lOMoARcPSD|43604939

BANGALORE UNIVERSITY

Master of Commerce
M.Com (Degree) Regular
(CBCS – Semester Scheme)
New Syllabus: 2020-21
(Revised Syllabus as on BOS held on 11th December 2020)
Chairperson – BOS
Prof. R. Sarvamangala

DEPARTMENT OF COMMERCE
JNANABHARATHI CAMPUS,
BENGALURU - 560056

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REGULATIONS PERTAINING TO MASTER OF COMMERCE (M.Com.) COURSE UNDER

CBCS SYSTEM FROM 2020-21 ONWARDS

1. Objective:

The broad objective of the Master of Commerce course is to impart to the Students,
professional education and training in various aspects of business and its environment and
provide them with opportunities to develop managerial and analytical skills in order to meet
the challenges of business at the national and global level. The platform will also enrich the
students to cope up with recent changes in business world.

2. Eligibility for Admission:

A candidate who has passed the B.Com./B.B.A./BMS Degree examination of this

University or of any other University recognized as equivalent thereto and has secured not less
than 50% of the marks in the aggregate in all the Commerce subjects of Business Education in
all the years shall be eligible for admission to the course. In case of SC/ST/CAT-1 students and
PWD Students, there will be relaxation of 5% in the minimum required percentage of marks.

3. Duration of the Course:

The course of study for M.Com., degree shall extend over a period of two years divided
into 4 (four) semesters. Each Semester will be of 16 weeks or more duration with a minimum
of 90 actual working days.

4. Scheme of Instruction:

1. In each semester there will be six to seven papers (including practicals)

2. There will be 24 to 27 contact hours per week. This includes practicals.

5. Attendance:

Each course (theory/practical) shall be treated as an independent unit for the purpose of
attendance. A student shall attend a minimum of 75% of the total instruction hours in a course
(theory/practical) including tutorials and seminars in each semester. There shall be no
provision for condonation of shortage of attendance and a student who fails to secure 75%
attendance in a course, shall be required to repeat that semester.

6. Medium of Instruction:

The medium of instruction shall be English. However, a candidate will be permitted to

write the examination either in English or in Kannada.

7. Registering for the Examination:

A candidate shall register for all the papers of a semester when he appears for the
examination of that semester for the first time.

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8. Scheme of Examination:

8.1 There shall be a University examination at the end of each semester. The maximum marks
for the university examination in each paper shall be 100 as shown below:

Internal Total
Particulars Course Duration Theory
Assessment Marks
Examination
Subject
2 years,
without M.Com 30 70 100
(4 Semesters)
Practicals

8.2 For subjects having practical examination (Advanced Research Methodology) theory
examination will remain for 70 Marks, but in the place of Internal Assessment, Practical
examination will be conducted, the marks allotment is as follows:
 End Semester Practical Examination 10 Marks
 Record 10 Marks
 Viva-Voce Examination 05 Marks
 Attendance 05 Marks
Total Marks 30 Marks
8.3 Each semester will normally have six (Hardcore) and one (soft core) paper and each shall
be for 100 marks.

8.4 (i) The composition of theory and internal assessment marks for each paper will be 70 and
30 respectively.
ii. Duration of examination per theory paper of 70 marks shall be for 3 hours, for practicals
it will be 11/2 (one and half) hours for each batch.

iii. Practical records will be evaluated as part of the practical examination.

iv. In case of practical examinations, students will be assessed on the basis of knowledge of
processes, skills operations involved, results/calculations and reporting.

v. Practical examination will be conducted by the Board of Examiners with Pre-Approved

Panel of Examiners.

8.5 Every theory paper shall ordinarily consist of two/three sections, developed to test
conceptual skills, understanding skills, comprehension skills, articulation, and application
skills in the question paper's composition in examinations.

8.6 (i) In case of theory papers the various components of internal assessment will be as
follows:
a) Assignment – 5 Marks
b) Attendance – 5 marks (75% => 80% - 1 Mark, 80% > 85% - 2 Marks, 85% >
90% - 3 Marks, 90% to 95% - 4 Marks, 95% => 5 Marks)
c) Internal Test – 20 Marks
(The test shall be for 11/2 - hour duration carrying 40 marks. The marks scored by the candidate
shall be later reduced to 20 marks).

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(ii) The Departmental Council / College / Centre shall notify in the first week of each
semester, scheme of internal assessment, containing the details of tests, assignments,
and seminars.

(iii) Co-ordination Committee: In order to monitor IA tests there shall be Co-ordination

Committee consisting of the following:
1. Chairman BOS: Chairman
2. Two Senior Faculty Members
3. Two members from affiliated colleges as recommended by the BOS
4. For Advanced Research Methodology Subject, A Viva-Voce and Practical Exam
for 30 marks will be conducted by the Board of Examiners.

(iv) At least one week prior to the last working day, I.A. marks secured by the candidates
shall be displayed on the notice board.

(v) The Departmental Council / College / Centre may decide to give test/seminar to
candidates who absent themselves for the above, only if the Council is convinced that
the absence of the candidate is on valid grounds. However, the Council will allow the
candidate to avail of this provision within the duration of that semester.

(vi) The statement of internal assessment shall be sent to the Registrar (Evaluation) one
week prior to the commencement of that particular semester examination.

8.5 Question Paper Pattern:

Section – A:
Answer any Seven Questions out of Ten. Each Question Carries Two Marks (7x2=14)

Section – B:
Answer any Four Questions out of Six. Each Question Carries Five Marks (4x5=20)

Section – C:
Answer any Two Questions out of Four. Each Question Carries Twelve Marks (2x12=24)

Section – D: (Compulsory Skill-based Question on Subject / Paper)

Skill-based Question (1x12=12)

8.6.a MOOC Course & Certification Programme:

A. The student has to undergo a certification course in any MOOC platform such as
SWAYAM, NPTEL, AICTE, CEC of 8 Weeks / 12 Weeks / 16 Weeks Programme at the
beginning of the 1st semester, submit the certificate at the end of 2nd Semester examinations,
which is compulsory.
B. Certification Programme: The student must undergo a Skill-based Training
Certification Course from FKCCI / MSME / SME / KSSIC / KASSIA / BCIC and submit the
certificate within 3rd Semester examinations to the Head of the department of PG Studies. The
allotment of the skill-based training program is at the beginning of the 3rd semester, and proper
time allocation in the college timetable.

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8.6.b Industrial Visit

Note: During 3rd Semester Compulsorily Students should undergo Industrial Visit to enhance the
Practical Knowledge and Industrial Visit Report should be prepared and Submitted to the College.

8.6.c Dissertation:
Each student will choose business research project/live business problem in a business
organization, Institution or Industry, and prepare a dissertation report. He/she will formulate it as a
research/consultancy problem, work under the guidance of a faculty member on it during IV
semester and submit a report. The report will be evaluated for 70 marks. Project Dissertation
guidance for a faculty member will involve a workload of 4 hours per week in a semester.
Dissertation guidance of 8 students by a faculty member will be equivalent to the teaching of one
paper per semester. Viva-voce examination will be conducted for 30 marks by BOE.

The Research Supervisor should have a Ph.D. degree / a minimum of 10 Years of Research
Experience with atleast 10 Publications in UGC Recognized Journals.

9. Board of Examiners and Valuation of Answer Scripts:

9.1 There shall be a Board of Examiners for scrutinizing and approving the question papers and
scheme of valuation.

9.2 About 50% of the examiners appointed for setting of question papers and valuation work
in each semester shall be external.

9.3 Each written paper shall be valued by one internal examiner and one external examiner.

9.4 If the difference in marks between two valuation is more than 15%, the Chairman, BOE
shall arrange for third valuation by examiners from the approved panel of examiners.

9.5 In case of two valuations, the average of the two valuations and if there are three
valuations, the average of the nearest two valuations shall be taken for declaring results.
The candidates not satisfied with the results may apply for photocopies of the answer
scripts and / or challenge valuation (If University Regulations Permits).

10. Classification of Successful candidates:

Minimum for a pass in each paper shall be 40% in Semester paper and 50% in aggregate of
all the papers in that semester.
The results of successful candidates at the end of each semester shall be declared on the
basis of Percentage of Aggregate Marks and in terms of Grade Point Average (GPA) and alpha –
sign grade. The results at the end of the fourth semester shall also be classified on the basis of
Percentage of Aggregate Marks and on the basis of the Cumulative Grade Point Average (CGPA)
obtained in all the four semesters and the corresponding overall alpha – sign grade. An eight-point
grading system, alpha – sign grade as described below shall be adopted.
First Class with Distinction 70% and above (A+, A++ or O)
First Class 60% and above but less than 70% (A)
High Second Class 55% and above but less than 60% (B+)
Second Class 50% and above but less than 55% (B)
Pass Class 40% and above but less than 50% (C)
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Eight Point Alpha – Sign Grading Scale:

Grade Point Average <4 4-<5 5-<5.5 5.5-<6 6-<7 7-<8 8-<9 9-10
Alpha-Sign Grade: D C B B+ A A+ A++ O
The Grade Point Average (GPA) in a Semester and the Cumulative Grade Point Average
(CGPA) at the end of fourth semester shall be computed as follows:
Computation of Grade Point Average (GPA):
The grade points (GP) in a course shall be assigned based on the basis of actual marks scored
in that course as per the table below. They shall be generally percentages divided by 10. The Grade
Point Weights (GPW) shall then be calculated as the product of the grade points earned in the
course and the credits for the course. The total GPW for a semester is obtained by adding the GPW
of all the courses of the semester.
ILLUSTRATION 1 (26 Credits)
Papers P1 P2 P3 P4 P5 P6 P7 Total
Max. marks 100 100 100 100 100 100 100 700
% Marks Obtained 77 73 58 76 64 66 82 496
Grade Points Earned (G.P.) 7.7 7.3 5.8 7.6 6.4 6.6 8.2 -
Credits for the Course (C) 4 4 4 4 4 4 2 26
Total GPW = GP x C 30.8 29.2 23.2 30.4 25.6 26.4 16.4 182
Semester Aggregate Marks : 496 / 700 = 70.86%
Classification of Result : First Class with Distinction
The GPA shall then be computed by dividing the total GPW of all the courses of study by the total
credits for the semester, GPA = Total GPW / Total Credits = 182 / 26 = 7.0

Semester Alpha Sign Grade: A+

ILLUSTRATION 2 (24 Credits)
Papers P1 P2 P3 P4 P5 P6 Total
Max. marks 100 100 100 100 100 100 600
% Marks Obtained 67 73 78 76 84 88 466
Grade Points Earned (G.P.) 6.7 7.3 7.8 7.6 8.4 8.8 -
Credits for the Paper 4 4 4 4 4 4 24
Total GPW = GP x C 26.8 29.2 31.2 30.4 33.6 35.2 186.4
Semester Aggregate Marks: 466 / 600 = 77.67%
Classification of Result: First Class with Distinction
GPA = Total GPW / Total Credits = 186.4 / 24 = 7.77

Semester Alpha Sign Grade: A++

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11. Calculation of Cumulative Grade Point Average (CGPA):

The Cumulative Grade Point Average (CGPA) at the end of the fourth semester shall be calculated
as the weighted average of the semester GPW. The CGPA is obtained by dividing the total of
GPW of all the four semesters by the total credits for the programme.
ILLUSTRATION I
Semester I II III IV Total
Total Marks per Semester 700 700 600 600 2600
Total Marks Secured 496 560 466 510 2032
Semester Alpha Sign Grade A+ A++ A+ A++ -
Semester GPA 7.0 8.0 7.77 8.5 -
Semester Credits 26 26 24 24 100
Semester GPW 182 208 186.5 204 822.9
Aggregate Percentage of Marks = 2032 / 2600 = 78.15 %
Classification of Result: First Class with Distinction
Cumulative Grade Point Average (CGPA)
= Total of Semester GPW / Total Credits for the programme = 780.5 /100 = 7.805
Programme Alpha Sign Grade: A++
These are the sample illustrations of computing semester grade point averages and cumulative
grade point average and the alpha – sign grades assigned.

12. MINIMUM FOR A PASS:

12.1 A candidate shall be declared to have passed the PG program if he/she secures at least a CGPA
of 4.0 (Course Alpha-Sign Grade C) in the aggregate of both internal assessment and semester
end examination marks put together in each unit such as Theory Papers / Practical’s / Project
Work / Dissertation / Viva-Voce.
12.2 The candidates who pass all the semester examinations in the first attempts are eligible for
ranks provided they secure at least CGPA of 6.0 (or Alpha-Sign Grade A).

12.3 The results of the candidates who have passed the fourth semester examination but not passed
the lower semester examinations shall be declared as NCL (Not Completed Lower semester
examinations). Such candidates shall be eligible for the degree only after completion of all the
lower semester examinations.
12.4 A candidate who passes the semester examinations in parts is eligible for only Class / CGPA
and Alpha-Sign Grade but not for ranking.

12.5 There shall be no minimum in respect of internal assessment.

However minimum pass in each paper shall be 40% in semester end exam (25 Marks out of 70
Marks) and 50% aggregate of all papers in that semester including practical paper.

12.6 A Candidate who fails in any of the unit / dissertation / viva-voce shall reappear in that unit /
dissertation / viva-voce and pass the examination subsequently.

13. CARRY OVER PROVISION: Candidates who fail in a lower semester examination may go to
the higher semesters and take the examinations.

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14. REJECTION OF RESULTS:

i. A candidate who fails in one or more papers of a semester may be permitted to reject the result
of the whole examination of that semester. Rejection of result paper wise shall not be
permitted. A candidate who rejects the results shall appear for the examination of that
semester in the subsequent examination.

ii. Rejection shall be exercised only once in each semester and the rejection once exercised shall
not be revoked.

iii. Application for rejection along with payment of the prescribed fee shall be submitted to the
Registrar (Evaluation) through the department/college together with the original statement of
marks within 30 days from the date of publication of the result.

iv. A candidate who rejects the result is eligible for only class and not for ranking.

15. IMPROVEMENT OF RESULTS:

i) A candidate who has passed in all the papers of a semester may be permitted to improve the
result by reappearing for the whole examination of that semester.

ii) The reappearance could be permitted twice during double the period without restricting it to
the subsequent examination only. The regulation governing maximum period for completing
various degree/ diploma programme notified by the University from time to time shall be
applicable for improvement of results also.

iii) The student could be permitted to apply for the improvement examination 45 days in advance
of the pertinent semester examination whenever held.

iv) If the candidate passes in all the subjects in reappearance, higher of the two aggregate marks
secured by the candidate shall be awarded for that semester. In case the candidate fails in the
reappearance, candidate shall retain the first appearance result.

v) A candidate who has appeared for improvement is eligible for class only and not for ranking.
Internal assessment marks shall be shown separately in the marks card. A candidate who has
rejected the result or who, having failed, takes the examination again or who has appeared for
improvement shall retain the internal assessment marks already obtained.

A candidate who fails in any of the semester examinations may be permitted to take the
examinations again at a subsequent appearance as per the syllabus and scheme of examination
in vogue at the time the candidate took the examination for the first time. This facility shall be
limited to the following two years.

16. POWER TO REMOVE DIFFICULTIES

i) If any difficulty arises in giving effect to the provisions of these regulations, the Vice-
Chancellor may by order make such provisions not inconsistent with the Act, Statutes,
Ordinances or other Regulations, as appears to be necessary or expedient to remove the
difficulty.

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ii) Every order made under this rule shall be subject to ratification by the Appropriate University
Authorities.

17. UPDATION OF SYLLABUS - The BOS has to revise the syllabus from time to time based on
current trends and updations where ever it is necessary. The suggestions of faculties of commerce,
considered for revision and updation of the syllabus with prior approval of BOS- PG Commerce,
Faculty of Commerce and the Academic Council of the University.

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III SEMESTER M.Com. (MASTER OF COMMERCE)

GROUP– I: ACCOUNTING & TAXATION

Duration Marks
Paper Instruction
Subjects of Exam Credits
Code Hrs/Week IA Exam Total
(Hrs)
3.1 Intellectual Property Rights 4 3 30 70 100 4
Logistics and Supply Chain
3.2 4 3 30 70 100 4
Management
3.3 Corporate Reporting Practices-I 4 3 30 70 100 4
3.4 Strategic Cost Management – I 4 3 30 70 100 4
3.5 Corporate Tax Planning 4 3 30 70 100 4
3.6 Open Elective 4 3 30 70 100 4

III SEMESTER TOTAL OF CREDITS 24

Note: During 3rd Semester Compulsorily Students should undergo Industrial Visit to
enhance the Practical Knowledge and Industrial Visit Report should be prepared and Submitted
to the College.

III SEMESTER M.Com. (MASTER OF COMMERCE)

GROUP– I: FINANCE & BANKING

Duration Marks
Paper Instruction
Subjects of Exam Credits
Code Hrs/Week IA Exam Total
(Hrs)
3.1 Intellectual Property Rights 4 3 30 70 100 4
Logistics and Supply Chain
3.2 4 3 30 70 100 4
Management
3.3 Financial Markets & Services 4 3 30 70 100 4
3.4 Financial Planning 4 3 30 70 100 4
3.5 Innovation in Banking & Technology 4 3 30 70 100 4
3.6 Open Elective 4 3 30 70 100 4

III SEMESTER TOTAL OF CREDITS 24

Note: During 3rd Semester Compulsorily Students should undergo Industrial Visit to
enhance the Practical Knowledge and Industrial Visit Report should be prepared and Submitted
to the College.

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IV SEMESTER M.Com. (MASTER OF COMMERCE)

GROUP– II: ACCOUNTING & TAXATION

Duration Marks
Paper Instruction
Subjects of Exam Credits
Code Hrs/Week IA Exam Total
(Hrs)
4.1 Business Analytics 4 3 30 70 100 4
4.2 Forensic Accounting & Auditing 4 3 30 70 100 4
4.3 Corporate Reporting Practices-II 4 3 30 70 100 4
4.4 Strategic Cost Management - II 4 3 30 70 100 4
4.5 Customs Duty and GST 4 3 30 70 100 4
Viva -
4.6 Dissertation / Project 4 -- Voce 70 100 4
30

IV SEMESTER TOTAL OF CREDITS 24

IV SEMESTER M.Com. (MASTER OF COMMERCE)

GROUP– II: FINANCE & BANKING

Duration Marks
Paper Instruction
Subjects of Exam Credits
Code Hrs/Week IA Exam Total
(Hrs)
4.1 Business Analytics 4 3 30 70 100 4
4.2 Forensic Accounting & Auditing 4 3 30 70 100 4
4.3 Forex Management 4 3 30 70 100 4
Security Analysis & Portfolio
4.4 4 3 30 70 100 4
Management
Strategies for Banking Risk and
4.5 4 3 30 70 100 4
Marketing Management
Viva -
4.6 Dissertation / Project 4 -- Voce 70 100 4
30

IV SEMESTER TOTAL OF CREDITS 24

Total Credits – M.Com. Programme

1st Semester M.Com. : 26 Credits

2nd Semester M.Com. : 26 Credits
3rd Semester M.Com. : 24 Credits
4th Semester M.Com. : 24 Credits
Total Credits : 100 Credits
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Name of the Program: Master of Commerce

Name of the Course: 3.2 LOGISTICS and SUPPLY CHAIN MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
understand the concepts of Logistics and also to understand the importance Supply Chain
Management in different kinds of Industries.
Syllabus:
Module 1: Elements of Logistics & Supply Chain Management: Introduction – Positioning of
Information in Logistics and Supply Chain Management – Logistics Information System (LIS) –
Operational Logistical Information System –Emerging Technologies in Logistics and Supply
Chain Management, Growth of Logistics and Supply Chain Management in national and
international scenarios.
Module 2: Value Chain Management: Value Chain – Functions and Contributions – Supply
Chain Effectiveness and Indian Infrastructure – Framework for Supply Chain Solution –
Outsourcing and 3PLs – Fourth-party Logistics (4PLs) –Supply Chain Relationships – Conflict
Resolution Strategies for Harmonious Relationships.
Module 3: Supply Chain Sustainability-Triple Bottom Line –Profit, Planet, People-CSR-Ethics
in Supply Chain Management.
Module 4: Supply Chain Partners: Introduction– Concepts of Warehousing– Types of
Warehouse– Functions of Warehousing– Strategic Warehousing, Warehouse Operations,
Ownership Arrangements, Warehouse Decisions, Warehouse Management Systems, Packaging
Perspectives, Packaging for Material Handling Efficiency, Materials Handling, Supply Chain
Logistics Design: Global Strategic Positioning; Global SC Integration, SC Security, International
Sourcing, Distribution control & evaluation.
Module 5: Supply Chain and Logistics Administration: Relationship Development
Management- Relationship Management, Customer Relationship Management (CRM) Focus,
Internal Supply Chain Management (ISCM) Focus, Supplier Relationship Management (SRM)
Focus. Operational Performance, Financial Performance, Social Performance
Suggested Books/Articles/Links for References:
1. Nandi S. K, Logistics Management, Oxford publications
2. Christopher Martin, Logistics and Supply Chain Management, Pearson
3. Bowersox, Supply Chain Logistics Management, McGraw Hill
4. Gaurdin, Kent N., Global Logistics Management (2001), Blackwell Publishers Ltd.,
Oxford.
5. Martin Christopher, Logistics and Supply Chain Management, Financial Times
Management, Pitman Publishing, London.
6. Kapoor Satish K., and KansalPurva, Basics of Distribution Management: A Logistical
Approach8,Prentice HALL of India
7. D K Agrawal, Distribution and Logistics Management: A Strategic Marketing Approach 8,
Macmillan publishers India.
8. Alan Ruston, Phil Crouches, Peter Baker, The Handbook of Logistics and Distribution
Management kogan page India new Delhi.
9. Stuart Russell and Peter Norvig ; <Artificial Intelligence: A Modern Approach=.
10. Nils J Nilsson ; <Artificial Intelligence: A New Sythesis=
Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 3.3 (Accounts) CORPORATE REPORTING PRACTICES- I
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
understand the reporting aspects of different elements, standards of Financial
Statements.
Syllabus:
MODULE 01 : Conceptual Framework of Financial Statements and IND-AS -
Introduction- Framework and its purpose- scope of the <framework=- users of financial
statements - objectives to prepare financial statements- underlying assumptions-
Accrual Basis, Going Concern- qualitative aspects of financial statements- constraints
on relevant and reliable information- elements of financial statements-
recognition of the elements of financial statements- measurement of the
elements of financial statements- financial capital maintenance vs. Physical
capital maintenance.
IND-AS: Introduction to IND- AS, Adoption vs Convergence, roadmap for
implementation of the Indian Accounting Standards (IND- AS), Financial
statements as per schedule iii to the companies9 act, 2013- list of Indian Accounting
Standards converged with IFRS.
MODULE 02: Measurement Based on Accounting Policies
Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors-
(Provisions) , Ind AS 10: Events after the Reporting Period- (Provisions) , Ind AS 113:
Fair Value Measurement- (Provisions), Ind AS 20 <Accounting for Government Grants
and Disclosure of Government Assistance=-(Provisions), Ind AS 102 <Share Based
Payment=-(Provisions), Ind AS 101 <First-time Adoption of Indian Accounting
Standards”-(Provisions)
MODULE 03: Asset Based Standards
Ind AS 2 <Inventories= - Ind AS 16 <Property, Plant and Equipment=- Ind AS 116
<Leases=- Ind AS 23 <Borrowing Costs= -Ind AS 36 <Impairment of Assets=- Ind AS 38
<Intangible Assets=- Ind AS 40 <Investment Property=
(Note : Provisions & Practical Problems to be taught for all IND AS)
Module 04: Liability Based Standards
Ind AS 37 <Provisions, Contingent Liabilities and Contingent Assets= - Scope, provision,
liability, obligating event, legal obligation, constructive obligation, contingent liability,
contingent asset, relationship between provisions and contingent liability, recognition of
provisions, Contingent asset and contingent liability, Measurement and Disclosure of
Information in the Financial Statements.
(Note : Provisions & Practical Problems to be taught)
Module 05: Revenue Based Standards
Ind AS <115 Revenue from Contracts with Customers=, Ind AS 113 Fair Value
Measurement= Contract, Customer, Income, performance obligation, Revenue,
transaction price, Applicability of Ind AS 115, Recognition and identifying performance
obligation, determining the transaction price, disclosure requirements in Financial
Statements (Note: Provisions & Practical Problems to be taught).

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Suggested Books/Articles/Links for References:

1. CA Anand Banka- Comprehensive guide to IND AS implementation.
2. CA Praveen Kumar- Consolidation under IND AS- IFRS converged standard
3. CA. Kamal Garg, Corporate Social Responsibility, Bharath Publication
4. Sanjay K Agarwal, Corporate Social Responsibility in India, SAGE Response
5. IFRS for India, Dr.A.L.Saini, Snow white publications
6. Roadmap to IFRS and Indian Accounting Standards by CA Shibarama Tripathy
7. IFRS explained – A guide to International financial reporting standards by BPP
learning Media
8. IFRS for finance executives by Ghosh T P, taxman allied services private limited
9. IFRS concepts and applications by Kamal Garg, Bharath law house private
limited
10. IFRS: A Quick Reference Guide by Robert J. Kirk, Elsevier Ltd.
11. First lesson to International Financial Reporting Standards beginners guide by
MP Vijay Kumar, prime knowledge services.
12. Sariha Gosain and Rajeeh Gosain- Practical approach to IND AS implementation,
illustrations, summary & comparisons
13. https://www.icai.org/post.html?post_id=16002

Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 3.4 (Accounts) STRATEGIC COST MANAGEMENT – I
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
understand the internal environment of business and to enable them to formulate strategies
relating to cost.
Syllabus:
Module 1: Costing Strategy: Influence of different classification of cost elements on business
enterprise, Importance of analysing cost elements, cost control and cost reduction: meaning,
process, methods and techniques of cost control and cost reduction, cost management: areas of
cost management, difference between cost management and cost accounting, role of cost
accounting in strategic planning and management control.
Module 2: Activity Based Costing System: Introduction to traditional methods of overhead
absorption, problems of overhead absorption system under Traditional System, introduction to
ABC, Kaplan and Coopers approach to ABC, cost drivers and cost activities, allocation of
overheads under ABC, Characteristics of ABC, benefits from adaptation of ABC System,
problems on comparison between traditional system and ABC system(Problems)..
Module 3: Life Cycle Costing: Meaning of LCC, factors affecting Life cycle costing, phases in
product life cycle, characteristics, product life cycle and cost control. Experience curve in
product life cycle costing. Project life cycle costing: Meaning, categories of project life cycle
costs, optimization of project life cycle costs(Problems).
Module 4: Just in Time, Kaizen and Lean Costing:
JIT – features, methodology in implementation of JIT, Benefits of JIT ((Problems).
Kaizen Costing: concept, procedure for implementation, evaluation, benefits of Kaizen costing.
Lean Cost Management: Meaning, definition, factors, applications, procedure to
implementation, comparison with traditional management system, Modern production
management techniques, benefits and drawbacks of Lean Cost Management (Problems).
Module 5: Strategic Cost and Performance Evaluation: Integration of strategic cost
management with performance evaluation, Strategic cost management issues in different
elements of cost; material, labour and overheads; product design, value analysis and value
engineering, strategic analysis of cost, business process re-engineering, benchmarking.
Suggested Books/Articles/Links for References:
1. Ravi. M. Kishore, Cost Management, Taxman, Allied Services (p) Ltd.,
2. Sharma &Shashi. K Gupta ; Cost & Management Accounting Kalyani Publishers
3. Arora M N – A Text book of Cost & Management Accounting, Vikas Publishing, New
Delhi
4. Lal Jawahar, Srivastava Seema. Cost Accounting, 5thEdition, Tata Mcgraw-Hill, Delhi
5. S.K.R. Paul, Management Accounting, New Central Book Agency Private Ltd., Calcutta.
6. Horngren T. Charles, Datar M. Srikant and Rajan V. Madhav. Cost Accounting: A
Managerial Emphasis, 15th Edition, Prentice Hall publishers, Delh
7. Roger Cowe, Hand Book of Management Accounting, A Grower Handbook.
8. S. Mukherjee & A.P. Roychowdhury, Advanced Cost and Management Accountancy, New
Central Book Agency, Calcutta
9. Brown &Haward, Mac Donald , Evans, Principles of Management Accountancy, London.
10. John K. Shank, Cases in Cost Management: A Strategic Emphasis, South-Western
Publishing, Thomson Learning. Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 3.5 (Accounts) CORPORATE TAX PLANNING
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 4 Hrs 60 Hrs
Course Outcomes: Corporate tax planning is a specific and specialized area where the students
may acquire knowledge on the subject. Corporate tax planning as a subject is very interesting to
know how the corporate assesses plan to utilize various provision as provided in the Income Tax
Act 1961 with an objective to minimize their tax liability. The students have to keep themselves
updated with Finance Act applicable for respective financial year.
Syllabus:
Module 1: Basic frame work of Direct Taxation – Introduction to Taxes, History of Taxation in
India- Principles of Direct Taxation- Appraisal of Annual Finance Act, Tax Planning and its
methods, Advance Tax Rulings .(Provisions)
Module 2: Assessment of Company – Meaning, Types, Salient features of company taxation, –
Head – wise computation of income of companies, Depreciation U/S 32 - set-off and carry
forward of losses, deductions from gross total income 80G-80GGA-80GGB,80JJA,80IA-80IB-80IC,
Calculation of Taxable Income and Tax Liability as per Normal Provisions, MAT (Minimum
Alternative Tax) 115 JB and Tax Credit. (Provisions and Practical Problems)
Module 3: Tax planning and Management - Meaning, Objectives, Scope, Tax Avoidance, Tax
Evasion, and Tax Management-Tax planning with reference to setting up of new business,
Location of new business, Nature of new Business, Forms of Organization- Tax planning with
respect to amalgamation and mergers, multinational companies, double taxation treaties, joint
ventures and foreign collaborations, Tax Haven, Vivad se Viswas, (Settlement of Pending
Litigations) .(Provisions)
Module 4: Corporate Restructuring & Tax Planning –
Capital Structure Issues & Issues of Bonus Shares, Make or Buy, Own or Lease, Retain or
Replace, Repairs, Renewal, Transfer pricing. (Provisions and Practical Problem)
Contemporary Issues like Direct Tax Code and its implication to various Indian sectors, Budget
Implications to Income Tax provisions.(Provisions)
Module 5: Tax Payments- E-TDS/TCS, advance payment of tax, e-filing of tax returns and
assessments, CBDT Tribunal, Appeals to High Court/Supreme Court and Settlement
Commission, refunds, and revision,. (Provisions and Practical Problems)
Suggested Books/Articles/Links for References:
1. Vinod K Singhania and Kapil Singhania, Direct Tax Planning and Management, Taxman.
2. Vinod, K. Singhania, Direct Taxes - Law and Practices, Taxman.
3. Mehrotra, H. C, Income Tax Law and Accounts including Tax Planning, Sahitya Bhawan
Publications.
4. Narang and Gaur, Income Tax, Himalaya Publishing House.
5. Prasad, B, Direct Taxes -Law and Practices, Wishwa Prakashana
6. T. N. Manoharan, Students Handbook on Income Tax Law, Snow White Publications
7. Harshad. C. Chowdhry, Central Excise and Customs, Ashoda Publications

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8. E. A. Srinivas, Corporate Tax Planning, Tata McGraw Hill

9. Income tax Act 1961 as amended till date.
Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 3.3 (Finance) FINANCIAL MARKETS & SERVICES
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: This course is designed to provide the students with a conceptual
understanding of how financial markets-work, how they are structured, and provide insight into
the functioning of various components of financial market and distinctive financial services
offered by financial institutions.
Syllabus:
Module 1: Introduction to Primary Market: Meaning, functions; Methods of floating new
issues: (a) Public issue- process of public issue, prospectus, contents of prospectus, Red-herring
prospectus, stock invest scheme, book-building-benefits and limitations of book building; (b)
Bought out deals; (c) Rights Issue- procedure for rights issue; (d) Private placement and
preferential offer. Parties involved in the new issue market, Government and statutory agencies,
collection centres. Pricing of new issue and SEBI guidelines; SEBI and investor protection in the
primary market.
Module 2: Introduction to Secondary Market: Meaning and importance; organization of stock
exchanges; listing of securities in stock exchanges- listing requirements, listing procedure, listing
application, listing agreements; trading mechanism- open outcry system, screen based trading,
online-trading WAP (Wireless Application Protocol) trading, the process of buying and selling
shares, types of orders, share groups; settlement- Fixed settlement system, Rolling settlement.
Risk Management; Margins-VaR (Value of Risk) based margin, mark to market margin, margins
based on turnover, exposure limits, Gross exposure limits, violation charges, price bands; carry
forward transactions. Individual stock quotations; stock market indices. Brief on Stock Markets
in India.
Module 3: Introduction to Financial Services: Introduction to Financial Services: Meaning &
Definition, Nature, Scope and Characteristics, Classification, Importance of Financial Services for
Economic Development, Fund Based & Fee Based Financial Services, New Financial Products
and Services, Challenges facing the Financial Service Sector.
Module 4: Mutual Funds & Venture Capital: Introduction to Mutual Funds – Meaning,
Definition, Scope, Types, Importance, Risks, Net Asset Value, Mutual Fund in India & Abroad,
Performance of Mutual Fund Industry in India. Introduction to Venture Capital – Meaning,
Definition, Scope, Importance, Methods of Venture Financing, SWOC of Venture Capital,
Growth of Venture Capital in India.

Module 5: Credit Rating & Emerging Technology: Introduction to Credit Rating, Meaning &
Definition, Features, Need, Process, Agencies of Credit Rating, Rating Framework, Factors
considered for Rating and Types of Rating, Pros & Cons, Credit Rating in India, International
Rating Agencies, Use of AI in Financial Services.
Suggested Books/Articles/Links for References:
1. Dalton, John M: How the stock markets works, Practice Hall, Delhi.
2. Machiraju H R: Working of Stock Exchanges in India, Wiley Eastern Ltd, New Delhi.
3. Gupta L. C.: Stock Exchange Trading in India Society for Market Research and
Development, Delhi.
4. Raghunatham V: Stock Exchange and Investments, Tata, McGrawHill, New Delhi
5. Gorden & Nataraj: Financial Markets and Services, Himalaya Publishing House
6. Avadhani: Investment and securities markets in India, Himalaya Publishing House
7. Khan M Y: Indian Financial System, Tata McGraw Hill, New Delhi.

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8. Giddy I H: Global Financial Markets, AITBS New-Delhi.

9. Preethi Singh: Investment Management, Himalaya Publishing house
10. Guruswamy, S: Financial services, Vijay Nicole imprints, Chennai.
11. P.K. Sahoo, Financial Services and markets, Himalaya
12. I.M. Pondey Venture Capital; The Indian Experience Prentice Hall, New Delhi.
13. J.K. Dietrich, Financial Services and Financial Institution, Prentice Hall.
14. Sashi. K. Gupta & Nisha Aggarwal, Financial Services, Kalyani Publication

Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 3.4 (Finance) FINANCIAL PLANNING
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: The Course in Financial Planning intent to enable critical thinking in
students with respect to analysis and application of innovative solutions to varied financial
problems and make plan as per their financial situation.
Syllabus:
Module 1: Introduction to Financial Planning: Introduction, Meaning & Definition, Golden
Rules of Financial Plan, Objectives, Process & Stages, Characteristics, Functions, Importance,
1H & 4W approach on Financial Plan, Financial Planning for Individual & Organisation, Life
Cycle Approach, Formulation of Financial Plan, Financial Planning in India. Introduction to
Financial Goals, Salient Features of Financial Goals, Stages of Financial Goals.
Module 2: Introduction to Investment Avenues: Introduction to Investment Avenues, Risk
and Return Analysis of: Direct Equity, Equity & Debt Mutual Funds, National Pension Scheme,
Public Provident Fund, Provident Fund, Pension Fund, Bank Savings Account, Bank Fixed
Deposit Account, Bank Recurring Deposit Account, Senior citizens9 savings scheme, Pradhan
Mantri Vaya Vandana Yojana (PMVVY), Real Estate, Precious Metals like Gold & Silver, RBI
Taxable Bonds, Unit Linked Insurance Plans (ULIPs), Equity Linked Savings Scheme (ELSS),
IPO, FPO, Gold Exchange Traded Funds (ETF), Unit Linked Insurance Plans (ULIPs),
Sovereign Gold Bond Scheme, Commodities, Insurance Products, and others.

Module 3: Developing Financial Plan: Introduction to Financial Plan, Meaning & Definition,
Critical analysis of Investment Opportunities, Risks in Financial Plan, Risk Assessment of
Individual and Companies in general. Steps in Financial Plan, Factors considered for Financial
Plan, Evaluation & Revision of Financial Plan.
Module 4: Retirement & Tax Benefits: Introduction, Meaning & Definition, Objectives,
Importance, Types of Retirement Plans, Savings Pattern for Retirement Benefits, how to plan
your Retirement? Retirement Plans in India. Introduction to Tax Benefit Schemes, Meaning,
Types, Benefits, Tax Benefit Plans in India.
Module 5: Chartered Financial Planner & Analysts: Introduction, Meaning & Definition,
Objectives, Characteristics of Chartered Financial Planner and Analyst, Steps in Financial
Planning, Importance, Organisational Hierarchy. Factors to be considered for Investment &
revision of portfolio, employment opportunities for Financial Planner & Analysts in India and
abroad.
Suggested Books/Articles/Links for References:
1. Sinha, <Financial Planning: A Ready Reckoner=, McGraw Hill Publications
2. Dr. Pradip Kumar Sinha & Dr. Ajit S. Thite, < Personal Financial Planning
Management=, Nirali Prakashan
3. Buffet, Marry and Clark, David . Warren Buffett and the Interpretation of Financial
Statement. Unit(s) - I, II.
4. Fisher, A. Philip . Common Stocks and Uncommon Profits. Wiley.
5. Unit(s)- I, II Graham, Benjamin . The Intelligent Investor. Unit(s) - I, II Keown, A. J.
(2017). Personal Finance – Turning money into wealth. Pearson Publication, Unit(s) - III,
V

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6. Khurshed, Arif ; Initial Public Offerings: The mechanics and performance of IPOs,
Harriman House Publishing.
7. Unit(s) - IV Madura, Jeff ; Personal Finance. Pearson. Unit(s) I, III, V
8. Soota, Ashok and Gopalan, S. R.; Entrepreneurship Simplified: From Idea to IPO.
Penguin Random House India. Unit(s) - IV Spier, Guy (2014). The Education of Value
Investor. Palgrave. Unit(s) - I, II .

Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 3.5 (Finance) INNOVATIONS IN BANKING & TECHNOLOGY
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: The students can understand the crux of core banking solutions and
applications of cognitive banking and technology on Banking Operations.
Syllabus:
Module 1: Introduction to Banks: Bank, Banker, Banking, Evolution, Role of Banking System in
India, Classification, Objectives, Functions, Schedule v/s Non-Schedule, Public v/s Private,
Traditional v/s Modern Payment Banks, Banking System in India.
Module 2: Core Banking: Introduction, Meaning & Definition, Characteristics, Pros and Cons,
Evolution of Bank Management - Technological Impact in Banking Operations - Total Branch
Computerization - Concept of Opportunities - Centralized Banking - Concept, Opportunities,
Challenges & Implementation.
Module 3: Cognitive Banking: Introduction, Meaning & Definition, Characteristics, Pros and
Cons, Fintech Technologies in Banking – Industrialisation 4.0, Artificial Intelligence, Cognitive
Banking, Blockchain Technology and Cloud Computing: How it works? Cognitive Analytics, AI
Tools in Banking Industry, Robotics in Banks.
Module 4: Technology in Banking– Plastic Card, Wireless / Wired Point of Sale Machines, Bar
Code & QR Code Payment, Recent developments in Payment Systems, e-KYC, Truncated
Cheque, NFS, MICR, EFT, ECS, NEFT, RTGS, IMPS, AEPS, USSD, UPI, E-Wallet, Mobile Point of
Sale, M-Banking Services and Nano Banking.
Module 5: Frauds in Banking Industry: Introduction, Types of Frauds, Issues in online and
offline Banking System, Financial Scams, Online Scams, Precautionary Measures to be taken by
Banks and Customers, OTP, TTP, Security measures by Banks in India.
Suggested Books/Articles/Links for References:
1. Ramashish Purvey, New Dimensions of Indian Banking, Serials Publications.
2. M. Revathy Sriram, P. K. Ramanan, R. Chandrasekhar, <Core Banking Solution –
Evaluation of Security and Controls=, PHI learning private limited.
3. Indian Institute of Banking & Finance; Advanced Bank Management, Macmillan
publication.
4. Indian Institute of Banking & Finance; Principles & Practices of Banking. Macmillan
Publication.
5. Jessica, K. Financial Services Information Systems (2 ed.). Auerback publications
6. Indian Institute of Banking & Finance, Bank Financial Management, Macmillan
publication.
7. Srivastava, & Divya, Nigam, Management of Indian Financial Institutions, Himalaya
Publishing House.
8. Vasant, Joshi &Vinay, Joshi, Managing Indian Banks- Challenges Ahead, sage
publications.
9. M. Y. Khan, Indian Financial System, Tata McGraw Hill.
10. O.P, Bhat& K. K, Saxena, Bank marketing, skylark publications.
11. https://blog.gft.com/blog/2019/02/11/cognitive-banking-building-the-bank-of-the-
future/
12. https://tearsheet.co/wtf/wtf-is-cognitive-banking/
13. https://personetics.com/cognitive-banking/
14. https://www.finextra.com/blogposting/15588/top-5-fintech-and-banking-trends--
cognitive-banking-enables-ai-to-create-solutions-based-on-bigdata

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15. RBI Manuals to be Referred.

Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 4.1 BUSINESS ANALYTICS
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the student can understand the
importance of analytics in business and application of various tools and techniques to
evaluate the performance by generating reports.
Syllabus:
Module 1: Introduction to Analytics: Introduction, Meaning & Definition, Characteristics,
Applications of Analytics, Meaning of Business Analytics, SWOC of Analytics, Importance of
Analytics, Tools & Techniques of Analytics, Functions of Analytics, Reports in Analytics,
Relevance of Analytics in Business, Latest Softwares for Business Analytics.
Module 2: HR Analytics: Introduction, Meaning & Definition, Features, Objectives,
Importance, Functions, Types of HR Analytics, Employee Performance Evaluation, Employee
Attrition Rate, Recruitment Analytics, Compensation Analytics, Talent Analytics, Training
Analytics, Workforce Analytics, Role of Analytics in HRD as a whole, Potential Application of
Analytics in HR Department Relevance of HR Analytics in Business, Latest Softwares for HR
Analytics.
Module 3: Marketing Analytics: Introduction, Meaning & Definition, Characteristics,
Objectives, Importance, Functions, Types of Marketing Analytics, Buying Pattern Behaviour
Analysis, Analysis of Trends, Identification of Target Audience, Advertising Techniques,
Forecasting Demand & Supply, Segmentation, Marketing Mix Optimization, Competitor
Analysis, Channel Analysis, Sales Performance Analysis, Campaign Analysis, Sales Pipeline
Reporting, Use of Google Analytics in Marketing, Social Media and its relevance on
Marketing Analytics, Potential Application of Analytics in Marketing Department, Latest
Softwares for Marketing Analytics.
Module 4: CRM Analytics: Introduction, Meaning & Definition, Characteristics, Objectives,
Importance, Functions, Types of Customer Analytics, e-CRM, m-CRM, Role of Analytics in
CRM, Purchasing Pattern Analysis, Life Style of Customers, Loyalty Analytics, Customer Life
Time Value, Propensity Analytics, Churn Analytics, Customer Segmentation, Cross- Sell or
Upsell Models, Analytics and Innovation, Potential Application of Analytics in CRM,
Relevance of CRM Analytics in Business, Latest Softwares for CRM Analytics.
Module 5: Finance Analytics: Introduction, Meaning & Definition, Characteristics,
Objectives, Importance, Functions, Critical Financial Analytics, Risk based Pricing, Fraud
Detection and Prediction, Recovery Management, Loss Forecasting, Risk Profiling, Portfolio
Stress Testing, Potential Application of Analytics in Finance Department, Relevance of
Financial Analytics in Business, Latest Softwares for Finance Analytics(Simple Practical
Applications of Financial Analytics for Business Decisions).

Suggested Books/Articles/Links for References:

1. Hastie, Trevor, et al. The elements of statistical learning. Vol. 2. No. 1. New York:
springer.
2. Montgomery, Douglas C., and George C. Runger. Applied statistics and probability for
engineers. John Wiley & Sons.
3. Tom White <Hadoop: The Definitive Guide= Third Edit on, O9reily Media.
4. Seema Acharya, Subhasini Chellappan, "Big Data Analytics" Wiley.
5. Michael Berthold, David J. Hand, "Intelligent Data Analysis=, Springer.

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6. Jay Liebowitz, <Big Data and Business Analytics= Auerbach Publications, CRC press.
7. Tom Plunkett, Mark Hornick, <Using R to Unlock the Value of Big Data: Big Data
Analytics with Oracle R Enterprise and Oracle R Connector for Hadoop=, McGraw-
Hill/Osborne Media (2013), Oracle press.
8. Anand Rajaraman and Jef rey David Ulman, <Mining of Massive Datasets=, Cambridge
University Press.
9. Bill Franks, <Taming the Big Data Tidal Wave: Finding Opportunities in Huge Data
Streams with Advanced Analytics=, John Wiley & sons, 2012.
10. Michael Mineli, Michele Chambers, Ambiga Dhiraj, "Big Data, Big Analytics: Emerging
Business Intelligence and Analytic Trends for Today's Businesses", Wiley Publications.
11. ArvindSathi, <Big Data Analytics: Disruptive Technologies for Changing the Game=,
MC Press.
12. Paul Zikopoulos , Dirk DeRoos , Krishnan Parasuraman , Thomas Deutsch , James
Giles , David Corigan , "Harness the Power of Big Data The IBM Big Data Platform ",
Tata McGraw Hill Publications.
13. Marketing Analytics by Wayne L Winston – <Data-driven techniques with Microsoft
Excel.
Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 4.2 FORENSIC ACCOUNTING & AUDITING
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be to identify,
analyse and interpret indicators of financially fraudulent activity and to explain investigative
processes and the nature and range of investigative techniques, and identify situations for
their application
Syllabus:
Module 1: Forensic Accounting: Forensic Accounting: Meaning, Concept, Role of the
professional forensic accountant, Requirements of professional forensic accountant,
Responsibilities of accounting investigators and auditors. Fraud – Introduction, Types of
fraud, Reasons of fraud, Fraud cycle, Bank Fraud, Corporate Fraud, Insurance Fraud, Cyber
Frauds, Securities Fraud, Consumer Frauds, Traits & behaviours of fraudsters, Targets of
fraudsters, case studies.
Module 2: Fraud Detection Techniques: Fraud detection techniques, Effective information
gathering methods, Fraud risk factors, Professional analytical procedures and techniques.
Financial statement fraud – Meaning, Introduction, revenue recognition detection, ratio
analysis, horizontal analysis, vertical analysis, cash flow analysis, case studies.
Module 3: Fraud Risk Assessment: Profiling Fraudsters, Organisational profiling methods,
Risk analysis & assessment, variety of risk assessment factors, best practices. Fraud risk
prevention – meaning, importance, combatting actual instances of fraud, case studies.
Module 4: Forensic Audit: Meaning and Significance – Meaning of Audit – Audit: An
Adhering Significance – Stages of Audit – Meaning of Forensic Audit – Significance of
Forensic Audit – Key Benefits of Forensic Audit – Need and Objectives: Forensic Audit –
Fraud and Forensic Audit: An Introspect – Forensic Audit vis-‡-vis Audit.
Module 5: Audit and Investigations: Tools for handling Forensic Audit – Forensic Audit
Thinking (Thinking Forensically) – Forensic Audit Procedures – Appropriate Use of
Technology - Investigation Mechanism - Types of Investigations - Methods of Investigations:
Computer Assisted Auditing Techniques (CAATs) and tools (CAATT) Generalized Audit
Software (GAS), Common Software Tools (CST). Finding Facts and Conducting Investigations
- Red Flags - Green Flags.
Suggested Books/Articles/Links for References:
1. Ibrahim Kabir (2016), Forensic Audit, Forensic Tools and Techniques for Internal
Auditors.
2. Pickett K H , The Internal Auditing Handbook, 3rd Edition, John Wiley and Sons, Inc.
3. Shah Bhavesh , Basics about Forensic Accounting and Auditing, The LinkedIn
4. Study on Forensic Accounting and Fraud Prevention, ICAI , NEW Delhi
5. George A. Manning, Financial Investigation and Forensic Accounting, 3rd Edition,
CRC Press.
6. Gupta and Gupta (2015), Corporates Frauds in India – Perceptions and Emerging
Issues, Journal of Financial Crime, 22(1): 79 -103.
7. ICSI Study Material on Forensic Audit.

8. Forensic Accounting and Fraud Examination by William Hopwood, Jay Leiner and
George Young, McGraw-Hill Companies, Inc.
9. Forensic Accounting for Dummies, Frimette Kass-Shraibman and Vijay Sampath,

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Wiley Publishers 5. A Guide to Forensic Accounting Investigation, Thomas Golden,

Steven Skalak and Mona Clayton, Wiley Publishers
10. Forensic Accounting and Fraud Examination, Mary-Jo Kranacher, Richard Riley and
Joseph Wells, Wiley Publishers
11. Bologana and Robert , Fraud Auditing and Forensic Accounting: New Tools and
techniques, 2nd Edition.
12. Gangully Jagdish (2015), Lecture Notes on Forensic Accounting Investigations, Acc 551
at SUNY Albany.
13. Silverstone and Pedneault, Forensic Accounting and Fraud Investigation for Non-
Experts, 3rd Edition, ISBN-13: 978-0470879597.
Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 4.3 (Accounts) CORPORATE REPORTING PRACTICES-II
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
understand the wide range of choices of accounting treatments in different parts of the world,
their approaches to basic accounting issues and their choices of accounting rules.
Syllabus:
Module 1: Interpretations of Financial Statements
An overview of Annual Reports, Contents of Annual Report, Key Indicators of Financial and
Non- Financial Performance, Nature and extent of Reportable segments, Disclosures of
segment information, Management discussions and Analysis.
Module 2: Disclosures in the Financial Statements
Ind AS 24 <Related Party Disclosures=, Ind AS 33 <Earnings per Share=, Ind AS 108
<Operating Segments=, IND AS-34 <Interim Financial Reporting=, Ind AS 102 Share-based
Payment (Note: Provisions & Practical Problems to be thought for all IND AS).
Module 3: Accounting and Reporting of Financial Instruments
Presentation of Financial Instruments (Ind AS 32) – Meaning, Financial Assets, Financial
Liabilities - Presentation Recognition and Measurement of financial Instruments (Ind AS 39) –
Initial and Subsequent Recognition and measurement of Financial Assets and Financial
Liabilities, Derecognition of Financial Assets and Financial Liabilities- Disclosures of
Financial Instruments (Ind AS 107)
(Note: Provisions & Practical Problems to be thought for all IND AS).
Module 4: Business Combination and Corporate Restructuring
Introduction- Relevant Terms, Types of merger, methods of accounting, Recognition and
Measurement Criteria as Per Ind AS (IND AS 103) treatment of Goodwill arising on merger,
purchase consideration and settlement; Accounting in books of vendor/transferor company,
Accounting for investment in subsidiary, Accounting for holding companies (including chain
holdings, multiple holdings), Corporate Financial Restructuring (including intercompany
holdings), Reconstruction schemes, De-merger.
(Note: Provisions & Practical Problem to be thought)
Module 5: Recent Developments in Financial Reporting:
Triple bottom line reporting (TBL) – concept, benefits, implementation, forms, users,
Challenges. Sustainability Reporting - Concept, Forms, Benefits, Global Reporting Initiative
(GRI). Corporate Social Responsibility- Meaning, importance, requirements and users of CSR
Report, benefits, reading of CSR Report, Companies Act-2013 and CSR Policies, Evaluation of
CSR reports, innovation in CSR Reporting. Value Added Statement, Economic Value Added,
Market Value Added, Shareholders9 Value added, Human Resource Reporting
(Provisions & Case Studies).
Suggested Books/Articles/Links for References:
1. IFRS explained – A guide to International financial reporting standards by BPP
learning Media
2. IFRS: A Quick Reference Guide by Robert J. Kirk, Elsevier Ltd.
3. A. K. Das Mohapatra, international Accounting, PHI Learning Pvt Ltd.

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4. Doupnik, T. S. & Perera, H. (2012). International accounting (3rd ed.). New York, NY:
McGraw-Hill
5. Choai FDS and Mueller G G, International Accounting, Prentice hall.
6. Mucller G G, International Accounting Part I, Macmillan.
7. Peter Holzerr H. et al, International Accounting, Harper and Row Publishers, New
York.
8. Sharokh Saudagaran, International Accounting, Thomson Learning.
Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 4.4 (Accounts) STRATEGIC COST MANAGEMENT – II
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Course Outcomes: On successful completion of the course, the Students will be able to
understand the external environment of business and to enable them to formulate strategies
relating to cost and pricing.
Syllabus:
Module 1: Pricing Strategies in Decision Making: Pricing strategies: Pricing policy, process,
Role and methods: cost plus pricing, Marginal cost pricing, pricing for target rate of return,
added value method of pricing, differential cost pricing going rate pricing, opportunity cost
pricing, standard cost pricing, customary pricing, pricing strategy for Export oriented
products, methods of export pricing, pricing strategies for new products, management
accountant role in product pricing.(Problems to be taught for all the pricing methods)
Module 2: Transfer Pricing: Transfer Pricing – meaning, necessity, Objectives, applications,
Methods (Cost Based, Market Price Based and Negotiated Pricing), Advantages and
Disadvantages, Criteria for setting Transfer Prices, Guiding Principles in the fixation of
transfer prices, Transfer Price in different situations. International transfer pricing: meaning,
factors affecting international transfer pricing. (Problem to be taught)
Module 3: Learning Curve Theory: Introduction, meaning and definition of learning curve,
phases in learning curve, applications of learning curve, factors affecting learning curve,
comparison between learning curve and experience curve. (Problem to be taught)
Module 4: Cost of Quality and TQM: Definition, classification of quality costs, cost of
Conformance, Prevention costs, appraisal costs, cost of Non-conformance, optimization of
quality cost, TQM Core concepts of TQM, Benefits of TQM. TQM –basics, stages, principles,
control, corrective actions, PRAISE- steps, problems, implementation Cost of quality report
Continuous process improvement.

Module 5: Balanced Scorecard and Benchmarking: BSC: Introduction, drawback of

traditional financial measures, attributes to good performance measurement system, concept
of balanced score card, perspectives of B.SC and implementation of Balanced score Card, case
studies on BSC. Benchmarking – Concepts, Benchmarking process, Impact on Indian
Industry, Types of Benchmarking.
Suggested Books/Articles/Links for References:
1. Ravi. M. Kishore, Cost Management, Taxman, Allied Services (p) Ltd.,
2. Sharma &Shashi. K Gupta ; Cost & Management Accounting Kalyani Publishers
3. Arora M N – A Text book of Cost & Management Accounting, Vikas Publishing, New
Delhi
4. Lal Jawahar, Srivastava Seema. Cost Accounting, 5thEdition, Tata Mcgraw-Hill, Delhi
5. S.K.R. Paul, Management Accounting, New Central Book Agency Private Ltd., Calcutta.
6. Horngren T. Charles, Datar M. Srikant and Rajan V. Madhav. (2014) Cost Accounting:
A Managerial Emphasis, 15th Edition, Prentice Hall publishers, Delh
7. Roger Cowe, Hand Book of Management Accounting, A Grower Handbook.
8. S. Mukherjee & A.P. Roychowdhury, Advanced Cost and Management Accountancy, New
Central Book Agency, Calcutta.
9. Brown &Haward, Mac Donald , Evans, Principles of Management Accountancy, London.

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10. John K. Shank, Cases in Cost Management: A Strategic Emphasis, South-Western

Publishing, Thomson Learning.

Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 4.5 (Accounts) CUSTOMS DUTY and GST
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, students will be able to understand
the GST law in the country and provide an insight into practical aspects of GST and equip
them to become tax practitioners.
Syllabus:
Module 1: Introduction to GST
Introduction to GST- GST Acts- Meaning-Definition-Objectives-Features-Need and Benefits-
Dual GST Model- Classification of Goods and Services: Taxable – exempted–Composition
Scheme - Rates of GST- Registration: CGST, KGST (Karnataka State) and IGST Acts, 2017.
GST Network (GSTN) – Goods and Services Tax Suvidha Providers (GSP) – GSP Eco system.
(Provisions only)
Module 2: Levy and Collection of GST
Supply under sec 7 – Relevant definitions – supply for further business - supply without
consideration, composite and mixed supplies - Place of supply.
Time and Value of supply of Goods u/s 12 and Services u/s 13: Relevant definitions- time of
supply of goods u/s 12 services u/s 13, forward charge and reverse charge, vouchers for
exchangeable goods, residual goods, interest and late fee for delayed payment u/s 12(6), Value
of supply u/s 15- inclusions u/s 15(2) a,b,c,d – exclusions u/s 15(3), supply where value can9t
be determined and notified supplier, related person supply. Methods of Valuation of Goods
and Services- Problems including Composition levy.
(Provisions and Practical Problem)
Module 3: Input Tax Credit:
Relevant definitions- Eligibility and conditions for claiming credit – Apportionment of credits
and blocked credit – Credit on Capital goods – Availability of credit in special circumstances –
Transfer of Input tax credit – Claim of Input tax credit – Matching, reversal and reclaim of
Input tax credit, Recovery of Input tax credit and interest there on – Taking input tax credit in
respect of inputs sent for job work. – Problems on claiming Input Tax Credit and Assessment
of Tax Liability.(Provisions and Practical Problem)
Module 4: Procedure and Administration Under GST:
All procedures including registration, tax invoice, credit and debit notes, electronic way bill,
accounts and records, returns (GSTRs), payment of tax including reverse charge, refund, job
work-Provisions relating to electronic commerce-Liability to pay in certain cases
Administration of GST; Assessment and Audit- Inspection, Search, Seizure and Arrest
Demand and Recovery-Offences and Penalties-Advance Ruling- Appeals and Revision.
(Provisions Only)
Module 5: Customs Act, 1962:
Introduction to customs duty - Customs Procedures – levy and collection of customs duty-
exemptions from customs duties – Methods of Valuation of Customs Duty [including anti-
dumping and safe guard duty] - Baggage –Recent Amendments to Customs– Problems.
Detailed procedure in relation to transportation and warehousing – relevant rules and
regulations. Drawbacks of customs duties paid – Preparation and submission of drawback
claim forms. Adjudication and appeals before the customs authorities and the appellate
Tribunal.(Provisions and Practical Problem)

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Suggested Books/Articles/Links for References:

1. GST Acts and Rules as amended till date
2. V S Datey, Indirect Taxes Law and Practice, Taxmann Publications, New Delhi
3. CA Anoop Modi and CA Mahesh Gupta, GST and Customs Law: SBPD Publication
4. Dr. H C Mehrotra, Prof. V P Agarwal, Goods and Services Tax and Customs Duty Sahitya
Bhavan Publications.
5. B.K. Ghargava, Indirect Tax Laws, Taxman Allied Services.
6. V.S. Datey, U.K. Bhargava, Indirect Tax Law and Practice.
7. Commercial9s GST, Commercial law publisher (India) Pvt Ltd, New Delhi.
8. Datey V.S.: GST Ready Reckoner, Taxman Publication, New Delhi
9. Koolwal, Ashish & Ritu: Goods and Services Tax ; Commercial Law Publisher (India) Pvt.
Ltd.
10. Patel, Chaudhary: Indirect Taxes, Chaudhary Publication, Jaipur
11. Goel Pankaj, GST Ready Referencer, Commercial Law Publisher (India) Pvt. Ltd.
12. Rastogi, Abhishek: Professionals guide to GST Ideation to reality.
Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 4.3 (Finance) FOREX MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: The purpose of this course is to give the students an exposure to the way
foreign Exchange Market operates, to understand the principles of Currency valuation,
techniques that can be used to hedge foreign exchange risk and to create an understanding on
foreign exchange Management in India.
Syllabus:
Module 1: Elements for Foreign Exchange: International Monetary Systems: Concept, Gold
standard, Fixed Exchange Rates, Flexible Exchange Rates, Managed Float System,
Fluctuations in Foreign Exchange Rate: Causes and Effects - Need for stability in Foreign
Exchange Rate. Introduction to Forex, Evolution, Importance, Features & Objectives, Foreign
Exchange Market, Intermediaries, Exchange Rate Forecasting.

Module 2: Determination of Exchange Rates: Types of Foreign Exchange Risks, Factors

affecting exchange rates - International trade - Theories of determination of foreign exchange
rates - The Law of One Price, Purchasing Power Parity, Interest Rate Parity, Flow Model,
Asset Market Model. Balance of payment theory - Forecasting Forex Rates, Technical
Forecasts, Economic Models, forecasting of fixed exchange rates from convertible currencies.
Nominal Effective Exchange Rates and real Effective Exchange rates, Impact of exchange rate
on BOP - Remedial measures taken by Government & Regulatory Authorities in India.

Module 3: Forex Trading & Contracts: Forex trading infrastructure and networks, control's
on order placing, direct and indirect quotas, cross rates, speculation, exchange arithmetic
psychology of the forex trader, computerized trading programme, information analysis of
trading, Problems on Direct and Indirect Quotes. Contracts - Hedging against Exchange Rate
Fluctuations: Forwards, Options & Swaps – Problems.
Module 4: Exchange Payments: Cash and Spot Exchange Markets, Eurocurrency Markets,
The Role of Commercial Banks, Mechanics of Making Foreign Payment, SWIFT, LERMS,
Costs Associated with International payments, Basket of Currencies.

Module 5: Forex Risk Management – Meaning & Definition, Importance, Objectives,

Features, Methods, Applications. Hedging, Speculation and Management of types of
exposures in Forex Market. Using forward markets for hedging – hedging with money
market, currency options and currency futures: problems. Internal & External Hedging
Strategies – speculation in foreign exchange and money markets.
Suggested Books/Articles/Links for References:
1. Alan C Shapiro, Multi National Financial Management,
2. Clare C Gump, ABC of Foreign Exchange
3. Krishnamoorthy S, Guide to Foreign Exchange Regulations
4. Chaterjee A K, Principles of Foreign Exchanger
5. RAjwadi, Foreign Exchange Management
6. Keith Red Head, Financial Derivatives
7. V V Keshkamat , Foreign Exchange Arithematic, – Vivek Publications ,Mumbai
8. C Jeevandam, Foreign Exchange Arithematic and Risk Management, – Sulthanchand &
Sons 9.

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9. B K Chaudhuri, Finance of Foreign Trade and Foreign Exchange– Himalaya

Publishing House
10. Harris Manville, International Finance.
11. Madhu Vij, International Finance.
12. Keith Pibean, International Finance.
13. Avadhani B.K, International Finance Theory and Practice.
14. R.M Srivastava , Multinational Financial Management.
15. P.A. Apte, International Financial Management.
16. Bndar D.C, International Finance.
17. Murthy E.N, International Finance & Risk Management.
18. M.L. Verma, Foreign Trade & Management in India.
19. Rao and Chary, International Finance.
20. Ramachandra & Others ; International Finance
21. Shapiro Alan. C., Multinational Financial Management, Prentice Hall, New Delhi.
22. Apte P.G, International Financial Management, Tata McGraw Hill, New Delhi.
23. Mcrae T.N and D.P Walkar, Foreign Exchange Management, Prentice Hall.
24. Evilt H.E, Manual of Foreign Exchange.
25. Holgate H.C.F, Exchange Arithmetic.
26. Rajwade A.V., Foreign Exchange Risk Management, Prentice Hall of India
Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 4.4 (Finance) SECURITY ANALYSIS & PORTFOLIO MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the students will get to know the
terms such as common stock, stock market, stock options, and approaches to investing in the
stock market and building stock portfolios. It also provides a basic introduction to portfolio
theory and study on various portfolio modelling associated with risks.
Syllabus:
Module 1: Introduction to Securities : Investment – Meaning & Definition, Types or Avenues
of Investment, Investment v/s Gambling v/s Speculation v/s Arbitration v/s Hedging,
Factors to be considered for Investment, Investment Policy, Risk and Return Analysis, Types of
Risk Appetite, Types of Risks in Investment, Sources of Risk, Risk Measurement – Standard
Deviation, Covariance, Beta, Correlation (problems), Legal framework and Regulatory cover
for Investment in India.
Module 2: Security Analysis: Introduction to Fixed and Variable Income Securities, Equity
Valuation Models, Fixed Income Securities Valuation Models: Bonds, Introduction to –
Fundamental Analysis, Economic Analysis, Industry Analysis, Company Analysis, Technical
Analysis – Modern Tools for Technical Analysis – Line, Point and Figure, Candlestick, Renko
Chart, Heikin Ashi, etc. Price Patterns of Stock, Price Trends of Stock, Practical explanation on
Technical Indicators used in Stock Market. Dow Theory & Efficient Market Hypothesis (EMH)
– Meaning and Types.
Module 3: Introduction to Portfolio Management & Models: Meaning of Portfolio
Management, Need, Objectives, Process, Selection of Securities, Harry Markowitz Optimum
Portfolio Theory, Capital Asset Pricing Model, CML, SML, Beta Factor – Alpha and Beta
Coefficient – Problems, Sharpe Single Index Model (Theory), Arbitrage Pricing Theory,
Principle of Arbitrage, Arbitrage Portfolios; Two Factor and Multi Factor Models.
Module 4: Portfolio Evaluation & Revision: Portfolio Evaluation Strategies - Sharpe Model –
Jensen Model – Treynor Model and MM Model – Problems Portfolio Revision, Active and
Passive Management, Formula Plans, Measure of Return, Risk Adjusted Measures of
Performance Evaluation, Market Timing, Evaluation Criteria and Procedures. Recent
development in strategies.
Module 5: Global Markets: Global Investment Benefits – Introduction to ADRs, GDRs, IDRs,
Green Bond, Masala Bond, FCCBs, Externa Commercial Borrowings, Foreign Bonds, Global
Mutual Funds – Relationship between Trends in Global Markets and the Domestic Markets,
International Investing, International Funds Management, Emerging Opportunities.
Suggested Books/Articles/Links for References:
1. A. Brahmiah & P. Subba Rao, Financial Futures and Options, HPH.
2. Kevin, S. (2010). Security Analysis and Portfolio Management. (2 ed.). New Delhi: PHI
learning Pvt Ltd.
3. Singh Preeti, Investment Management, HPH
4. Alexander Fundamental of Investments, Pearson Ed.
5. Hangen: Modern Investment theory. Pearson Ed.
6. Kahn: Technical Analysis – Plain and sample Pearson Ed.
7. Alexander, shampe and Bailey – Fundamentals of Investments Prentice Hall of India
8. Newyork Institute of Finance – How the Bond Market work – PHI.
9. Mayo – Investment Thomason hearning

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10. Pandian, P. (2005). Security analysis and portfolio management. (2ed.). Noida: Vikas
publishing house Pvt Ltd.
11. Bhat, S. (2008). Security analysis and portfolio management. (1 ed.). New Delhi: Excel
Books.
12. Chandra. (2011). Security Analysis and Portfolio Management. (4 ed). New Delhi: Tata
McGraw Hill Publishing company.
13. Ranganatham, M., & Madhumathi, R. (2004). Investment analysis and portfolio
management. (4 ed.). New Delhi: Pearson Education
Note: Latest edition of text books may be used.

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Name of the Program: Master of Commerce

Name of the Course: 4.5 (Finance) STRATEGIES FOR BANKING RISK AND
MARKETING MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: The objective of this course is to provide an insight of Risk and Marketing
Management in Managerial Decision Making of Banking Industry.
Syllabus:
Module 1: KYC, AML and Account Opening Process
Importance of KYC and AML, Why RBI insists on KYC procedures, The role of Banks in
implementing KYC, penalties for non-adherence; Different stages of money laundering,
Understand the importance of AML at the time of account opening; Customer acceptance
policy: low, medium and high risk customers; Customer verification procedure, KYC
documents required for account opening, verification process; Account opening formalities,
forms, documents, procedures; Risk management ,KYC, AML – monitoring transactions and
reporting of suspicious transactions
Module 2: CASA Deposits
Meaning; Importance; Features and Benefits; Understand what are CASA deposits; Importance
of CASA deposits for banks ; Impact on profitability of banks; Features and benefits of current
accounts, savings accounts and their variants; Transactions, services and channels offered by
banks for CASA account holders; Benefits of CASA deposits to customers
Module 2: Banking Services to CASA Customers, Cross Sell Products Investments and
Loans.
Service channels – branch, ATM, internet, mobile banking; Payment and collection services –
cheques, electronic funds transfers, cash management, cheque clearing; Ancillary services –
locker and safe custody, payment of taxes and bills; Financial services – Sale of insurance
mutual funds, gold coins, Government bonds; Depository services – Demat and web trade;
Wealth management; Foreign exchange ; Principles of lending, concepts, regulations ; Retail
lending – secured and unsecured; Home loan, car loan, loan against securities, Credit cards,
personal loan and educational loan ;Business credit – working capital and term loan. Over
draft cash credit, term loans, fund based and non-fund based; Priority sector lending – Agri
credit, MSME ; NPA management
Module 3: Strategies for Increasing CASA Deposits through Sales and Marketing
Identify the targets and goals product wise for the year and for each month ; Plan the
marketing mix for achieving the goals- segmenting targeting products positioning, resource
planning ; Plan promotional activities to spread awareness; Collaborate with the team for
assigning individual targets, review and performance support; Catchment mapping – Identify
the area covered by the branch, identify different segments of customers, potential for
business, banking needs, competition; Promotional activities and campaign for lead
generation; Recording of leads, Understand the sales funnel, follow up suspects, identify
prospect; Field visit route map – Plan the route and customer visits per day; Sales call review
and monitoring
Module 4: Selling Skills and Customer Relationship Management
Continuous self- improvement Positive attitude, updated knowledge professional attire,
etiquette, behavior, communication skills; Understanding customer segments and needs –
Profiling of customers, analyzing customer9s financial goals, needs and banking transactions,
identifying appropriate products to satisfy the needs; Sales process – Pre sale – fixing up
appointments preparing the sales kit- Sales execution – Follow the five steps – opening,
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developing a need, proposing products based on benefits; Handing objections, different types
of customers, practice the art of probing, listening and persuasion; Practice different type of
closure, close the sale; Post – sale analysis, follow – up and service; Account opening – assist in
documentation, completion of formalities and activation of account handing over account
opening kit to client, explain how to use the features, explain fees and charges; Understanding
customer needs and cross sealing appropriate products that satisfy the needs of customers;
Customer service management – handing complaints, resolving issues; Building win-win
relationships, balance compliance with service

Suggested Books/Articles/Links for References:

1. Uppal RK, Rimpi Kaur, Banking Sector Reforms in India, New Century Publications, New
Delhi
2. Agarwal OP, Banking and Insurance, Himalaya Publishing House, Mumbai
3. Vijayaragavan Iyengar, Introductioin to Banking, Excel Books, New Delhi
4. The Indian Institute of Bankers, Modern Banking, Mumbai
5. Indian Institute of Banking and Finance, Risk Management, Mumbai
Note: Latest edition of text books may be used.

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