POST GRADUATE DEPARTMENT OF COMMERCE AND RESEARCH CENTRE
SANATANA DHARMA COLLEGE, ALAPPUZHA
M.Com Degree Programme
SEMESTER I
Paper 1: CO 211- BUSINESS ETHICS AND CORPORATE GOVERNANCE
Objectives:
- To convey basic understandings on the theories of Business Ethics
- To provide a understanding on Corporate Governance practices and the provisions of the Companies Act relating to corporate governance
Paper 2: CO 212- LEGAL FRAMEWORK FOR BUSINESS
Objectives:
- To enable student acquire updated knowledge and develop understanding of the regulatory framework for business
- To make students aware of opportunities available in various legal compliances so as to enable them employable.
- To expose students in emerging trends in good governance practices including governance.
Paper 3: CO 213- RESEARCH METHODOLOGY
Objectives:
- To provide an insight into the fundamentals of social science research.
- To understand the need, significance and relevance of research and research design.
- To acquire practical knowledge and required skills in carrying out research.
Paper 4: CO 214- PLANNING AND DEVELOPMENT ADMINISTRATION
Objectives:
- To generate an overall insight on planning process in Indian Economy
- 2. To make the students aware about new planning initiatives in India
Paper 5: CO 215- ADVANCED CORPORATE ACCOUNTING AND REPORTING
Objectives:
- To acquaint the students about important accounting standards
- To gain ability to prepare financial statements including consolidated financial statements of group companies and financial reports of various types of entities by applying relevant accounting standards.
- To expose the students to advanced accounting issues and practices such as insurance claims, investment accounting and liquidation of companies.
SEMESTER II
Paper 1: CO 221- E-BUSINESS & CYBER LAWS
Objectives:
- To equip the students with the emerging trends in business.
- To equip the students to introduce and explore the use of information technology in all aspects of business.
- To familiarise with the students cyber world and cyber regulations
Paper 2: CO 222- STRATEGIC MANAGEMENT
Objectives:
- To create a conceptual awareness on various strategies.
- To familiarise students with the formulation, implementation and evaluation of Strategies
Paper 3: CO 223- QUANTITATIVE TECHNIQUES AND FINANCIAL ECONOMETRICS
Objectives:
- To impart expert knowledge in the application of Quantitative Techniques and Business Econometrics in research.
- To impart knowledge in the use of SPSS in processing and analysis of data.
Paper 4: CO 224 – INTERNATIONAL BUSINESS
Objective:
∙ To introduce the concept of international business and to create awareness on the changes in the international business area.
Paper 5: CO 225- INVESTMENT MANAGEMENT
Objectives:
- To provide a general understanding about investment avenues and personal finance.
- To give a broader understanding about behavioural finance and how it equip to decide personal investment.
Elective: FINANCE
SEMESTER III
Paper 1: CO 231U -INCOME TAX PLANNING AND MANAGEMENT
Objectives:
- To impart deep knowledge about the latest provisions of Income Tax Act
- To develop application and analytical skill of the provisions of Income Tax Law for Income Tax planning and Management.
Expected input
Basic knowledge and understanding about the fundamental concepts and computation of tax and Assessment procedure from B.Com.
Expected outcome
Students will get expert knowledge regarding the legitimate way of Tax Planning and Management under different Financial and managerial decisions after considering the impact of Direct Tax Laws.
Paper 2: CO 232F- SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
Objectives:
- To provide a comprehensive understanding on the principles of security analysis and develop the skill in portfolio management.
- Equip the students to value the real worth of securities.
Paper 3: CO 233 F- INTERNATIONAL FINANCIAL MANAGEMENT
Objectives:
∙ To familiarise the students with the international financial markets and instruments.
∙ To convey an understanding about foreign exchange risk management
Paper 4: CO 234F- STRATEGIC COST AND MANAGEMENT ACCOUNTING
Objectives:
(i) To comprehend and familiarize the established techniques, methods and practices in Strategic Cost and Management Accounting to the students.
(ii) To introduce the evolving Strategic approaches and techniques in Cost and
Management field and to developed industrial behaviour among the students in the emerging business areas.
SEMESTER IV
Paper 1: CO 241W- GOODS AND SERVICE TAX & CUSTOMS DUTY- LAW AND PRACTICE
Objectives:
- To gain expert knowledge of the principles and law relating to Goods and Service Tax and Customs Act.
- To impart skill in applying and analysing the provisions of Goods and Service Tax Act and Customs Act in handling practical situations.
Paper 2: CO 242F- RISK MANAGEMENT AND DERIVATIVES
Objectives:
- To understand the risk management process and its application
- To give a broader awareness on derivatives and its applications
Paper 3: CO 243F- ACCOUNTING STANDARDS
Objectives:
1.To acquaint the students to understand the structure, process and organizational set up involved in evolving accounting standards in India.
2.To enable the students to apply some key standards while preparing and presenting the financial statements Course.
Paper 4: CO 244S- MANAGEMENT OPTIMIZATION TECHNIQUES
Objectives:
- To convey basic principles and application of optimization tools of resource utilization.
- To provide an insight into optimal project implementation Techniques under deterministic and probabilistic conditions.