FACULTY OF COMMERCE

THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

MASTER OF COMMERCE [PREVIOUS] MASTER OF COMMERCE [FINAL]

SEMESTER I SEMESTER II SEMESTER III SEMESTER IV

Marketing Management Human Resource Management Business Environment Strategic Business Management
[CBM 2105 ] and Industrial Relations [BEC 2314] and Operations
[CBM 2206] [CBM 2409]
Indian Financial System Security Analyses & Portfolio Applied Economic and Business Entrepreneurial Management
[BEC 2109] Management Laws [CBM 2410]
[ACF 2205 ] [BEC 2315]

Economics of Banking and Agribusiness Management Indian Tax Structure Corporate Laws and Practices
Insurance [CPR 2205] [ACF 2306] [ACF 2407 ]
[BNK 2105]
Corporate Accounting Accounting for Business Organisational Behaviour and Project Management – Planning,
[ACF 2105] Decisions Consumer Behaviour Execution and Control
[ACF 2206] [CBM 2310] [ACF 2408 ]
Cost and Management Advance Financial Management Research Methodology Tax Accounting and
Accounting [ACF 2207] [ACF 2313] Management
[ACF 2106] [ACF 2409]
Project Work (BEC 2413)
 FACULTY OF COMMERCE
MASTER OF COMMERCE (M.COM) – GENERAL LEVEL PROGRAMME
PROGRAMME SPECIFIC OUTCOMES (FOR DEPARTMENT WISE SUBJECTS)

➢ DEPARTMENT OF ACCOUNTING AND FINANCIAL MANAGEMENT:

PO1: Corporate Accounting ACF 2105

Acquire practical knowledge of preparing financial statements of corporate entities with application of accounting standards and accounting
treatment of complex business events such as business combination.
PO2: Security Analysis and Portfolio Management ACF 2205
Equip with the knowledge of different avenues of investment and portfolio management, analysis and evaluation of portfolio performance,
formulate trading strategies for the purpose of sound investment decisions.
PO3: Cost and Management Accounting ACF 2106
Acquaint with the concepts, methods and techniques of cost and management accounting
Acquire basic competency for cost ascertainment, cost control, budgetary control and variance analysis.
PO4: Project Management- Planning, Execution and Control ACF 2408
Equip with knowledge of project planning, execution and control.
PO5: Tax Accounting and Management ACF 2409
Equip with the practical knowledge of composition of tax liabilities of corporate entities, provision of TDS and filling returns, international
taxation and various type of assessment under direct tax laws.
PO6: Advanced Financial Management ACF 2207
Acquire understanding of concepts, principles, tools and techniques of financial management and their application in problem and solution.
PO7: Research Methodology ACF 2313
Understand the concept of research and develop the skills of undertaking research in various fields/aspects of commerce applying various
research tools and techniques.
PO8: Corporate Laws & Practices ACF 2407
Understand provisions of the companies act as regards accounting and audit, annual compliances, provisions and industrial law, SEBI and
FEMA Regulations.
PO9: Accounting for Business Decisions ACF2206
Developing knowledge of cost accounting for the purpose of decision making with the help of various tools under the environment of risk &
uncertainty and understanding of management information & control system.

➢ DEPARTMENT OF COMMERCE AND BUSINESS MANAGEMENT:

PO1: Understand the basic concepts of marketing

PO2: Understand and put into practice the knowledge regarding product, pricing, place and promotion decisions.
PO3: Analyze and understand marketing environment, marketing research process, and the social, ethical and legal aspects of marketing.
PO4: Understand human resource management in the changing environment.
PO5: Get a gist of HR functions and contemporary issues in HRM.
PO6: Understand the origin and development of industrial relations in India and different laws pertaining to Industrial Relations and settlement
of disputes.
PO7: Gain a solid understanding of human behaviour in the workplace from an individual, group, and organizational perspective.
PO8: Understand the dynamics of group behaviour and apply the same in managing groups effectively in organizations.
PO9: Learn and understand the fundamentals and intricacies of consumer behavior in Indian context.
PO10: Understand, analyze, and influence the impact of socio-cultural environment on consumer decision making.
PO11: Understand the strategic decisions that organisations make and have an ability to engage in strategic planning.
PO12: Understand the basic concepts, principles and practices associated with strategy formulation and implementation.
PO13: Enable students to integrate and apply knowledge gained in basic courses to the formulation and implementation of strategy from holistic
and multi-functional perspectives.
PO14: Analyze and evaluate critically real life company situations and develop creative solutions, using a strategic management perspective.
PO15: Apply the subject knowledge for strategic evaluation and control.
PO16: Spread the spirit of entrepreneurship among younger generation and accepting entrepreneurship as an emerging profession.
PO17: Create an entrepreneurial spirit and promote entrepreneurial culture in new generation.
PO18: Understand the fundamentals of creating an entrepreneurial venture.
PO19: Apply the theoretical understanding in managing, growing, and ending the venture.
PO20: Sensitize the students towards the contemporary issues in entrepreneurship

➢ DEPARTMENT OF BUSINESS ECONOMICS:

PO1: Prepare, Understand and application of the underlying concepts and principles of Financial System. The students will be able to practices
various strategies related to Public and Private Finance, Insurance and capital market.

PO2: Understand the behavior of Indian Economy with reference to dynamic role of various sectors of the economy.
PO3: Get familiarized with the recent concepts in the field of Banking and Insurance. Students would be able to explore operational environment
related to Globalization, Privatization and Liberalization in the field of Banking and Insurance.

PO4: Get acquainted with the dynamics of macroeconomics concepts and theory along with the analysis of Business environment.
PO5: Understand fundamentals of financial and money market in the present economic scenario.
PO6: Able to identify and understand the nature of business environment in relation to political, economic, legal and social policies of the country
and the world economy.
PO7: Get familiarized with the concepts and analytical tools in the area of investment and Portfolio analysis.
PO8: Acquire the basic understanding of concepts and techniques applied to legal system related with various policies and program of Industry,
Markets, Foreign Trade and business environment.
PO9: Demonstrate an understanding of international business and economic institutions in global economy.

➢ DEPARTMENT OF COOPERATIVE MANAGEMENT AND RURAL STUDIES:

PO1: Learn the Importance and Challenges of Indian Rural Economy.
PO2: Basic understanding and application of Theory and Principles of Co-operation.
PO3: Learn the Basic Structure and Functions of Rural Banking in India.
PO4: Understand the Co-operative Movement across the World.
PO5: Advanced understanding and application of Government Programmes for Rural Marketing in India.
PO6: Training and exposure to research problems through Quantitative Techniques.
PO7: Understand Legal Framework for Co-operatives in India.
PO8: Learn the Application of Theory and Principles of Management on Co-operatives.
PO9: Learn the Evolution of India’s Co-operatives.
PO10: Understand the Successful Co-operative Stories in India and Abroad.
PO11: Advanced Knowledge on Co-operative Training and Employment Opportunities.
➢ DEPARTMENT OF BANKING AND INSURANCE:

PO1: Learn the fundamentals of banking system and monetary policy, Understanding the working and functions of Reserve Bank of India for
the economic development of the country
PO2: Learn the fundamentals of banking products and operations and operational aspects of the principles of sound lending by banks.
PO3: Understand various Principles and Practices in Life and General Insurance Sector and fundamental concepts of insurance and its bi-products
PO4: Understand the regulatory framework and mechanism of Insurance Regulatory and Development Authority of India.
 The Maharaja Sayajirao University of Baroda
Faculty Commerce Academic Year 2020-21
Department of Commerce and Business Management
MASTER OF COMMERCE (M. Com) - General Level Programme
Core / Elective / Foundation
Year I Credits / Hours per week 04
CBM 2105: Marketing Management
Year of Introduction: 2018-19
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision:
Mode of Transaction Lectures and Tutorials
Course Outcome (CO): CBM 2105
CO1: Get familiarized with the marketing concepts and practices and develop their analytical skills, conceptual abilities and substantive knowledge
in the Marketing field.
CO2: Get acquainted with the latest available information and in accordance with changing scenario of the suggested areas.
CO3: Acquire conceptual understanding in the subject areas and develop analytical prospective for decision making.
CO4: Achieve the objective by undergoing meaningful exercises in decision making in a variety of real life situations.
CO5: Understand different marketing mix with practical applicability.
CO6: Aware about contemporary concepts and issues of Marketing Management.
CO7: Enhance student's understanding of importance of Research in Marketing.

Unit Topic/Unit Conta Weighta BT CO PO Elements Relevance Relation to

No. ct ge Lev of to Local Gender (G),
Hour (%) el Employab (L)/ Environmen
s ility National t and
(Emp)/ (N)/ Sustainabilit
Entrepre Regional( y (ES),
neurship R)/Global Human
(Ent)/ (G) Values
Skill developm (HV)and
Developm ental Professional
ent (SD) needs Ethics (PE)
UNIT 1 Core Concept, nature, scope and importance of marketing;
Marketing Philosophy and its evolution; Marketing mix.
Marketing environment: macro and micro components and 15
25% 1,2 1,3
their impact on marketing decisions; Buyer behaviour: Hrs
consumer versus organizational buyers; Consumer decision
making process.
UNIT 2 STP model, Product Decisions: Concept and Classification of
products; Major product decisions; Product line and product
15
mix; Branding; Packaging and labelling; Product life cycle 25% 1,2,3 4,5
Hrs
strategic implications; New product development and
consumer adoption process.
UNIT 3 Pricing Decisions: Factors affecting price determination
EMP ES
process, Pricing policies and strategies, Distribution Channels
ENT L,N,R HV
and Physical Distribution Decisions: Nature, functions, and
SD PE
types of distribution channels; Distribution channel
intermediaries; recent trends in distribution channels. 15
25% 1,2,3 4,5
Promotion Decisions: Promotion mix, advertising, personal Hrs
selling, sales promotion, publicity and public relations;
Advertising Decision (5 M’s of Advertising) Sales promotion
tools and techniques, brief idea about Integrated Marketing
Communication.
UNIT 4 Marketing Research: Meaning and scope of marketing
research; Social, Ethical and Legal aspects of marketing,
15 1,2,4 2,6
Marketing of Services, Green Marketing, Cyber marketing, 25%
Hrs ,5 ,7
Relationship marketing and other developments of marketing,
Contemporary Issues of Marketing.
Reference Books
1. Kotlar, Philip, Marketing Management, Prentice Hall, New Delhi.
2. Stanton, Etzel, Walker, Fundamentals of Marketing, Tata-McGraw Hill, New Delhi.
3. Saxena, Rajan, Marketing Management, Tata-McGraw Hill, New Delhi.
4.
McCarthy, E.J., Basic Marketing: A managerial approach, Irwin, New York
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Business Economics
MASTER OF COMMERCE (M. Com) - General Level Programme
Core Compulsory
Year I Credits / Hours per week 60 Hrs
BEC2109: Indian Financial System
Year of Introduction:2018-19
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision:
Mode of Transaction Lectures and Tutorials
Course Outcomes (COs): BEC2109
CO1: Understand the structure of Indian financial system
CO2: Understand in detail the role of financial intermediaries
CO3: Gain understanding about the nature, development and role of money market
CO4: Get acquainted with the issues related to Indian capital market
CO5: Understand the Structure, Trends and Behaviour of Household Finance in India
Unit No. Topic/Unit Contac Weighta BT CO PO Elemen Releva Relation
t Hours ge Levels ts of nce to to
(%) Employ Local Gender
ability (L)/ (G),
(Emp) / Nation Environ
Entrep al (N)/ ment and
reneurs Region Sustainab
hip al(R)/G ility (ES),
(Ent)/ lobal Human
Skill (G) Values
Develo develo (HV)and
pment pmenta Professio
(SD) l needs nal Ethics
(PE)
UNIT 1 INTRODUCTION TO INDIAN FINANCIAL CO1
SYSTEM. 15 Hrs 25% 1, 2, 4
CO2
 Structure and nature of Indian Financial System; Meaning and
role of Financial and Non-financial Intermediaries in Economic
Development; Structure and Features of Indian Co-operative
Banks. Financial Sector Reforms
UNIT 2 INDIAN MONEY MARKET
Meaning and Structure of Money Market; Characteristic
Features of Indian Money Market. Money market in Developed
Countries; Call Money Market; Treasury Bills Market; 15 Hrs 25% 1,4 CO3
Commercial Papers Market, Certificate of Deposits, Money
Market Mutual Funds, Weaknesses of Indian Money Market;
Money Market Reforms.
UNIT 3 INDIAN CAPITAL MARKET
Meaning and role of Capital Market. Difference between money
market and capital market. Primary Market: New Issue Market, EMP L G
Role and Functions of Merchant Banks; Grooming of a New SD N HV
Public Issue. CO4 R
15 Hrs 25% 2, 4, 5
Secondary Market: Stock Exchange: Role and Functions,
Changing Dimensions of Stock Exchanges, New Instruments
traded in stock Exchanges: Futures, Options, Mutual Funds,
Commodities, Currencies. Role of SEBI in Capital Market
Reforms.
UNIT 4 HOUSEHOLD FINANCE IN INDIA
Structure, Trends and Behaviour of Household Finance in
India; Structure of Interest Rates, Return on Household
Savings, Small Savings Schemes, Protection of small
15 Hrs 25% 2, 4 CO5
Investors; Recommendations of Various Committees on
Household Savings in India .
Reference Books:
1. Bhole, L. M., Financial Markets and Institutions, TMH.
2. Saha, S. S., Indian Financial System and Markets, Mcgraw Hill Education.
3. Pathak, B., Indian Financial System, Pearson, New Delhi.
4. Chakravarty Committee Report, RBI
5. Indian Household Finance, RBI Committee Report, July, 2017
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Banking and Insurance
MASTER OF COMMERCE (M. Com) - General Level Programme
Economics Of Banking and
Year I Credits / Hours per week 03 Hrs
Insurance (BNK2105)
Year of Introduction: 2018-19
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision:
Mode of Transaction Lectures and Tutorials
Course Outcomes (COs): BNK 2105
CO1: Understand the role and importance of commercial banks in the economic development of the country.
CO2: Understand the working and functions of Reserve Bank of India primarily its role in framing and regulating Monetary Policy.
CO3: Understand the different products and operation of banks in the delivery of services.
CO4: Understand the fundamental concepts of insurance and its by-products.
CO5: Learn about the structure, functions and role of regulatory mechanism of the Insurance Industry in India.
Unit No. Topic/Unit Contac Weight BT CO PO Elements Releva Relation
t age Levels of nce to to Gender
Hours (%) Employab Local (G),
ility (L)/ Environm
(Emp) / Nation ent and
Entrepre al (N)/ Sustainab
neurship Region ility (ES),
(Ent)/ al(R)/G Human
Skill lobal Values
Developm (G) (HV)and
ent (SD) develo Professio
pmenta nal Ethics
l needs (PE)
UNIT 1 FUNDAMENTALS OF BANKING SYSTEM AND CO1
11 25% 1,2 PE
MONETARY POLICY: CO2
 Role and Importance of Banks in the economic
development of the country, Commercial Banks,
Cooperative Credit Institutions and RRBs – Objectives
and Structure,
RBI- Functions, Role and major Policies, NABARD,
Priority Sector Lending – Effect on Socio-Economic
Development in India.
Monetary Policy- Meaning, Objectives, Tools, Measures
of Money Supply, Effect of Jan Dhan Yojna on the Indian
Economy
UNIT 2 BANKING PRODUCTS AND OPERATIONS:
Bank Deposit Accounts: Opening, Operations and
Closure, KYC norms, Mandate and Power of Attorney,
Facility of Nomination, Deposit Insurance.
Advances: Principles of Sound Bank Lending, Types of
12 25% 1,2,3,4 CO3
Security, Methods of charging Securities, Bank
Advances: Types, Documentation of Borrowers and
Securities, Consortium Financing.
NPAs, Industrial Sickness, Revival of Sick Units – EMP L,N
Recovery Mechanism.
UNIT 3 FUNDAMENTALS OF INSURANCE:
Insurance- Introduction, Definition, Importance,
Functions, Role in the economy, Fundamental Principles
of Insurance,
Difference between Life and General Insurance, Life 11 25% 1,2
CO4
Insurance Products in India,
Concepts in Life Insurance-Riders, Surrender Value,
Maturity and Death Claims, Assignment and Nomination
of Policies
UNIT 4 GENERAL INSURANCE AND INSTITUTIONS:
Current Insurance Scenario-Growth of Insurance Industry 11 25% 1,2 CO5
in India,
 Malhotra Committee Recommendations – IRDA:
Constitution, Objectives, Major Functions and Powers,
Duties and Obligation.
Marine Insurance Policies and Products, Fire Insurance
Policies, Motor Insurance and Miscellaneous Insurance
Policies
References:
1. H R Machiraju: Indian Financial System Published by Vikas Publishing House Pvt. Ltd.
2. P N Varshney: Banking Law and Practice Published by Sultan Chand & Sons.
3. P K Srivastava: Banking Theory & Practices. Published by Himalaya Publishing House.
4. H L Bedi and V K Hardikar: Practical Banking Advances. Published by UBS Publishers.
5. Dr. P. Periasamy: Principles & Practices of insurance. Published by Himalaya Publishing House.
6. M J Mathew: Insurance; Published by RBSA Publishers, Jaipur.
7. P K Gupta: Fundamentals of Insurance, Published by Himalaya Publishing House.
8. Insurance products by IIBF Published by Taxmann.
9. G. Krishnaswamy: Principles and practice of life insurance Published by Excel books.
10. Paul Samuelson & William Nordhaus: Macroeconomics, Published by McGraw Hill Education.
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Accounting and Financial Management
MASTER OF COMMERCE (M. Com) - General Level Programme
ACF 2105 Corporate
Year I Credits / Hours per week 04
Accounting
Year of Introduction: 2018-19
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision: -
Mode of Transaction Lectures
Course Outcomes (COs): ACF2105
CO1: Gain knowledge about the preparation and presentation of IND AS Compliant Financial Statement
CO2: Learn about the provisioning norms related to dividend as per Companies Act 2013
CO3: Learn and understand about the preparation of consolidated financial statements applying relevant IND AS
CO4: Gain knowledge about the preparation of financial statements with regards to investment in joint venture & associates applying IND AS.
CO5: Get appraised about the measurement & recognition norms with regards to business combinations as per relevant IND AS.
CO6: Get familiar with accounting for Taxes applying IND AS
CO7: Understand the accounting for employees Stock Options Plans complying IND AS.
Con Wei BT CO PO Elements Relevance Relation to
tact ghta Level of to Local Gender (G),
Hou ge Employab (L)/ Environmen
rs (%) ility National t and
(Emp)/ (N)/ Sustainabilit
Entrepre Regional( y (ES),
neurship R)/Global Human
(Ent)/ (G) Values
Skill developm (HV)and
Developm ental Professional
ent (SD) needs Ethics (PE)
UNIT 1 1. Introduction to statutory requirements relating to CO1
maintenance of books of accounts, preparation, adoption 15 25 1,2,3 CO2
 and filing of financial statements, provisions of
Schedule II and Schedule III of the CompaniesAct,2013
2. Provisions relating to declaration and payment of
dividends
UNIT 2 1. Preparation of Consolidated Financial Statements 15 Hrs CO3 EMP, N PE
15 25 1,2,3
2. Investment in Associate and Joint Venture CO4 ENT,SD
UNIT 3 1. Accounting for Business Combination - Various terms-
Acquirer, Acquisition date, Acquisition method
Recognition and measurement of identifiable assets and
15 25 1,2, 3 CO5
liabilities, Bargain Purchase, Contingent Consideration,
Goodwill Common control business combinations –
pooling of interest method
UNIT 4 1. Accounting for Taxation CO6
15 25 1, 2,3
2. Accounting for Employee Stock Option Plan (ESOPs) CO7
Note: The recent developments in the paper be considered as implied part of the Curriculum.
Reference Books
1. Illustrated Guide to Ind AS by B. D. Chatterji, Latest Edition,TAXMANN Publication.
2. Ind AS simplified by CA Anand J Banka, Wolters Kluwer CCH Publication,2016.
3. Ind AS- Interpretation, Issues and Practical Application by Dolphy D’Souza and Vishal Bansal, Snow White Publications, 2015.
4. Indian Accounting Standards – Ready Recknor by Dr. A.L.Saini,Snow white Publications, 2016
5. Practical Guide to Ind AS and IFRS by CA Kamal Garg, Bharat Publication,2016
6. A Quick Guide to Indian Accounting Standards by Chintan Patel and Bhupendra Mantri, TAXMANN Publications,2017( 3rd Edition)
Financial Instruments as per Ind AS – Accounting, Reporting, Presentation and Disclosure by R.VenkataSubramanyam, Wolters Kluwer CCH
7.
Publication,2016
8 Students Guide to Indian Accounting Standards (Ind AS) BY D.S.Rawat., Taxmann Publication
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Accounting and Financial Management
MASTER OF COMMERCE (M. Com) - General Level Programme
ACF 2106: Cost and Management
Year I Credits / Hours per week 04
Accounting
Year of Introduction: 2018-19
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision: -
Mode of Transaction Lectures and Tutorials
Course Outcome (CO): ACF 2106
CO1: Get acquainted with the conceptual framework of Cost and Management Accounting.
CO2: Know about different methods of costing and their applicability to different production and decision environments.
CO3: Learn about the concept of Activity Based Costing and application of Activity Based Management Techniques to reduce costs.
CO4: Understand the concept of Responsibility Accounting system and describing its application in controlling costs.
CO5: Gain an understanding about different Pricing Decisions, Explain Strategic Profitability Analysis and its application in Cost Management.
CO6: Learn to calculate examples to explain the technique of Standard Costing and its application in cost control.
CO7: Learn the budgeting process and illustrate the Budgetary control process as a means of evaluation of performance and cost control.
CO8: Know the concept of Value Chain Analysis.
CO9: Learn the concept of Target Costing and examining the implications of using target costing on pricing and cost control.
CO10: Identify the costs involved at different stages of product life cycle and explain and describe the implications of Life Cycle Costing on Product
pricing, performance management and decision making.
Unit No. Topic/Unit Conta Weighta BT CO PO Elemen Releva Relation to
ct ge ts of nce to Gender
Level
Hours Emplo Local (G),
(%)
yability (L)/ Environme
(Emp)/ Nation nt and
Entrep al (N)/ Sustainabil
reneur Region ity (ES),
ship al(R)/G Human
(Ent)/ lobal Values
 Skill (G) (HV)and
Develo develo Profession
pment pmenta al Ethics
(SD) l needs (PE)
UNIT 1 Introduction and Basic Concepts. 15 25 1,2,3 CO1,
Methods of Costing CO2
UNIT 2 Activity-Based Costing and Activity Based Management 15 25 1,2,3 6 CO3,
Responsibility Accounting CO4
UNIT 3 Pricing Decision, Strategic Profitability Analysis and Cost 15 25 2,3,4 CO5, EMP L,N HV
Management CO6 SD PE
Standard Costing
UNIT 4 Budgeting and Budgetary control 15 25 1,2,3, CO7,8,
Value Chain Analysis, Target Costing, Life Cycle Costing 4,6 CO9,10
Reference Books
1. Advanced Cost and Management Accounting By Ravi M. Kishore (Taxmann)
2. Cost Accounting : A Management Emphasis By C. T. Horngren, (Tata Mc Graw Hill )
3. Cost Accounting : A Managerial Emphasis by Horngren, Datar and Foster (Perason Education)
4. Cost and Management Accounting by S. N Maheshwari (Sultan Chand & Sons)
5 Cost and Management Accounting by V. K Saxena & C. D Vashist (Sultan Chand & Sons)
6. Cost and Management Accounting By S. P Jain & K.L Narang, (Kalyani Publishers)
7. Cost and Management Accounting By V. K Saxena & C. D Vashist, (Sultan Chand & Sons)
8. Fundamentals of Cost Accounting by William N. Lanen, Shannon W. Anderson and Michael W. Maher
9. Management Accounting By Atkinson, Banker, Kaplan & Young ,(Pearson Education Asia)
10. Management Accounting, By M. Y. Khan & P. K Jain, (Tata Mc Graw Hill Publishing Co.)
11. Management and Cost Accounting by Drury Colin (International Thomson Business Press, London)
12. Management Control System by Robert N Anthony and Vijay Govindarajan (The Mc Grow Hill )
13. Managerial Cost Accounting by J. Batty
14. Principles and Practice of Cost Accounting by N. K Prasad (Book Syndicate (p) Ltd, Kolkata)
15. Principles and practice of cost Accounting, by Asish Bhattacharya (S. Chand)
Note: The recent developments in the paper be considered as implied part of the Curriculum
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Commerce and Business Management
MASTER OF COMMERCE (M. Com) - General Level Programme
Core / Elective / Foundation
Year I CBM 2206: Human Resource Management And Credits / Hours per week 04 / 60
Industrial Relations
Year of Introduction:2018-19
Semester II Maximum Marks / Grade 100
Year of Syllabus Revision:
Mode of Transaction Lectures and Tutorials
Course Outcome (CO): CBM 2206
CO1: Gain knowledge about the concept of HRM, HR policies, procedures and programmes.
CO2: Learn about the HR strategy and to measure its contribution in business.
CO3: Interpret HR functions and contemporary issues.
CO4: Learn and analyze the concept of employee relations and industrial relations.
CO5: Get acquainted with concepts of industrial dispute, significance of employee empowerment etc.
Unit No. Topic/Unit Contac Weighta BT CO PO Elemen Releva Relation to
t ge Level ts of nce to Gender
Hours (%) Emplo Local (G),
yability (L)/ Environme
(Emp)/ Nation nt and
Entrep al (N)/ Sustainabil
reneur Region ity (ES),
ship al(R)/G Human
(Ent)/ lobal Values
Skill (G) (HV)and
Develo develo Profession
pment pmenta al Ethics
(SD) l needs (PE)
UNIT 1 INTRODUCTION TO HUMAN RESOURCE
MANAGEMENT
• HRM in changing environment – HR Analytics for
recognizing changing trends – Role of HR function and
Competencies of HR Professionals in Globalised era. 15 25 1,2 CO1
• HR Policies, Procedures & Programmes
• Developing HR strategy and measuring its contribution
to business.
• Internationalization of HRM
UNIT 2 HRM FUNCTIONS & CONTEMPORARY ISSUES
• Human Resource Planning-Techniques & Importance-
Job Analysis-Application of Job Analysis-Special kinds
of Recruitment-Making Recruitment effective-
Measuring effectiveness of Selection procedure. CO2
15 25 2,3,4
• Learning & Development-Talent Management- CO3
Developing High Potential employees-Managing
Employees careers –Competency Management
• Modern Compensation issues- Employee engagement- L,N,R, G
EMP
IT in Human Resources G HV
SD
UNIT 3 EMPLOYEE RELATIONS & INDUSTRIAL PE
RELATIONS
• Concept of Employee Relations and Industrial Relations-
Approaches and Models to IR-IR in Post Globalised Era-
Salient Features of IR in India-Factors influencing IR-
CO4
Development of IR in India and changing role of parties 15 25 1,2,4
CO5
in IR.
• Employers organization and IR-Trade Unionism-
Structure and Government of Trade Union-Size and
Finance of Trade Unions-Problems.
• ILO
UNIT 4 DISPUTE SETTLEMENT AND INDUSTRIAL 2,3,4,5, CO4
15 25
RELATIONS 6 CO5
 • Industrial Dispute and Strikes and Lockouts; Workers
participation in Management; Disciplinary Proceedings.
• Meaning and Significance of Employee Empowerment;
Quality Circles
• Employees’ Provident Fund and Miscellaneous
Provision Act, 1952: Key Definitions, Contributions,
Pension Schemes, Deposit Linked Insurance Scheme,
• Mode of Recovery of amount due to employees, Special
provisions relating to existing Provident fund.
• Maternity Benefit Act ,1961
Reference Books
1. P.R.N. Sinha:Indu Bala Sinha: Seema Sekhar: Industrial Relations-Trade Unions& Labour legislation. Published by Pearson Publications
2. Sharon Pande: Swapnalekha Basak: Human Resource Management; Text and Cases: Published by Pearson Publications
3. Dessler Gary: Biju Varkkey:Human Resource Management: Published by Pearson Publications
4. Bernardin John H: Human Resource Management; An Experiential Approach: Published by McgGraw Hill
5. Pattnayak Biswajeet: Human Resource Management: Prentice Hall of India
6. Goswami V.G.: Labour and Industrial Laws
7. A.M.Sharma: Aspects of Labour Welfare and Social Security; Himalaya Publishing House
8. Bohlander: Human Resource Management; Thomson Publication
9. Mathis: Human Resource Management; Thomson Publication
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Accounting & Financial Management

MASTER OF COMMERCE (M. Com) - General Level Programme

ACF 2205: Security Analysis and
Year I Credits / Hours per week 04
Portfolio Management
Year of Introduction: 2018-19
Semester II Maximum Marks / Grade 100
Year of Syllabus Revision: -
Mode of Transaction Lectures and Tutorials
Course Outcome (CO): ACF 2205
CO1: Learn and understand the concepts of investment environment.
CO2: Understand the concept of risk and return, identify the sources and types of risk, To illustrate and give examples for measuring expected return and
risk.
CO3: Learn the concept of fundamental and technical analysis, illustrate important chart formations or price patterns and technical indicators,
understand the analysis and valuation of Bonds,
CO4: Learn the Concept of ‘Efficient Market’ and its implications for security analysis and portfolio management, understand the Capital
Asset Pricing Model (CAPM).
CO5: Learn and understand with illustration and problems, the concept of Portfolio Theory, Portfolio Return and Risk, Efficient Frontier,
Optimal Portfolio. Learn to apply the concept of portfolio management to evaluate the performance of a selected portfolio for a certain period
through implementation and review of Portfolio.
CO6: Understand basics of derivatives, various types of derivatives, Analysis of futures and options, To be able to assess risk and prepare risk
reductions strategies.
Unit No. Topic/Unit Contact Weightage BT CO PO Elemen Releva Relation to
Hours (%) Level ts of nce to Gender
Emplo Local (G),
yability (L)/ Environme
(Emp)/ Nation nt and
Entrep al (N)/ Sustainabil
reneur Region ity (ES),
 ship al(R)/G Human
(Ent)/ lobal Values
Skill (G) (HV)and
Develo develo Profession
pment pmenta al Ethics
(SD) l needs (PE)
UNIT 1 The Investment Environment: An Overview Investment, 15 25 1,2,3,4 CO1,
Investment vs. Speculation vs. Gambling, Investment CO2
Alternatives, Criteria for Evaluation
Risk and Return: Sources of Risk, Types of Risk,
Components of Return, Measuring Historical Return and
Risk, and Measuring Expected Return and risk.
UNIT 2 Fundamental Analysis (Economy-Industry-Company 15 25 1,2,3,4 CO3,
Analysis), Technical Analysis: Basic Premises, Dow CO4
Theory, Charting Techniques, Technical Indicators, The
Analysis and Valuation of Bonds, Efficient Market
Hypothesis (EMH): Three levels of market efficiency,
and Implications for Investment Analysis, Capital Asset
Pricing Model (CAPM). EMP L,N,R HV
SD PE
UNIT 3 Portfolio Theory: The Benefits of Diversification, 15 25 1,2,3, CO5
Portfolio Return and Risk, Measurement of 4,6
Co-movements in Security Returns, Efficient Frontier,
Optimal Portfolio, Global Investing. Portfolio
Management: Investment Policy and Strategy - The
Grand Design
Portfolio Management: Implementation and Review:
The Specific Moves
Contemporary Developments: Professional and
Institutional Money Management, Faith Investing
UNIT 4 Derivatives and Risk Analysis: Meaning and types of 15 25 2,4,6 CO6
derivatives, Analysis of futures and 15 Hrs
 options, Risk Assessment, Factors affecting risk, Risk
reductions strategies
Reference Books
1. Investment Analysis & Portfolio Management –Prasanna Chandra (TMH)
2. Investments Analysis and Behaviour – Mark Hirschey& John Nofsinger (TMH)(SIE)
3. Investments -Bodie, Kane, Marcus and Mohanty (TMH
4. Investment Management -Preeti Singh (Himalaya Pub.)
5 Fundamentals of Investments – Alexander, Sharpe &Bailey (PHI)
6. Investment Analysis & Portfolio Management – Frank Reilly & Keith Brown (Thomson)
7. Portfolio Construction, Management, & Protection – Robert A. Strong (Thomson)
 The Maharaja Sayajirao University of Baroda
Academic Year 2020-2021
Faculty of Commerce
Department of Cooperative Management & Rural
Studies
MASTER OF COMMERCE (M. Com) - General Level Programme
Core
Year I CPR 2205: Agribusiness Management Credits / Hours per week 3hr

Semester II Year of Introduction: 2018-19 Maximum Marks / Grade 100

Year of Syllabus Revision:--
Mode of Transaction Lectures and Tutorials
Course Outcome (CO): CPR 2205
CO1 Understand the Basic Concept, Features and Importance of Agri-Business in India.
CO2 Learn about the Significance of Agro-Processing Industries in India.
CO3 Understand the Objectives, Growth and Problems of Agriculture Marketing in India.
CO4 Gain the Knowledge on Rural Finance in India.
Unit No. Topic/Unit Conta Weighta BT CO PO Eleme Relev Relation
ct ge (%) Level nt s of an ce to
Hour Emplo to Gender
s ya Local (G),
bility (L)/ Environ
(Emp) Nation ment
/ al (N)/ and
Entre Region Sustaina
pre al bility
neurs (R)/Gl (ES),
hip ob al Human
(Ent)/ (G) Values
Skill develo (HV)and
Devel p Professio
op mental nal
 ment needs Ethics
(SD) (PE)
UNIT 1 Agribusiness in India: Concept of Agribusiness, need for 11 25 1, 2, 3 CO1
Agribusiness in India- Indian Agribusiness scenario.
Distinguish features and scope for Agribusiness in India,
emerging issues in Agribusiness management in India.
UNIT 2 Agro Processing Industries in India: Significance and 11 25 1,2,3,4 CO2
Development of Agro Processing Industries in India with
special reference to Sugar, Cereals and Pulses.
Horticulture and Dairy Industries with reference to co-
operatives.
UNIT 3 Value addition and Marketing of Agriculture Produce: 11 25 1, 2, 3,4 CO3
Introduction, importance and objectives of agricultural
marketing, Growth and development of cooperative marketing
and regulated markets in India. EMP N PE
Marketing functions- Grading, Storage, Transport, Packaging
and value addition in agriculture.
Marketing of agriculture inputs and IT in agriculture.
UNIT 4 Organizational Structure of Agricultural Finance: Need and 12 25 1,2,3,4,5 CO4
importance of rural finance, sources of rural credit, defects of
non- institutional credit sources and features of good
agricultural credit system.
Role of NABARD, RRBs (Regional Rural Banks) in sphere of
agricultural finance.
Innovation in agricultural financing, Micro Finance
Institutions, SHGs (Self Help Group), Kisan Credit Cards,
SAA (Service Area Approach).
Reference Books
1. Agricultural Finance and Management. Reddy, S 2017 Oxford and IBH
2. Agro Entrepreneurship- Panigrahi,S , 2017 scientific publication.
3. Agribusiness and Entrepreneurship Development- dandekar,v 2016, Manglam publication.
4. Indian economy-Mishra and Puri-Himalaya publication house. Latest edition.
5. Entrepreneurship in Indian agriculture - C.sekhar 2016 MJP publishers.
6. Ruddar Datt and K.P.M Sundaram: Indian Economy.
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Accounting & Financial Management
MASTER OF COMMERCE (M. Com) - General Level Programme
CORE COMPULSORY:
Year I ACF 2206 Accounting for Business Credits / Hours 03/45hrs
Decisions
Year of Introduction: 2018-19
Semester II Maximum Marks / Grade 100
Year of Syllabus Revision:
Mode of Transaction Lectures
Course Outcomes (COs): ACF2206:
CO1 Get appraised with knowledge of classification of cost for business decision making.
CO2 Acquire detailed understanding of business decision problem.
CO3 Enable students to apply various techniques of analysis in financial statements.
CO4 Get acquainted with application of absorption technique for business decisions.
CO5 Learn to analyze financial & operating leverage.
CO6 Learn about the short term business decision applying various tools.
CO7 Understand the decision making process under risky & uncertain situations.
CO8 Understand the allocation of scarce resources & identification of best alternatives.
CO9 Aware of concept of performance measurement.
CO10 Enable the students with application of various methods of transform pricing
CO11 Gain conceptual understanding with regards to MIS, MRS & MCS.
Unit No. Topic/Unit Contact Weightage BT CO PO Eleme Releva Relation
Hours (%) Level nts of nce to to Gender
Empl Local (G),
oyabil (L)/ Environm
ity Nation ent and
(Emp) al (N)/ Sustainab
/ Region ility (ES),
Entre al(R)/G Human
prene Values
 urshi lobal (HV)and
p (G) Professio
(Ent)/ develo nal Ethics
Skill pmenta (PE)
Devel l needs
opme
nt
(SD)
UNIT 1 Introduction
CO1
Classification of cost for business decision making 1,2,
12 32.5 CO2
Business decision Process 3,5
CO3
Financial Statement Analysis
UNIT 2 Introduction, advantages and disadvantages of
Absorption and Marginal Costing CO4
1,2,
Cost Volume Profit Analysis 11 32.5 CO5
3
Analysis of financial and operating leverage CO6 Emp,
L,R,N,
Short Term Business Decisions using various tools Ent PE
G
UNIT 3 Decision Making Under Risk and Uncertainty SD
1,2, CO7
Allocation of scarce resources, identification of best
11 17.5 3, 4, CO8
alternative etc.
5,6 CO9
Performance Measurement
UNIT 4 Transfer Pricing
1, 2,
Management Information System (MIS) CO10
11 17.5 3,4,
Management Reporting System CO11
5
Management Control System
Reference Books
1. Advanced Cost and Management Accounting By Ravi M. Kishore (Taxmann)
2. Cost Accounting: A Management Emphasis By C. T. Horngren, (Tata Mc Graw Hill Publishing Co.)
3. Cost Accounting : A Managerial Emphasis by Horngren, Datar and Foster (PerasonEducation)
4. Cost and Management Accounting By S. P Jain & K.L Narang, (Kalyani Publishers)
5. Cost and Management Accounting By V. K Saxena & C. D Vashist, (Sultan Chand & Sons)
6. Cost and Management Accounting, By S. N Maheshwari, (Sultan Chand & Sons)
7. Management Accounting By Atkinson, Banker, Kaplan & Young ,(Pearson EducationAsia)
8. Management Accounting, By M. Y. Khan & P. K Jain, (Tata Mc Graw Hill Publishing Co.)
9. Management and cost Accounting, by Collin Dury (Van Nostrand Reinhold, UK)
10. Management Control System by Robert N Anthony and Vijay Govindarajan (The McGrow Hill Companies)
11. Principles and Practice of Cost Accounting by N. K Prasad ( Book Syndicate (p) Ltd,Kolkata)
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce
Academic Year 2020-21
Department of Accounting & Financial
Management
MASTER OF COMMERCE (M. Com) - General Level Programme
Core Subject:
Year I ACF 2207 Advanced Financial Credits / Hours per week 04
Management
Year of Introduction: 2018-19
Semester II Maximum Marks / Grade 100
Year of Syllabus Revision: -
Mode of Transaction Lectures
Course Outcomes (COs): ACF 2207
CO1 Acquire knowledge of basic concepts, agency problem and goals of financial management.
CO2 Understand the working capital policy of a firm.
CO3 Apply the sources of working capital in financing the operating cycle of a corporate.
CO4 Understand the different sources of long term sources of finance.
CO5 Apply techniques of inventory management, receivable management and cash management seeking trade-off between costs and benefits.
CO6 Learn and calculate Specific cost and Weightage average cost of different sources of capital.
CO7 Understand the capital structure theories and explore the relationship between capital structure and value of a firm.
CO8 Apply the basic principles and appraisal techniques of Capital Budgeting for selecting best corporate projects in India.
CO9 Apply different model of dividend policies and evaluate the implications on valuation of a corporate enterprise.
CO10 Understand the business combinations and analyse the financial implication on value of a firm.
CO11 Acquire the knowledge of international financial management.
Unit No. Topic/Unit Contact Weightage BT CO PO Elem Relevanc Relatio
Hours (%) Level ents e to Local n to
of (L)/ Gender
Empl National (G),
oyabil (N)/ Environ
ity Regional( ment
(Emp R)/Globa and
)/ l (G) Sustain
 Entre developm ability
prene ental (ES),
urshi needs Human
p Values
(Ent)/ (HV)an
Skill d
Devel Professi
opme onal
nt Ethics
(SD) (PE)
UNIT 1 1) Introduction: Evolution, Finance Functions, Goals of
Financial Management, Basic Concepts in Finance, CO1,
Introduction to agency problem 15 25 1,2,3 CO2,
2) Working Capital Policy CO3
3) Working Capital Financing
UNIT 2 1) Inventory Management
2) Receivable Management CO4,
15 25 2,3 Emp.,
3) Cash Management CO5 L,R,N,G PE
4) Long Term Sources of Finance SD
UNIT 3 1) Cost of Capital CO6,
2) Capital Structure Planning: Models and Practical Issues 15 25 1,2,3 CO7,
3) Capital Budgeting: Complex Analysis CO8
UNIT 4 1) Dividend Theories and Policy CO9,
2) Business Combinations 15 25 1,2,3 CO10,
3) Introduction to International Financial Management CO11
Reference Books
1. Financial Management : I. M. Pandey (Vikas)
2. Financial Management : Theory & Practice by Prasanna Chandra (TMH)
3. Fundamentals of Financial Management : Ramesh K. S. Rao (Macmillan)
4. Corporate Finance : Theory & Practice by Aswath Damodaran (John Wiley)
5. Corporate Finance : Theory & Practice by Vishwanath S.R. (Response Books/Sage)
6. Essential of Managerial Finance : Weston & Brigham
7. Financial Management : Ravi M. Kishore (Taxmann)
8. Fundamentals of Financial Management : James C. Van Horne
9. Principles of Corporate Finance by Brealey and others (TMH)
10. Financial Management : Theory, Concepts and Problems : R.P. Rustogi (Taxmann)
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Business Economics
MASTER OF COMMERCE (M. Com) - General Level Programme
Core Compulsory
Year II Credits / Hours per week 60 Hrs
BEC2314: Business Environment
Year of Introduction:2019-20
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision:
Mode of Transaction Lectures and Tutorials
Course Outcomes (COs): BEC2314
CO1: Develop understanding regarding business environment
CO2: Analyze the social prospective of business
CO3: Understand and analyze the role of the government in the growth and development of business
CO4: Understand the aspects related to corporate governance and corporate social responsibility.
CO5: Understand the importance of global business environment
CO6: Analyze the role WTO, IMF and World Bank for the growth and development of business in developing economies.

Unit No. Topic/Unit Contact Weighta BT CO PO Elemen Releva Relation

Hours ge Levels ts of nce to to
(%) Employ Local Gender
ability (L)/ (G),
(Emp) / Nation Environ
Entrep al (N)/ ment and
reneurs Region Sustainab
hip al(R)/G ility (ES),
(Ent)/ lobal Human
Skill (G) Values
Develo develo (HV)and
pment pmenta Professio
(SD) l needs nal Ethics
(PE)
UNIT 1 INTRODUCTION
Business as an activity, Business Environment -
Concept, Types of Business: Internal and External
1, 3, 4,
Environment, Micro and Macro Environment of 15 Hrs 25% CO1
6
business. Business Environment Analysis-
Benefits and limitations. The global and Indian
Business Scenario.
UNIT 2 BUSINESS AND SOCIETY
STEPIN Analysis [Social, technological,
Economic, Political, International, and Natural
factors affecting Business environment]
CO2
BUSINESS AND GOVERNMENT 15 Hrs 25% 1, 4
CO3
Government role in shaping business, LPG Model,
FDI: reasons, costs & benefits, Cross Border
Merger and Acquisitions, Competition Act 2002,
L
Consumerism and Business
ENT N ES
UNIT 3 CORPORATE GOVERNANCE AND
SD R HV
COROPORATE SOCIAL RESPONSIBILITY
G
Corporate Governance: Meaning and Importance
of Corporate Governance.
Corporate Social Responsibility 15 Hrs 25% 1, 4,6 CO4
Natural environment: Ecology, Global Warming,
Commercialization and its economic implication,
Business Ethics, Social Audit, Legal Environment
of Business.
UNIT 4 GLOBAL ENVIRONMENT: INDIA AND
WORLD ECONOMY
Economic Integration: Overview, Multilateralism
V/s Regionalism, WTO : Structure and functions, CO5
15 Hrs 25% 1, 4,6
Regional Blocks, Technology and global CO6
competition-TNCs & MNCs, E- Business-
advantages and disadvantages, India’s Position in
Global business environment.
Reference Books:
1. Business Environment- Dr. Swabera Islam & Dr. Evakorlang Kharkongor, Taxmann Publication.
2. Business Environment: Text & Cases- Francis Cherunilam, Himalaya Publishing House
3. Economic Environment of Business : Biswanath Ghosh, vikas Publishing House Pvt. Ltd
4. Essentials of Business Environment: K.Aswathappa, Himalaya Publishing House.
5. Business environment :Text and Cases- Justin Paul- Tata McGraw-Hill publishing Company Limited.
6. Internatioinal Business: Text and Cases – P. subba Rao- Himalaya Publishing House.
7. International Business: Environment and management: V.K. Bhalla and S. Shivaramu, Anmol Publications Pvt. Ltd.
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Business Economics
MASTER OF COMMERCE (M. Com) - General Level Programme
Core Compulsory
Year II BEC2315: Applied Economic and Credits / Hours per week 60 Hrs
Business Laws
Year of Introduction:2019-20
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision:
Mode of Transaction Lectures and Tutorials
Course Outcomes (COs): BEC2315
CO1: Study and understand the Acts, Laws and Regulation regarding industry in India
CO2: Learn the regulations pertaining to market in India
CO3: Understand the issues related to foreign trade
CO4: Examine the role of international bodies in foreign trade
CO5: Understand and examine the recent development in the Indian industrial sector.

Unit No. Topic/Unit Contact Weighta BT CO PO Elemen Releva Relation

Hours ge Levels ts of nce to to
(%) Employ Local Gender
ability (L)/ (G),
(Emp) / Nation Environ
Entrep al (N)/ ment and
reneurs Region Sustainab
hip al(R)/G ility (ES),
(Ent)/ lobal Human
Skill (G) Values
Develo develo (HV)and
pment pmenta Professio
(SD) l needs nal Ethics
(PE)
UNIT 1 REGULATION OF INDUSTRY
Industrial Policy Resolution 1991, Competition
15 Hrs 25% 1, 2, 4 CO1
Act 2002, Essential Commodities Act, Essential
Services Maintenance Act
UNIT 2 REGULATION OF MARKETS
Consumer Protection Act, Right to Information
15 Hrs 25% 1, 2, 4 CO2
Act, Labor Legislations and Labor Welfare in L
G
India ENT N
ES
UNIT 3 FOREIGN TRADE SD R
HV
Foreign Trade Policy, WTO and Foreign Trade, CO3C G
15 Hrs 25% 1, 4, 5
Intellectual Property Rights, Economic Reforms, O4
FEMA
UNIT 4 RECENT DEVELOPMENTS AND POLICIES
GST, Demonetization, Monetary & Fiscal
15 Hrs 25% 4,6 CO5
Policies and Other Government Laws and its
effects, – Concept, Need, Impact and Future
Reference Books:
1. Business Environment - Francis Cherunilam
2. Indian Economy - Dutt and Sundaram
3. Indian Economy - Misra and Puri
4. Goods and Services Tax: Background, Present and Future Challenges – M. M. Sury, New Century Publishers, New Delhi
5. Business News
6. Economic Survey
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Accounting & Financial Management
MASTER OF COMMERCE (M. Com) - General Level Programme

Year II ACF 2306: Indian Tax Structure Credits 4

Year of Introduction: 2019-20

Semester I Maximum Grade / Marks 100
Year of Syllabus Revision: No
Mode of Transaction Lectures and Tutorials 60 HOURS

Course Outcomes (COs): ACF 2306

CO1: Acquire thorough understanding of PGBP & Capital gain by solving practical examples
CO2: Get clarity on various provisions relating to Clubbing of income, Set off & carry forward of losses & Deductions under Chapter VI-A of the Income
Tax Act, 1961
CO3: Derive thorough leaning on legislative ambit of CGST Act, 2017 with case studies
CO4: Derive thorough leaning on legislative ambit of IGST Act, 2017 with case studies
CO5: Acquire leaning to solve practical examples on Input Tax Credit including Input service distributor, Time of Supply & Reverse charge mechanism
Unit No. Topic/Unit Co Weightage BT CO PO Elemen Releva Relation to
nta ts of nce to Gender
ct (%) Level Employ Local (G),
Ho ability (L)/ Environm
urs (Emp)/ Nation ent and
Entrepr al (N)/ Sustainabi
eneursh Region lity (ES),
ip al(R)/G Human
(Ent)/ lobal Values
Skill (G) (HV)and
Develop Profession
 ment develo al Ethics
(SD) pmenta (PE)
l needs
UNIT 1 • Advance Provisions of Taxation of Income under the head
Profits and Gains from Business or Profession
Advance Provisions of Taxation of Income under the head 15 25 1,2,3 CO1
•
Capital Gains

UNIT 2 • Provisions for Clubbing of Income, Set off and Carry

Forward of losses 15 25 1,2,3 CO2
• Deductions from Gross Total Income and Tax Liabilities (EMP),
UNIT 3 • Introduction to GST and Important Definitions under GST (ENT) (N) (PE)
Act (SD)
• Nature and Scope of supply including mixed and 15 25 1,2,3 CO3
composite supply
• Time of Supply of Goods & Services
UNIT 4 • Inter-State and Intra-State Supply
• Place of Supply of Goods & Services - Import & Export CO4
15 25 1,2,3
• Reverse Charge Mechanisms (RCM) and Input Tax Credit &5
(ITC)
Reference Books
1. Direct Tax Laws By Shri T. N. Manoharan (Snow White)
2. Direct Taxes Law & Practice By Dr. Vinod Singhania & Dr. Kapil Singhania (TAXMANN)
3. Professional Approach to Direct Taxes Law& Practice By Dr. Girish Ahuja & Dr. Ravi Gupta (Bharat)
4. Direct Taxes A ready Referencer By CA G. Sekar (PADUKA’S)
5. Indirect Taxes Law and Practice by V. S. Datey- TAXMMAN Publication
6. GST- How to Meet Your Obligations Volume 1 & 2 by S. S. Gupta ( Taxmann )
7. GST Ready Reckoner by V. S. Datey ( Taxmann )
8. GST A Practical Guide by Dr. M. Govindrajan (CENTAX)
9. GST- Tariff of India by R. K. Jain ( CENTAX)
 The Maharaja Sayajirao University of Baroda
Faculty Commerce Academic Year 2020-21
Department of Commerce and Business Management
MASTER OF COMMERCE (M. Com) - General Level Programme
Core / Elective / Foundation
Year I CBM 2310: Organizational Behaviour Credits / Hours per week 04
and Consumer Behaviour
Year of Introduction: 2019-20
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision:
Mode of Transaction Lectures and Tutorials
Course Outcome (CO): CBM 2310
CO1: Create a fusion of two different areas of management that is Organisation Behaviour and Consumer Behaviour and establishing a link between them
CO2: Integrate the horizons of Marketing Management and Human Resource Management.
CO3: Get conversant with the concept of OB and to understand how individual behaviour shape organisation behaviour.
CO4: Understand the dynamics of Group behaviour and related concepts.
CO5: Gain basic conceptual and practical foundations of Consumer Behaviour.
CO6: Develop managerial skills for decision making on various Plans, Programs & Strategies based on Consumer Behaviour.
Unit No. Topic/Unit Contac Wei BT CO PO Elements Relevance Relation to
t ghta Lev of to Local Gender (G),
Hours ge el Employab (L)/ Environment
(%) ility National and
(Emp)/ (N)/ Sustainability
Entrepre Regional( (ES), Human
neurship R)/Global Values
(Ent)/ (G) (HV)and
Skill developm Professional
Developm ental Ethics (PE)
ent (SD) needs
UNIT 1 Introduction to Organisational Behaviour and
25 1,2,4
Individual Behaviour: Basic Understanding of the context 15 Hrs 1,2,3
% ,5
of OB: What is Organizational Behaviour, Nature and Scope
 of Organisational Behaviour, Diversity in Organization,
Perception, Motivation, Learning, Values, Attitudes and
Personality.
UNIT 2 Group Behaviour: Understanding dynamics of Group
behaviour, Foundations of Group Behaviour, Understanding 25
15 Hrs 1,2 1,2,4
Work teams, Power & Politics, Organizational Change & %
Stress Management, Organisational Culture
UNIT 3 Understanding Consumer Behaviour: Emergence of
Buyers’ Markets, Growing importance of Consumer,
Understanding Consumer behavior [An Overview] - EMP L,N,R HV
25 SD PE
Diversity of Indian Market and Emerging Indian 15 Hrs 1,2,3 1,2,5
%
Consumers. Consumer Research, Market Segmentation,
Consumer Motivation, Consumer Perceptions, Theories of
Consumer learning, Consumer Attitudes.
UNIT 4 Socio-Cultural Settings and Consumer Decision
Making: Reference Group & Family Influence, Social Class
influences on Consumer Decision Making. Cultural, Sub- 25
15 Hrs 1,2,3 1,2,6
cultural and Cross Cultural Influences on Consumer %
Behavior, Consumer Decision Making Process and
Diffusion of Innovation Process.
Reference Books
1. Stephan Robbins, Organisational Behaviour, Pearson Education
2. K.Aswathappa, Organisational Behaviour, Himalaya Publishing House Pvt.Ltd
3. Fred Luthans, Organisational Behaviour, McGraw-Hill
4.Margi Parikh &Rajan Gupta, Organisational Behaviour, Tata McGraw-Hill Publication
5. Udai Parreek, Understanding Organisational Behaviour, Oxford University Press
6. Leon G. Schiffman& Leslie Lazar Kanuk, Consumer Behavior, Prentice-Hall India, 10th Edition
7. Loudon & Della Bitta, Consumer Behavior, Tata McGraw-Hill, 4thEdition.
8. Blackwell and Engel, Consumer Behavior, Cengage Publication, Indian Edition.
9. Michael R. Solomon, Consumer Behaviour, PHI Publication, 9th Edition.
10. Majumdar, Consumer Behaviour, PHI Publication, Indian Edition.
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce
Academic Year 2020-21
Department of Accounting & Financial
Management
MASTER OF COMMERCE (M. Com) - General Level Programme
Year II ACF 2313 Research Methodology Credits / Hours per week 04
Year of Introduction: 2019-20
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision: -
Mode of Transaction Lectures
Course Outcomes (COs): ACF 2313
CO1 Aware with the concept of Research, Types of Research, Research Process and Research Design.
CO2 Formulate Research Problems and develop the Hypothesis
CO3 Gain knowledge about the types, sources and methods of data collection.
CO4 Get acquainted with measurement and scaling techniques used for carrying out the research.
CO5 Learn the practical application of techniques of analysis and evaluation of the data collected.
CO6 Learn and practice the process of testing of Hypothesis with help of software used for analysis of data
CO7 Develop the knowhow and skills with regards to search of literature and review of literature
CO8 Preparation of Research project, citations, referencing etc.
Contact Weightage BT CO PO Elemen Releva Relation to
Hours (%) Level ts of nce to Gender
Employ Local (G),
ability (L)/ Environme
(Emp)/ Nation nt and
Entrepr al (N)/ Sustainabil
eneursh Region ity (ES),
ip al(R)/G Human
(Ent)/ lobal Values
Skill (G) (HV)and
Develop develo Professiona
ment pmenta l Ethics
(SD) l needs (PE)
1 RESEARCH PROCESS
a. Scientific Social Research: Types and Process CO1
1,2,3
b. Formulation of Research Problems and 15 25 CO2
4,5,6
Development of Research Hypothesis
c. Research Design
2 DATA COLLECTION, MEASUREMENT AND
SCALING
a. Types and Sources of Data
b. Methods of Primary Data Collection 1,2,3 CO3
15 25
c. Secondary Data: Sources and Limitations 4,5,6 CO4
d. Measurement Scales: Sources of Error in
Measurement, Test of Sound Measurement
EMP,
e. Scaling: Meaning, Classification and Techniques N PE
ENT,SD
3 DATA ANALYSIS AND INTERPRETATION
a. Basic Data Analysis, Classification, Tabulation and
Graphical presentation of Data 1,2, 3 CO5
15 25
b. Testing of Hypothesis 4,5,6 CO6
c. Analysis of Variance
d. Computer Application for Data Analysis
4 PREPARATION OF RESEARCH REPORT
a. Literature Review and Literature Search Process
b. Preparation of Bibliography and citations 1, 2,3 CO7
15 25
c. Report Writing: Importance, Types, Structure and 4,5,6 CO8
Presentation
d. Precautions for writing Research Report
References
1. Dr. Deekap Chawla and Dr. Neena Sondhi - Research Methodology: Concepts and Cases (Vikas Publishing House)
2. C. R. Kothari – Research Methodology: Methods and Techniques (New Age International Publication)
3. T. S. Wilkinson and P. L. Bhandarkar – Methodology and Techniques of Social research (Himalaya Publishing House)
4. Sherri L. Jackson – Research Methods and Statistics: A Critical Thinking Approach (Cengage Learning)
5. Rigley Paul – Conceptual Foundations of Business Research (Jhon Wiley and Sons)
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2018 – 2019
Department of Commerce and Business Management
MASTER OF COMMERCE (M. Com) - General Level Programme
Core / Elective / Foundation
Year II CBM 2409 : Strategic Business Credits / Hours per week 04
Management & Operations
Year of Introduction: 2019-20
Semester II Maximum Marks / Grade 100
Year of Syllabus Revision:
Mode of Transaction Lectures and Tutorials
Course Outcome (CO) : CBM 2409
CO1: Define evolution, benefits and limitations of strategic management.
CO2: Learn about strategic decision making approaches and issues.
CO3: Gain understanding of environmental analysis, organizational analysis, corporate and business level strategies.
CO4: Learn about the model of strategy implementation.
CO5: Gain knowledge about the nature, importance, barriers and requirements for effective strategic evaluation.
CO6: Learn the techniques of strategic evaluation and control.
Unit No. Topic/Unit Contac Weightag BT CO PO Elemen Releva Relation
t e Level ts of nce to to
Hours (%) Emplo Local Gender
yability (L)/ (G),
(Emp)/ Nation Environ
Entrep al (N)/ ment and
reneur Region Sustainab
ship al(R)/G ility (ES),
(Ent)/ lobal Human
Skill (G) Values
Develo develo (HV)and
pment pmenta Professio
(SD) l needs
 nal Ethics
(PE)
UNIT 1 INTRODUCTION TO STRATEGIC MANAGEMENT
• Evolution of Strategic Management
• Strategic Management Conceptual Framework: Policy
- Strategy - Tactics - Levels of Strategy
CO1
• Strategic Management: Definition - Phases & Model 15 25 1,2,3
CO2
of Strategic Management Process - Benefits and
Limitations of Strategic Management
• Strategic Decision Making: Approaches & Issues
• Strategic Intent Hierarchy
UNIT 2 STRATEGIC FORMULATION
• Environmental Analysis: Concept - Characteristics
Environmental Factors - Competition analysis - Forces
shaping Competition - Appraising the Environment
• Organizational Analysis: Concept - Process - Factors -
Strategic Audit EMP L,N,R, HV
CO3
• Corporate-level Strategies: Concentration - Integration 15 25 3,4,6 SD G PE
- Diversification
• Business-level Strategies: Generic Strategies -
Competitive Gaming - Blue Ocean Strategy
• Strategic Choices: Concept - Process - Portfolio
Analysis - BCG Growth Share Matrix - GE Nine Cell
Planning Grid
UNIT 3 STRATEGIC IMPLEMENTATION
• Strategy Implementation: Nature - Barriers - Model of
Strategy Implementation - Mc Kinsey 7-S Framework
• Structural Considerations - Types of Organizational
15 25 3,5,6 CO4
Structures
• Behavioural Implementation: Leadership -
Organizational Culture - Values, Ideologies & Ethics -
Social Responsibility
 • Functional and Operational Implementation

UNIT 4 STRATEGIC EVALUATION & CONTROL

• Overview of Strategic Evaluation and Control: Nature -
Importance - Barriers - Requirements for Effective
CO5
Evaluation 15 25 5,6
CO6
• Strategic Control
• Operational Control
• Techniques of Strategic Evaluation and Control
Reference Books
1. Strategic Management and Business Policy, 3rd edition, AzharKazmi, Tata McGraw Hill Education Private Limited, New Delhi
2. Strategic Management, 6th edition, L. M. Prasad, Sultan Chand & Sons, New Delhi
3. Strategic Management, 12th edition, John Pearce, Richard Robinson and Amita Mital, Tata McGraw Hill Education Private Limited, New Delhi
4. Strategic Management, 1st edition, Dr. Jacob Thomas, Pearson Education, India
5. Business Policy and Strategic Management, 2nd edition, P. Subba Rao, Himalaya Publishing House Private Limited, India
 The Maharaja Sayajirao University of Baroda
Faculty Commerce Academic Year 2020-21
Department of Commerce and Business Management
MASTER OF COMMERCE (M. Com) - General Level Programme
Core / Elective / Foundation
Year II Credits / Hours per week 04
CBM 2410: Entrepreneurial Management
Year of Introduction: 2019-20
Semester II Maximum Marks / Grade 100
Year of Syllabus Revision:
Mode of Transaction Lectures and Tutorials
Course Outcome (CO): CBM 2410
CO1: Develop an entrepreneurial spirit and promote entrepreneurial culture in new generation.
CO2: Gain basic understanding about Entrepreneurship as an emerging profession.
CO3: Self-assessment of entrepreneurial potential and develop the confidence to venture into challenging career of entrepreneurship.
CO4: Create an urge among students to become entrepreneurial manager should they decide to take up job as a manager in an organization.
CO5: Learn to prepare a bankable business plan which can be considered prerequisite for starting and obtaining finance particularly from venture
finance, public issue etc.
CO6: Understand and appreciate challenges of starting and managing new ventures.
CO7: Learn about the contemporary Issues in entrepreneurship.

Unit No. Topic/Unit Contact Weight BT CO PO Element Relevance Relation to

Hours age Level s of to Local Gender (G),
(%) Employ (L)/ Environmen
ability National t and
(Emp)/ (N)/ Sustainabilit
Entrepr Regional(R y (ES),
eneurshi )/Global Human
p (Ent)/ (G) Values
Skill developme (HV)and
Develop ntal needs Professional
ment Ethics (PE)
(SD)
UNIT 1 The Entrepreneurial Development Perspective:
Definition & Nature of Entrepreneurship Role of
Entrepreneurship in Economic Development 25
15 Hrs 1,2 1,2
Characteristics of a Successful Entrepreneur Difference %
between Entrepreneur, Intrapreneur, and Manager
Entrepreneurial Process, Environmental Analysis
UNIT 2 Creating Entrepreneurial Venture: Creativity and
Business Idea (Sources of New Idea; Creative Problem
Solving) Business Plan (Meaning; Scope and Value;
Information Needs; Presentation of Business Plan)
25 1,24,
Institutional Support to Entrepreneurship Development in 15 Hrs 3,4,5 EMP G, HV
% 5,6 L,N,R
India Financing the New Venture (Sources of Capital; SD PE
Venture Capital; Angel Investors) Legal Aspects of
Entrepreneurship (An Overview; Copyright, Patent, and
Trademarks)
UNIT 3 Managing, Growing, and Ending the New Venture:
E-Commerce and Entrepreneur Strategies for Growth and 25
15 Hrs 1,2,3 1,6
Managing the Implications of Growth Bankruptcy, Exit %
Strategy, and Harvesting Strategy
UNIT 4 Contemporary Issues in Entrepreneurship: Women
25
Entrepreneurship, Rural Entrepreneurship and Ethical 15 Hrs 1,2,4 7
%
Perspective to Entrepreneurship
Reference Books
1. David Holt; Entrepreneurship; Prentice Hall of India; Edition 2004
2. Robert Hisrich, Michael Peters, Dean Shepherd; Entrepreneurship; Tata McGraw-Hill Edition 2007, Sixth Edition
3. Vasant Desai; The Dynamics of Entrepreneurial Development and Management; Himalaya Publishing House, Edeition 2015
4. Dr. S.S.Khanka; Entrepreneurial Development; S Chand Publishers & Co. Ltd., Edition 2010
5. Donald Kuratko, Richard Hodgetts; Cengage Learning; First Indian Reprint 2008
6. Donald Kuratko; Entrepreneurship: An Introduction; Cengage Learning; Eight Edition
7. Thomas Zimmerer, Norman Scarborough; Essentials of Entrepreneurship and Small Business Management; PHI Learning Pvt. Ltd., Fifth Edition
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Accounting & Financial
Management
MASTER OF COMMERCE (M. Com) - General Level Programme
Core Subject:
Year II ACF2407: Corporate Laws and Credits / Hours per week 03
Practices

Semester II Year of Introduction: 2019-20 Maximum Marks / Grade 100

Mode of Transaction Lectures

Course Outcomes (COs): ACF2407
CO1: Gain understanding and practical knowledge on Rules of Interpretation of Statutes, Deeds and Documents.
CO2: Gain knowledge, understanding relating to various types of companies as per the Companies Act,2013
CO3: Gain knowledge and understanding relating to provisions of Companies Act,2013 relating to share capital of the companies, with special reference to
accounting aspect.
CO4: Become aware of special provisions relating to Board composition and functioning under Companies Act, 2013.
CO5: Acquire conceptual and practical understanding on various provisions relating to Provisions of Inter corporate loan and investment under the
Companies Act, 2013.
CO6: Gain conceptual and practical understanding on various provisions relating to Provisions of Loans and borrowings from Directors (sec-185) under the
Companies Act, 2013.
CO7: Get appraised with the provisions related to Meetings of directors and shareholders under Companies Act, 2013.
CO8: Gain understanding and practice of drafting of minutes and resolutions as per the requirement of Companies Act2013.
CO9: Acquire in-depth knowledge of provisions of companies Act, 2013 relating to accounts and Audit of companies.
CO10: Get appraised with Annual Compliances under Companies Act, 2013.
CO11: Become aware of some selected labour laws affecting to the area of accounting (Like Payment of Bonus Act, Payment of Gratuity Act, Provident
fund etc.)
CO12: Get familiar with SEBI Act,1992 and Listing Regulations, Foreign Direct Investment policy and FEMA Act,1999
CO13: Become aware of relevant Case Laws
Unit Topic/Unit Contact Weightage BT CO PO Element Relevan Relation to
No. Hours s of ce to Gender (G),
(%) Level
Employ Local Environmen
ability (L)/ t and
(Emp)/ National Sustainabilit
Entrepr (N)/ y (ES),
eneursh Regional Human
ip (R)/Glob Values
(Ent)/ al (G) (HV)and
Skill Professional
develop
Develop Ethics (PE)
mental
ment
needs
(SD)
UNIT 1 Provisions of the Companies Act relating to: 12 25 1,2,3, CO1
4,6 CO2
1. Rules of Interpretation of Statutes, Deeds and
CO3
Documents
2. Types of Companies CO4
3. Share capital CO5
4. Board composition and functioning CO6
5. Inter corporate loan and investment CO13
6. Loans and borrowings from Directors (sec-185)
UNIT 2 Provisions of the Companies Act relating to: 11 25 1,2,3, CO7
4 ,6 CO8
1. Meetings of directors and shareholders.
CO9
2. Drafting of minute of meetings and resolutions
3. Accounts and audit CO10
4. Annual Compliances CO13 EMP,E
N PE
UNIT 3 1. Important provisions with reference to Labour 11 25 1,2, CO11 NT,SD
Laws 3,4 ,6 CO13
UNIT 4 Allied Laws: 11 25 1, 2, CO12
3,4,6 CO13
1. Role and Functions of SEBI and Important
provisions of SEBI Act, 1992.
2. Securities and Exchange Board Of India
(Listing Obligations And Disclosure
Requirements) Regulations, (Some selected
regulation affecting to financial reporting)
3. FDI Policy, Current and Capital Account
transactions, Basics of Foreign Exchange
Management Act, 1999 (FEMA)
4. Emerging trends in Corporate and Allied Laws
Note: If the Act is amended or replaced, the provisions and/or sections according to the amended/new Act will be applicable. Each year, updations
/amendments in the provisions of the law will be applicable.
Note: The recent developments in the paper be considered as implied part of the Curriculum.
Reference Books
1. Jain D. K, Company Law Ready Reckoner, Bharat Law House Pvt. Ltd, New Delhi.
2. Sharma J. P, Simplified Approach to Labour Laws Bharat Law House Pvt. Ltd, New Delhi
3. Singh Avtar, Introduction to Labour& Industrial Law, 2009 edn, Wadhwa and Company, Nagpur
4. G K Kapoor Sanjay Dhamija ,A Comprehensive Text Book on Companies Act 2013 (university edition) ,taxmann.
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce
Academic Year 2020-21
Department of Accounting & Financial
Management
MASTER OF COMMERCE (M. Com) - General Level Programme
Core
Year II ACF 2408 : Project Management: Credits 04
Planning, Execution and Control
Year of Introduction:2019-20
Semester II Maximum Grade / Marks 100
Year of Syllabus Revision:
Mode of Transaction Lectures and Tutorials
Course Outcomes (COs): ACF 2408
CO1 Become aware about the types of projects, its importance and Life cycle and equip them to identify the sources of project ideas and
to screen them. Students would be able to do resource allocation strategically for the projects
CO2 Enable students to carry our market, demand and technical analysis for selection of the project and prepare financial estimates for the project.
CO3 Able to understand risk and return analysis through investment and project risk techniques and to make project related decisions in special
situations
CO4 Enable students to make project planning and timely implementation through network techniques and to do social cost benefit analysis of project
Unit Topic/Unit Contact Weight BT CO PO Elements Releva Relation
No. Hours age Level of nce to to Gender
(%) Employab Local (G),
ility (L)/ Environm
(Emp)/ Nation ent and
Entrepre al (N)/ Sustainab
neurship Region ility (ES),
(Ent)/ al(R)/G Human
Skill lobal Values
Developm (G) (HV)and
ent (SD) develo Professio
pmenta nal Ethics
l needs (PE)
UNIT 1 • Introduction – Types-Project Life Cycle – Project
Organisation
• Project Identification – generation and screening 12 25 1,2,34 CO1
of ideas
• Tools of Resource Allocation
UNIT 2 • Market and Demand Analysis
• Technical Analysis 11 25 1,2,34 CO2
• Financial Estimates and Analysis
UNIT 3 • Estimation of cash flows
(SD) (G) (PE)
• Investment Analysis
11 25 1,2,3 CO3
• Project Risk Analysis
• Special Decision Situations
UNIT 4 • Social Cost Benefit Analysis
• Project Planning – Network techniques – resource
scheduling
11 25 1,2,3,4 CO4
• Project Implementation – review and
administrative aspects
• Project Monitoring and Control project closure
Reference Books
1. Projects: Planning, analysis, selection, financing, implementation and review, Prasanna Chandra (McGraw Hill)
2. Project Management, Vasant Desai (Himalaya)
3. Project Management – The Managerial Process, Gray, Larson and Desai (McGraw Hill)
4. Project Management: Thomas Erickson & Khatri (Global Academic)
 The Maharaja Sayajirao University of Baroda
Faculty of Commerce Academic Year 2020-21
Department of Accounting & Financial Management
MASTER OF COMMERCE (M. Com) - General Level Programme
Core Subject:
Year II ACF 2409: Tax Accounting and Credits / Hours per week 03
Management
Semester II Year of Introduction: 2019-20 Maximum Marks / Grade 100
Mode of Transaction Lectures
Course Outcomes (COs): ACF2409
CO1: Gain an understanding and applicability of Taxation of corporate entities- Taxable Income and Tax Liability including MAT
CO2: Gain an understanding and applicability of Dividend Distribution Tax on corporates and implications in the hands of recipient.
CO3: Learn conceptual and practical understanding on various provisions relating to TDS and TCS under Income Tax Act,1961.
CO4: Acquire knowledge of filing of TDS and TCS return including payment of late fees, interest and penalties under Income Tax Act,1961.
CO5: Acquire conceptual and practical understanding GST Accounting & preparation for filing GST returns.
CO6: Get familiar with the Accounting Standards for accounting for tax provision, Advance Tax and for TDS.
CO7: Develop an understanding of provisions relating to Returns & Assessment under Income Tax Act,1961.
CO8: Gain conceptual and practical understanding on various provisions relating to International Taxation including Models for DTAA.
CO9: Become aware of relevant practical examples and Case Laws for applicability of relevant provisions.
Unit No. Topic/Unit Contact Weight BT CO PO Elemen Relevan Relation to
Hours age Level ts of ce to Gender
(%) Emplo Local (G),
yability (L)/ Environm
(Emp)/ National ent and
Entrep (N)/ Sustainabi
reneur Regional lity (ES),
ship (R)/Glob Human
(Ent)/ al (G) Values
Skill (HV)and
Develo Profession
 pment develop al Ethics
(SD) mental (PE)
needs
UNIT 1 Computation of tax liability of corporate entities 12 25 1,2,3, CO1
(i.e. MAT, DDT) including payment of interest 4,6 CO2
CO9
UNIT 2 Tax Deduction at Source (TDS) & Tax Collection at 11 25 1,2,3, CO3
Source (TCS) including filing of return & other 4 ,6 CO4
related provisions. Like… CO9 EMP, N PE
Payment of late fees ENT,
Payment of interest SD
Payment of penalty
UNIT 3 GST Accounting & preparation for filing GST returns 11 25 1,2, CO5
& relevant Accounting Standards including 3,4 ,6 CO6
accounting for tax provision, Accounting for Advance CO9
Tax, Accounting for TDS.
UNIT 4 (a) Returns & Assessment under Income Tax Act. 11 25 1, 2, CO7
(b) Introduction to International Taxation. 3,4,6 CO8
CO9
Note: If the Act is amended or replaced, the provisions and/or sections according to the amended/new Act will be applicable. Each year, updations
/amendments in the provisions of the law will be applicable.
Note: The recent developments in the paper be considered as implied part of the Curriculum.
Reference Books
1 Direct Tax Laws By Shri T. N. Manoharan (Snow White)
2 Direct Taxes Law & Practice By Dr. Vinod Singhania & Dr. Kapil Singhania (TAXMANN)
3 Professional Approach to Direct Taxes Law& Practice By Dr. Girish Ahuja & Dr. Ravi Gupta (Bharat)
4 Direct Taxes A ready Referencer By CA G. Sekar (PADUKA’S)
5 Indirect Taxes Law and Practice by V. S. Datey- TAXMMAN Publication
6 GST- How to Meet Your Obligations Volume 1 & 2 by S. S. Gupta ( Taxmann )
7 GST Ready Reckoner by V. S. Datey ( Taxmann )
8 GST A Practical Guide by Dr. M. Govindrajan (CENTAX)
9 GST- Tariff of India by R. K. Jain ( CENTAX)