Detailed Syllabus M.Com.

Semester System

M J P Rohilkhand University
Bareilly
(w.e.f. the academic session 2022-23)
 First Semester
Sr. No. Paper Type of Paper Credit Marks
1 Business Research Methodology Core 5 100
2 Statistical Methods Core 5 100
3 Managerial Economics Core 5 100
4 Advanced Management Accounting Core 5 100
5 Paper Presentation in Seminar & Viva Core 6 100
Minor Paper (from streams other than
6 Other Stream 4 100
Commerce)
Total 30

Second Semester
Sr. No. Paper Type of Paper Credit Marks
Management Concepts & Organisational
1 Core 5 100
Behaviour
2 Advanced Financial Accounting Core 5 100
3 International Business Core 5 100
Supply Change Management & Logistics
4 Core 5 100
Management
Research Project/Survey/Industry Visit Report
5 Core 6 100
& Viva
Total 26

Third Semester
Sr. No. Paper Type of Paper Credit Marks
1 Advanced Financial Management Core 5 100
2 Strategic Management Core 5 100
Research Project/Survey/Industry Visit Report
3 Core 6 100
& Viva
4 Elective Group Paper 1 Elective 5 100
5 Elective Group Paper 2 Elective 5 100
Total 26

Fourth Semester
Sr. No. Paper Type of Paper Credit Marks
1 International marketing management Core 5 100
2 Corporate Taxation & Planning Core 5 100
Operations Research
3 or Core 4 100
Dissertation
4 Comprehensive Viva Core 4 100
Elective
5 Elective Group (selected in Sem 3rd) Paper 3 5 100
Elective
6 Elective Group (selected in Sem 3rd) Paper 4 5 100
Total 28
 Elective Group 1 — Accounting
Sr. Paper Credit Marks
No.
1 Accounting Information System 5 100
2 Strategic Cost Analysis and Performance 5 100
Evaluation
3 Forensic Accounting and Fraud 5 100
Examination
4 Financial Reporting and Disclosure in 5 100
Indian Context
Elective Group 2 — Human Resource Management
Sr. Paper Credit Marks
No.
1 Human Resource Development 5 100
2 Strategic Human Resource Management 5 100
3 Industrial Relations and Compensation 5 100
Laws
4 Human Resource Accounting & 5 100
Performance Appraisal for Human
Resource
Elective Group 3 — Finance
Sr. Paper Credit Marks
No.
1 Security Analysis and Portfolio 5 100
Management
2 Financial Institutions and Markets 5 100
3 International Financial System 5 100
4 Indian foreign trade and Investment 5 100
Elective Group 4 — Marketing
Sr. Paper Credit Marks
No.
1 Advertising and Sales Management 5 100
2 International Marketing Management 5 100
3 Consumer Behaviour 5 100
4 Marketing Research 5 100
 Elective Group 5 — Taxation
Sr. Paper Credit Marks
No.
1 Wealth & Gift Tax 5 100
2 Direct Tax Procedures 5 100
3 Indirect Tax Procedures 5
4 Computerised Taxation & Return Filing 5 100

Elective Group 6 — E-commerce

Sr. Paper Credit Marks
No.
1 Business Models in E-Commerce & ICT 5 100
Applications
2 Logistics and Supply Chain Management 5 100
in E-Commerce
3 Web-Designing & Digital Marketing 5 100
4 E-commerce Security and laws 5 100

Elective Group 7 -- Banking and Insurance

Sr. Paper Credit Marks
No.
1 Regulatory framework of banking and 5 100
insurance business
2 Management of banking and insurance 5 100
product and services
3 Fund Management in banking and 5 100
insurance Companies
4 Risk Management in Banking and 5 100
Insurance Sector – Tools and
Management

Elective Group 8 — Indian Laws & Legislations

Sr. No. Paper Credit Marks
1 IPR Laws in India 5 100
2 Industrial & Labour Laws --1 5 100
3 Industrial & Labour Laws –2 5 100
4 The Competition Act 2002 5 100
 Important Points
Assessment Criteria
Type of Papers Assessment Criteria
Core 30% Internal & 70% External
Other Stream & 30% Internal & 70% External
Elective
Research Jointly by the college teacher (internal examiner) &
Project/Survey/Industry the teacher appointed by University (external
Visit Report & Viva examiner).
Paper Presentation in Jointly by the college teacher (internal examiner) &
Seminar & Viva the teacher appointed by University (external
examiner).
Comprehensive Viva Jointly by the college teacher (internal examiner) &
the teacher appointed by University (external
examiner).
Dissertation 50% Internal and 50% External
*The Dissertation will be assessed internally by the College
Teacher/Supervisor (weightage 50%) and further it will be sent to University
to be assessed externally (weightage 50%).
** ‘Research Project/Survey/Industry Visit Report & Viva’, ‘Paper
Presentation in Seminar & Viva’ and ‘Comprehensive Viva’ will be assessed
jointly by the college teacher (internal examiner) & the teacher appointed by
University (external examiner).
*** The student will select One Elective Group out the different elective
groups in the Sem. III. The first two papers of the selected elective group will
be studied in the Sem. III and; the remaining two papers will be studied in
Sem. IV.
**** In the first semester the student will select a Minor Paper from the
subject streams other than Commerce as per the subjects availability of the
concerned college.
 First Semester — Core Paper
Paper 1 -- BUSINESS RESEARCH METHODOLOGY
Unit I: Introduction to Business Research: Meaning and role of business research; Business
research and scientific method; Scope of business research; An overview; Ethics in business
research.
Unit II: Problem Specification: Management problem specification, Formulating research
problem, Developing research proposal – research objectives, research hypotheses, information
needs; Determining research design: Explorative research – major techniques and their
evaluation; Descriptive researches – case study, survey method and observation method;
Quantitative vs qualitative research.
Unit III: Determining Data Sources: Secondary data sources and their usefulness; Primary data
collection – Observation and questioning methods; Questionnaire preparation; Scaling
techniques and attitude measurement; Reliability and validity assessment.
Unit IV: Survey Design: Census and survey methods; Designing sample survey – Defining
universe, Determining sampling frame, sampling unit, sampling method and sample size.
Unit V: Data Collection: Organising fieldwork – selection, training, supervision and evaluation
of fieldworkers, Survey errors – sampling vs. non-sampling errors; Types of non-sampling errors
and ways to deal with them; Data analysis and interpretation: Data editing and coding,
Univariate analysis; Bivariate analysis; Multivariate data analysis – Interdependence and
dependence analyses and their basic assumptions.
 First Semester — Core Paper
Paper 2 -- STATISTICAL METHODS
UNIT I: Indian Statistics: Statistical System in India; CSO and NSSO; Population Census
Statistics; Price Statistics; and National Income Statistics.
UNIT II: Association of Attributes (Two attributes only); Chi-Square Test
Interpolation and Extrapolation: Binomial, Newton and Lagrange Method
Regression Analysis
UNIT III: Probability Theory: Classical, Relative and subjective probability, Addition and
Multiplication Rules, Conditional probability, Bayes’ Theorem and Bernoulli’s
Theorem.
UNIT IV: Sampling:
Large Sample: Test of Hypothesis in Variables and Attributes; Z – Test;
Small Sampling: Test of significance in t test, F test and Z test.
UNIT V: Analysis of Variance:
One Way and Two-Way Classification, Design of experiment
***Use of Simple Calculator is allowed in this paper.
 First Semester — Core Paper
Paper 3 -- MANAGERIAL ECONOMICS
Unit-I: Nature and Scope of Managerial Economics: Managerial Economist’s Roles and
Responsibilities; Relation with Economics and other Disciplines; Business Objective Models –
Profit Maximization, Sales Maximisation, Managerial Discretion and Behavioural Models;
Fundamental Economic Concepts – Incremental, Opportunity Cost, Discounting and
Equi-Marginal or Substitution Concepts.
Unit-II: Theory of Consumer Demand: Cardinal Utility Analysis of Demand; Ordinal Utility
Analysis of Demand; Revealed Preference and Logical Ordering Analyses of Demand;
Consumer’s Choice; Individual and Market Demand Functions; Demand Distinctions; Law of
Demand - Price, Income and Substitution Effects, Bandwagon Effects and Snob/Veblen Effects,
Giffen’s Paradox.
Unit-III: Demand Elasticity and Forecasting: Elasticity of Demand - Determinants and
Distinctions, Degrees and Measurements of Price, Income, Cross Advertising and Expectation
Elasticities and Applications in Business; Decisions, Demand Estimation- Functional Forms,
Demand Forecasting, Need for and Steps in Demand Forecasting and Demand Forecasting
Techniques for Established as well as New Products.
Unit-IV: Production Theory: Production Function; Laws of Variable Proportions; Producer’s
Equilibrium - Traditional Analysis, Isoquant, Iso-cost and Ridge Lines and Modern Analysis of
Producer’s Equilibrium-Expansion Path and Returns to Scale as per Isoquants; Economies and
Diseconomies of Scale – Internal and External.
Unit-V: Cost Theory: Implications of Costs – Real, Alternative and Money Costs; Cost
Distinctions and Functions; Cost Behaviour in Short-Run and Economic Capacity; Derivation of
Long Run Costs; Modern Analysis of Costs - Average Fixed and Average Variable Costs and
Reserve Capacity; Real and Pecuniary Economies; Relevance of Costs in Business Decisions.
 First Semester — Core Paper
Paper 4 -- ADVANCED MANAGEMENT ACCOUNTING
Unit I: Management Accounting – Nature and Functions; Financial vs. Management
Accounting; Cost vs. Management Accounting; Role of Management Accountant. Cost Concepts
and Classifications.
Unit II: Activity Based Costing (ABC) – Concept and uses; Flow of Costs in ABC; Emerging
Costing Approaches; Traditional Costing System vs. ABC.
Unit III: Variable and Absorption Costing - Concept, Comparison, Applications of Variable
Costing, Preparation of Income Statements.
Cost-Volume-Profit (CVP) Analysis - Contribution Margin; Break – Even Analysis; Profit
Volume (P/V) Analysis; Multiple-Product Analysis; Optimal use of Limited Resources.
Standard Costing – Concept, Advantages; Types of Standards; Variance Analysis; Materials and
Labour Variance.
Unit IV: Relevant Information and Short-Run Managerial Decisions – Managerial Decision
Making; Decision Making Process; Differential Analysis; Types of Managerial Decisions –
Make/Buy, Add/Drop, Sell/ Process Further, Operate/Shutdown, Special Order, Product-Mix,
Pricing Decisions.
Unit V: Responsibility Accounting and Divisional Performance Measurement – Advantages and
Disadvantages of Divisionalisation; Concept of Responsibility Accounting; Responsibility
Centres – Cost Centre, Revenue Centre, Profit Centre, Investment Centre, Responsibility
Performance Reporting, Financial Measures of Performance, Non- Financial Performance
Measures.
***Use of Simple Calculator is allowed in this paper.
 Core Paper
Paper 5 - PAPER PRESENTATION IN SEMINAR & VIVA

Students will be allotted different topics related to the syllabus or

commerce field and; will be directed to prepare a
Paper/PPT/Poster/Diagram/Graphs etc. These will be presented in
departmental seminar organised in college. The presentation will also
include an open Viva and will be judged jointly by the college teacher
(internal examiner) & the teacher appointed by University (external
examiner).
‘Paper Presentation in Seminar & Viva’ will be assessed jointly
by the college teacher (internal examiner) & the teacher appointed by
University (external examiner).

Other Stream Paper

Paper 6 - MINOR PAPER

In the first semester the student will select a Minor Paper from the
subject streams other than Commerce as per the subjects availability of
the concerned college.
 Second Semester –Core Paper
Paper 1 -- MANAGEMENT CONCEPTS AND ORGANISATIONAL BEHAVIOUR
Unit I: School of Management Thought: Scientific, process, human behaviour and social system
school; Decision theory school: Quantitative and system school, contingency theory
management: Functions of a manager
Unit II: Managerial Functions: Planning concepts, significance, types. Organizing-concept,
principles, theories, types of organizations, authority. responsibility, power delegation,
decentralization: Staffing, Direction; coordination: Control-nature process, and techniques,
Motivation: Process of motivation; Theories of motivation
Unit III: Organizational Behaviour: Organizational behaviour-concept and significance,
Relationship between management and organizational behaviour: Emergence and ethical
perspective, Attitudes; Perception; Learning, Personality, Transactional analysis.
Unit IV: Groups Dynamics and Team Development: Group dynamics definition and importance,
types of groups, group formation, group development, group composition, group performance
factors, Principle centered approach to team development. Leadership: Concept: Leadership
styles & Theories
Unit V: Organisational Conflict: Dynamics and management; Sources. patterns, levels, and types
of conflict, Traditional and modern approaches to conflict; Functional and dysfunctional
organizational conflicts. Resolution of conflict. Organizational Development: Concept, Need for
change, resistance to change, Theories of planned change: Organizational diagnosis: OD
Intervention
 Second Semester –Core Paper
Paper 2 -- ADVANCED FINANCIAL ACCOUNTING
Unit I: Foreign Currency Conversion & Requirements as per applicable Accounting Standards in
case of Foreign Branches
Unit II: Final Accounts of Banking Companies, Statutory Requirements for Banking
Companies’ Final Accounts, Provisioning of Non- Performing Assets
Unit III: Final Accounts of Insurance Companies, Statutory Requirements for Insurance
Companies’ Final Accounts (Including Both General & Life Insurance Companies)
Unit IV: Final Accounts of Co-operative Societies, Statutory Requirements for Co-operative
Societies’ Final Accounts
Unit V: Inflation Accounting, Environment Accounting & Human Resource Accounting
***Use of Simple Calculator is allowed in this paper.
 Second Semester –Core Paper
Paper 3 -- INTERNATIONAL BUSINESS
Unit I: Introduction- Importance, nature and scope of international business; Globalization;
Drivers of globalization; Consequences of globalization; Basic entry decisions with respect to
international business; Modes of entry into international business.
Unit II: International Trade- Theories of international trade – mercantilism, absolute advantage,
comparative advantage, factor proportions theory, product life cycle theory, new trade theory,
national competitive advantage. World trading environment - Pattern and structure of world trade
in goods and services; Government intervention in international trade; Instruments of trade
intervention: Tariffs, quotas and other measures and their effects.
Unit III: International Investment- Types of international investment; international investment
theories - market imperfections theory, internalization theory, strategic behaviour, international
product life cycle theory, Dunning‘s eclectic paradigm; costs and benefits of FDI to host and
home countries; Global trends in FDI.
Unit IV: International Business Environment- Political systems, legal systems, and economic
systems; Elements of political, legal, economic and cultural environment relevant for
international business, and associated risks; Framework for analyzing political, legal, economic
and cultural environment across countries. Regional Economic Integration: Levels of regional
economic integration - Free trade area, customs union, economic union, common market,
political union; Regionalism vs. Multilateralism; Structure and functioning of some important
regional economic arrangements like EU and NAFTA, SAARC
Unit V: Regulation of International Trade and Investment- World trade and protectionism;
GATT, The Uruguay Round, WTO – importance, trading principles and structure; Important
agreements of WTO – Agriculture Agreement; SPS, TBT, GATS, TRIPS etc.; WTO and India.
International economic institutions - IMF, World Bank, UNCTAD; International money and
capital markets.
 Second Semester – Core Paper
Paper 4 - SUPPLY CHAIN MANAGEMENT & LOGISTICS MANAGEMENT
Unit I: Introduction: Evolution, importance, scope, concept of Supply Chain Management
(SCM) and trade logistics; Supply chain management as a Management Philosophy; Function of
SCM, Value chain for supply chain management; Design of SCM; Logistic activities – An
overview, contribution of logistics at macro and micro levels; SCM and trade logistics; Logistics
and competitive advantage; Logistics mix; Concept, span and process of integrated SCM;
Difference between logistics and supply chain management, Logistics organization - Logistics in
different industries.
Unit II: Behavioural Issues in Supply Chain Management: Role of relationship marketing in
SCM; Managing relationships with suppliers and customers; Captive buyers and suppliers;
Strategic partnerships; Supplier-retailer collaboration and alliances.
Unit III: Focus Areas of Logistics and Supply Chain Management: Product development
process and SCM, purchasing cycle, types of purchases, JIT purchasing, strategic role of
purchasing in the supply chain and total customer satisfaction; Purchasing vs. procurement,
procurement strategies; Transportation: Introduction, objectives, different modes of
transportation, importance of effective transportation system; Warehousing and inventory
management: Reasons for warehousing, warehousing evaluation and requirements, warehousing
location strategies. Logistical packaging: Introduction, objectives, concept of logistical
packaging, types of packaging material, packaging costs.
Unit IV: Performance Measurement: Framework of performance indicators, methods of
performance measurement, and the balanced score card approach, benchmarking, supply chain
metrics (KPIs), performance measurement and continuous improvement.
Unit V: Trends and Challenges in Logistics and Supply Chain Management: Third party and
fourth party logistic outsourcing- Challenges and future directions; Reverse logistics; Bullwhip
effect; Push based and pull based systems; Green supply chain management; E-Commerce
logistics: Requirements of Logistics in e-commerce, EDI, bar coding, RFID; Re-engineering the
supply chain- Future directions.
 Second Semester – Core Paper
Paper 5 - RESEARCH PROJECT/SURVEY/INDUSTRY VISIT REPORT & VIVA
1. The Research Project/Survey/Industry Visit Report will be a practical,
in-depth study of a problem, issue, opportunity, technique or procedure or a
combination of these aspects of business. The students are required to define
an area of investigation, carve out research design, gather relevant data,
analyse the data, draw conclusions, and make recommendations.
2. The Research Project/Survey/Industry Visit Report & Viva must be an
original piece of work.
3. The Research Project/Survey/Industry Visit Report & Viva topic is to be
selected carefully with the help of supervisor.
4. ‘Research Project/Survey/Industry Visit Report & Viva’ will be assessed
jointly by the college teacher (internal examiner) & the teacher appointed by
University (external examiner) through conducting a Viva-Voce.
 Third Semester – Core Paper
Paper 1 - ADVANCED FINANCIAL MANAGEMENT
Unit I: Introduction: Nature, scope and objectives of financial management; Measurement of
shareholders‘ wealth; Finance as a strategic function; Role of a finance manager; Concepts of
Risk, Return and Time value of money; Financial decision making and types of financial
decisions; Risk-return trade off in financial decisions; Agency problem and agency costs.
Contemporary issues in financial management.
Unit II: Capital Budgeting Decision: Nature, significance and types of capital budgeting
decisions; Capital budgeting process; Estimation of cash flows; Discounted cash flows (DCF);
Capital budgeting techniques- ARR, Payback period, Discounted Payback Period (DPB), Net
Present value (NPV) and Internal rate of return (IRR), Profitability index; Capital budgeting
decision under inflation, capital rationing and multi period budget constraints; Capital budgeting
decision under risk and uncertainty; Techniques for incorporating risk and uncertainty in capital
budgeting decisions- Risk Adjusted Discount Rate Method (RADR), Certainty Equivalent
method, DCF Break Even Analysis, Simulation method, Probability distribution method,
Decision tree analysis, Backward induction method, Sensitivity analysis and Scenario analysis.
Unit III: Cost of Capital and Capital Structure Decision: Specific costs of capital, weighted
average cost of capital, weighted marginal cost of capital; Theories of capital structure- Net
Income theory, Net Operating Income theory, Traditional theory, MM Hypothesis without and
with corporate taxes, Trade off theory, Pecking order theory, Market timing theory; Signalling
theory and effect of information asymmetry on capital structure; Financial leverage and
evaluation of financial plans (EBIT-EPS analysis); The concept of present value of interest tax
shield; Determination of beta of levered firm and optimal capital structure; Factors affecting
choice of Capital structure in practice.
Unit IV: Dividend Decision: Issues in dividend decision; Dividend rate and dividend yield;
Theories of relevance and irrelevance of dividend in firm valuation -Pure residual theory,
Walter‘s model, Gordon‘s Model, MM Hypothesis, Bird-in-hand theory and Dividend signalling
theory; Relevance of dividend under market imperfections; Traditional and Radical position on
dividend; Types of dividend polices in practice-Pure residual policy, constant rupee dividend
policy, constant dividend payout policy and smooth stream dividend policy; Determinants of
dividend policy in practice; Lintner‘s Model of corporate dividend behavior.
Unit V: Working Capital Management: Concept and types of working capital; Operating cycle
and cash cycle; Estimation of working capital requirement; Approaches of working capital
financing; Determinants of working capital; Components of working capital management; Cash
management- Baumol‘s Model and Miller-Orr Model of managing cash; Receivables
management- dimensions of credit policy, credit analysis and evaluation of credit policies;
Inventory management.
***Use of Simple Calculator is allowed in this paper.
 Third Semester – Core Paper
Paper 2 - STRATEGIC MANAGEMENT
Unit I: Introduction: Role and concept of strategy; Strategic management process; Approaches
to strategic decision making; Components of business policy; Strategic role of board of directors
& top management. Strategic intent
Unit II: Environmental Analysis: Analysis of broad environment: Environmental profile;
Constructing scenarios; Environmental scanning techniques- ETOP, PEST and SWOT (TOWS)
Matrix; Michael Porter‘s Diamond framework; Analysis of operating environment - Michael
Porters model of industry analysis; Strategic group analysis; Analysis of internal environment–
Resource audit; Resource Based View (RBV); Core and distinctive competencies; Sustainable
competitive advantage and transient competitive advantage.
Unit III: Strategic Choices: Strategic options at corporate level: Growth, stability and
retrenchment strategies; Corporate restructuring; Strategic options at business level- Michael
porters‘ competitive strategies and cooperative strategies. Evaluation of strategic alternatives –
Product portfolio models (BCG matrix, GE Matrix, etc.)
Unit IV: Situation Specific Strategies: Strategies for situation like competing in emerging
industries, maturing and declining industries, fragmented industries, hyper –competitive
industries and turbulent industries; Strategies for industry leaders, runner -up firms and weak
businesses.
Unit V: Strategic Issues and Alternatives in Globally Competitive Markets: Why & how firms
internationalize; International entry options; Outsourcing strategies; Strategy implementation and
control: Interdependence of formulation and implementation of strategy; Issues in strategy
implementation, Planning and allocating resources; Organization structure and design; Budgets
and support system commitment; culture and leadership. Strategy evaluation and control.
 Third Semester – Core Paper
Paper 5 - RESEARCH PROJECT/SURVEY/INDUSTRY VISIT REPORT & VIVA
1. The Research Project/Survey/Industry Visit Report will be a practical,
in-depth study of a problem, issue, opportunity, technique or procedure or a
combination of these aspects of business. The students are required to define
an area of investigation, carve out research design, gather relevant data,
analyse the data, draw conclusions, and make recommendations.
2. The Research Project/Survey/Industry Visit Report & Viva must be an
original piece of work.
3. The Research Project/Survey/Industry Visit Report & Viva topic is to be
selected carefully with the help of supervisor.
4. ‘Research Project/Survey/Industry Visit Report & Viva’ will be assessed
jointly by the college teacher (internal examiner) & the teacher appointed by
University (external examiner) through conducting a Viva-Voce.
 Fourth Semester – Core Paper
Paper 1 - INTERNATIONAL MARKETING MANAGEMENT
Unit I: Introduction: Importance and scope of international marketing; International market-
orientation and involvement; International marketing management process - An overview,
International marketing information system. International Marketing Environment: Typology of
international marketing environment; Influence of foreign market‘s physical, economic,
socio-cultural, political and legal environments on international marketing decisions; Global
trading environment and developments. International Market Segmentation, Targeting and
Positioning; Screening and selection of foreign markets; International market entry strategies –
Exporting, licensing, contract manufacturing, joint venture, operating through wholly-owned
subsidiaries aboard.
Unit II: International Product Planning and Pricing Decisions: Major product decisions –product
quality, design, labeling, packaging, branding and product support services; Issue of product
standardization vs. adaptation; International trade product life cycle; New product development.
Pricing Decisions for International Markets: Factors influencing international price
determination; International pricing process, policies and strategies; Delivery terms and currency
for export price quotations; Standardised vs. differentiated pricing strategies; Transfer pricing.
Unit III: International promotion strategies: Communications across countries - Complexities
and issues; Country-of-origin effects and strategies for dealing with adverse country-of-origin
effects; International promotion mix: Concept, tools and their key features; Developing
international promotion campaign; Standardization vs. adaptation issue; Planning for direct mail,
sales literature, trade fairs and international advertising; International sales force management:
Process and major issues
Unit IV: International Distribution Decisions: Distribution channel strategy; Different types of
international distribution channels, their roles and functions; Selection and management of
overseas middlemen; International distribution logistics - inventory management, transportation,
warehousing, and insurance.
Unit V: Emerging Trends in International Marketing: International marketing through Internet;
Ecological concerns in international marketing, International marketing ethics.
 Fourth Semester – Core Paper
Paper 2 - CORPORATE TAXATION AND PLANNING
Unit I: Tax Planning: Concept of tax planning and tax management, tax evasion and tax
avoidance; Rationale of corporate tax planning; Nature and scope of tax planning in companies.
Unit II: Tax Assessment of Companies: Residential status of company and incidence of tax;
Computation of taxable income of companies: Carry forward and set off of business losses,
deductions available to corporate assesses; Computation of corporate tax liability; Minimum
alternate tax and tax credit; Tax on distributed profits; Tax on income distributed to unit holders.
Unit III: Tax Planning and Business Decisions: Implications of tax concessions and incentives
for corporate decisions in respect of setting up a new business, location of business and nature of
business. Tax Planning and Financial Decisions: Capital structure decisions; Dividend policy;
Bonus Share; Investments and capital gains; Owning or leasing of an asset; Hire purchase or
instalment purchase decision; Purchase of an asset out of own funds or out of borrowed capital;
Manufacturing or buying; Repairing, replacing, renewing or renovating an asset; Sale of assets
used for scientific research; Shutting down or continuing operations; Private equity
Unit IV: Business Reorganization: Tax Planning in respect of amalgamation and de-merger of
companies, slump sale, conversion of a firm into a company; Conversion of sole proprietorship
into company; Conversion of company into Limited Liability Partnership.
Unit V: Foreign Collaboration: Doubly taxed income and Double Taxation Aspects: Foreign
collaborations and incidence of taxation on domestic companies and other assesses; Provisions
for relief in respect of double taxation - Unilateral and bilateral. Note: Relevant software will be
used for pedagogical purpose.
***Use of Simple Calculator is allowed in this paper.
 Fourth Semester – Core Paper
Paper 3 (A) – OPERATIONS RESEARCH
Unit I: Introduction to Operations Research--- Basic definitions, scope, objectives, phases,
models and limitations of Operations Research. Linear Programming Problem – Formulation of
LPP, Graphical solution of LPP. Simplex Method for Maximization and Minimization
Unit II: Transportation Problem--- Formulation, solution, unbalanced Transportation problem.
Finding basic feasible solutions – Northwest corner rule, least cost method and Vogel’s
approximation method. Optimality test: the stepping stone method and MODI method.
Unit III: Assignment model--- Formulation of Assignment Model. Hungarian method for
optimal solution. Solving unbalanced problem. Traveling salesman problem and assignment
problem.
Sequencing models-- Solution of Sequencing Problem, Processing n Jobs through 2 Machines,
Processing n Jobs through 3 Machines, Processing 2 Jobs through m machines, Processing n Jobs
through m Machines.
Unit IV: Games Theory--- Competitive games, rectangular game, saddle point, minimax
(maximin) method of optimal strategies, value of the game. Solution of games with saddle
points, dominance principle. Rectangular games without saddle point – mixed strategy for 2 X 2
games.
Unit V: Network Models— Fundamental Aspects of Network Models and construction of
Network Diagrams, Introduction to PERT & CPM, time estimate, Probability of completing the
project on or before specific time, Float of an activity

Paper 3 (B) – DISSERTATION

• The Dissertation will be a practical, in-depth study of a problem, issue,

opportunity, technique or procedure or a combination of these aspects of
commerce field. The students are required to define an area of investigation,
carve out research design, gather relevant data, analyse the data, draw
conclusions and make recommendations. The Dissertation must be an
original piece of work. Topic of Dissertation will be selected carefully with
the help of supervisor.
• The Dissertation will be assessed internally by the College
Teacher/Supervisor (weightage 50%) and further it will be sent to University
to be assessed externally (weightage 50%).
 Fourth Semester – Core Paper
Paper 4 – COMPREHENSIVE VIVA

‘Comprehensive Viva’ will be assessed jointly by the college teacher (internal

examiner) & the teacher appointed by University (external examiner).
 Elective Group 1 Accounting
Paper 1 - ACCOUNTING INFORMATION SYSTEM
Unit I: Overview of Accounting Information Systems: Introduction to accounting information
system; Theoretical foundations of AIS; Introduction to transaction processing; AIS development
strategies. Tools used in systems analysis and design flow charts and decision models; Input
output design Gant charts; PERT -CPM Models.
Unit II: Accounting Information System Cycles: Hierarchy of systems; System description;
Systems model of an information processing system; Revenue cycle; Expenditure cycle –
Purchase and cash disbursement procedures; Payroll processing and fixed asset procedures;
Conversion cycle; Financial reporting and management reporting systems; General ledger and
reporting cycle; Interface of accounting information and management system; Organization of
accounting information System.
Unit III: Controls and Audit in Accounting Information System: Prevalence, Prevention and
Detection of Fraud in AIS; Information system control for system reliability, information
security, confidentiality, integrity, and availability; Auditing computer-based information
system- input control, processing control, output controls.
Unit IV: Advanced Technologies in Accounting Information: Data processing modes and
strategies, Database management systems, REA approach to database modelling, Enterprise
resource planning (ERP) systems; Electronic commerce system; Applying XBRL in AIS;
Financial reporting and management reporting systems.
Unit V: Emerging technologies: Cloud accounting system (XERO); Visual analytics software
(SASVA); Other Emerging technologies.
 Elective Group 1 Accounting
Paper 2 - STRATEGIC COST ANALYSIS AND PERFORMANCE EVALUATION
Unit I: Cost Management: Nature; Cost management system; Strategic cost management
(SCM); SCM and strategy; Components of SCM. Cost Control and Cost Reduction–basics,
process, methods and techniques of cost reduction programme. Activity-Based Management
[ABM]- concept and uses; Relationship between activity - based costing and ABM; Operational
ABM and Strategic ABM; Techniques of ABM; Implementation steps in ABM.
Unit II: Life Cycle Costing: Meaning and benefits; Product Life Cycle and pricing decisions;
Life Cycle Budgeting. Target Costing: Concept; Target costing and target pricing; Key principles
of target costing; ABC and target costing; Target costing process; Market driven costing, product
level costing, component level costing; Chained target costing; Target costing and cost
management; Role of value engineering in target costing.
Unit III: Kaizen Costing: Meaning; implementation steps in kaizen costing; Target costing and
kaizen costing; General kaizen costing and item specific kaizen costing; Bench marking.Total
Quality Management(TQM): Meaning and characteristics; Types of quality costs; Traditional
and modern view of quality, measuring quality costs; Reporting quality costs; Success factors for
TQM; Implementing TQM; Quality cost information and managerial decision making.
Unit IV: Pricing Strategies: Factors influencing pricing decisions; Short run Vs. long run pricing
strategy; Cost-based pricing; Economic approach to pricing; Pareto analysis in pricing decisions;
Cost plus/Mark-up pricing ; Return on investment pricing ; Return on net-worth pricing;
Evaluation of different pricing methods; Pricing a new Product; Sensitivity analysis in pricing
decisions; Monopoly pricing vs. competitive pricing; Bottom line pricing. Activity-Based-
Budgeting (ABB); ABB and traditional budgeting; ABB Process; Capacity utilization; Role of
ABB in cost management.
Unit V: Productivity and Business Process Re-Engineering (BPR): Measuring productivity;
Partial productivity measurement; Total productivity measurement; Measuring changes in
activity and process efficiency; Productivity in service firms and not-for-profit organizations;
Process reengineering (PR)- concept, importance; Issues in PR. Value chain analysis- Concept,
value chain linkages; Internal linkages; Supplier linkages; Customer linkages; Role of
value-chain in decision analysis. Theory of Constraints (TOC)- concept; Operational measures;
Steps for improving performance; Internal constraint; External constraint; TOC and cost
management; Uses of TOC; ABC and TOC.
***Use of Simple Calculator is allowed in this paper.
 Elective Group 1 Accounting
Paper 3 - FORENSIC ACCOUNTING AND FRAUD EXAMINATION
Unit I: Forensic Accounting & Fraud Auditing Fundamentals: Meaning, nature and scope,
Auditors liability for undetected frauds, Fraud auditing (forensic audit) phases: Recognition and
planning, Evidence collection and evaluation, Communication of results.
Unit II: Fraud Definition & Taxonomy: Ingredients of fraud, why is a fraud committed and who
commits a fraud? Meaning and nature of corporate fraud, concept of fraud under Companies Act
2013, frauds for and against a company, victims of fraud.
Unit III: Types of Corporate Frauds: Bribery and corruption, Misappropriation of assets,
Manipulation of financial statements, Procedure-related frauds, Corporate espionage, Fraud in
e-commerce. Fraud Prevention-Strategies, Fraud prevention for consumers and businesses.
Unit IV: Banking Frauds: Overview- Case study/examples; Insurance Frauds- Overview, Case
study/examples; Capital Market Frauds-Overview, Case study/examples.
Unit V: Fraud management: Fraud Detection-Symptoms of fraud; Fraud Investigation- Inquiry
methods, Fraud reports; Management of Fraud-Culmination, consequences, and policy
implications of corporate frauds; Resolution of Fraud-Legal follow up.
 Elective Group 1 Accounting
Paper 4 - FINANCIAL REPORTING AND DISCLOSURE IN INDIAN CONTEXT
Unit I: Accounting Theory: Nature; Classifications of accounting theory; Different approaches
to theory construction; Factors influencing accounting environment; Measurement in accounting.
Accounting Principles: Generally Accepted Accounting Principles; Selection of accounting
principle; AS1 Disclosure of Accounting Policies; Indian Accounting Standards.
Unit II: Income Concepts: Different concepts of income measurement; Recipient of net income,
revenues, expenses, gains and losses value added statement.
Unit III: Assets: Methods of Asset Valuation; Impairment of Assets. Liabilities- Classification,
Measurement, Theories of equity Depreciation Accounting and Policy- Allocation vs. valuation
process; Factors influencing selection of depreciation policy.
Unit IV: Accounting and Reporting of Intangibles: Fair value measurement - rationale,
accounting standards on fair value measurement. Accounting for Changing Prices- historical cost
accounting, relevance of inflation adjusted statement. Methods of accounting for changing
prices- Replacement Cost Accounting, Current Purchasing Power Accounting (CPPA), Current
Cost Accounting (CCA).
Unit V: Accounting Standard Setting: Benefits, standard setting by whom? Standard setting in
India IASB- Role, Achievements of IASB in standard setting. Financial Reporting – Objectives,
users in financial reporting qualitative characteristics of accounting information; Factors
influencing financial reporting in India. Emerging Trends in reporting-integrated reporting;
Corporate social responsibility reporting; Human resource reporting and value added statements.
***Use of Simple Calculator is allowed in this paper.
 Elective Group 2 Human Resource Accounting
Paper 1 - HUMAN RESOURCE DEVELOPMENT
Unit I: Introduction to Human Resource Development: Historical perspective, emergence of
HRD, conceptualizing critical HRD; Contemporary realities and future of HRD; Andragogy and
life-long learning.
Unit II: Theoretical approaches to Human Resource Development: Social capital theory,
learning network theory, relevance of systems theory to HRD, human capital theory and
screening theory of HRD.
Unit III: Human Resource Development Process: Identifying HRD needs; Designing and
developing effective HRD programs; Evaluating effectiveness of HRD Programs; HRD
interventions.
Unit IV: Integrating learning with work: Theories of learning, trends in workplace learning,
learning interventions; Transfer of learning; Strategic learning and leadership; Learning
organizations and organizational learning.
Unit V: Human Resource Development Trends: New ways of working and employability;
Coaching, mentoring and management of performance; Virtual HRD; Workforce diversity and
HRD.
 Elective Group 2 Human Resource Accounting
Paper 2 - STRATEGIC HUMAN RESOURCE MANAGEMENT
Unit I: Introduction: Evolution of Strategic Human Resource Management (SHRM); HR,
SHRM & Corporate Strategy; Challenges in SHRM; Resource based view of a firm; Investment
perspective of SHRM; HR architecture; HR competencies.
Unit II: HR Strategies: Importance of HR in strategy formulation, Strategic approach to HR
functions (planning, acquisition, training, development, reward and compensation); Managing
workforce diversity.
Unit III: SHRM in Practice: Identifying strategic positions; Managing employee relations -
Unions and strategic collective bargaining; Strategic change, Restructuring and SHRM;
Employee engagement and well-being; Matching culture with strategy; Behavioural issues in
strategy implementation.
Unit IV: SHRM and Business Performance: SHRM for competitive advantage; High
performance work systems and SHRM, HRM and firm performance, Evaluating SHRM
effectiveness, HRM and customer outcomes, HR metrics; HC bridge Framework model.
Unit V: Trends and Issues in SHRM: HR implications of mergers and acquisitions; Outsourcing
and its HR implications; Human resource strategy in international context; HRM in developing
countries; Technology and HRM, Corporate Ethics, Values and SHRM; Future of SHRM.
 Elective Group 2 Human Resource Accounting

Paper 3 - INDUSTRIAL RELATIONS AND COMPENSATION LAWS

Unit I: Structure and Evolution of Industrial Relations: Concept, nature and models of IR-Unitarist,
Pluralist, Dunlop‘s and Marxist perspectives of IR; Industrial relations system in India- Structure and its
evolution; Major contemporary developments in global economy and polity and their impact on industrial
relations scenario in India.
Unit II: Industrial Disputes Resolution and Grievance Redressal: Nature, causes and types of industrial
disputes; Industrial Disputes Act, 1947- authorities, reference of disputes to boards, courts/tribunals,
procedures and powers of authorities, strikes and lockouts, unfair labour practices, penalties; Methods of
industrial disputes resolution; Nature of grievances and grievance procedures; Handling employee
grievances; Industrial Employment (Standing Orders) Act, 1946.
Unit III: Trade Unionism and Collective bargaining: Provisions of Trade Union Act, 1926, Definitions,
Legislations of trade unions, rights and liabilities of registered trade union, regulations, penalties and
procedure; Collective bargaining- Nature and functions; Types of bargaining; Collective bargaining in the
Indian context; Emerging trends in union-management relations; Technology and industrial relations;
Principles of comparative analysis, variables of comparative analysis (culture, values, ideologies,
politico-economic structure).
Unit IV: Compensation Management: Compensation management process, forms of pay, financial and
non-financial compensation; Compensation strategies; Assessing job values & relativities; Pay structures;
Designing pay levels, mix and pay structures, construction of optimal pay structure; Paying for
performance, skills and competence; International pay systems- comparing costs and systems; Strategic
market mind set; Expatriate pay.
Unit V: The Workmen’s Compensation Act 1923: Objectives; Employer‘s liability for compensation;
Amount of compensation; Distribution of compensation; Notice and claims, remedies of employers
against stranger; Procedures in proceedings before Commissioner. The Payment of Bonus Act, 1965;The
Payment of Wages Act, 1936 and The Minimum Wages Act, 1948.
 Elective Group 2 Human Resource Accounting

Paper 4 – HUMAN RESOURCE ACCOUNTING & PERFORMANCE APPRAISAL FOR

HUMAN RESOURCE
Unit I: Introduction to Human Resource Accounting (HRA)—historical background, meaning,
objectives, importance, benefits. Limitations to Human Resource Accounting. Indian Accounting System
and Human Resource Accounting. Difference between Financial Accounting and Human Resource
Accounting.
Unit II: Models of Human Resource Accounting --- Cost based models and Value based models;
comparative analysis of both models. Various methods of Human Resource Accounting under Cost based
models and Value based models.
Unit III: Performance Appraisal--- meaning, characteristics, objectives & importance, benefits.
Limitations to Performance Appraisal. Measurement of Performance—process and problems faced in
measuring performance.
Unit IV: Various traditional and modern methods of Performance Appraisal, difference between
Performance Appraisal and Potential Appraisal. Performance based Individual Bonus Plans and Group
Bonus Plans.
Unit V: Role of Performance Appraisal in Career Management and Career Development. Role of
Performance Appraisal in Wage Determination & Incentive Determination.

***Use of Simple Calculator is allowed in this paper.

 Elective Group 3 Finance
Paper 1 - SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
Unit I: Introduction: The Investment environment, various investment alternatives and risk
return trade off; Investment decision process; Risk aversion; Types of investors; Risk-Return
analysis and impact of taxes and inflation; Types and sources of returns and risks and their
measurement; Diversification and Hedging; Socially responsible investing; Ethical investing and
other contemporary issues in investment management.
Unit II: Analysis of Fixed Income Securities: Bond fundamentals; Types of bonds; innovations
in bond market; Valuation of bonds; Bond yields (Yield to Maturity, Yield to Call, and Realized
Annual Yield); Bond price- yield relationship; Bond convexity; Risks in bonds- interest rate risk,
price risk, reinvestment rate risk, inflation risk, default risk; Analysis of risks in bonds- Bond
Duration, Modified duration and their measurement; Bond portfolio management including
immunized bond portfolio.
Unit III: Equity Analysis: Approaches to security valuation; Fundamental Analysis- Economy,
Industry, Company Analysis (EIC framework); Equity Valuation Models (DDM, P/E Ratio
model and Free Cash Flow Valuation approach); Forecasting P/E ratio. Technical Analysis –
basic premise and Dow theory; types of charts and Chart patterns; Moving average analysis;
Market indicators and sock specific indicators; Odd lot theory; Efficient market hypothesis
(EMH); Forms of market efficiency and their implications; Tests of different forms of market
efficiency; Assumption of Investor‘s rationality and its critique; Behavioural Finance- Prospect
theory and behavioural biases such as Framing, Mental accounting, Regret avoidance.
Unit IV: Portfolio Analysis, Selection and Management: The concept and significance of
portfolio; Calculation of portfolio return and risk; Risk aversion and capital allocation to risky
assets and risk free asset; Optimal risky portfolio; Optimal complete portfolio; Markowitz
portfolio selection model; Sharpe’s single Index Model and optimal portfolio construction;
Capital market theory- Capital market line (CML) and concept of market portfolio; Capital Asset
Pricing Model (CAPM) and its extensions; Stock market anomalies (Size effect, Value effect,
Seasonality effect, Overreaction effect); Arbitrage Pricing Theory and Multifactor Asset Pricing
Models including Fama French Five factor model); Active and Passive portfolio management;
Investment strategies- value investing, momentum and contrarian strategies.
Unit V: Financial Derivatives: Futures- features, types and payoffs; Pricing of financial futures
(Cost of carry model); Options- features, types, styles, payoffs and valuation using Black and
Scholes Model; Put call parity principle; Options trading strategies- bull spread, bear spread,
straddle and butterfly spread; Exotic options and other innovations in derivatives market.
 Elective Group 3 Finance

Paper 2 - FINANCIAL INSTITUTIONS AND MARKETS

Unit I: Introduction: Overview of financial markets and financial instruments; Role of financial
institutions, depository and non-depository institutions; Consolidation & competition among
financial institutions; Financial conglomerates. Overview of the Indian financial system
including financial sector reforms; Other contemporary issues in finance.
Unit II: Interest Rate: Loanable Funds Theory, economic forces affecting interest rates, factors
affecting yield differentials of debt instruments; Term structure of interest rates: Pure
Expectations Theory, Liquidity Premium Theory, Segmented Markets Theory & Preferred
Habitat Theory, Yield Curve.
Unit III: Financial Markets: Money markets-organization, economic role, instruments &
regulation; Capital Markets- Primary & secondary markets and their organization; Different
types of market structures, short selling and its implications, buying on margin; Stock market
indicators, their methods of computation and implications of the same; Security market
regulation and stability.
Unit IV: Non Depository Institutions: Mutual Funds- Types of mutual funds schemes, ETFs,
Expenses associated with mutual funds; An overview of Indian Mutual Funds Industry; Hedge
funds, venture capital funds, private equity funds and regulation. Pension Funds- Issues in saving
for retirement & role of the financial system; Defined benefit & defined contribution pension
plans, Pension funds as financial intermediaries and their regulation; An overview of Indian
pension fund industry including National Pension System. Micro finance and its relevance;
Challenges faced by the micro finance industry; Change in the sources of funding of the micro
finance institutions; Critical evaluation of the working of the micro finance industry.
Unit V: Insurance- Incentive problems in insurance-moral hazard & adverse selection, pure
premium, premium smoothing etc.; Reinsurance, catastrophe insurance, captive insurance.
Regulation; An overview of the Indian insurance industry. Banking: An overview of the banking
industry; Balance sheet of a bank; Sources & uses of funds of banks, fee based & off balance
sheet activities; Securitization; Bank earnings & bank performance, investment banking; Bank
failure & regulation; Reasons for banks being heavily regulated, bank run, deposit insurance,
capital adequacy regulation and a critique of the Basel norms, bank examination etc; The
problem of moral hazard & too big to fail institutions; RBI and its policy evolution.
 Elective Group 3 Finance

Paper 3 - INTERNATIONAL FINANCIAL SYSTEM

Unit I: Introduction: Growing importance of international finance, costs of international
investment, crisis & contagion; Balance of Payments-current account, capital account, official
reserve account, the J curve, foreign exchange reserves-costs and benefits; BOP trends in major
countries, persistent current account deficits & surpluses among nations (Global Imbalances) &
their repercussions; Shifting global dominance of the U.S.A.; Growing importance of a unified
Europe and emerging Asia; Role of New Development Bank/ BRICS bank as an alternative to
IMF.
Unit II: Exchange Rate Determination & Forecasting: Measuring exchange rate movements &
volatility, factors influencing exchange rates, Government intervention-direct & indirect
intervention and sterilized & non-sterilized intervention; Interest rate parity, covered and
uncovered interest arbitrage; Purchasing Power Parity-absolute & relative; Fisher effect &
international fisher effect; Forecasting exchange rates- technical approach, fundamental approach
& efficient market approach.
Unit III: International Monetary System: Evolution of the international monetary system,
bimetallism, Gresham‘s Law, classical gold standard, its strengths and weaknesses, inter war
period, Bretton woods system, Triffin‘s Paradox, special drawing rights, flexible exchange rate
regime, present arrangements including dollarization; The European Monetary Union & its costs
& benefits; Fixed versus floating exchange rate systems.
Unit IV: International Financial Markets: Foreign exchange markets, international money
markets, international credit markets, international bond markets & international stock markets;
Regulatory asymmetry & its implications; Recycling of petrodollars. Financial Crisis: Financial
flows to developing countries, the problem of original sin. Capital mobility-the trilemma of the
exchange rate regime or the impossible trinity; Lessons from the crisis; Role of International
financial institutions like IMF & World Bank; Role of credit rating agencies; Euro zone crisis
and other contemporary issues.
Unit V: International Banking: Offshore banking & offshore currency trading; Factors
contributing to the growth of international banking & Eurocurrency trading, regulatory
asymmetry, shadow banks; Bank failure & safety nets, the problem of moral hazard &
systemically important financial institutions; Problems in regulating international banking,
regulatory arbitrage; BIS & Basel Committee-issues & challenges.
 Elective Group 3 Finance

Paper 4 - INDIA’S FOREIGN TRADE AND INVESTMENT

Unit I: Introduction to India’s Foreign Trade and Investment: History and introduction to foreign
trade, pattern and structure of India‘s foreign trade; Promotional measures in foreign trade by
Indian Government, India‘s trade in service; Terms of trade; India on the world trading map;
Analysis of thrust export products and markets; Regulatory bodies in India dealing with foreign
trade; India‘s foreign investment policy and flows: India as an investment destination; India‘s
investments abroad – Indian joint ventures in foreign countries and their operations. Recent
trends in India's foreign trade.
Unit II: Foreign Trade Policy and Economic Relations: Policy making body and regulatory
framework; Bilateralism and multilateralism in India‘s trade relations; India‘s trade and
economic relations with EU and other regional groupings; India and regional economic
cooperation in South Asia; India‘s bilateral investment treaties and DTAAs (Double Taxation
Avoidance Agreements); Future of India's trade policy; LERMS, convertibility of rupee - partial
and full convertibility; Second generation reforms.
Unit III: Export Promotion Measures and Institutional Arrangements: Export promotion
measures and schemes; Export incentives; EXIM bank of India; EXIM policy; Export and
trading houses, Import facilities for exports; Export Processing/Special Economic Zones
(EPZs/SEZs) and 100% EOUs – Policy framework and operational aspect. Infrastructure support
- Transportation and warehousing infrastructure, Indian ports and shipping system; Foreign trade
finance and insurance; Sources and schemes of foreign trade finance
Unit IV: Export development authorities- Agricultural and Processed food products Export
Development Authority (APEDA); Marine Products Export Development Authority (MPEDA);
Federation of Indian Export Organisations (FIEO); H S Classification.
Unit V: Foreign Exchange Facilities and Regulations: Foreign exchange facilities and exchange
rate mechanism; Regulatory framework - FEMA and its objectives and provisions; other acts and
regulations.
 Elective Group 4 --- Marketing

Paper 1 - ADVERTISING AND SALES MANAGEMENT

Unit I: Advertising – Its importance and nature; Advertising and publicity; Advertising
management process; Advertising objectives; DAGMAR approach; Determination of target
audience and positioning; Advertising budget – Factors influencing budget decision and
methods.
Unit II: Advertising Message and Media Decisions: Creativity and advertising; Creative
process; Creative strategy, creative appeals and execution styles; Copywriting for print, radio,
television and web ad. Media Decisions –Types of media; Advertising through internet and
interactive media; Developing media plan; Media selection and scheduling.
Unit III: Organization and Evaluation of Advertising Efforts: Centralized and decentralized
systems; In- house agency arrangements; Advertising agencies – selection, compensation and
appraisal of advertising agency; Managing advertising agency relations; IMC services; Reasons
for evaluating advertising effectiveness; Advertising testing process - Before and after
advertising tests and techniques.
Unit IV: Advertising and Society: Ethical and social aspects of advertising; Regulation of
advertising in India; Recent developments and issues in advertising. Fundamentals of Personal
Selling: Nature and importance of selling; Types of selling; Personal selling, salesmanship and
sales management; Process of effective selling; Sales management process; Environmental
factors impacting selling; Managing ethics in selling environment; Role of personnel selling in
customer relationship management
Unit V: Sales Planning and Organization: Setting personal selling objective; Market analysis and
sales forecasting; Sales budget; Sales territory; Sales quota; Role of IT in sales planning. Sales
Organization: Organization structure; Distribution networks relationship. Sales Force
Management: Recruitment and selection; Training and development- Objectives, techniques and
evaluation; Sales persons compensation and techniques; Sales contests; Motivating and
supervising sales personnel; Evaluation and control of the sales effort – Evaluation of sales
personnel performance, sales and cost analysis.
 Elective Group 4 --- Marketing

Paper 2 - INTERNATIONAL MARKETING MANAGEMENT

Unit I: Introduction: Importance and scope of international marketing; International market-
orientation and involvement; International marketing management process - An overview,
International marketing information system. International Marketing Environment: Typology of
international marketing environment; Influence of foreign market‘s physical, economic,
socio-cultural, political and legal environments on international marketing decisions.
International Market Segmentation, Targeting and Positioning; Screening and selection of
foreign markets. International market entry strategies – Exporting, licensing, contract
manufacturing, joint venture, operating through wholly-owned subsidiaries aboard.
Unit II: International Product Planning and Pricing Decisions: Major product decisions –product
quality, design, labeling, packaging, branding and product support services; Issue of product
standardization vs. adaptation; International trade product life cycle; New product development.
Pricing Decisions for International Markets: Factors influencing international price
determination; International pricing process, policies and strategies; Delivery terms and currency
for export price quotations; Standardised vs. differentiated pricing strategies; Transfer pricing.
Unit III: International promotion strategies: Communications across countries - Complexities
and issues; Country-of-origin effects and strategies for dealing with adverse country-of-origin
effects; International promotion mix: Concept, tools and their key features; Developing
international promotion campaign; Planning for direct mail, sales literature, trade fairs and
international advertising; International sales force management: Process and major issues.
Unit IV: International Distribution Decisions: Distribution channel strategy; Different types of
international distribution channels, their roles and functions; Selection and management of
overseas middlemen; International distribution logistics - inventory management, transportation,
warehousing, and insurance.
Unit V: Emerging Trends in International Marketing: International marketing through Internet;
Ecological concerns in international marketing, International marketing ethics.
 Elective Group 4 --- Marketing

Paper 3 - CONSUMER BEHAVIOUR

Unit I: Consumer Behaviour: Importance and nature of consumer behaviour; Types of
consumers and their role; Consumer behaviour and marketing concept; Changing profile of
Indian consumers and new consumption patterns; Conducting consumer research – overview of
process, complexities and issues.
Unit II: Consumer Decision Making Process: Buying motives; Buying roles; Consumer buying
process; Stages and levels of consumer decision making; Business buying behaviour- an
overview; Theories of motivation and its application.
Unit III: Personal Factors Affecting Consumer Behaviour: Demographic characteristics; Family,
Family life cycle and consumer decision making; Household influence on consumer buying
behaviour; Needs and motivation; Perception; Perceptual mapping and positioning; Value
perceptions; Attitude and attitude change; Attitude models; Learning and learning theories;
Consumer involvement- antecedents and consequences; Personality- Concept and personality
theories; Psychographics; Life style and applications.
Unit IV: Socio-Cultural Determinants of Consumer Behaviour: Reference group influences-
Theories of reference group and applications; WOM communication and opinion leaders; Social
class and social class stratification in India; Understanding cultural and sub-cultural influences
on individual, norms and their role, customs, traditions and value system; Consumer
socialization and inter-generational influences; Cross-cultural dimensions of consumer
behaviour.
Unit V: Models of Consumer Behaviour and Business Buying Behaviour: An overview of
contemporary models; Deterministic and probabilistic approaches; Contemporary Models of
consumer behaviour.
 Elective Group 4 --- Marketing

Paper 4 – MARKETING RESEARCH

Unit I: Introduction to Marketing Research: Importance, Nature and Scope of marketing
research, Marketing information system and marketing research, Marketing research process and
organisation.
Unit II: Problem Identification and Research Design: Problem identification and definition,
Developing a research proposal; Determining research typc exploratory, descriptive and
conclusive research; Experimental designs.
Unit III: Data Resources: Secondary data sources and usage: Online data sources; Primary data
collection methods -questioning techniques, online surveys. Observation method; Questionnaire
preparation.
Unit IV: Sampling Plan: Universe, sample frame and sampling unit, Sampling techniques:
Sample size determination. Data Collection: Organisation of field work and survey
errors-sampling and non-sampling errors.
Unit V: Data Analysis: Univariate, bivariate and multivariate data analysis, Report preparation
and presentation. Market Research Applications: Product research, Advertising research; Sales
and market research, International marketing research; Marketing research in India.
 Elective Group 5 --- Taxation
Paper 1 - WEALTH & GIFT TAX
Part I: Wealth Tax
Unit I: Introduction; Wealth Tax Liability and The Assets included and excluded for Wealth Tax
Liability; Valuation of Assets; and Computation of Net Wealth and Wealth Tax.
Unit II: Procedure for Assessment and Collection of Wealth Tax; Payment, Recovery and
Refund of Wealth Tax; Penalties and Prosecutions; and Appeals & Revision.
Part II: Gift Tax
Unit III: Introduction; Type of Gifts (Deemed and Exempted Gifts); Valuation of Gifts; and
Computation of Gift Tax.
Unit IV: Procedure for Assessment and Collection of Gift Tax; Payment and Refund of Gift
Tax; Penalties and Prosecutions; and Appeals & Revision.
***Use of Simple Calculator is allowed in this paper.
 Elective Group 5 --- Taxation

Paper 2 – DIRECT TAX PROCEDURES

Part I: Direct Tax Procedure
Unit I: Submission of Return of Income and Assessment Procedure.
Unit II: Advance Tax, Interest and Fees.
Unit III: Income Tax authorities and Advance Rulings.
Unit IV: TDS, TCS and Refund.
Unit V: Penalties and Prosecutions; Appeals and Revisions, Settlement of cases.
***Use of Simple Calculator is allowed in this paper.
 Elective Group 5 --- Taxation

Paper 3 – INDIRECT TAX PROCEDURES

Part A - Goods and Services Tax
Unit I: Return, Payment of Tax and Refund
Unit II: Assessment, Demands and Recovery
Unit III : Appeals and Revision, Offences and Penalties.
Part A – Customs Duty
Unit IV: Importation, Exportation and Warehousing.
Unit V: Duty drawback, Recovery, Demands and Refund.
Unit VI: Advance Rulings, Appeals and Revision, Offences and Prosecution.
***Use of Simple Calculator is allowed in this paper.
 Elective Group 5 --- Taxation

Paper 4 - COMPUTERISED TAXATION & RETURN FILING

Unit I: Return Form, Mode of Submission, PAN, Quoting of Aadhaar number.
Unit II: Form 26AS, Use of e-tax calculator, E-Pay tax, Calculation of relief.
Unit III: e-filing without using digital signature and using digital signature and electronic
verification code, Uploading of Return. View e-filed return, e-verification.
Unit IV: Computation of GTI and tax payable (individual, company).
Unit V: e-filing of return in proper form, e-verification/generation of return verification form.
***Use of Simple Calculator is allowed in this paper.
 Elective Group 6 --- E-COMMERCE
Paper 1 - BUSINESS MODELS IN E-COMMERCE & ICT APPLICATIONS

Unit I: Introduction: E-Commerce Concepts, Features, E-commerce vs. E-enterprise, E-

commerce vs. E-tailing. Present scenario and regulatory environment of E-commerce in India,
Business Models - concepts, types of business models, key elements of a business model.
Unit II: Types of E-commerce: Business to Business (B2B) characteristics, importance, process,
alterative models of B2B, Business to Consumer (B2C) characteristics, process, marketing and
business strategies in B2C and B2B E-commerce, role of websites in B2C, Consumer to
Consumer (C2C)- characteristics, process, Consumer to Business (C2B) characteristics, process,
Other E-commerce Models Business to Government (B2G), Government to Business (G2B) and
Government to Consumer (G2C).
Unit III: E-commerce Business Models: E-business Models based on the relationship of
transaction parties, E-commerce process, primary revenue Models in E-commerce, E-tailing
business models-case studies, business models in emerging E-commerce areas.
Unit IV: Introduction to ICT: Evolution of computers, features and design of its components,
operating systems proprietary and open source, application software, computer languages and
programming (basic idea), ICT-concept and importance, components.
Unit V: ICT Applications in Various Fields: E-Governance - G2G, G2B, and G2C models,
benefits of E Governance, risk involved; E-environment Geographical information System
(GIS), weather forecasting, E-education-computer aided learning, E-health, ICT in
manufacturing- CAD and CAM. ICT and E-commerce: Role of ICT in driving E-commerce
business, ICT and E-commerce relationship, ICT Infrastructure and E-commerce.
 Elective Group 6 --- E-COMMERCE
Paper 2 - LOGISTICS AND SUPPLY CHAIN MANAGEMENT IN E-COMMERCE
Part I: Logistics in E-Commerce
Unit I: Introduction to E-commerce Logistics: Logistics in E-commerce - concept, features,
importance, evolution of E-commerce logistics, E-commerce logistics in development markets,
Indian scenario.
Unit II: E-logistics: ICT infrastructure for future logistics, E-logistics for various modes of
transport (air, road, rail etc.), automating E-logistics in B2C and B2B E-commerce, E-fulfilment,
Global logistics trends, Global issues and challenges in Logistics Management.
Unit III: Warehouse and E-logistics: Concept of inventory management, Warehouse
Management System (WMS)-Functions, Connectivity of WMS solution into ERP. Warehousing
challenges of e-commerce, Radio Frequency Identification (RFID)- Cost and benefits, RFID to
enhance data capture processes in warehouse environment, GS1 keys used in logistics and
E-procurement, The Global Data Synchronization Network (GDSN), Electronic Product Code
Information System (EPCIS).
Part II: Supply Chain Management in E-commerce
Unit IV: Introduction to Supply Chain Management: Concept of supply chain and supply chain
management, importance of SCM, evolution of SCM, SCM vs. Value Chain Management.
Unit V: E-Supply Chain Management: Application of ICT in SCM, E-Supply Chain planning
(Components) E-Supply chain fusion Chanel Management and Channel Integration New trends
in SCM-application of Artificial Intelligence.
Unit VI: Global Supply Chain Management: Impact of Globalization on Logistics and Supply
Chain Management, Managing Global Supply Chain, Single Window System for Global SCM.
 Elective Group 6 --- E-COMMERCE
Paper 3 - WEB-DESIGNING & DIGITAL MARKETING
Part I: Web-Designing
Unit I: Introduction to Internet: Concept, Evolution of internet, Significance, Types of Network,
Internet Network Services and functions of internet, Internet Technology and Protocol, Internet
Addressing Scheme, Internet Security-firewalls, basics of asymmetric cryptosystems; Internet
Security Management Information Privacy and Copyright Issues.
Unit II: Basics of Web-Designing: Concept of www, web technology, types of websites,
functioning of websites, difference between web designer and web developers, how to create a
Basic Web Page, Web Page Layout techniques; Concept of HTML, HTML for content
development, Cascading Style Sheets (CSS)-Selector Type, Common Properties, Photoshop
Elements and Principles of Design, Interactivity tools.

Unit III: New Trends in Web-Designing: Role of Multimedia and Graphics, JavaScript, Use of
Adobe Dreamweaver, Design a Facebook Page, Create You Tube Videos; Other Utilities- GIF
Animation, On-Page Search Engine Optimization, Google Webmasters Tools, Developing a
Mobile Website.
Part II: Digital Marketing
Unit IV: Introduction to Digital Marketing: Digital Marketing concept, features, strategies;
aligning internet with business objectives, User behavior in the digital space and Navigation;
Branding and Customer Experience in digital age, Customer Insights - concept, importance in
digital marketing, tools available.
Unit V: Search Engine Marketing and Social Media: Search Engine Optimization (SEO) -
Search Engines Basics, Functioning of Search Engines, On & off-page Optimization; Search
Engine Marketing Concept, Understanding Google search - Organic & Paid, Overview of
Google Adwords, Google Adsense, Microsoft AdCenter and Yahoo Search Marketing; Social
Media Optimization-concept, bookmarking & aggregating, content, content sharing knowledge
sharing, connecting to social networking, Campaign Management, Pay Per Click (PPC)
Management, Conversion Tracking. Targeting & Analytics, Keyword Selection, Conversion
Metrics CPA, CTR, Campaigns - Google PPC Campaigns, LinkedIn Campaigns, Facebook
Campaign, YouTube Advertising: Use of Google Analytics.
Unit VI: Marketing through E-mails and Mobiles: E-mail Marketing User Behaviour,
Segmentation, Key Metrics, Best Practice Case Studies, E-marketing strategies, Tracking landing
pages, Choosing your metrics, A/B and Multivariate testing, Analyzing test results, Setting your
budgets; Mobile Marketing Concept, SMS Strategy, Mobile Advertising, Mobile Optimized
Websites, Mobile Apps, Proximity Marketing.
 Elective Group 6 --- E-COMMERCE
Paper 4 - E-COMMERCE SECURITY AND LAWS
Unit I: Introduction to E-commerce Security: E-commerce security concept. importance,
security issues in E-commerce, security risks in E-commerce, sources of threats, types of threats.
Unit II: Network Security Issues: Encryption. Protecting Web server with a Firewall, Firewall
and the Security Policy. Network Firewalls and Application Firewalls, Proxy Server.
Unit III: Other Security Issues: Cryptography, Symmetric and Asymmetric Cryptosystem.
public key certificates and infrastructures, authentication and authorization certificates. Role of
electronic signature. EDI Security, Mobile code security, security of agent-based systems, secure
electronic transactions, electronic payment systems, intellectual property protection.
Unit IV: Introduction to Cyber Law: Cyber law-concept, worldwide scenario. 5. Cyber Crime
and Laws in India: Cyber crime cases in E-commerce space- worldwide and Indian scenario,
Cyber Law in India- Information Technology Act 2000- relevant provisions.
Unit V: Other Laws Protecting Cyber Consumers in India: Protection of Cyber Consumers in
India and Consumer Protection Act 1986, Specific relief Act 1963 and Sale of Goods Act 1930.
 Elective Group 7 --- BANKING AND INSURANCE
Paper 1- REGULATORY FRAMEWORK OF BANKING AND INSURANCE BUSINESS
Unit I: Banking in India during pre-independence era; Changes in Indian banking system
post-independence, establishment of RBI, Bank Nationalization and Bank Reforms; Present
structure of Indian Banking System.
Unit II: RBI as a Banking Sector Regulator: Objectives of RBI; Functions of RBI; Monetary
Policy of RBI and Credit Control 4. Banking Regulation Act and Other Legislations Regulating
Commercial Banking in India: Banking Regulation Act 1949 relevant provisions; Prevention of
Money Laundering Act, 2002; Banking Cash Transaction Tax and Service Tax; The
Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act,
2002; Foreign Exchange Management Act 1999 etc.; The Banking Code Rules; consumer
protection in banking.
Unit III: Regulation and Supervision of Micro-finance Institutions: Microfinance Institutions as
an alternative to banking institutions in India, legal forms, regulatory framework-self regulation,
state level legislations;
Unit IV: Introduction to Indian Insurance Sector: Concept of Insurance and its Evolution;
Insurance Legislation in India Insurance Act, 1938; Nationalization of Insurance Business in
India Life and General Insurance Councils; Liberation in 1990s and insurance reforms. IRDA:
Mission Statement Composition - Duties, Power and Functions Regulations Issued by the IRDA.
Unit V: Agency Function and Registration of Insurance Companies: Qualifications and
Functions of Brokers, Agents and Corporate Agents, Validity and Renewal of License
Applicable to Them; Regulations for Third Party Administrators (TPA) -Procedure for Obtaining
a License - Revocation and Cancellation of Licence- Code of Conduct for TPA Maintaining
Confidentiality by TPA; Procedure for Registration of Insurance Companies-Renewal and
Suspension of Registration - Regulations for Registration of Life and General Reinsurance
Unit VI: Policyholders' Interest and Grievance Redressal Rights of Assignment, Nomination and
Transfer, Stages of Insurance Policy, Free Look Period, Matters to be Stated in a Life and
General Insurance Policy Claim Procedures for Life and General Insurance Policies; Grievance
Redressal-- Consumer Protection Act Feature and Structure; Ombudsman -Nature of complaints
- Pre Requisite for Filing Complaints, Integrated Grievance Management System (IGMS).
 Elective Group 7 --- BANKING AND INSURANCE

Paper 2 - MANAGEMENT OF BANKING AND INSURANCE PRODUCT & SERVICES

Unit I: Deposit products: Demand deposits - current account and charges associated with it,
savings account, methodology of interest calculation, Time deposits -- term deposits with interest
payout option, term deposit with interest accumulation option, interest calculation, calculation of
maturity value, Recurring deposits-calculation of maturity amount, Other innovative deposit
products, Regulatory requirements associated with deposit products (KYC, PMLA etc).
Unit II: Loan products: Personal Finance - Housing loan, vehicle loan, education loan, personal
loan, gold loan, loan against securities, loan against other property-calculation of EMI, impact of
processing charge, prepayment and associated conditions, Business Finance - cash credit, term
loan-mortgage and non-mortgage loans, overdraft facilities; Fixed vs. Floating rate loans,
Determination of lending rates by banks-PLR, Base Rate, RBI Repo and Reverse Repo rate
change and its impact on lending rate, marginal cost of fund, Loan approval process.
Unit III: Other products and services: Certificate of deposits, Fund based services other than
loan services, bill purchase discount, lease finance, hire purchase finance, Non fund based letter
of credit, letter of comfort, bank guarantee/LOU, LC advising/ confirmation, co-acceptance of
bills, solvency certificate, credit report, services as executors and trustees, safe deposit vaults,
payment and settlement remittance services cheque, pay order and demand draft, ATM and debit
cards, RTGS, NEFT, ECS, fund transfer to foreign countries, prepaid cards and wallet services,
standing instructions; Credit cards.
Unit IV: Life Insurance Products for Individuals: Term Plan, Endowment Plan, Money Back
Insurance Plan - Whole-Life Insurance Plan - Unit Linked Insurance Plans (ULIPs) Joint Life
Insurance Plans - Child Insurance Plans - Rider benefits - Industrial life, Annuity Plans -
different types of annuity plans, Formalities associated with life insurance application and
acceptance, policy document, premium payment, bonus, policy lapse and revival, surrender.
Unit V: Group Insurance Schemes: Different types of group insurance schemes - Group Term
Insurance Scheme - Group Gratuity Scheme - Group Superannuation scheme - Types of group
superannuation schemes-Group Leave Encashment scheme - Employees Deposit -Linked
insurance Scheme, Group Insurance Scheme in-lieu of EDLI-Social Security Scheme.
Unit VI: General Insurance Products: Personal and group health insurance, Fire and
Consequential Loss Insurance; Marine Insurance; Agricultural Insurance Liability Insurance,
Motor Liability, Personal Accident and Specialty Insurance, Engineering Insurance, Other
insurances Burglary insurance - Baggage insurance Fidelity Guarantee insurance Jeweller's
Block insurance Crime insurance - Aviation insurance -Satellite insurance -Oil & energy risks
insurance etc. - micro insurance, Procedural aspect of general insurance products (brief outline).
 Elective Group 7 --- BANKING AND INSURANCE

Paper 3 - FUND MANAGEMENT IN BANKING AND INSURANCE COMPANIES

Unit I: Introduction to treasury operations in banks: Concept and evolution; objectives and role
of treasury, functions of treasurer, scope and functions of treasury management; internal treasury
control system; RBI measures relating to treasury operations in banks; role of information
technology in treasury management.
Unit II: Liquidity management, restrictions on investment and forex market operations:
Maintenance of CRR and SLR- concept, regulatory guidelines, penalty for non-maintenance,
cost of fund; CCIL - netting or elimination of exposure; restrictions o SLR and Non-SLR
investments - Prudential Norms by RBI; Forex market operation-international financial system
and forex market, Indian forex market and RBI.
Unit III: NPA Management: Concept, classification, guidelines to recognition of NPA:
provisioning requirement; NPA accounting, SARFAESI Act and Insolvency and Bankruptcy
Code (brief idea). Capital Adequacy and BASEL Norms: meaning of capital fund, sources,
importance of capital fund in risk management, capital adequacy standards - BASEL framework
(its evolution and present form).
Unit IV: Measurement of Financial Performance of Banks: Financial statements prepared by
banks (brief outline); analysis and interpretation of key financial performance indicators.
Unit V: Investment Management in Insurance Institutions: Possible avenues of investments,
Asset-Liability Management and Solvency: Concept of solvency and solvency margin, need for
solvency margin, maintenance of solvency margin by insurance companies, need for a Risk
Based Capital approach in India. Measurement of Financial Performance of Insurance
Companies: Financial statements prepared by insurance companies (brief outline), Key
performance indicators.
 Elective Group 7 --- BANKING AND INSURANCE

Paper 4 - RISK MANAGEMENT IN BANKING AND INSURANCE SECTOR – TOOLS

AND MANAGEMENT
Unit I: Introduction: Concept of 'Risk - Difference between 'Risk' and 'Uncertainty - Types of
Risk-Market Risk, Credit Risk, Liquidity Risk, Interest Rate Risk, Operational Risk, Off Balance
Sheet Risk, Foreign Exchange Risk, Sovereign Risk, Insolvency Risk Concept of Enterprise Risk
Management (ERM) - Definition of 'Risk Management' - Approaches to Risk Management -
Risk Management Strategies.
Unit II: Interest Rate Risk Management: Analysis of Interest Rate Risk, Measuring Interest Rate
Risk - Gap Analysis, Asset Liability Repricing and Repricing Risk. Market Risk and its
Management: Market Risk and its Types, Calculating Market Risk Exposures. Value-at-Risk
(VaR) methodology, Factors affecting VaR, Statistical Issues in VaR.
Unit III: Managing Sovereign and Insolvency Risks: Sovereign Risk Events-Debt Repudiation
versus Debt Rescheduling, Evaluation of Sovereign Risk-Mechanisms for dealing with
Sovereign Risk Exposures. Insolvency Risk Analysis through Capital Adequacy Ratios in
Banking and Insurance Services. Risk Analysis in Insurance Services: Insurability of Risks-
Nature of Insurance and Reinsurance Risks-Law of Large Numbers and Actuarial Methods of
Insurance Pricing -Mitigating Risks in Insurance Services.
Unit IV: Credit Risk Management: Credit Risk Exposures - Types of Credit Risk – Credit
Events Credit Quality Problems and Credit Rating Transition Matrix. Basel Norms Managing
Credit Risk-Credit Derivatives and Securitization. Liquidity Risk Management: Liability-side
and Asset-side Liquidity Risk-Types of Liquidity Risk. Credit Risk Liquidity Risk in Insurance
Services
Unit V: Asset Liability Management: Concept, Role of ALM in managing interest rate risk and
liquidity risk. Managing Operational and Off Balance Sheet Risks. Sources of Operational
Risk-Measurement of Operational Risk. Operational Risk and Basel Norms-Mitigating
Operational Risk.
 Elective Group 8--- Indian Laws & Legislations
Paper 1 - IPR LAWS IN INDIA
Unit I --- Intellectual Property Rights --- Meaning, Characteristics, Kinds of IPR, Contemporary
Issues in IPR--- IPR and Sustainable Development, Interface between IPR and Human Rights,
Interface between IPR and Competition Law. Justification and Rationale for Protecting
Intellectual Property, IPR in India. E-Commerce and IPR issues.
Various Rules and Provisions Related to ---
Unit II: Trade Marks Act 1999, The Patents Act 1970 (amended in 2005).
Unit III: The Copyright Act 1957, The Designs Act 2000.
Unit IV: The Geographical Indication of Goods (Registration and Protection) Act 1999, The
Protection of Plant Varieties and Farmers Rights Act 2001.
Unit V: The Information Technology Act 2000
 Elective Group 8--- Indian Laws & Legislations

Paper 2 - INDUSTRIAL & LABOUR LAWS –1

Various Rules and Provisions Related to ---
The Employee's Compensation Act, 1923 (formally known as "The Workmen Compensation
Act, 1923")
Trade Unions Act 1926
Industrial Disputes Act 1947
Factories Act 1948
Child Labour (Prohibition & Regulation) Act 1986
Sexual Harassment at Workplace (Prohibition, Prevention and Redressal) Act 2013
 Elective Group 8--- Indian Laws & Legislations

Paper 3 - INDUSTRIAL & LABOUR LAWS –2

Various Rules and Provisions Related to ---
Payment of Wages Act 1936
Minimum Wages Act 1948
Employees' State Insurance Act 1948
Payment of Bonus Act 1965
Payment of Gratuity Act 1972
The Code on Wages 2019
 Elective Group 8--- Indian Laws & Legislations

Paper 4 – THE COMPETITION ACT 2002

Unit I: Historical Background of Laws related to Market Competition in India, Monopoly &
Restrictive Trade Practices Act 1969 (MRTP Act)—various features, shortcomings of MRTP
Act. Competition Advocacy in India.
Unit II: Raghavan Committee Report, Applicability of Competition Act 2002, definitions of
various terminology used in the act.
Unit III: Various rules related to Prohibition of Certain Agreements, Abuse of Dominant
Position and Regulation of Combinations.
Unit IV: Competition Commission of India- Structure, Duties, Powers & Functions. Power &
Duties of Director General
Unit V: Various Rules regarding appeal and penalties. Process Flow & Mechanism of
Complaint Handling under the act. Procedure of Complaint, Difference between MRTP Act and
the Competition Act.