Master of Commerce: Tamil Nadu Open University

MASTER OF
COMMERCE
(M.COM)
(From Calendar Year 2021 onwards)
தமிழ்நாடு திறந்தநிலைப் பல்கலைக்கழகம்

Tamil Nadu Open University
[A State Open University established by Government of TamilNadu, Recognized by UGC-DEB,
Member in Asian Association of Open Universities and Association of Commonwealth Universities]
School of Management Studies

Department of Commerce
Master of Commerce (M.Com) 1

தமிழ்நாடு திறந்தநிலைப் பல்கலைக்கழகம்
Tamil Nadu Open University, Chennai
சென்னை – 15
மேலாண்மையியல் புலம்
வணிகவியல்துறை
முதுகலை வணிகவியல்
Master of Commerce (M.COM)
(From Calender Year 2021 onwards)
பாடத்திட்ட அறிக்கை & விரிவான பாடத்திட்டம்

Programme Project Report (PPR) & Detailed Syllabus
by Tamil Nadu Open University. Except where otherwise noted,
Master of Commerce (M.Com) PPR-Detailed Syllabus is made
available under a Creative Commons
Attribution- ShareAlike 4.0 Licence (international):
http://creativecommons.org/licences/bysa/4.0.
SEPTEMBER 2020
[A State Open University established by Government of Tamil Nadu, Recognized by UGC-DEB,
Member in Asian Association of Open Universities and Association of Commonwealth Universities]
No- 577, Anna Salai, Saidapet, Chennai -600015, Tamil Nadu, India
Prof. K.Parthasarathy
Vice-Chancellor
FOREWORD
My dear Learners, Vanakkam,
I deem it a great privilege to extend a hearty welcome to you to the Post Graduate Programme being
offered by the Tamil Nadu Open University (TNOU). I also appreciate your keen interest of know about the
curriculum of the Programme, in which you shall gain an enthralling experience, and pleasurable and
beneficial learning.
With passing a specific act in the Tamil Nadu Legislative Assembly (TNLA) in 2002, the TNOU came into
existence as a State Open University (SOU). It has been offering the socially relevant academic
Programmes in diverse disciplines with due approval of the University Grants Commission (UGC) and the
Distance Education Bureau (DEB), New Delhi since its inception. This Post Graduate Programme is one among
the approved Programmes.
The Board of Studies, a statutory academic body of the University, consisting of the versatile scholars,
eminent teachers including both internal and external, well acclaimed industrialists, outstanding alumni, and
prospective learners as members, has designed the robust curriculum of this Programme. The curriculum is
overhauled to be more suitable to the socio-economic and scientific needs in the modern era based on the
emerging trends in the discipline of State and National as well as International level and accordingly,
modified to our local context. Moreover, the whole syllabi of this Programme have special focuses on
promoting the learners to the modern learning environment.
With a Credit System / Choice Based Credit System ( CBCS), this Programme is offered in semester /
non-semester pattern. The Self-Learning Materials that are the mainstay of pedagogy in the Open and
Distance Learning (ODL) have been developed incorporating both the traditional and the modern learning
tools, like web-resources, multi-media contents, text books and reference books with a view to providing
ample opportunities for sharpening your knowledge in the discipline.
At this juncture, I wish to place on record my deepest appreciations and congratulations to the Chairperson
and the Members of the Board of Studies concerned for having framed the curriculum of high standard.
I would also like to acknowledge the Director, the Programme Coordinator and the members of staff of the
respective School of Studies for their irrevocable contributions towards designing the curriculum of this
Programme.
Last but not least, I register my profuse appreciation to Prof. S. Balasubramanian, the Director (i/c),
Curriculum Development Centre (CDC), TNOU, who have compiled this comprehensive Programme Project
Report (PPR) that includes the regulations and syllabi of the Programme, and also facilitated the designing
in the form of e-book as well as printed book.
I am immensely hopeful that your learning at TNOU shall be stupendous, gratifying, and prosperous. Wish
you all success in your future endeavours!
With regards,
Date: 05.10.2020 (K.PARTHASARATHY)
[email protected] | [email protected] 044 24306633 | 24306634 9360991143
91- 44 - 24356767 www.tnou.ac.in

TAMIL NADU OPEN UNIVERSITY
Chennai-15
MEMBERS OF BOARD OF STUDIES
Chairperson Dr.D.Ayubkhan Dawood,

Professor and Dean
Dr.R.Panchalan School of Social Sciences and Humanities
Professor B.S.A Crescent Institute of Science and
Department of Commerce Technology
Institute of Distance Education Vandalur, Chennai 600 048
University of Madras E-mail:[email protected]
Chennai - 600005
E-mail:[email protected] Dr.R.Sundari,
Assistant Professor,
Faculty Members Department of Commerce,
D G Vaishnav College (Autonomous)
Dr.S.Subramanian Chennai 600106
Professor and Director E-mail:[email protected]
Chennai 600015 Industrial Experts
E-mail :[email protected] Mr.V.Gopalakrishnan
Chief Financial Officer
Dr.R.Tamilmaran TVS Credit Services Limited, III Floor
Associate Professor, Jayalakshmi Estate, 29 Haddows Road
School of Management Studies Nungambakkam, Chennai 600006
Tamil Nadu Open University E-mail:[email protected]
Chennai 600015
E-mail:[email protected] Mr.D.Prathap
Manager, Global Source to pay Compliance Team,
Dr.N.Saranya Devi Cognizant
Assistant Professor DLF IT Park, Manappakkam
School of Management Studies Chennai 600125
Tamil Nadu Open University E-mail:[email protected]
Chennai 600015
E-mail:[email protected]
Alumni
Subject Experts Dr.K.S.Usman Mohideen
Assistant Professor
Dr. R.Rengarajan Sai Ram Institute of Management
Professor Sai Ram Engineering College, West Tambaram
Department of Commerce Chennai 600044
University of Madras E-mail:[email protected]
Chennai 600005
Student on Roll
Dr.S.Suriyakanthi M.Meena
Associate Professor No.1/1909,West Gandhi Nagar
Department of Commerce Nanaganallur
Quaid-e-Millath Government College Chennai 600061
for Women E-mail:[email protected]
Chennai 600002
SCHOOL OF MANAGEMENT STUDIES
DEPARTMENT OF COMMERCE
M.COM
Master of Commerce (M.COM)

(Distance Mode –Semester)
Programme Project Report (PPR)
Programme’s Mission and Objectives

The Master of Commerce Programme (M.COM) offers an opportunity for graduates to acquire
theoretical as well as practical inputs in commerce. A Master’s graduate in commerce has
the advantage of entering a career either in academics, research or, alternatively, in other
professional areas of commerce and finance such as taxation, consultancy and financial
services.
Relevance of the Programme with HEI’s Mission and Goals

The Master of Commerce Programme (M.COM) is offered to reach the rural communities
through ODL mode for livelihood improvement. This Programme aims at creating equity
in education by providing opportunity to all the aspirants for whom Higher Education is
unreachable.
Nature of prospective target group of Learners

The Master of Commerce Programme has been designed for those who are interested in
business through caring for the state, individuals, marginalized and vulnerable communities
of the society. Particularly in commerce Stakeholders – small firms, entrepreneurship
aspirants – Tax payers, Employees from private and government industry/ Organizations.

Appropriateness of Programme to be conducted in ODL mode to acquire specific
skills and competence
On the successful completion of the Master of Commerce Programme (M.COM), students
will acquire strong subject-matter expertise in finance, financial instruments and markets.
They will also develop advanced theoretical knowledge and research capabilities in their
preparation for academic and research focused careers.
Instructional Design
The Curriculum and the Syllabus for Master of Commerce Programme has designed
covering all the aspects of commerce, Accounting, Banking and Finance. The duration of
the Programme is two Years and the medium of instruction is Tamil and English.
The Master of Commerce Programme is offered through the Learner Support Centres
established by TNOU in the affiliated Arts and Science College, where the same Programme
is offered through Conventional Mode.
The Faculty Members available at School of Management Studies of Tamil Nadu Open
University and the faculties approved as Academic Counselors of TNOU at Learner Support
Centres will be used for delivering the Master of Commerce Programme.
The credits systems suggested as per UGC-ODL Regulations-2020 have been assigned to
Master of Commerce Programme. The total number of credit assigned for the Programme
is 66. The Self Learning Materials in the form of print, e-content and audio/video materials
wherever required has also been developed for the Programme.
Procedure for Admissions, Curriculum Transaction and Evaluation
The eligibility for Admission to the Master of Commerce(M.COM) Programme is Graduate in

Commerce/Business Administration/ Corporate Secretaryship / ACA/ AICWA / and ACS / who
have studied at least 02 papers in Commerce in their degree programme from recognized
University. The Programme Fee is Rs.9,000/- for two years, plus Registration and other
Charges. The admissions are carried out by Tamil Nadu Open University and through its
Regional Centres located within the State of Tamil Nadu. The Theory Counselling and the
Practical Counselling (if any) will be conducted through the Learners Support Centres of
Tamil Nadu Open University. The evaluation will be carried by Tamil Nadu Open University
consists of Continuous Internal Assessment through Spot Assignment and External
Assessment through Term End Examination.
2 Master of Commerce (M.Com)

Financial Assistance
Scholarship for SC/ST category is available as per the norms of the State Government of
Tamil Nadu. Complete Admission fee waiver for the Physically Challenged/ Differently abled
persons.
Policy of Programme Delivery
The Academic Calendar for the Programme will be available for the learners to track down
the chronological events/ happenings. The Counselling schedule will be uploaded in the
TNOU website and the same will be intimated to the students through SMS.
Evaluation System
Examination to Master of Commerce(M.COM) Programme is designed to maintain quality

and standard. Theory Examination will be conducted by the University in the identified
Examination Centres. For the Assignment students may be permitted to write with the help
of books/materials for each Course, which will be evaluated by the Evaluators appointed by
the University.
Assignment: 30 Marks – Through Continuous Internal Assessment (CIA)

Theory Examination
Students shall normally be allowed to appear for theory examination after completing the
Assignments. The Term -End Examination shall Carry 70 Marks and the Question Paper has
two Sections: A &B for the duration of 3 hours.

QUESTION PAPER PATTERN
Time: 3 Hours Maximum Marks: 70
PART – A (5x5=25 Marks)
Answer any five questions out of eight questions in 300 words

All questions carry equal marks
Question Distribution Method:
1. From Block–I
2. From Block–II
3. From Block –III
4. From Block – IV
5. From Block– V
6. From any Block
7. From any Block
8. From any Block
PART – B (3X15=45 marks)

Answer any three questions out of five questions in 1000 words
All questions carry equal marks
9. From Block-I
10. From Block-II
11. From Block – III
12. From Block –IV
13. From Block-V
Passing Minimum:
Candidates who have secured 50 percent of the marks in each course (both Continuous
Internal Assessment and Term End Examinations) shall be declared to have passed the
examination in that course. All other candidates shall be declared to have failed in that
course.
Classification of Successful Candidate
Candidates who pass all the Courses and who secure 60 per cent and above in the aggregate
of marks will be placed in the First Class. Those securing 50 per cent and above but below
60 per cent in the aggregate will be placed in the Second Class.

Requirement of laboratory and Library Resources
The Programme will be offered through the Learner Support Centre (LSC) maintained by
Tamil Nadu Open University. The LSC has the required infrastructural facilities to conduct
the Counselling for the students who wish to clear their doubts. There is no lab component
in Master of Commerce (M.COM) Programme.
A well equipped Library is available in the University Headquarters and the Regional Centres
with required books and research journals. The Learners Support Centre through which the
Degree Programme is to be offered is also equipped with a full-fledged library having books
and journals related Commerce Discipline.
Cost Estimate of the Programme and the Provisions
The cost estimate for development, delivery and maintenance of the Master of Commerce
(M.COM) Programme is provided in the following Table.
S.No. Details Amount in (Rs.)
Programme Development, Delivery and Maintenance

1. Rs.51,52,956
(Expenditure)
2. Programme Fee Charged for 2 Years (Income) 9,000
3. Examination Fee Charged for 2 Years (Income) 3,500
Examination Expenses Per Student for 2 Years

4. 1,000
(Expenditure)
Quality Assurance Mechanism and expected Programme Outcome
The Quality of the Master of Commerce(M.COM) Programme is maintained by adopting the

curriculum suggested by the UGC and Tamil Nadu State Council for Higher Education. As
per UGC guidelines the Core courses and Elective courses are included in the Programme.
The Curriculum of Master of Commerce (M.COM) Programme was approved by the Board
of Studies held on 18.06.2020.
The curriculum is developed with twenty courses. The curriculum of M.Com has been
designed with a help of academia and industry and approved by the Board of Studies which
includes subject experts from various Universities, Colleges and Industries. To ensure the
quality of the programme curriculum will be updated once in a three year for incorporating
new requirements that the programme demands. The well equipped system is evolved to
obtain feedback from the learners and the academic counsellors who are the main stake

holders of the M.Com programme for appraising the effective delivery of course content of
the programme.
As a part of Quality assurance the curriculum for the Programme will be updated once in three
years. Necessary steps will be taken to obtain feedback from the students and the Academic
Counsellors who are part of the Programme for effective delivery of the Programme.
After completion of the Master of Commerce(M.Com) Programme, the Learners will acquire
knowledge in Commerce, Accounting, Finance and Financial Markets will be increased and
this will in-turn help them to get employment or enabling entrepreneurial skill in the field
Industry, Business Organization and Government.

Master of Commerce – M.COM
(Distance Mode –Semester)
Marks
S Course No. of Exam Distribution Max. Passing
Course title Category
No. Code Credits Hrs Marks Minimum
CIA TEE
FIRST YEAR - FIRST SEMESTER
Accounting for
1 MCM 11 CC 4 3 30 70 100 50
Managers
Managerial
2 MCM 12 CC 3 3 30 70 100 50
Economics
Legal Aspects
3 MCM 13 CC 3 3 30 70 100 50
of Business
International
4 MCM 14 Business CC 3 3 30 70 100 50
Management
Statistic for
MCM –
5 Business DSE 4 3 30 70 100 50
EL -11
Decisions
Total 17 150 350 500
Second Semester
Marks
CIA TEE
Advanced
6 MCM 21 Financial CC 4 3 30 70 100 50
Management
7 MCM 22 Applied Costing CC 4 3 30 70 100 50
International
8 MCM 23 CC 3 3 30 70 100 50
Banking
Organizational
9 MCM 24 CC 3 3 30 70 100 50
Behaviour
Enterprise
MCM –
10 Resource DSE 3 3 30 70 100 50
EL- 21
Planning
17 150 350 500

Second YEAR
Third Semester
Marks
CIA TEE
Human
11 MCM 31 Resource CC 3 3 30 70 100 50
Management
Business
12 MCM 32 Research CC 3 3 30 70 100 50
Methods
Insurance
13 MCM 33 and Risk CC 3 3 30 70 100 50
Management
Advanced
14 MCM 34 Corporate CC 4 3 30 70 100 50
Accounting
Customer
MCM -
15 Relationship DSE 3 3 30 70 100 50
EL- 31
Management
16 150 350 500
Fourth Semester
Marks
CIA TEE
Investment
Analysis and
16 MCM 41 CC 4 3 30 70 100 50
Portfolio
Management
Financial
Markets and
17 MCM 42 CC 3 3 30 70 100 50
Financial
Services
Strategic
18 MCM 43 CC 3 3 30 70 100 50
Management
Entrepreneurship
19 MCM 44 CC 3 3 30 70 100 50
Development
MCM- Applied
20 DSE 3 3 30 70 100 50
EL- 41 E-Commerce
16 150 350 500
66 600 1400 2000

Chennai-15
M.Com - I Year Syllabus

Semester - I
Course Title ACCOUNTING FOR MANAGERS

Course Code MCM 11
Course Credit 4
Course Objective
Ø To enable learners to familiarise with the basic concepts in accounting and finance
Ø To acquaint the learners with the various concepts, techniques, methods, process of
accounting data analysis and interpretation, decision making in the areas of Financial
and Management Accounting.
Ø To familiarise on cost accounting concept.
Course Outcome
Ø Understand the basic concepts of financial accounting, cost accounting and

management accounting in learners.
Ø Make use of various tools of accounting for analyze business situation and take
decision
Ø Able to analyze the business financial position
BLOCK I : Introduction to Accounting
Introduction to Accounting: Book-Keeping and Accounting – Financial Accounting - External

and Internal users of Accounting Information - Concepts and Conventions – Double Entry
System - Accounting cycle - Financial Accounting – Preparation of Journal, Ledger and
Trial Balance - Preparation of Final Accounts –Income Statement and Balance Sheet With
Adjustment Entries - Capital and Revenue Accounts and Expenditure and Receipts Accounts

BLOCK II : Financial Statement Analysis
Financial Statement Analysis: Horizontal Analysis and Vertical Analysis of Company -

Financial Statements – Ratio analysis - Liquidity, leverage, solvency and profitability ratios
- Preparation and analysis of Funds flow statement and Cash flow statement.
BLOCK III : Cost Accounting
Cost Accounting: Classification of Cost - Elements of Costs - Preparation

of Cost Sheet - Materials Costs: Materials purchasing, receiving, storing
and issuing including pricing of issues- EOQ - Overheads - Identifying the
overheads with cost centre - Allocation, Apportionment and Absorption.
BLOCK IV : Marginal Costing
Marginal Costing: Concept – Advantages and Disadvantages – Break even analysis – Cost
volume profit analysis (CVP) – Application of Marginal Costing Techniques, Fixing Selling
Price - Make or Buy, Accepting a Foreign Order, Deciding Sales Mix - Budget and Budgetary
control – Objectives - Type of budgets – Preparation of Cash, Flexible and Master Budgets.
BLOCK V : Standard Costing and computerized accounting
Standard Costing: Meaning and uses - procedure of setting standards - Variance Analysis-
Classification of Variances- Material Cost, Labour Cost, Overhead Cost And Sales Variance
Responsibility Accounting and report writing - Excess present value method - Significance of
Computerized Accounting System - Pre-packaged Accounting software
References:
1. Brigham & Ehrhardt, (2015), Financial Management Text and cases, latest Edition,
Cengage Learning, India
2. Chandra & Iyer, (2012), Financial Management, latest Edition, IBH, India
3. James C Van Horne, Sanjay Dhamija,(2012), “Financial Management and Policy”
latest Edition, Pearson Education, India
4. Khan. M.Y., P K Jain (2014), “Financial Management-Text and Problems”, 7th Edition,
McGraw Hill Education, India
5. Pandey IM, (2013),Financial Management, 10th Edition, Vikas, India
6. Prasanna Chandra, (2012), “Financial Management Theory and Practice”, 8th Edition.
TMH , India

7. Preeti Singh, (2012), Financial Management, Latest Edition, Ane books PVT Ltd.,
Chennai.
8. Rajiv Srivastava, Anil Mishra , (2012), Financial Management” latest Edition, Oxford
University Press, New Delhi
9. Shashi K.Gupta, R.K.Sharma , (2012), “Financial Management” latest Edition, Kalyani
Publishers, Chennai
10. Tulsian P.C. C.A. Bharat Tulsian, (2019), “Financial
Management” latest Edition, S.Chand Publications, New Delhi.

Chennai-15
Course Title MANAGERIAL ECONOMICS

Course Code MCM 12
Course Credit 3
Course Objective :
Ø To equip the students of management with time tested tools and techniques of
managerial economics to enable them to appreciate its relevance in decision-making.
Ø To explore the economics of information and network industries and to equip students
with an understanding of how economics affect the business strategy of companies
in these industries.
Course Outcome :
Ø Understand tools and techniques of managerial economics to enable them to

appreciate its relevance in decision-making.
Ø Explore the economics of information and network industries
Ø Understand how economics affect the business strategy of companies in these

industries.
Ø Develop economic way of thinking in dealing with practical business
BLOCK I : Overview of Managerial Economics & Demand Analysis
Managerial economics – meaning, nature and scope - Managerial economics and business
decision making – role and responsibility of managerial economist - Fundamental Concepts
of Managerial Economics – limitations - Utility analysis - Demand Analysis – Meaning,
Determinants and Types of Demand – Elasticity of demand - Demand forecasting -methods.
BLOCK II : Supply & Cost Analysis
Supply: Meaning and determinants, Law and Elasticity of Supply, Equilibrium of demand
and supply - Production: factors- Types of production functions – Isoquants- law of variable
proportions, Economies and diseconomies of scale - Cost analysis: – types – cost-output
relationships.

BLOCK III : Market Structure
Market Structure – Various forms – Equilibrium of a firm – Perfect competition – Imperfect

Competition – Monopoly – Oligopoly-.Monopolistic competition - Pricing of products under
different market structures – Methods of pricing – Factors affecting pricing decision -
Differential pricing – Government Intervention and pricing.
BLOCK IV : Profit & Cost Volume Analysis
The concept of profit: Profit planning, control and measurement of profits - Profit maximization
– Cost Volume Profit analysis
BLOCK V : National Income
National Income –concepts and components - Computation /measurement of national

income –difficulties in measurement- Factors affecting national income – inequalities of
income - Monetary and Fiscal Policy.
References :
1. Ahuja, H.L.,(2017) Managerial Economics, latest Edition, S. Chand & Company Ltd.,
New Delhi
2. Chaturvedi, (2012),Business Economics (Theory & Application), latest Edition, IBH,
New Delhi
3. Joel Dean, (2008), Managerial Economics, latest Edition, PHI Learning Private Ltd.,
New Delhi
4. Justin Paul, Leena, Sebastian, (2012) Managerial Economics, latest Edition, Cengage,
USA
5. Maheshwari, (2014), Managerial Economics, latest Edition, Sultan & Chand, New
Delhi.
6. Mithani, D.M., (2009), Managerial Economics, latest Edition, Himalaya Publishing
House, New Delhi.
7. Moti Paul S. Gupta, (2007), Managerial Economics, latest Edition, Tata McGraw Hill
Pub., New Delhi.
8. Narayanan Nadar, E. and S. Vijayan, (2013), Managerial Economics, latest Edition,
PHI Learning Private Ltd., New Delhi.
9. Petersen & Lewis, (2003), Managerial Economics, 4th edition, Prentice Hall of India
(P) Ltd., New Delhi.
10. Sumitrapal, (2011), Managerial Economics Cases & Concepts, latest Edition,
Macmillan, Chennai.

Chennai-15
Course Title LEGAL ASPECTS OF BUSINESS

Course Code MCM 13
Course Credit 3
Course Objective
Ø To make learners understand various social, political, legal and economic and other
factors that influence business in India.
Ø To enable learners appreciates associated opportunities, risks and challenges and

their relevance for managerial decisions.
Ø To apply the legal knowledge to enhance the business decision.
Course Outcome
Ø Acquaint with the general business law issues to become more informed, sensitive
and effective business leaders.
Ø Understand fundamental legal issues pertaining to the business world to enhance

their ability to manage businesses effectively.
BLOCK I : Indian Contract Act
Indian Contract Act 1872: Contract – Meaning – Essential elements of valid contract - Nature
of contract – Performance of contract- Discharge of contract - Breach of Contract and the
remedies - Quasi contracts - Indemnity and guarantee – Bailment and Pledge.
BLOCK II : Sales of Goods Act & Law of Agency
Sale of Goods Act, 1930- Sale and Agreement to sell - Condition and Warrantee, Transfer
of Ownership -Performance of Contract of Sale – Remedies for Breach of Contract – Sale
by Auction - Negotiable Instruments Act 1881: Kinds of Negotiable Instruments – Parties’

to Negotiable Instrument – Negotiation, Presentment for Payment – Dishonour, discharge
of Negotiable Instrument - Law of Agency: Definition, Kinds of Agents – Agents’ Authority
– Rights of Agents, Rights and Duties of Principal, Liabilities of Principal – Termination of
Agent.
BLOCK III : The Companies Act
The Companies Act,(Amended) 2013 - Company definition, meaning, features and types
of Companies - Incorporation of a Company - Memorandum of Association, Articles of
Association and Prospectus- Management and Meetings - Procedure for Winding up of
companies
BLOCK IV : Industrial Law
Factories Act – importance and salient features - Industrial Dispute Act – importance , salient
features and its components - Payment of Wages Act :Components and its implementation
Social security: Payment of Bonus Act, Maternity Benefit Act and EPF Act.
BLOCK V: Consumer Protection and IPR
Consumer Protection Act, 1986- its various components - Competition Act, 2000 - Cyber
crime and IT Act - Intellectual Property Rights (IPR) – Copy rights, Trade marks, Patent Act.
References :
1. Kapoor, N.D (2014). Business Law. New Delhi: Sultan Chand & Sons.
2. Saravanavel, S. Mohapatra, S.R. and Balakumar,S. (2014). Business and Corporate
Law, Mumbai: Himalaya Publishing House Pvt.Ltd
3. Garg K.C, V.K Sareen, Mahesh Sharma and Chawla R.C. Business Regulatory
Framework, New Delhi: Kalyani Publishers
4. Tulsian, P.C.(2014). Business Laws. New Delhi: Tata McGraw- Hill Publishings Co.
Ltd
5. Avtar Singh (2016) Company Law. Lucknow: Eastern Book Co.
6. Gulshan S.S. & Kapoor G.K. – Business Law Including Company Law – New Age
International (P) Ltd.

Chennai-15
Course Title INTERNATIONAL BUSINESS MANAGEMENT

Course Code MCM 14
Course Credit 3
Course Objective
Ø To acquaint the learners to emerging global trends in business environment.
Ø To enable the learners learn nature, scope and structure of International Business.
Ø To understand the influence of various environmental factors on international business

operations.
Course Outcome
Ø Understand the most widely used international business terms and concepts.
Ø Explore the learners to understand deep current issues in international trade.
BLOCK I : International Business
International Business: Definition, Importance, Nature and Scope -Concept of international

business - Classification of international business - Factors influencing international business
– Economic, Political, Cultural and policy environment - Regulation of international business-
Liberalization of Global business environment.
BLOCK II : Trade Theory & Trade Agreement
International Trade Theory Overview - Mercantilism- Absolute advantage –Comparative

Advantage - Heckscher- ohlin theory-the new trade theory – National competitive advantage
- Porters Diamond – WTO and role in world trade - Structure of various regional economic
agreements such as ASEAN, SAARC / SAPTA, NAFTA, EC - their procedure and impact on
the trading activities of the member states.

BLOCK III : Foreign Collaborations and Joint Ventures
Foreign Collaborations and Joint Ventures - Industrial policy and foreign direct investment in
the World Economy - Horizontal and Vertical Foreign Direct Investment and its advantages
- Kinds of collaboration and joint ventures – Negotiating foreign collaboration / joint venture
– Drafting of agreement – Restrictive clauses in the foreign collaboration / joint venture - UN
Code of conduct of transfer of technology –Indian joint ventures abroad.
BLOCK IV : World Trade & Foreign Exchange
World Trade in Goods and services – Major trends and developments – World Trade and
Protectionism – Tariff and Non-Tariff barriers - Movements in Foreign Exchange and Interest
rates and their impact on Trade and Investment flow – Functions of Foreign Exchange
Market..
BLOCK V : Conflict, Negotiation & Ethics in International Business
Conflict in international business- Sources and types of conflict – Conflict resolutions –

Negotiation - Drafting of arbitration agreements – Procedure for international commercial
arbitration - International Business and Ethics, National Differences in Ethics, Ethical
issues in international business – Ethical decision making.
References:
1. K. Aswathappa (2008), International Business, Tata Mc Graw Hill.

2. John D. Daniels and Lee H. Radebaugh (2010), International Business, Pearson
Education Asia, New Delhi, 13th editon.
3. Aravind V. Phatak, Rabi S. Bhagat and Roger J. Kashlak (2008), International
Management, Tata Mc Graw Hill, 2nd edition.
4. Crane, A. and Matten, D., 2007. Business Ethics. 2nd edition.
5. Oded Shenkar and Yaong Luo, International Business, John Wiley Inc, Noida, 2nd
edition, 2007.

Chennai-15
Course Title STATISTICS FOR BUSINESS DECISIONS

Course Code MCM – EL- 11
Course Credit 4
Course Objective
Ø To provide a basic understanding of the value and use of quantitative methods in

administrative and operational problem solving and decision-making.
Ø To develop an understanding of a variety of statistical and quantitative techniques

applicable to a wide range of business situations
Ø To teachprobability, theoretical probability distribution and probability distribution of

random variable in the three important interrelated trades which going to learn.
Ø To help the learners to learn decision tree analysis
Ø To impart knowledge on extrapolation and interpolation. Polynomial interpolation is a

method of estimating values between known data points.
Course Outcome
Ø Get a basic understanding of the value and use of quantitative methods in administrative
and operational problem solving and decision-making.
Ø Gain an understanding of a variety of statistical and quantitative techniques applicable

to a wide range of business situations
Ø Have knowledge on probability, theoretical probability distribution and probability

distribution of random variable in the three important interrelated trades which going
to learn.
Ø Have knowledge of extrapolation and interpolation. Polynomial interpolation is a

method of estimating values between known data points.
BLOCK I : Introduction
Meaning of Quantitative Techniques – Role of Quantitative Techniques - Advantages and

Limitations of Quantitative Techniques - Correlation Analysis – Simple – Partial and Multiple
- Regression Analysis – Time Series

BLOCK II : Probability and Distribution
Probability – Problems applying Additional and Multiplication Theorem - Mathematical

Expectations – Theoretical Distributions - Binomial Distribution - Poission distribution -
Normal Distribution (Simple problem applied to Business)
BLOCK III : Testing of significance
Significance Tests in Small Samples ( t test) – Testing the significance of the mean of a random
sample - Testing difference between means of two samples (Independent and Dependent
Samples) - Chi-square test- Analysis of Variance (One way and two way classification).
BLOCK IV : Decision Theory
Decision Theory - Meaning – assumptions – features - steps in construction decision tree

- Calculation of co-efficient of variation of a project - Standard deviation and variance of a
project – Bayes’ theorem
BLOCK V : Interpolation and extrapolation
Interpolation and Extrapolation – Methods of Interpolation - Binomial Expansion Method

– Newton’s Method - Lagrange’s Method – Parabolic Curve Method – Extrapolation – Vital
Statistics – Life Tables.
References:
1. Gupta S P (1995), Statistical Methods, Sultan Chand & Sons, New Delhi
2. Gurusamy S, (2018), Operations Research, Vijay Nicole Imprints Pvt. Ltd, Chennai.
3. Joseph D and Anbarasu, (2011), Business Statistics, Vijay Nicole Imprints Pvt. Ltd.,
Chennai.
4. Kothari C R (1998), Quantitative Techniques, Vikas Publishing House, New Delhi.
5. Hooda, R.P (2010), Statistics for Business and Economics, Macmillan, New Delhi.
6. Hein, L.W (2011), Quantitative Approach to Managerial Decisions, Prentice Hall,
Delhi
7. Levin, Richard I. and David S Rubin (2010), Statistics for Management, Prentice Hall,
Delhi.

Chennai-15
Semester - II
Course Title ADVANCED FINANCIAL MANAGEMENT

Course Code MCM 21
Course Credit 4
Course Objective
Ø To understand the theoretical framework of financial management in business

corporations
Ø To make an in depth analysis of various sources of financing and financial planning
Ø To impart knowledge of managing assets of the company
Ø To acquaint the learners with types of leverages
Ø To enable the learners to understand the capital structure and dividend theories
Course Outcome:
Ø Gain an understanding of the theoretical framework of financial management in

business corporations
Ø Understand various sources of financing and financial planning
Ø Describe management of assets of the company
Ø Understand leverages
Ø Gain an understanding of the capital structure and dividend theories
BLOCK I : Introduction to Financial Management
Financial management: Objectives, Scope, Uses and Functions– Profit maximization

vs Wealth maximization- Finance Functions – Role of Finance Manager – Liquidity vs

Profitability- Risk and return trade off – Methods & tools of Financial management - Time
value of Money – Methods of analysis - Discounting and compounding techniques - Financial
Information System – Changing scenario of Financial Management in India( Theory)
BLOCK II : Sources of Finance
Sources of Finance: Short Term and Long Term Finances - Purpose - Innovative sources of
Financing – Factors determining the source of finance - Concepts of working capital –Types-
Significance – Determinants of working capital - Issues and Methods of estimating working
capital – Operating Cycle Method – Working Capital Ratios
BLOCK III : Receivables Management and working capital
Receivables Management: Objectives – Costs – Benefits – Credit policies – Credit Terms –

Credit analysis - Decision tree Analysis of credit granting – monitoring & control of receivables
- Inventory management: Objectives of inventory management – Techniques of Inventory
management – EOQ – ABC analysis – Inventory Turnover Ratios – JIT – VED analysis –
FSN analysis - Perpetual Inventory system – Automatic Order system – Input- Output ratio
analysis
BLOCK IV : cost of capital, capital structure and dividend policy
Leverage- Types - Operating Leverage –Financial Leverage – Degree of Operating leverage

/ Financial Leverage- Combined leverage – EBIT/EPS Analysis - Cost of Capital: Equity,
Debt, Retained Earnings – Weighted Average Cost of Capital - Capital structure: Designing
capital structure – - Factors determining capital structure - Capital structure Theories – Net
income, Net operating Income, MM and Traditional theories - Dividend policy and practices
– Dividend policies – Factors determining Dividend policy – Dividend Theories – Graham,
Walter, Gordon and Modigliani -Miller theories (Theory & Problems)
BLOCK V : Capital Budgeting Techniques
Capital Budgeting: Nature - Objectives – Process- factors influencing capital budgeting

decisions - Identifying relevant cash flows - Evaluation Techniques: Payback, Net Present
Value, Profitability Index, Internal Rate of Return, Accounting rate of return – Comparison of
DCF techniques - Project selection under capital rationing – Inflation in capital budgeting –
Risk analysis in capital budgeting (Theory & Problems)

References:
1. Khan M Y and Jain P K, (2014), Financial management, Text, Problems and cases,
Tata McGraw Hill, New Delhi
2. Murthy A, (2016), Financial Management, Margam Publications, Chennai
3. Maheswari S N, (2016), Financial Management, Sultan Chand & Sons, New Delhi
4. Pandey I M, (2014), Financial Management, Vikas Publishing House, Mumbai
5. Periyasamy, (2015), Financial Management, Vijay Nicole Imprints, Chennai
6. Prasanna Chandra, (2014), Financial Management, 7th edition, Tata McGraw Hill,
New Delhi
7. Tulsian P C, (2016), Financial Management, S.Chand & Company, New Delhi

Chennai-15
Course Title APPLIED COSTING

Course Code MCM 22
Course Credit 4
Course Objective
Ø To familiarise the learners with the various cost concepts, and elements of cost
Ø To enable the learners to prepare cost sheets
Ø To apply different methods and techniques of cost control
Ø To gain knowledge of different methods of payment of wages and incentives
Course Outcome
Ø Gain familiarity with the various cost concepts, and elements of cost
Ø Prepare cost sheets
Ø Apply different methods and techniques of cost control
Ø Gain knowledge of different methods of payment of wages and incentives
BLOCK I : Introduction toCost Accounting
Cost Accounting – Meaning and Definition – Nature and significance of Cost Accounting -
Implementation of Costing System – Practical difficulties in implementation – Essentials of
good Costing System - Elements of Cost – Cost Concepts and preparation of Cost Sheet
– Methods of Costing
BLOCK II : Material and Labour Costing
Material/Inventory control techniques - Accounting and control of purchases- Storage and

Issue of materials - Methods of pricing of materials issues — FIFO, LIFO, Simple Average
- Weighted Average, Replacement, Standard Cost, Treatment of Material Losses – Labour
Costing - Types of Labour Cost – Methods of time keeping – Idle Time - Overtime – Labour
Turnover - Preparation of Pay Roll – Wage Payment and Incentive System

BLOCK III : Overheads Costing
Overhead – Meaning and Classification of Overheads – Departmentalization of Overheads

- Allocation - Apportionment – Re-apportionment- Absorption of Overhead Cost - Difference
between Cost Allocation and Apportionment and Reapportionment – treatment of over and
under Absorbed Overheads
BLOCK IV : Process costing
Process costing – Comparison between Joint Costing and Process Costing - costing
procedure under Process Costing - Process Losses – Inter Process Profit – Equivalent
Production - Methods of Computing Equivalent Units- Evaluation of equivalent production–
Joint product and by products costing
BLOCK V : Cost Management
Cost Management – Cost Reduction and Cost Control - Responsibility Accounting –

Responsibility Centre – Accounting for Price level changes – Methods of Accounting for
price level changes - Activity Based Costing – Target costing – KAIZEN
References:
1. Arora M N, (2017), Cost and Management Accounting, Himalaya Publishing House,

Mumbai
2. Horngren, (2016), Cost Accounting with Managerial Emphasis, Prentice Hall India,
New Delhi
3. Murthy A and Gurusamy S, (2018), Cost Accounting, Vijay Nicole Imprints Pt Ltd,
Chennai
4. Jain S.P &Narang KL, (016), Cost Accounting, Kalyani Publishers, Mumbai
5. Reddy T S and Hari Prasad Reddy, (22018), Cost Accounting, Margham Publications,
Chennai

Chennai-15
Course Title INTERNATIONAL BANKING

Course Code MCM 23
Course Credit 3
Course Objective
Ø An understanding of the foundations of international financial management
Ø An understanding of the foreign exchange market and exchange rate determination
Ø An understanding of world financial markets and the institutions involved
Course Outcome
Ø The role of international financial structures, the operation of foreign exchange markets
and the role of risk management for businesses from an international perspective;
Ø Develop the capability of critical evaluation of alternative conceptualisations,

methodologies and frameworks used in international banking and finance Synthesise
and FOREX market
Ø Develop and apply a strategy for the collection, analysis, critical evaluation and
interpretation of data.
BLOCK I : Introduction To International Banking
Concept of Money Market - Developed and Less developed Money Market - Their
Characteristics & Importance - International banking - Domestic Banking – Foreign Trade
Financing - International Financial Transactions: Lending and Borrowing across border
Indian Banking: Reserve Bank of India- Functions, Monetary and Credit Policy and Evaluation
- Banking Reforms in India
BLOCK II : Foreign Exchange
Foreign Exchange: Market rate and Currency – Exchange rate determination under Fixed
exchange rate and Floating exchange rate regimes - Determination of exchange rates: Spot

and Forward – Basic exchange arithmetic - Forward Cover and Hedging - Federal Reserve
System- Origin, Organizational Structure and Working, Commercial Banking in USA
BLOCK III : International Financial Institutions
International Financial Institutions and Functions: World Bank – IMF - Asian Development
Bank – International Financial Corporation – importance and functions - International
Development Association - European Monetary Union- European Central Bank-FEMA
BLOCK IV : Sources of Foreign Exchange
Sources of Foreign Exchange – Export Earnings – Invisible Export Earnings - Role of NRI
Remittances – Foreign Direct Investment – Foreign Institutional - Investment External
Commercial Borrowings – Global Depositors Receipts – Offshore Borrowings
BLOCK V : FOREX Management
Foreign Exchange Management – introduction and functions - Composition of Foreign

Exchange Reserves: Foreign Currencies – Gold and SDR - Current Account Convertibility –
Capital Account Convertibility and Precautions
References:
1. International Banking – IIB

2. International Corporate Finance – IIB
3. Sayers R.S. – Modern Banking
4. Basu S.K. – Contemporary Banking Trends
5. Frederic S. Mishkin, ―Understanding Financial Crisis : A Developing Country
6. Perspective‖, In, Michael Bruno, ed. Annual World Bank Conference on Development
Economics‖, 1996.
7. Introduction to Foreign Trade, Foreign Exchange Risk Management – IIB
8. Machenize K. – Banking Systems of Great Britain, French, Germany and U.S.A.
9. Goswami V.K. – International Banking

Chennai-15
Course Title ORGANIZATIONAL BEHAVIOUR

Course Code MCM 24
Course Credit 3
Course Objective
Ø To enable the learners basic aspects of organizational behaviour in current scenario
Ø To helps learners’ attitude and approaches of the organization
Ø To furnish personality and motivation
Ø To study organizational structure and change
Ø To improve the ability of learners in leadership and communication
Course Outcome
Ø Gain knowledge on basic aspects of organizational behaviour in current scenario
Ø Learn approaches of the organization
Ø Understand personality and motivation
Ø Gain an understanding of organizational structure and change
Ø Improve their ability in leadership and communication
BLOCK I : Introduction to Organizational behavior
Organizational behavior - Definition, Nature and Importance Historical Background of

Organizational Behaviour - Relationship between Organizational Behaviour and the
individual - theoretical framework (Cognitive, behaviouristic and cognitive) Limitations of
Organizational Behaviour – cotemporary development in OB

BLOCK II : Perception, Learning and Attitude
Perception - importance and factors influencing Perception, Interpersonal Perception -

Learning – Classical, Operant & Social Cognitive Approaches, Managerial Implications -
Emotions – Emotional Intelligence - Attitudes – Values and Attitudes, Behaviour Relationship
– Sources, Importance, Components of Attitude - Relationship Between Behaviour And
Attitude - Job Attitude - Barriers to Change Attitude
BLOCK III : Personality & Motivation
Personality – Types-Factors Influencing Personality Theories – Trait Theories – Big Five

Personality Model - Significant Personality Traits Suitable to the Workplace (Personality &
Job Fit Theory) Personality Test & Their Practical Applications - Motivation – Definition &
concept of Motive & Motivation- Theories of Motivation - Contemporary Theories – Equity
Theory of work motivation.
BLOCK IV : Organizational Change
Organizational Structure Formation – groups in Organizations - Influence Group Dynamics -

Organizational Change – Meaning, Definition and Nature of Organizational Change - Types
of organizational change - Resistance to Change - Overcome the Resistance to Change -
approaches to Organizational Change - Kurt Lewins three step model - Kottlers 8 steps plan
for implementing change
BLOCK V : Leadership & Communication
Leadership – Concept of Leadership, Styles and Trait Approach - Contingency Approach

Contemporary Leadership - Meaning and Significance - Communication – Function, Process
and Barriers - Stress Management – Stressors in Work Place – Managing Workplace Stress
References:
1. Aswathappa, Organizational Behaviour, Himalaya Publishing House, Mumbai

2. Ghanekar,Anjali, Organizational Behaviour, Everest Publication
3. Mishra, Organizational Behaviour, Vikas Publishing House Pvt Ltd., New Delhi
4. Pardeshi.P.C . Organizational Behaviour, Everest Publication
5. Prasad, Organizational Behaviour, Sultan Chand & Sons, New Delhi
6. Robbins&Stephen, Organizational Behaviour, Pearson Publication
7. Sekaran, Organizational Behaviour, Text & Cases Tata McGraw Hill
8. Uma Sekaran, Organizational Behaviour, Tata McGraw Hill

Chennai-15
Course Title ENTERPRISE RESOURCE PLANNING (ERP)

Course Code MCM-EL 21
Course Credit 3
Course Objective
Ø To know the evaluation of ERP, systems, technology and the background of ERP
Ø To teach the various aspects of business processes
Ø To enable the learners to learn about BPR
Ø To teach the ERP system implementation
Ø To know about SCM and CRM
Course Outcome
Ø Know the evaluation of ERP, systems, technology and the background of ERP
Ø Appreciate the various aspects of business processes
Ø Gain knowledge about BPR
Ø Get an understanding about the ERP system implementation
Ø Know about SCM and CRM
BLOCK I : Introduction to Enterprise Resource Planning
Definition of enterprise - Enterprise Resource Planning - Evolution of ERP Systems - Material

Requirement Planning - Manufacturing Requirement Planning – Trends - Systems And
Technology Background - ERP Systems Background – Objectives - Benefits and Challenges
in ERP - ERP Data Input - ERP Output Capabilities – Technology-Enables Vs. Clean Sheet
Re-Engineering - Specialties in ERP Systems - Tangible and Intangible Benefits - Major
ERP Vendors.

BLOCK II : Business Processes
Business Processes - ERP Software Changes - Designing ERP Systems - Choosing

Standard Models - Artifacts and Processes for ERP Systems - Client-Server Architecture for
ERP - ERP: Application Architectures - Cross Functionalities - Application Integration
BLOCK III : ERP and Related Technologies
ERP and Related Technologies ERP - Business Process Reengineering (BPR) - Management
Information System (MIS) - Executive Information System (EIS) - Decision support System
(DSS) - Customer Relation management (CRM) - Supply Chain Management (SCM) -
E-Procurement - E-Logistics - Internet Auctions - E-markets - Electronic Business Process
Optimization - Business Objects in SCM - E commerce - Back Office and Front Office
Functions - Post implementation Issues and Development SCM and CRM
BLOCK IV : Business Process Reengineering (BPR)
Definition and Principles BPR - Role of IT in BPR - IT support for BPR - Strategic Alignment of
IT and BPR - Process Engineering - Enterprise Business Processes - BPR and Organizational
Restructuring - Organizational Systems - Business Process Integration
BLOCK V : ERP system implementing
Choosing an ERP system implementing - Big Bang Vs Phased-Identification of Modules -

Developing Guiding Principles and Detailed Project Plan - Legacy System Analysis - Mapping
into ERP - Project Team Training - User Acceptance - Detailed Design - Customization of
ERP - Construction and Testing, Production System Development
References:
1. Alexix Leon (2018), Enterprise Resource Planning, 2nd Edition, McGraw Hill.
2. Daniel E. O’Leary, (2016), Enterprise Resource Planning Systems, Life Cycle,
Electronic commerce, University of Southern California.
3. Davenport Thomas H, (1993), Process Innovation, reengineering work through
information technology, Harvard Business School Press, Boston
4. Jylldyche, (2014), ERM Hand Book, Pearson Publishers.
5. Monk (2011), Enterprise Resource Planning, Thomson.
6. Micheql Hammer and Champy James, (2012), Reengineering the corporation,
A manifesto for business revolution, Harper Business NY
7. Murthy (2016), ERP - Text and Case studies, Himalaya Publications.
8. Wisner (2010), Principles of SCM, Thomson Publishers.

Chennai-15
SECOND YEAR - SEMESTER - III
Course Title HUMAN RESOURCE MANAGEMENT

Course Code MCM 31
Course Credit 3
Course Objective
Ø To introduce the learners on various aspects of human resources management.
Ø To make aware of the learners that HRM is the people who staff and manage the
organisation.
Ø To prepare the learners for application of management functions and principles

which are applied towards acquisition, development, retention and compensation of
employees in organisation.
Course Outcome
Ø Demonstrate the role of HRM in an organization
Ø Utilise the knowledge to gain competitive advantage through people
Ø Develop and Design HRM system
BLOCK I : Introduction to HRM
Introduction to HRM:Human Resource Management: Meaning, Nature, Objectives, Scope

and Functions, - Policy and Procedures of the HRM – Organising HR - Department Structure
and Functions –Managerial and Operating Functions - Nature of HRM: HRM as a Profession
–Environmental Influence of HRM - Qualities of HR Manager - Role of HRM Personnel:
Line & Staff Roles and Responsibilities of HR Manager/Departments, HR as a factor of
Competitive Advantage

BLOCK II : Human Resource Planning, Recruitment & Selection
Human Resource Planning: Manpower Planning – Strategy consideration of Planning

– Job Analysis – Job Specification – Job Description- Approaches to Job Design – Job
Simplifications – Job Enlargement – Job Rotation – Job Enrichment- Absenteeism and
Labour Turnover - Recruitment: Recruitment Policy - Problems - Source of Recruitment –
Recruitment Practices in India - Selection: Selection Process- Selection Methods and Tests
- Placement and Induction - Promotions and Transfers – Demotions and Separations.
BLOCK III : Training & Development
Training and its importance: Training – Need and Importance – Steps in Training Programme
– Techniques of Training -Evaluation of Training Programmes -Development: Concept of
Management Development Programme – Techniques of Development programmes – Group
Discussion- Conferences and Seminar – Case Studies – Role Playing – Business Games –
Sensitivity Training – Stages of Career Development.
BLOCK IV : Performance Appraisal
Performance Evaluation: Performance Appraisal – Meaning - Need and Importance –

Objectives - Methods of Performance Evaluation: Methods and Modern Techniques of
Performance Appraisal – Requisite of Good Appraisal Plan – Problems in Performance
Appraisal - Compensation: Compensation Plan – Job Evaluation – Individual – Group –
Incentives – Bonus – Fringe Benefits- ESOP (Employee Stock Ownership Plan).
BLOCK V : Quality of Work Life
QWL: Quality of working life – Issues in Quality of Working life – Obstacles in QWL - QC &
MBO: Quality Circles –Management by Objectives - Employee Relations: Joint Consultation
and Employee Participation in Management Collective Bargaining.
References:
1. Anjali Ghanekar, (2010), Essentials of Human Resource Management, latest Edition,
Everest Publishing House, New Delhi
2. Aswathappa,K (2013) Human Resource Management, Text and Cases, McGraw Hill
Education; Seventh edition, India.
3. Indranil Mutsuddi, (2011), Essentials of Human Resource Management, latest Edition,
Newage Publishing House, New Delhi.
4. Kahok, M.A. (2012),Illustrated Case Studies in Indian Management, latest Edition,
Everest Publishing House, New Delhi.

5. Mamoria, C.B. & V.S.P.Rao, (2012),Personnel Management, latest Edition, HPH,
India
6. Nick Wilton, (2012), An Introduction to Human Resource Management, latest Edition,
Sage India,
7. Rao, V S P (2014), Human resource Management Text and Cases, latest Edition,
Excel Books, India
8. Robert L Mathis, John H Jackson, Manas Ranjan Tripathy (2012),Human Resource
Management- A South Asian Perspective , latest Edition, Cengage Learning, India
9. Seema Sanghi, (2012) Human Resource Management , latest Edition, Macmillan,
Chennai
10. Shyamkant Gokhale (2012),Personnel Management, latest Edition, Everest
Publishing House, New Delhi.

Chennai-15
Course Title BUSINESS RESEARCH METHODS

Course Code MCM 32
Course Credit 3
Course Objective
Ø To provide methods of research with an emphasis on various stages that are necessary
to obtain and process information to enable well informed decision-making.
Ø To grasp and comprehend the methods and techniques used in research and provide
with the knowledge and skill to undertake research.
Ø To evaluate various analysis tool and appraise the suitability of such tool for presenting
data.
Course Outcome
Ø Relate the concept and process of business research in business environment.
Ø Familiar to the use of tools and techniques for exploratory, conclusive and causal
research.
Ø Apply concept of measurement in empirical systems.
Ø Interpret the result of statistical techniques for analysis of research data
BLOCK I : Research-An Introduction
Research: Meaning – Scope and Significance – Types of Research – Research Process

-Problems in Research – Significance of Research in Social Sciences -Identification –
Selection and formulation of problem – Review of Literature -Research Hypothesis –Meaning
– Sources – Types - Formulation of Research Design – Features of Good Design – Factors
affecting Research Design – Evaluation of Research Design.
BLOCK II : Sampling Design & Techniques
Sampling Design: Senses Method and Sampling Method – Principles of Sampling - Methods
of Sampling –Probability and Non-Probability Sampling Methods - Selection of a sample
– Size – Criteria of Good Sample Design -Scaling Techniques: Meaning Types of Scale -
Scale Construction Techniques.

BLOCK III : Data Collection
Data Collection: Types of Data – Sources of Data – Primary Data and Secondary Data - Data
Collection Methods – Observation – Survey – Questionnaire – Interview Schedule - Effective
in Interview Techniques and Limitations of Interview-Constructing Questionnaire – Format
of Good Questionnaire – Advantages and Limitations of Schedules and Questionnaire -
Pilot Study- Analysis and Processing of Data: Meaning – Editing – Coding and Tabulation
–Diagrams.
BLOCK IV : Parametric & Non - Parametric Tests
Tests of Significance – Assumption about parametric and non-parametric tests - Parametric

Tests –Chi Square, T-Test, F-Test and Z Test - Non-Parametric Tests UTests– Kruskal Wallis
– Introduction to ANOVA – One Way –Two Way –Multivariate Analysis –Correlation and
Regression only - Role of Software packages
BLOCK V : Report Writing & Ethical Issues in Research
Report Writing: Significance-Tests in Report Writing –Layout of report – Types of Reports -

Oral Presentation –Mechanics of writing Research Report –Norms for using tables – Charts
and Diagrams – Appendix – Index and Bibliography - Ethical issues in Research.
.
References :
1. Arora, P.N. & S. Arora, (2007) ,Statistics for Management, latest Edition, S. Chand &
Company Ltd., New Delhi.
2. Dwiedi, R., (2011), Research Methods in Behaviour Science, latest Edition, Macmillan
India Ltd., New Delhi.
3. Kothari, C.R., (2019), Research Methodology, Fourth Edition, New Age International
(P) Ltd, New Delhi.
4. Krisnasamy, O.R. and M. Ranganathan, (2010), Methodology of Research in Social
Science, latest Edition, Himalaya Publishing House, Mumbai.
5. Panneerselvam, R., (2010), Research Methodology, latest Editon, Prentice Hall of
India, New Delhi,
6. Vohra, N.D., (2017) Business Statistics, latest Editon, McGraw Hill, New Delhi,
7. Gupta S L (2017), Business Research Methods, latest Edition, McGraw Hill, India
8. Ranjit Kumar (2014), Research Methodology, latest Edition, Sage, India
9. Mukul Gupta & Deepa Gupta (2013), Research Methodology, latest Edition, PHI,
India.
10. Wayne l Winston,(2013), Excel Data Analysis and Business Modeling, latest Edition,
PHI, India

Chennai-15
Course Title INSURANCE AND RISK MANAGEMENT

Course Code MCM 33
Course Credit 3
Course Objective
Ø To familiarize the learner’s competence in Insurance at an advanced level
Ø To focus on increasing proficiency in the basic Insurance, rules, policy , Risk in the
workplace, etc.
Ø To impart knowledge on the principles of life insurance and types of policies
Ø To teach learners on the nature and types of non-life insurance policies
Ø To make the learners understand on the various aspects of risk management
Course Outcome
Ø Gain competence on Insurance at an advanced level
Ø Describe the basic Insurance, rules, policy , Risk in the workplace, etc
Ø Gain knowledge on the principles of life insurance and types of policies
Ø Understand the nature and types of non-life insurance policies
Ø Familiarize on the various aspects of risk management
BLOCK I : Introduction to Insurance
History of Insurance in world and India- Need for Insurance – Nature and Working of
Insurance - Major Types of Insurance and their Features – Importance of Insurance Industry
- Role of Insurance in Economic Development – Insurance and Social Security - Reforms
in the Insurance Sector- IRDA- Privatization and Liberalization in India - Indian Insurance
Market- New Entrants to the Indian Insurance Market

BLOCK II : Principles of Life Insurance
Nature of Life Insurance-Principles of Insurance - Life Insurance Product – Various Schemes

– Characteristics of an Insurable risk - Role of Insurance- Factors influencing Demand for
Insurance - First Premium –Renewal – Mode of Premium Payment – Limited Period Payment
and Single Premium - Lapse & Revival – Paid Up Policy – Deferment Period – Nomination
& Assignment of Policy – Bonus – Surrender Value
BLOCK III : Introduction to General Insurance
General Insurance- Concept and Need- Essential Features and Requirements of Fire Policy,
Loss of Profits Policy, Marine Cargo Policy, Marine Hull Policy and Motor Insurance Policy
including Vehicle and Third Party Insurance- Miscellaneous Policies like Personal Accident,
Fidelity Guarantee, Health & Medi-claim, Burglary and Loss of Baggage- Co-insurance,
Double Insurance and Re-insurance- General Insurance Cover Notes – Certificates of
Insurance – Open Policy – Floater – Excess – Franchise – Claims – Salvage – Coinsurance
Loss: Total Loss, Actual or Constructive Loss- Valued Policy – Agreed Value – Full Value –
First Loss – Increased Value – Insurance Time or Institute Cargo Clauses – Solatium
BLOCK IV : Insurance Regulatory and Development Authority
Insurance Market - Public Sector Pioneers in Life and General Insurance Activities - Role of
Insurance Agents and Brokers – Surveyors – Medical Examiners – Third Party Administrators
- Regulators: Insurance Regulatory and Development Authority (IRDA) of India- Insurance
Councils – Ombudsmen – Educational Institutes – Councils – Tariff Advisory Committee -
Insurance Pricing: Factors and Determinants
BLOCK V : Insurance Customers
Individual and Corporate Insurance Customers – Nature of Insurance Customers - Investment

or Risk Management – Compulsion Vs Voluntarism- Ethical Behavior – Risk Management
Attitude- Control of Risk- Avoidance, Prevention, Reduction, Retention or Transfer - Factors
Influencing Policyholder Satisfaction- Retention of Customers by Insurers.

References :
1. Alka Mittal and Gupta S L (2016), Principles of Insurance and Risk Management,
Sultan Chand & Sons, New Delhi
2. Harrington/Niehaus, (2013), Risk Management and Insurance, Tata McGraw Hill,
India.
3. Mishra M N (2015), Insurance-Principles and Practice, S. Chand & Company, New
Delhi.
4. Nalini P.Tripathy and PrabirPai, (2010), Insurance: Theory and Practice, PHI, India
5. Periasamy P (2016), Principles and Practice of Insurance, Himalaya Publishing
House.
6. Rob Thoyts, (2012), Insurance Theory and Practice, Routledge, UK. SahooS S and
Das S C (2018), Insurance Management, Himalaya Publishing House, Mumbai.

Chennai-15
Course Title ADVANCED CORPORATE ACCOUNTING

Course Code MCM 34
Course Credit 4
Course Objective
Ø To impart knowledge on corporate accounting methods
Ø To enable the learners to understand the procedures of accounting.
Ø To enable them to develop skills in the preparation of accounting statements and their
analysis.
Ø To gain the knowledge about accounting standards and companies’ accounts
Ø To learn the preparation of accounts of banking companies

Course Outcome
Ø The learners can understand and prepare the accounts of Holding Companies
Ø The learner can able to prepare the accounts of Banking Companies
Ø The learner could prepare the Insurance Company accounts
Ø The learner is able to understand and prepare the Double Account System
Ø The learner can understand the concept and component of Indian and International
Accounting Standard
BLOCK I : Advanced Company Accounts
Amalgamation Accounts - Absorption Accounts - External reconstruction and internal

reconstruction - Preparation of Scheme of internal reconstruction-share buy-back-Accounting
entries for Buy-back of shares

BLOCK II : Holding and Liquidation Accounts
Holding Companies’ Accounts: Introduction-Advantages-Disadvantages-Wholly –owned

Subsidiary Companies-Partly –owned Subsidiary Companies - Principles of Consolidation-
Elimination of Investment in Shares-Minority Interest-Cost of Control-Capital and Revenue
Profit-Revaluation of Assets and Liabilities- Contingency Liabilities-Unrealized Profit-Current
Accounts-Bonus Shares-Treatment of Dividend- Debentures, Preference Shares -Sales of
Shares-Consolidated Profit and Loss Account (Except inter-company holdings and chain
holding) - Liquidation of Company: Preparation of Statements of affairs including deficiency/
surplus account
BLOCK III : Accounts of Banking and Insurance Companies
Accounts of Banking Companies: Introduction-Legal provisions-Disposal of Non-Banking

Assets-Restrictions on Loans, Commission and Payment of Dividend- Management
of Minimum Capital-Statutory Reserve-CRR and SLR-Accounts and Audit-Profit and
Loss Account-Balance Sheet - Money at Call and Short Notice – Advances- Acceptance
Endorsements etc., - Bills for Collection-Bills Payable-Bills Purchased and Discounted-
Rebate on Bills Discounted-Inter Office Adjustments-Slip System -Accounts of Insurance
Companies: Types of Insurance-Annual Accounts-Life Insurance-Consideration for Annuities
Granted - Balance Sheet - Determination of Profit-Accounts of General Insurance-Reserve
for Unexpired Risk -Preparation of Final Accounts
BLOCK IV : Double Accounting System
Double Accounting System: Introduction - types - Advantages and Disadvantages-

Depreciation-Contingencies, Development, General, Tariff and Dividend Control Reserve
-Remuneration – Reasonable Return-Capital Base-Clear Profit-Disposal of Surplus-
Replacement of Assets-Receipts and Expenditure on Capital Accounts – General Balance
Sheet - Revenue Account – Net Revenue Account - Accounts of Electricity Companies and
Railways - Replacement and Renewal
BLOCK V : Recent trends In Accounting
Accounting Standards – Indian and International Accounting Standards – Inflation Accounting

- Human Resource Accounting - Social Accounting – Value added statement - Economic
Value added statement - Brand valuation and accounting - Accounting in computerized
environment (Theory only)

References :
1. Arulanandam, M.A. and Raman, K.S (2009), Advanced Accounting, Himalaya

Publishing House, Mumbai
2. Gupta R.L. and Radhaswamy, (2009), Advanced Accountancy, Sultan Chand & Sons,
New Delhi
3. Jain, S.P. and Narang, K.L, (2014), Advanced Accountancy, Kalyani Publishers,
Ludhiana
4. Pillai R.S.N, Bagavathi and Uma. S (2010), Fundamentals of Advanced Accounting,
S.Chand & Company Private Limited, New Delhi.
5. Rajasekaran, Vand Lalitha, R. (2011), Advanced Accounts, Pearson. New Delhi
6. Reddy, T.S. and Murthy, A (2015), Corporate Accounting, Margham Publications,
Chennai

Chennai-15
Course Title CUSTOMER RELATIONSHIP MANAGEMENT

Course Code MCM – EL 31
Course Credit 3
Course Objective
Ø To impart the skill based knowledge of Customer Relationship Management.
Ø To aware of the concepts and practices of CRM in modern businesses
Ø To study the important modes of logistics operations
Course Outcome
Ø Able to understand and implement suitable CRM practices and programs for the
company
Ø Effectively handle stakeholders of business.
Ø Gain insight on technology implementations such as ACD (Automatic Call Distribution),

IVR (Interactive Voice Response), CTI (Computer Telephony Integration).
BLOCK I : Introduction to CRM
CRM concepts: Theoretical perspectives of relationship -CRM Definitions - components of

CRM - Stakeholders in CRM -Significance of CRM -Types of CRM – strategies of CRM -
customer life style and customer interaction.
BLOCK II : Customer Satisfaction
Customer Satisfaction – Significance - Components of Customer Satisfaction - Customer

Satisfaction Models - Rationale of Customer Satisfaction and measurement - Customer
Loyalty - Customer Loyalty Ladder - -Benefits of Customer Loyalty -Dimensions of Customer
Loyalty - Determinants of Customer Loyalty - Drivers of Customer Loyalty.

BLOCK III : CRM in Marketing
CRM in Marketing: One-to-one Relationship Marketing - Cross Selling & Up Selling -

Customer Retention - Behaviour Prediction - Customer Profitability & Value Modeling
- Channel Optimization- CRM and Customer Service: The Call Centre - customer
interaction, the functionality, technological implementation, what is ACD (Automatic Call
Distribution), IVR (Interactive Voice Response), CTI (Computer Telephony Integration),
BLOCK IV : Features of E-CRM
Features of e-CRM, Advantages of e-CRM , Technologies of e-CRM -Sales Force Automation

(SFA) – need and barrier of (SFA) - Field Force Automation - Enterprise Marketing
Automation (EMA) Components of EMA, marketing campaign, campaign planning and
management, business analytic tools, EMA components (promotions, events loyalty and
retention programs), response management.
BLOCK V : Implementation of CRM
CRM Implementation – A comprehensive model - Developing CRM vision and strategy

Management support -Pre implementation - kick off meeting - requirements gathering
- prototyping and detailed proposal generation - development of customization - system
optimization - follow up.
References :
1. Garikaparthi, Madhavi, (2002) CRM – The New Face of Marketing; ICFAI Press,
Hyderabad .
2. Chaturvedi, Mukesh and Chaturvedi, Abhinav, (2006) Customer Relationship
Management, An Indian Perspective; First Edition, Excel Books, New Delhi.
3. Ramana, V. Venkata, and Somayajulu, G, (2004) Customer Relationship Management,
A key to corporate success; First Edition, Excel Books, New Delhi.
4. Jagdish N Sheth, Atul Parvatiyar, Shainesh G, (2014), Customer relationship
management : Emerging Concepts, Tools, & Applications, Tata McGraw-Hill
Education, New Delhi.

Chennai-15
Semester IV
Course Title INVESTMENT ANALYSES AND PORTFOLIO

MANAGEMENT
Course Code MCM – 41
Course Credit 4
Course Objective
Ø To provide insight about the relationship of the risk and return
Ø To know how risk should be measured to bring about a return according to the
expectations of the investors
Ø To familiarise the fundamental and technical analysis of the diverse investment avenues
Course Outcome
Ø To enlighten the learners with the Concepts and Practical applications of Security
Analysis and Portfolio Management.
Ø To make the learners familiar with various aspects of portfolio management ranging
from analysis to performance.
Ø To make learners understand trading system and helping them to make quality
investment decision.
BLOCK I : Introduction to Investment Management
Investment – Concept - objectives - factors affecting - Investment Alternatives –bank deposits

-LIC schemes - government securities - Mutual Fund Schemes - Post office schemes-
provident fund-company deposits-real estate-Gold and Silver - Risk and Return: Concepts
of risk and return, measurement of risk in terms of standard deviation and variance, the
relationship between risk and return and protection against risk.

BLOCK II : Indian Stock Market
Indian Stock Market – Primary and Secondary markets – origins, growth, role membership,
management - Methods of Trading System In Secondary Markets – Listing requirements
and regulation in stock exchange - SEBI regulation towards capital market - Depository
Participants.
BLOCK III : Economic & Industry Analysis
Economic Analysis – Forecasting techniques. Industry Analysis: Industry classification,

Industry life cycle – Company Analysis. Measuring Earnings – Forecasting Earnings –
Applied Valuation Techniques – Graham and Dodds investor ratios.
BLOCK IV : Fundamental Analysis and Technical Analysis
Fundamental Analysis Vs Technical Analysis- tools of technical analysis – Charting methods

– Market Indicators. Trend –Trend reversals – Patterns - Moving Average – Exponential
moving Average – Oscillators – Market Indicators – Efficient Market theory.
BLOCK V : Capital Market Theory
Tools of technical analysis – Charting methods – Market Indicators - Trend –Trend reversals
– Patterns - Moving Average – Exponential moving Average – Oscillators - Market Indicators
– Efficient Market theory. Capital market theory – Efficient set with risk free lending and
borrowing – CAPM – APT - Evaluation of Portfolio performance – alternative measures and
application of evaluation techniques – Portfolio revision.
References :
1. Donald E Fischer, Ronald J Jordan, (2012), Security Analysis and Portfolio

Management, 6th Edition, Pearson, India.
2. Edwin J Elton, Martin J Gruber, Stephen J Brown, William N.Goef Z Mann, (2013),
Modern Portfolio Theory and Investment Analysis, Wiley, India.
3. Jones (2012) Investment Analysis and Management, 12th edition, Wiley, India.
4. Kevin, (2011), SAPM, PHI, New Delhi.
5. M. Ranganatham, R. Madhumathi, (2012), Security Analysis and Portfolio
Management, 2nd Edition , Pearson, India.
6. Prasanna Chandra, (2012), Investment analysis and Portfolio Management, 4th
Edition, TMH, India.
7. Punithavathi Pandian, (2012), Security Analysis and Portfolio Management, Vikas
Publishing House Pvt Ltd, Chennai.
8. Reilly, Brown, (2012), Analysis of Investment and Management of Portfolios,
10th Edition, Cengage, India.
9. William. F.Sharpe, Gordon j Alexander & Jeffery V Bailey, (2012), Fundamentals of
Investments, Prentice Hall, India.
10. ZVI Bodie, AlexKane, Alan J Marcus, (2019), Investments, McGraw-Hill; Eleventh
edition, India.

Chennai-15
Course Title FINANCIAL MARKETS AND FINANCIAL SERVICES

Course Code MCM 42
Course Credit 3
Course Objective
Ø To introduce the basic concepts of financial markets
Ø To teach the learners on the evolution of capital market
Ø To familiarise the learners on the various merchant banking services
Ø To enable learners to understand public issue management, underwriting of securities,

etc
Ø To teach post-issue activities of merchant bankers
Ø To describe the various financial services
Ø To make the learners understand the functions and working of stock exchanges
Course Outcome
Ø Gain an understanding of the basics capital and money markets merchant banking
Ø Gain working knowledge of the public issue management
Ø Understand the working of stock exchanges
Ø Understand the working mechanism leasing, factoring, credit rating, etc
BLOCK I : Introduction to Financial Markets
meaning - definition - role - functions - constituents - financial instruments - capital market

instruments - Indian money and capital markets - global financial markets - Money market:
meaning - characteristics - importance - general functions - segments - financial institutions
- characteristics of developed money market - global money markets - Call money market:
meaning - features - benefits - Indian call money market - call money rates - Commercial
paper market: meaning - features - Satellite Dealers (SDs)

BLOCK II : Capital Market
meaning –characteristics – evolution and growth – new financial instruments – major issues
– Capital market instruments – meaning – types – preference shares – equity shares –
non-voting equity shares – company fixed deposits – warrants – debentures and bonds
– global debt instruments – New Issues Market (NIM) – meaning – NIM and secondary
market – methods of marketing securities – intermediaries in NIM – Debt market – meaning
– advantages – risks on debt – role of bond market – price determination – yield of bond
BLOCK II : Merchant Banking
Merchant Banking – merchant bankers – corporate counseling – project counseling – pre-

investment studies – capital restructuring services – credit syndication – issue management
– portfolio management – working capital finance – mergers and acquisition – foreign
currency financing – brokering fixed deposits – project appraisal – merchant banking –
regulatory framework – SEBI guidelines
BLOCK III : Pre Issue and Post-issue Management
Pre issue management – functions – categories of securities issue – issue manager – role
of issue manager – methods of public issue – book-building – ESOP – OTCEI – Credit
Syndication Services -- Post-issue activities – major activities – steps – factors in public
issue proposal – pricing of issues – law relating to issue management – SEBI regulations
BLOCK IV: Financial Services
Leasing: Concept, Types, Legal and Tax Aspects, Hire- Purchase, Lease Structuring -
Factoring: Concept and Characteristics, Types of Factoring, Factoring in India, Factoring
and Bill Rediscounting- Forfeiting: Meaning and Mechanism of Forfeiting - Credit Rating
Services: Concept and Types, Function of Credit Rating Agencies- Credit Rating Agencies
in India.
BLOCK V : Stock Exchange
– history – functions – Indian stock exchanges – SEBI regulations – mechanics of settlement

– margin trading – stock trading system -dealer trading system – NSMS – ISE – INDONEXT
– NSE - venture capital

References :
1. Khan M Y,(2018), ‘Financial Services, Tata McGraw Hill, New Delhi

2. Verma J C, (2016), Manual of Merchant Banking-Concepts, Practices and procedures,
Bharath Law House, Mumbai
3. Gurusamy S, (2015), ‘Merchant Banking and Financial Services’, Vijay Nicole
Imprints, Chennai
4. Rose, Peter S., And Fraser, Donald R.(2002), ‘Financial Institutions: Understanding
and Managing Financial Services, Tex Business Publications, New York
5. Kinsella, Ray,(2010), ‘New Issues in Financial Services, Powell’s Books, Singapore
6. Anderton, Brian, Ed,(2014), ‘Current Issues in Financial Services, Macmillan,
Mumbai

Chennai-15
Course Title STRATEGIC MANAGEMENT

Course Code MCM 43
Course Credit 3
Course Objective
Ø To enable learners have a grasp of various business strategies in general and

functional management areas.
Ø To provide a strategic orientation in conduct of the business
Ø To aid the learners to learn about the process of strategic management, strategy
formulation and implication.
Course Outcome
Ø Explore participants to various perspectives and concepts in the field of Strategic

Management
Ø Develop skills for applying these concepts to the solution of business problems
Ø Create mastery in analytical tools of strategic management.
BLOCK I : Introduction to Strategic Management
Strategic Management: Meaning and definition- Strategic Planning and Strategic Management
- Strategic Management process – Mission – Vision and Objectives - Approaches to
Strategic Decision Making; Strategic Role of Board of Top Management - Global Strategic
Management; Strategic flexibility and learning organization.
BLOCK II : Environment Analysis
Analysis of Environment and Resources - Environmental Analysis-Industry Analysis-

competitive Analysis –Internal Analysis – Constructing Scenarios-Techniques of
Environmental Scanning: ETOP, PEST and SWOT – scenario planning - Creating an Industry
Matrix.

BLOCK III : Strategy Formulation and Analysis
Strategy Formulation and Analysis: Strategy Formulation - Strategic factor analysis -

corporate level strategy - Global Strategy – Business strategy-TOWS matrix – Strategic
Analysis and choice.
BLOCK IV : Strategy Implementation
Strategy Implementation: Structural Implementation - Corporate Culture –Matching

Organisation Structure to Strategy - Mergers and Acquisition and Diversification - Strategic
Leadership.
BLOCK V : Strategy Evaluation and Control
Strategy Evaluation and Control: Overview – Strategic control process – Operational control
Techniques – Dupont control model – Quantitative and qualitative tools – Porters Approach
for globalization - Emerging Strategic Management issues- Strategic Information System
References :
1. Charles W.L.Hill & Gareth R.Jones (2007), Strategic Management Theory, An

Integrated approach, Biztantra, Wiley India.
2. Hill, Charles W.L. and Gareth R. Jones, (2012), Strategic Management: An Integrated
Approach, 9th Edition, Cengage Learning, India.
3. Davidson, W.H., (2018),Global Strategic Management, 4th Edition, Macmillan
Publishers, India
4. Thompson, Arthur A. and A. J. Strickland (2003), Strategic Management, McGraw
Hill, New York.
5. Kazmi, A., (2014), Business Policy and Strategic Management, Third Edition reprint,
Tata Mc Graw Hill, New Delhi.
6. Subbarao, (2017), Business Policy and Strategic Management (Text and Cases),
Himalaya Publishing House. Reprint Edition.
7. Rao, V.S.P., & Harikumar, V., (2014), Strategic management, First Edition, Excel
Books, New Delhi.
8. Wheelen, T.L. & Hunger, J. D., (2012), Essentials o Strategic Management, Fourth
Edition, Prentice Hall India, New Delhi.

Chennai-15
Course Title ENTREPRENEURSHIP DEVELOPMENT

Course Code MCM 43
Course Credit 3
Course Objective
Ø To understand the nature of entrepreneurship, and its importance for start-ups.
Ø To impart basic entrepreneurial skills and understandings to run a business profitably
Ø To familiarise various public/private agencies involving in entrepreneurship

development.
Course Outcome
Ø Analyse the business environment in order to identify business opportunities
Ø Have the ability to discern distinct entrepreneurial traits
Ø Understand the systematic process to select and screen a business idea
Ø Design strategies for successful implementation of ideas 5. write a business plan
BLOCK I : Overview Entrepreneurship
Entrepreneur: Evolution, Meaning and Importance - Factors influencing Entrepreneurship:

Psychological, Social, Economic, and Environmental Factors - Differences between
Entrepreneur and Intrapreneur -Characteristics of an entrepreneur -Types of Entrepreneur:
Based on Type of Business, Based on use of Technology, Based on Motivation, Based on
Growth, Based on Stages- New Generation of Entrepreneur.
BLOCK II : Entrepreneurial Competency
Entrepreneurial Competency- Meaning and Importance- Developing Entrepreneurial

Competencies - Entrepreneurial motivation -Entrepreneurial values, Ethics and Attitudes
-Risk Taking Behaviour- creativity and entrepreneurship, steps in creativity -Entrepreneur
skills: Decision Making and Problem solving.

BLOCK III : Entrepreneurial Mobility
Entrepreneurial Mobility - Factors Affecting Entrepreneurial Mobility -Types of Entrepreneurial

Mobility - Barriers to Entrepreneurship - Concepts and Issues of Entrepreneurship Failure.
BLOCK IV : Entrepreneurship Development Institutions
Entrepreneurship Development Support- Agencies for Policy Formulation and Implementation

- Agencies supporting Entrepreneurship: SISI, EDII, NIESBD, National Institute of Small
Industry Extension and Training- Support of other financial institutions: SFC, SIDCO, TIIC,
Women Development Corporations and TAHDCO – DRDA - Marketing support: Export
houses- Export oriented zone – Trade houses - E-Commerce.
BLOCK V : Project Development
Idea generation -Feasibility Study- Elements of Business Plan- Preparing an elementary

Business Plan - Project preparation: Project Identification- Project Formulation - Project
Design- Network analysis- Project Evaluation - Start-Up Policy Framework and Incentives.
References :
1. Khanka.S.S, (2014), Entrepreneurial Development, 5th Edition, S.Chand Publication,

New Delhi.
2. Nuzhath Khatoon, (2016), Entrepreneurial Development, 1st Edition, Himalaya
3. Murthy C.S.V. (2011),E-Commerce: Concepts, Models, Strategies, Himalaya
4. Steven Rogers, (2014), Entrepreneurial Finance, 3rd edition, McGraw Hill Education,
New Delhi.
5. Dr.P.T. Vijayashree & M.Alagammal, (2016), Entrepreneurial Development & Small
Business Management, Margham Publication, Chennai.
6. Prasanna Chandra, (1987), Project Preparation, Appraisal and Implementations, Tata
McGraw Hill publication, New Delhi.

Chennai-15
Course Title APPLIED E-COMMERCE

Course Code MCM –EL 41
Course Credit 3
Course Objective
Ø To understand the main activities of E-Commerce.
Ø To learn about the various components of E-Commerce
Ø To understand and identify security issues of E-Commerce
Ø To aware of the ethical, social, and security issues of information systems
Course Outcome
Ø Knowing the electronics transactions like business to business, business to commerce,

for sharing, processing the business activities.
Ø Demonstrate how to transact financial and document interchange between two or

more business parties.
Ø Promote the knowledge of the learners on the impact of IT in business
Ø Make them familiar to the change in the business framework due to IT innovations.
BLOCK I : Introduction to E-Commerce
E-commerce Technology: Principles – Potential – Data Warehousing – Temporal Coherency

-Networking Infrastructure – Software Tools – IP, TCP HTTP, HTML - Cryptography –
Consumer Interface Technologies – OALP & Data mining.
BLOCK II : Applications of E-Commerce
E-commerce: Effect on job, growth, trade, international co-operation – Tax problems

-Applications of E-commerce in different sectors – service, industry, domestic etc., -
Multidisciplinary approach to E-commerce – Softwares.

BLOCK III : E-commerce Management
E-commerce Management: Net Centrism – Navigation – Digital Design - Web Metrics –

Business models – Hyper Markets -Intelligent Agents – Auctions – Design, Protocol.
BLOCK IV : Channel Conflict Management
Channel conflict management: Security and Encryption – Abuse and Netiquette –Internet
Governance – Economics of E-commerce – Equilibrium price/Electronic Marketing – Taxing
– e-business – Road map for success.
BLOCK V : Legal Aspects in E-Commerce
E-commerce – Legal Issues: Software Intellectual property law – Contract law for E-commerce,
warranties and new products – Cyber law issues – Privacy and Transborder flows, fraud –
Security of Information and Risks - : Electronic Highway Robbery – Consumer Protection.
References :
1. Dave chaffey, (2013), e-business & e- commerce management- strategy,

implementation and practice, 5th Edition, Pearson, New Delhi.
2. Elias M Awad,(2012), Electronic Commerce, latest Edition, PHI, India.
3. Jawadekar, (2012), MIS Text and Cases, latest Edition, TMH, India.
4. Kulkarni et al., (2012), E-Business, latest Edition, Oxford Press, India.
5. Milind M Oka (2012), Cases in Management Information system, Latest Edition,
Everest Publication, India.
6. Napier et al., (2012), Creating A Winning E-Business, latest Edition, Cengage, India.
7. Parad Diwan, Sunil Sharma, (2013) e-commerce A Manager’s Guide to e-business,
latest Edition, Excel Publication, New Delhi.

Master of Commerce: Tamil Nadu Open University

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Master of Commerce: Tamil Nadu Open University

Uploaded by

Copyright:

Available Formats

MASTER OF

தமிழ்நாடு திறந்தநிலைப் பல்கலைக்கழகம்

School of Management Studies

Master of Commerce (M.Com) 1

பாடத்திட்ட அறிக்கை & விரிவான பாடத்திட்டம்

Date: 05.10.2020 (K.PARTHASARATHY)

[email protected] | [email protected] 044 24306633 | 24306634 9360991143

91- 44 - 24356767 www.tnou.ac.in

MEMBERS OF BOARD OF STUDIES

Chairperson Dr.D.Ayubkhan Dawood,

Master of Commerce (M.COM)

Programme’s Mission and Objectives

Relevance of the Programme with HEI’s Mission and Goals

Nature of prospective target group of Learners

Master of Commerce (M.Com) 1

Procedure for Admissions, Curriculum Transaction and Evaluation

The eligibility for Admission to the Master of Commerce(M.COM) Programme is Graduate in

2 Master of Commerce (M.Com)

Policy of Programme Delivery

Examination to Master of Commerce(M.COM) Programme is designed to maintain quality

Assignment: 30 Marks – Through Continuous Internal Assessment (CIA)

Master of Commerce (M.Com) 3

Time: 3 Hours Maximum Marks: 70

PART – A (5x5=25 Marks)

Answer any five questions out of eight questions in 300 words

Question Distribution Method:

PART – B (3X15=45 marks)

Classification of Successful Candidate

4 Master of Commerce (M.Com)

Cost Estimate of the Programme and the Provisions

S.No. Details Amount in (Rs.)

Programme Development, Delivery and Maintenance

2. Programme Fee Charged for 2 Years (Income) 9,000

3. Examination Fee Charged for 2 Years (Income) 3,500

Examination Expenses Per Student for 2 Years

Quality Assurance Mechanism and expected Programme Outcome

The Quality of the Master of Commerce(M.COM) Programme is maintained by adopting the

Master of Commerce (M.Com) 5

6 Master of Commerce (M.Com)

Total 17 150 350 500

7 MCM 22 Applied Costing CC 4 3 30 70 100 50

17 150 350 500

Master of Commerce (M.Com) 7

16 150 350 500

16 150 350 500

66 600 1400 2000

8 Master of Commerce (M.Com)

M.Com - I Year Syllabus

Course Title ACCOUNTING FOR MANAGERS

Ø To familiarise on cost accounting concept.

Ø Understand the basic concepts of financial accounting, cost accounting and

Ø Able to analyze the business financial position

BLOCK I : Introduction to Accounting

Introduction to Accounting: Book-Keeping and Accounting – Financial Accounting - External

Master of Commerce (M.Com) 9

Financial Statement Analysis: Horizontal Analysis and Vertical Analysis of Company -

BLOCK III : Cost Accounting

Cost Accounting: Classification of Cost - Elements of Costs - Preparation

BLOCK IV : Marginal Costing

BLOCK V : Standard Costing and computerized accounting

10 Master of Commerce (M.Com)

Master of Commerce (M.Com) 11