplinary papers. If it is not feasible to offer extra-disciplinary papers the departments can choose one more paper from among the given elective papers in the respective semesters-but other than the extra-disciplinary papers from the academic year 2008-09.

2. M.COM. DEGREE COURSE IN ACCOUNTING AND FINANCE

S. NO. / COURSE
COMPONENTS / NAME OF COURSE / SEMESTER / INST. HOURS / CREDITS / EXAM HRS / MAX MARKS
CIA / EXTERNAL
11 / CORE / AF 711 Taxation II / III / 5 HRS / 4 / 3 / 25 / 75
1. 12 / CORE / AF 717 Fundamentals of Information Technology / III / 5 HRS / 4 / 3 / 25 / 75
2. 13 13 / CORE / AF 710 Research
Methodology / III / 5HRS / 4 / 3 / 25 / 75
3. 14 / ELECTIVE- III WITHIN THE DEPARTMENT / III / 5 HRS / 3 / 3 / 25 / 75
4. 15 / ELECTIVE –IV / III / 5Hrs / 3 / 3 / 25 / 75
5. 16 / EXTRA DISCIPLINARY ELECTIVE – V / III / 5 HRS / 3 / 3 / 25 / 75
Soft skill- III / III / 3 HRS / 2 / 3 / 25 / 75

THIRD SEMESTER

S. NO. / COURSE
COMPONENTS / NAME OF COURSE / SEMESTER / INST. HOURS / CREDITS / EXAM HRS / MAX MARKS
CIA / EXTERNAL
6. 17
7.
8. 18 / CORE
CORE / AF 713EDP Audit
AF 715 Management
Accounting & Theory / IV
IV / 6 HRS
6HRS / 4
4 / 3
3 / 25
25 / 75
75
19 / ELECTIVE - VI / IV / 6 HRS / 3 / 3 / 25 / 75
20 / ELECTIVE - VII / IV / 6 HRS / 3 / 3 / 25 / 75
21 / PROJECT PLUS VIVA VOCE / IV / 6 HRS / 8 / - / 20 / 80*
Softskill – IV / IV / 3 HRS / 2 / 3 / 25 / 75

FOURTH SEMESTER

* Viva-voce 20 Marks

Project Report 60 Marks

ELECTIVES

III Semester (Two out of the following)

1 AF 723 Strategic Financial Management

2 AF 724 Strategic Cost Management

3 AF 725 Working Capital Management

4 AF 728 Financial Markets and Services

IV Semester (Two out of the following)

5 AF 730 Security Analysis and portfolio Management

6 AF 731 Banking Management

7 AF 732 Insurance and Risk management

8 AF 733 Business Futurology and Forecasting

9 AF 734 Corporate Laws

EXTRA DISCIPLINARY SUBJECTS FOR OTHER DEPARTMENTS

III Semester

10 AF 729 Corporate Ethics and Governance

11 AF 735 Personal Investment and Tax Planning

(Any one of the above two)

3. M.Com. DEGREE COURSE IN CORPORATE SECRETARYSHIP

THIRD SEMESTER

Sl.
No. / Course Components / Subjects / Inst. Hours / Credits / Hrs. / Max. Marks
CIA / External
11 / Core / PAPER-XI
Indirect Tax Laws / 6 / 4 / 3 / 25 / 75
12 / Core / PAPER-XII
Research Methodology / 6 / 4 / 3 / 25 / 75
13 / Core / PAPER-XIII
Advanced Cost and
Management Accounting / 6 / 5 / 3 / 25 / 75
14 / Elective III / PAPER-XIV
Corporate Restructuring
Law and Practice
(OR)
Strategic Corporate Management / 6 / 5 / 3 / 25 / 75
15 / Extra Disciplinary / PAPER – XV
Practical Banking / 6 / 4 / 3 / 25 / 75
16 / Soft Skill
III / 2

FOURTH SEMESTER

SI. No. / Course Components / Subjects / Inst. Hours / Credits / Hrs. / Max. Marks
CIA / External
17 / Core / PAPER-XVI
Secretarial Management and System Audit / 6 / 4 / 3 / 25 / 75
18 / Core / PAPER-XVII
Financial Management / 6 / 4 / 3 / 25 / 75
19 / Elective IV / PAPER-XVIII
Corporate Governance and Business Ethics
(OR)
International Business Policies and Procedures / 6 / 5 / 3 / 25 / 75
20 / PROJECT
&
VIVA VOCE / 6 / 6 / 40 (Project)
- / 120 (Project)
40
(Viva-Voce)
21 / Soft Skill IV / 2

____ Credits to secure from Core Papers in all the four semesters.

Minimum 90 as total credits for securing a Post-Graduate degree in a given subject.

TESTING PATTERN:

Total: 75 Marks

Part A (50 words) – 10 out of 12 (10 * 1 = 10 Marks)

Definitions & Meaning (not less than 2 questions from each unit)

Part B (200 words) – 5 out of 7 (5 * 5 = 25 Marks)

Understanding / Descriptions (not less than 1 question from each unit)

Part C (500 words) – 4 out of 6 (4 * 10 = 40 Marks)

Application / Analysis / Synthesis / Evaluation

(not less than 1 question from each unit)

Points to be Noted

1: Distribution of marks between Theory and Internal Assessment is

75:25.

The following procedure is suggested for internal assessment.

15 Marks (2 tests out of 3)

5 Marks (attendance)

5 Marks (assignment - seminar)

2. There is no passing Minimum for internal. Pass minimum is for external and overall.

3. For external examination, Passing Minimum of 50% at PG be fixed and grading be based on overall marks obtained (internal + external).

4. To qualify for the degree a minimum of 50 % in the aggregate for PG course needed.

5. Question paper pattern as above remains same for all the papers. However for papers (like Financial Management and Advanced Cost & Management Accounting), the distribution pattern of question should be at the ratio of 20:80 for theory and problems.

6. Project

Project Report present 120 (fully External only)

Viva-Voce 40 (fully External only)

Internal 40 (for evaluation of Report only)

200

A.C.F.2009

APPENDIX - 18 (S)

1. MASTER OF COMMERCE (M.Com.)

SYLLABUS
(w.e.f..2008-2009)

SEMESTER-III

COM 210 RESEARCH METHODOLOGY

Objectives

1. To provide knowledge on research methods, techniques and the process.

2. To develop skills in the application of research methods for business problem solving.

Unit 1

Research -Meaning and purpose -types of research -Pure and applied, survey, case study experimental, exploratory -Research Design -Steps in selection and formulation of research problem - steps in research -review of literature.

Unit 2

Formulation of Hypothesis- Types, sources -Testing -sampling techniques- sampling error and sample size.

Unit 3

Methods of data collection -Primary and secondary data -observation -interview -questionnaire -construction of tools for data collection -testing validity and reliability -pilot study and pre-testing.

Unit 4

Processing and analysis of data -editing -coding -transcription- tabulation -outline of statistical analysis -descriptive statistics -elements of processing through computers -packages for analysis.

Unit 5

Report writing -target audience -types of reports -contents of reports - styles and conventions in reporting -steps in drafting a report.

References

1 William C Emory, Business Research Methods, Richard D Irwin, NJ,

2 Donald R Cooper, Business Research Methods 7th Ed, McGraw Hill, 2001

3 Krishnaswami OR, Methodology of Research for Social Science, Himalaya, Mumbai, 2001.

4 Anderson J. et.al, Thesis and Assignment writing, Wiley Eastern

COM 213 HUMAN RESOURCE MANAGEMENT

Objectives

1. To provide knowledge on understanding managing human resources in organizations.

2. To offer exposure on human resources practices in organizations.

Unit 1

Humans and other physical resources -emphasis on the development of the human potential- Implications of Behavioural Science theories to HRM -Link between organization planning and HR planning.

Unit 2

Acquisitions and maintenance of personnel- Recruiting and selection process- duties- orientation. Maintenance of personnel- Motivation for increased productivity- Q. W.L.

Unit 3

Reward and compensation system -Grievance procedure -conflict -process -stress Vs challenge -sources -resolution.

Unit 4

Performance Appraisal- Basic consideration -Components - Methods -problem in assessment prevention.

Unit 5

Human development, training- identifying needs -Designing training programme- Evaluation of training programme -methods of training- placement and management -organisational changes -change agents.

References

1 Dressler, Human Resource Management, 8th Ed. Pearson Education, 2002

2 De Genzo and Ro~bins, Personnel/Human Resource Management, Prentice Hall of India, 1998.

3 S.K.Chakraborty, Values and Ethics for Organisations, Oxford University Press;1999

4 Aswathappa, Human Resrouce and Personnel Mal18iement, Tata McGraw Hill, New Delhi, 2002.

COM 215 FUNDAMENTALS OF INFORMATION TECHNOLOGY

Objectives

1. To offer basic skills in computer applications.

2. To develop working knowledge on business related softwares.

3. To impart knowledge on application of software for analysis of business related data.

Unit 1

Introduction to Computer -Classification of Digital Computer System- Computer Architecture - Number -Compliments -Logic Gates -Truth Table -Boolean Algebra -Table Simplification of Boolean Function.