M.Com. Semester – III

• The job search: Building network of contacts, Identifying appropriate job,
• Analyzing yourself, Finding your employer
• Establishing Your Values and Career Priorities
• Understanding the Importance of Core Values
• Eulogy and Priorities Exercise
• Encapsulating Your Values

• Self-Test: Measuring Your Core Competencies
• Further Skills
• Difference : CV, Resume and Bio data
• Constructing the resume, Resume Critique Checklist
• Writing the cover page
• Digital resume and email cover message
• Follow up and ending in the application

• Investigating company
• Pre-planning: Making good appearance
• Anticipating questions and preparing answers
• Facing the interview board
• Body sport for interview

• Qualities looked for in Group Discussion
• Strategies for GD – Do’s and Don’ts
• How to prepare for group discussion
• Different topic of group discussion

• Knowledge Management- An Introduction
• Data, Information & Knowledge
• Techniques of Transforming the Knowledge
• Methods of Knowledge Management
• Function of Knowledge Management
• Knowledge Management Framework
• Knowledge Management Programme

• Introduction
• Meaning of Intellectual Capital
• Component of Intellectual Capital
• Understanding Intellectual Capital
• Human Capital, Customer Capital & Structural Capital
• Methods for Measuring Intellectual Capital
• Leadership, Motivational & Empowerment Index

• Introduction & Concept of Time
• Significance of Time Management
• Fundamental Truths About Time
• Causes of Time Wastage
• Effective Use of Time
• Pruning Time Wasters
• Self-Management
• Time management Tips for Professors, College Students & Business Consultants
• Steps for Effective Time Management

• Organizational Effectiveness
• Managerial Effectiveness
• Effectiveness v/s Efficiency
• Mckinseys’7s Model

( Shared Values, Strategy, Structure, Systems, Style, Staff and Skills)

• Culture of Excellent Organizations
• Goal Setting: Concept & Importance of Goal
• Dream v/s Goal
• Why Goal Setting Fails? SMART Goals ( Specific, Measurable, Achievable,
  Realistic, Time Bound )

• Trait’s Approach
• Behavioral Approach
• Situational Approach
• Followers Theory
• System Theory

Functions of a Leader, Types of Leaders, Qualities of Leadership
Leadership and Management

• Charismatic Leadership
• Transformational Leadership
• Authentic Leadership
• Self Awareness
• Self Regulation & Development
• Relational Transparency

Contemporary Leadership Rules

• Mentoring
• Self-Leadership
• E-Leadership

Leadership Development

• Ingredients of Leadership Development
• Leadership Development Process
• Examples of Effective Organizational Leadership in India

• Emotional Stability
• Defensiveness
• Integrity
• Interpersonal Skills
• Technical & Cognitive Skills
• Managerial Traits and Effectiveness
• High Energy Level & Stress Tolerance
• Self Confidence
• Internal Locus of Control
• Emotional Stability & Maturity
• Power Motivation
• Personal Integrity
• Achievement Orientation
• Need for Affiliation

Managerial Skills and Effectiveness

• Technical Skills
• Conceptual Skills
• Interpersonal Skills

• Behaviour Role Modeling
• Case Discussion
• Business Games
• Executive Coaching
• Action Learning

Personal Growth Programmes

• Meaning of research
• Objectives of research
• Motivation in research
• Types of research
• Significance of research
• Research methods v/s Research methodology
• Stages of the research process

• Defining the research problem
• Selecting the problem
• Techniques involved in defining a problem
• Necessity of defining the problem
• Research proposal
• Hypothesis – meaning and types
• Hypothesis testing procedure

• Meaning of research design
• Need for research design
• Features of a good design
• Important concepts relating to research design
• Different research design
• Basic principles of experimental design

• What is sampling?
• Need for Sampling
• Criteria of selecting a Sampling
• Characteristics of a good sample design
• Steps in sample design
• Types of sample design
• How to select a Random Sample?

• Concept of Entrepreneur, Intrapreneur and Entrepreneurship
• Common Characteristics of successful Entrepreneurs
• Types of Entrepreneurs
• Economic and Industrial Contribution of Entrepreneurship in National Economy
• Rural Entrepreneurship and TRYSEM
• Backward Area Development

• Concept and Growth of Women Entrepreneurship
• Rural Women Entrepreneurship
• National Level Associations working for Women Entrepreneurship Development
• Problems being faced by Women Entrepreneurs and Remedies
• Profile of Women Entrepreneur and her Business
• Success Stories of Women Entrepreneurs

• Concept of Entrepreneurial Training and Development
• Meaning of EDP, Misconceptions about EDP
• Importance, Objectives, Principles and Methods of EDP
• Model of EDP
• Target Groups of EDP
• EDP Organizations: EDII, MDI, NIESBUD

• Concept and Classification
• Small Business as a Driving Force for National Economy
• Procedure to start a Small Business Unit
• Problems of Small Entrepreneurs

Financial strategy formulation, Sales Plan, Production Plan,
Measurement of Income and Capital, Impairment of Fixed Assets,
Brand and Goodwill, Analysis of Financial Statement, Vision Focus,
Corporate Sustainability, Initiatives and Achievements, Directors
Report, Corporate Governance Report, Economic Value Added,
Market Value Added, Balanced Scorecard, Highest Performance
Achievement Area

Meaning and Objectives of Corporate Restructuring, Forms of
Corporate Restructuring, Mergers, Amalgamations and Acquisitions,
Financial Considerations in Mergers, Amalgamation and
Acquisitions, Legal and Procedural Aspects of Amalgamations or
Acquisitions, Diversification versus Disinvestment Strategies, Tax
Implications

World Monetary System, Foreign Exchange Markets and Rates,
Determinant and Select Theories of Exchange rates, International
Parity Relationships, International Capital Budgeting- Examples,
Financing Foreign Operations, Raising Foreign Currency finance,
Financing Exports, Foreign Exchange Exposure, Management of
Foreign Exchange Exposure

Risk associated with Project Financing, Issue of ADR/GDRs, FCCBs
and FCEBs, ECBs and FDIs, Foreign Capital Markets and
Instruments, QIBs and FIIs, Multilateral Agencies, Other
International Finance Sources, Forms of Export Finance, Forfeiting,
Documentary Control, Export Credit and Insurance, Special
Economic Zones

• Vertically Presented Profit and Loss Account as per Schedule III
• Vertically Presented Balance Sheet – The Form is given in Schedule III
• International Financial Reporting Standards (IFRS) – An Introduction
• Present Status of Indian Accounting Standards.

• Definition, Classification of Cash Flows, Comparison between IAS, as & US GAAP, Utility of cash flow statement, Limitations of cash flow statement
• Preparation of Cash Flow Statement as per IND AS 7

• Definition of Parent / Holding and Subsidiary company
• Need for and Status of CFS in India
• Minority Interest
• Preparation of Consolidated Balance Sheet of Holding with one Subsidiary
• Goodwill and Capital Reserve
• Elimination of Intragroup Balances and Unrealised Profits
• Contingent Liability
• Revaluation of Assets of Subsidiary
• Dividend = Interim and Proposed, Effects and Accounting Treatments
• Cross Holding and its Accounting Treatment
• Chain Holding
• Consolidation of Profit and Loss Account an Balance Sheet – Examples

• Introduction, Meaning, Concepts of value addition-
• Meaning, Utility & Disclosure of Value Added Statement (VAS)
• Concept & Computation of;

1. Economic Value Added (EVA)
2. Gross Value Added (GVA)
3. Net Value Added (NVA)
4. Market Value Added (MVA) -Practical Questions

• What is Integrated Marketing Communications?
• Participants in Integrated Marketing Communications
• A View of the Marketing Communication Process
• Developing Effective Marketing Communications

• Meaning and Definition of advertising
• Advertising through the ages” Origin & growth of modern advertising
• Types of advertising
• Advertising and Personal Selling
• Advertising and Sales Promotion
• Advertising and Publicity
• Advertising and Public Relations

• Advertising and Market Segmentation
• Advertising and Products
• Product Positioning
• Trademarks and Brand Names
• Product Life Cycle
• Packaging
• Branding
• (Brand Image – Brand Personality – Brand Equity)
• Advertising and Price
• Advertising and channels of Distribution
• Advertising in the Promotion Mix

• Message Design, Positioning and Message Presentation
• Advertising Message Structure, Message Format and Development
• What is ad copy and different types of copy
• Types of Advertising Appeals and Creativity in communication
• Components of Advertising Layout
• Ad Copy for Print Media, Radio, TV and Outdoor Advertising
• Types of Media, Media Planning
• Media selection and scheduling
• Pre-Publication and Post Publication Methods for Evaluating Advertising Effectiveness

• Nature of IR, Importance of Peaceful IR, Approaches to IR
• Parties to IR, IR strategy
• Role of HRM

• Nature of trade unions, Strategic Choices
• Why do Employees Join Unions?
• Strategic choices before Unions
• Union Tactics
• Trade Union Movement in India
• Union Legislation

• Meaning, Definition, Grievance Procedure, Need for Grievance Procedure,
• The Causes of Grievance, Pre –Requisites of Grievance Procedure,
• Grievance Procedure, Disciplinary Procedure, Need for Disciplinary Procedure,
• Aspects of Disciplinary Procedure, Objective of Disciplinary Procedure
• Red-Hot Stove Rule
• Causes of Indiscipline
• Domestic Enquiry and Disciplinary Procedure
• Types of Punishment
• Employee Counseling: Concept, Types, Objectives
• Mentoring: Meaning, Functions

• Definition of Collective Bargaining, Characteristics of Collective Bargaining
• Importance of Collective Bargaining, Essential conditions for Collective
• Bargaining, Function of Collective Bargaining
• Collective Bargaining Process, Collective Bargaining in India,
• Recommendation of NCL

Financial Management – Corporate Strategy – Strategic Financial Management
– Features of Strategic Financial Management – Premises of Strategic
Financial Management- Strategic decision making framework – Interface of
Financial Policy and strategic management – Balancing financial goals vis-àvis
sustainable growth

Strategic Decision-Making and Planning – Strategic Financial Planning –
Financial Planning – Financial Planning Process- Planning for Sustainable
Growth (including small examples of sustainable growth calculation)

Nature of Risk – Statistical techniques for risk analysis – Probability –
Expected Net Present Value – Standard Deviation – Coefficient of Variation;
Conventional Techniques of Risk Analysis – Payback – Risk-adjusted
discount rate – Certainty equivalent – RADR vs CE – Sensitivity analysis-
Decision Tree Analysis

Conceptual Discussion – Meaning, What does eFinance Change?-eFinance
Technology – Use of IT in Financial Decision-making – Financial Services in
Internet Era

• Historical Background of GST in India
• Working model – Concept of GST
• Levy, Collection and Exemption
• Composition Levy (Concept)
• Concepts of CGST, SGST, IGST, UTGST.
• GST around the world

• Meaning and Scope of Supply, Goods and Services
• Time of Supply of Goods and Services Rules.
• Valuation of Supply of Goods and Services Rules.
• Place of Supply of Goods and Services Rules
• Reverse Charge – Concept and Levy
• Place of Supply in case of Goods and Services.
• Examples or Case Studies wherever applicable

• Registration – Requirements and Procedures
• Documentations required for Registration
• Registration as a job worker
• Stock Transfer provisions
• E-Way Bill – Concept and Process
• Multiple Registration on Single Premises
• Rates of some commonly traded Goods or Services under GST
• Examples or Case Studies wherever applicable

• Introduction of ITC
• Credit of Goods, Services and Capital Goods
• Requirement of ITC
• Negative list of items, items not creditable.
• Transfer provisions and limitations of existing credits of erstwhile laws into GST credits.
• Input Service Distributer and Person liable to pay tax
• Examples or Case Studies wherever applicable

• Meaning: Project and Project Management
• Characteristics of Project
• Parameters of Project
• Types of Projects
• Capital Budgeting and its phases
• Project Development Cycle

• Feasibility Studies
• Objectives of Pre feasibility Analysis.
• Pre feasiblity Report
• Stages in Project Formulation
• Project Implementation

• Meaning and types of Project Analysis
• Meaning and scope of Project Appraisal
• Steps in Project Appraisal
• Tools of Project Appraisal

• Scope of Project Report
• Importance of Project Report
• Components of Project Report
• Performa of Project Report

• Operations Research – Quantitative Approach to Decision Making, Definitions of O.R., Characteristics of O.R.,Application and Scope of O.R. , Phases of O.R., Different types of Models in O.R.(1)Physical Models:Iconic models ,Analogue Models,
• Classification based on function:Descriptive models Predictive models,Prescriptive models
• Classification based on behavior:Static models,Dynamic models
• Classification based on degree of certainty:Deterministic models,Probabilistic models.
• Classification based on method of solution: Heuristic Models, Analytical models,Simulation models.General methods of solving O.R. models: Analytical method,Numerical method,Monte- Carlo method.Techniques & Tools of O.R., Opportunities and Shortcoming of the O.R Approach.

Meaning and Definition of Linear Programming, Assumptions, Uses and Limitations of L.P.,Mathematical form of L.P.Problem, Formulations of L.P. Problem, Important Terms used in L.P, Graphical Method, Simplex method for Maximization problem,

Big –M method for Minimization cases, Degeneracy, Unbounded and Infeasible cases. Application of L.P. : Production planning problem, Advertising Media selection problem, Product mix problem, Simple examples based on various methods.

Meaning,General Mathematical Model of T.P., The Transportation Algorithm, Methods of finding initial solution :North-West Corner Method, LeastCost Method,Vogel’s Approximation Method, Unbalanced T.P. Test for Optimality: Modified Distribution

Method (MODI Method), Degeneracy in T.P.,Prohibited routes, Maximization Problems, Simple examples based on various Methods.

Assignment Problem: Formulation, Hungarian Method, (Minimization and Maximization Problem),Assignment Problem with restriction, Unbalanced Assignment Problem, TravellingSalesman Problem.

SEQUENCING PROBLEM:

Introduction, Notations, Terminology and Assumptions, Processing n Jobs Through Two Machines, Processing n Jobs Through Three Machines, and Applications based on two Models.

Introduction, Origin and objectives of RBI, Organizational structure and Management of RBI-Central Board of Directors, Local Board, Offices of the Reserve bank , Administrative Departments of RBI-Dept.of Currency Management, Banking ,Exchange control, industrial credit, agriculture credit, research and statistics,etc.Conventional and Promotional functions of RBI, Appraisal, achievement and failures of RBI.

Basic principles of Bank Landing, Different kinds of Fund Based – Non Fund Based Landing granted by banks, various Modes of charging Securities – Pledge- Hypothecation – Mortgage Lien-Set off-AssignmentAdvance against Various Property – Goods, documents of title to goods -Stock exchange securities -Corporate securities –LIC -Real estate, -Fixed deposits

History, Formation and structure of LIC/GIC,General insurance Abroad,ReinsuranceBusiness in India,Global Re-insurance capitalization, India’s share of world life insurance, SWOC Analysis

Invest Management,Objectives of fund management,Magnitude of funds, Nature of fund investment,policy constrains on investment in stock market,Development of Expertise,Alternative investment channels Available