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    Commerce Bcom Mcom

    Uploaded by

    Rishav Dikshit
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    © All Rights Reserved
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    oheardt aeor fete freafeencsa, ateo 2003 08 wa oar auf feet owe wer — 2003-04 Poatine fitter 200405 Aoaitto gata — — 2005~06 mH oat Her — 2000-04 ortin Reda — 2004-05 Prater agar sain & Atergae vd Tgaeal & ona we da fran Ta ga “gg 2008 CCS University, Meerut Eaculty of Commerce and Business Administration Revised Syllabus to be implemented w.e.f, July, 2003 Bachelor of Commerce ‘A candidate seeking admission to B. Com. Progrem shall offer three main groups throvghout his degree. These groups with their details are as follows: B.Com, Part I: (2003-04 and onwards): Group Course - Course Title ‘Course code Commerce: 1 Business Communication C101 50 1 Business Law e102 50 Acecunts: MM Financial Accounting. C103 so IV Business Mathematics Clos 50 Management: v Business Econo Clos 50 VI Business Environment C106 50 Qualifying Course Elementary Accounts iso 50 Note: Qualifying course is compulsory for those candidates who have not passed 10+2 with Commerce stream. BCom. Part I: (2004-05 and onwards) Commerce: Yu Company Law 201 50 ‘Vill Income Tax C202 50 Accounts: IX Corporate Accounting cu03 30 x Coet Accourting C204 50 Management: XI Business Stasties 20s 50 XII Entrepreneurship Development C206 50 B.Com. Part Ul: (2005-06 and onwards): Commerce: XiIt Auditing C301 so XIV Money and Public Finance C302 30 Accounts XV Management Accounting C303 50 XVI Information Technology C304 50 ‘Management XVII Principles of Marketing C305 50 XVII Principles of Finance C306 0 oR XIX Fundamentals of Insurance C307 50 XX Indan Banking System C308 0 OR XXI__ Internet & World Wide Web 309 50 XXII Essentials of £-Com, cio 50 NOTE: U.GC. sponsored Vocational Courses will be offered in place of Commerce Group. DETAILED SYLLABUS B.Com, Part 2003-04 and onwards) ‘Objective: The objective of ths course is to develop effective business communication skills mong the students. Contenis ini Introducing businsss communication, basic forms of communication, communication movelsand process, effective communiestion, theeries of communizaton, astence analysis Self-development and communication, development of pesitive personal atitudes. Corporte communication, formal and informal communication net works, grapevine, niscommenication (barrier), improving communication. Unic If: Practices in business communication, group discussions, mock interviews, seminars, effective listening exercises, individual and group presentations and report writig, principles of effective communication, non-verbal aspects of communication, body language, Kinescs, Proxeics Para language. Uni Ill: Weng skilly planning business mestages, reporting and editing, the first draft, reconstructing the final draft, business leters ard memo formats, sppearance request letters, goods news and bed news lates, persuasive ltes, sales letters, collection letters, ofice memorandum, Unit IV : Report writing: Introduction to a proposal, short report and formal report report preparation, oral presentation ~ principles of presenation, factors aifecting presentation, sles reseniation, trining presentation, conducting surveys, speeches to motivate, effetve presentation sil JnitV: Effective listening: Principles of effective listening, factors affecting listening exercise, bral, writen and video sessions, interviewing skills, appearing in interviews, conducting interviews, writing resume ard letter of application, modem forms of contmunicating: Fan, & Objective: The objective of his course Isto provide a brief idea about the framework of the Indian business law. ‘Contents: int 1: Law of Contract (1872): Nate of contract, classification, offer and acceptance, capacity of partes to contract, free consent, consideration, legality of objects, agreement declared oid, performance of contact, diseharge of contract, remedies for breack of contract. Special contract: Indemnity, guarantee, bailment and pledge, agency. Int_I : Sale of Goods Aci(1930): Formation of contrac: of sales, gocdls and their ‘classification, price, conditions anc warrants, transfer of property in goods, performance of the contract of sles, unpaid seller and his rights, saleby auction, hire purchase agreement. Unit ll = Negoviable Insirument Act (1981): Definition of negotiable instruments, features, promissory rote bill of exchange and cheque, holder and holder in due course, crossing of a cheque, types of crossings, negotiation dishonor and discharge of negotiable instrument. Unit IV: The Consumer Protection Act, 1986: Salient features, definition of consumer ‘tievance redressal machinery, Foreign Exchange Management Act, 2000: Defintiors and main provisions ancial Accounting: C 103: ‘Objective: To impart basic accounting knowledge as applicable to business. Contents: Unit I: Meaning and scope of Accounting, need, development, definition of accounting, book- keeping and accounting, persons interested in accounting, branches of accounting, and objectives of accounting. Accounting principles, international secounting standards (only outlines), accounting standards in Indi (in brief). Unit Il: Royalty accounts, departmental and branch sccounts including foreign branch. Unit ll: Hire purchase accounts and installment payment system, Insolvency accounts of sole trader and partnership firms. ‘Unit IV: Partnership accounts: Essential characteristics of partnership, partnership deed, final accounts, adjustments afer closing the accounts, fixed and fiuctuating capital, goodwill, joint life policy, change in profit sharing ratios, admission of partner, retirement of @ partner, death ofa partner. Unit V: Amalgamation of partnership firms, dissolution of a partnership firm, modes of dissolution of a firm, accounting entries, insolvency of partners, sale of a im to 4 company, gradual realization of assets and piecemeal distribution Course IV: Business Mathematics: C 104: ‘Onjective: The objective of this course is to enable the students to have such minimum knowledge of Mathematics as is applicable to business and economic situations. Contents ‘Unit I: Simple and compound inierest and annuities, concept of present value, valuation of simple loan and debenture, problems relating to sinking funds, ratios and proportions. Unit tf: Algebra: Laws of indices, linear and quadratic equations, the progression (AP, GP and HP), elementary permutations and combinations, set theory: kinds of sets, clementary operations on sets and Venn diagram, Unit IIT : Matrices and determinants: Definition of a matri, types of matrices, algebra of ‘matrices, properties of determinans, calculation of values of determinants up to third order, ad~ joint and inverse matrices, solution of a system of linear equations having unique solution and involving not more than three variables. Unit IV: Elementary trigonometry- Relations between tigonometrical functions, \wigonometrical ratios of standard an¢ allied angles, trigonomerical ratios of sum and difference of angles and multiple angles. Functions, limits, differentiation: derivatives up to second order of different functions including implicit Furetions Unit V: Simple problems of maxima and minima, integration. meaning, standard forms, ‘methods of integration by substitution, by parts and by partial factions, defini Course V: Business Economics: C 105: Objective: This course is meant to acquaint the students with the principles of Business Economics as are applicable in business. Contents: Unit: Inroduction: meaning, imgganee, diffrence with the traitional economies, and elasticity of demand: concept and measurement of elasticity of demand, price, income ard Gros bs), average vende, marginal evene and clatcty, imporance of elastic of mand Unit I; production funtion: Law of variable propertins, iso-quants, economic regions and éqtinumn fet combination, expansion path, rum to scale. intemal and exteraleccnomis, Fdge lines, theory’ of costs: shart run and long-run cost curvestraditional and modem approaches Unit ll: Market structure and business decisions, perfect competion, imperfect competition, ‘onopoly and oligopots ~ characteristics and price determination, models of oligpély, price leadership and kinked demand curve. Unit IV: Factor pricing I: Marginal prodsctvity theory and demand for factors, nature of supply of ctor inputs, determination of wage rates under nerfzet competition and monopoly. exploitation of lator; rent-concent, Rieardoen ané moder theories of ret, quasi ren Unit V: Factor pricing I: Interest: concept and theories of interest; Profit- nature, concepts and theories of profit. Course VE: Business Environment: C 106: Objective: This eourie sims at acquainting the students with the emerging issues in business at the national and intemational levels in the light of the policies of liberalization and slobalization. Contenis: Unit I: Indian business environment: Concept, components and importance, economic trends (overview): income, savings and investment, industry, tade and balance of payments, SWOT analysis. Unit I: Problems of growth: unemployment, poverty, regional imbalances, social injustice, inflation, paralle] economy, indusrial sickness. Unit Il: Role of Govemment: Money and fiscal policy, industrial policy, industrial licensing, privatization, devaluation, exportimpor policy, regulation of foreign investmert, Collaborations in te ligt of recent changes. Unit LV: Five yeer plans, major policies, resource allocation. Unit Vs Intemational environment: international trading enviconment (overview): tends in world trade end the problems of developing countries, foreign trade aad economic growth, intemaiioral economic insttutions-WTO, Warld Bank and IMF. counts: C 180: Objective: The objective of this course is to impart the elemertary knowledge of accounts 10 non-commerc: students who join B.Com. Program, Cortens: Unit 1 Book-keeping and Accounting, accounting transcctions, accounting cycle, journal, rules of debit un eredit, compound journal enury, opening entry, relaiorship between journal snd ledger, rules regarding posting, tal balance, sub-division of journal. . Unit Ml: Capital and revenue expenditure and receipts, accounting concept of income, final ‘cecunis: manufacturing account, trading account, profit and loss account, balance sheet, adjustment entries, Unit IN: Classification of errors, locaton of errors rectification or errors, suspense account, fami ‘ommeres ard to comprehend its potential ize the students withthe basics of e Contents Unit lnicrnet end Commerce: business operations, e-commerce practices vs. traditional ‘business practices, concepts b2b, b2e, c2c, b2g, gh, gle, berefis of e-commerce to owparization, consumers and society limitations of e-commerce, management issues relating ‘0 e-com., operations of e-commerce, credit card transaction, secure hypertext, transfer protocolSHTP), electronic payment system, stcure electing transaction(SET), Sets texeryption, process, cyber cash, smart cards, Indian payment models. Unit I: applieations in B2C: consumers” shopping procedure on the iatemet, impact, on dsinermediation, global marks, strategy of traditional departmental stores, products in Be ‘model, success factors of e-brokers, broker- based service onlire. online travel tourism services, benefits and impact of e-com. on travel industry, real esate market, online stock trading and its benefits, online banking and its benefits, online financial services and their future, e-auctions benefits implementation and impact. Unit if applications in'B2B: application of 2b, Key technologies for b2b, architectural models of bib, characteristics of the supplicr-oriened marketplace, buycroriented ‘marketplace and’ intermediary-oriented matketploce, benefits of b2b on procurement re- cagineerin, justin time delivery in b2b, internet based EDI from traditional EDI, integrating EC with baceend information systems, marketing isues in b2 Unit-IV: epplications in govemance, EDI in governance, e-govemment, e-govemance- applications of the incermet, concept of government to business, business 10 government and citizen to government, e-governance models, orivate sector Interface in ¢-governance. Unit V: emerging business mocels: retail model, medis model, advisory model, mad to order ‘manufacturing model, do it yourself model, information service mode', emerging hybrid models, en: -rging models in India. FACULTY aSTRIK AA candidate seeking admission to M,Com. programme shall offer the following 12 papers divided in two years: M.Com, ist Year (2003-04 and onwards): ‘COURSE (COURSE TITLE c 1 Management Concepts & Organizational Behavior 1101 Tl Baines environment 1102 TI Managerial Economics 1103 IV Statistical Analysis Tio V Corporate Finencial Accounting 1105 Vi Accounting for Managerial Decisions 1106 Qualifying Course: Elementary Acccun's 1180 DE NOTE 1: Eligibility for admission to M Com. is B.Com, /BA /B.Se. /BCA /BBA. NOTE 2: Qualifying course is compulsory for those candidates who have not passed B. ‘nd desire to appear in M,Com. Part examination. Jom. nd VIL Computer Applications in Business 1201 VII Corporate Legel Framework 1202 IX Corporate Tax Planning & Management 1203 ‘And any of the following three optional groupe (each consisting of thrce courses) Area ‘Optional Group 1 Finance x ‘Financial Management 1205 xi Project Planning & Contol 1206 XII Seourity Analysis & Portfolio Management 1207 Optional Group IT Marketing Com. or BBA 6 B 5 8 75 XIV Marketing Management 1208 15 xv Advertising & Sales Management 1209 8 XVI International Marketing 1210 18 ‘Optional Group 11 Intemational Marketing XVII International Business Environment 12a 1 XVI International Marketing 1212 6 XIX Foreign Trade Policy, Procedure & Documentation 1213 % DETAILED SYLLABUS ‘Course IMs wioc: 110) ‘Objective: The objective of this course is to help students understand the conceptual framework of management and organizational behavior. Contents: Unit I: Schools of management thought: scientific process, human bchavior and social system school, decision theory school, quantitative and system school, contingency theory of management, functions of a manager. Functions: planing: concept, significance, types; organizing: concept, principles, theories, types of organization, authority, responsibility, power, delegation, decentralization, Staffing, Directing, ‘Co-coordineting, Control: ature, process and techniques. Unit i: Organizational behavior: Concept, significance, relationship between managemeat and coxganizational behavior, emergence and ethical perspective, attitudes, perception, learning, personality, transactional analysis, Unit II; Motivation: process of motivation, theories of motivation- need hierarchy theory, X and Y theories, two factor theory, Alderier’s ERG theory, McClelland’ learned need theory. Vietor Vroom’s expectancy theory, Stacy Adams equity theory. Group dynamics: definition and importance, types of groups, group formation; team development Unit {V: Leadership: concept, styles, theories- trait theory, behavioral theory, Fielder’s contingency theory, Harsey and Blanchard’s situational theory, managerial grid, Likerts fou sys'ems of leadership Organization conflicts: dynamics and management, sources, pattems, levels and types of conflict, traditional and modera approaches to conflict, resclution of conflicts Unit V: Interpersonal and organizational communication; concept of two-wey communication Communication process, barriers to effective communication, types of organizational communication, improving communication’ Organizational development: concept, need for change, resistance to change, theories of planned change, organizational diagnosis, OD intervention. ‘Course IL, Business enviconment, L102; Objective: This course develops ability to undersiand and sean business environment, ‘opportunities and take decisions under uncertainty. Contents: Unit I: Theoretical framework of business environment: concept, significance and nature of business cnvironment, elements of envirorment- intemal and external, changing dimensions of business ‘environment, techniques of environmental scanning and monitoring. Unit II: Economic environment of business: significance and, elements of econcmic environment, economic systems and business environment, economic planing in India, Government poticies- industrial policy, fiscal policy, monetary oliey, EXIM policy, public sector and economic development, ecanoiic reforms, liberalization and structural adjustment programmes. Unit IE Political and legal environment of business: critical elements to political environment, Government and business, changing dimensions of legal environment in India, MRTP Act, FEMA and licensing policy. Consumes Protection Act. Unit IV: Socio-cultural environment: critical clements of socio- cultural environment, social institutions and systems, social values ané attitude, social groups, merging rural sector in India, Indian business system, social responsibility of business, consumerism in India, Unit V: International and technological environment: multinational corporations, foreign collaborations and indian business, non-resident Indians and corporate sector, international economic institstions- WTO, World Bank, IMF and their importance to India, forcign trade policies, technological cenvironmeat in India, policy on research and developmen, patent laws, technology transfer, (Course Il: Managerial Eeonomis- 1103: ‘Objective: This course develops managerial perspective to economic fundamentals a5 aid to decision ‘making under given environmental corstrain's. Contents Unit I: Nature and scope of managerial economics: objectives of a firm, economic theory and ‘managerial theory, managerial economists role and resporsibilities, fundamental exonomic concepts- incremental principle, opportunity cost principle, discounting principle, equi-marginal principle. Demand analysis: individual and market demand function, law of demand, determinants of demand, clasticity of demand- meaning, importance, price elasticity, income elasticity and cross elasticity, using elasticity of demand in managerial decisions. Unit Tl Theory of consumer choice: cardinal utility approach, indifference approach, revealed reference and theory of corsumer choice under risk, demand estimation for major consumer durable and nor-durable products, demand forecasting techniques Unit Ik Production theory: production functions-prodvction with one two variable inputs, stags of Production, economics of scale, estimation of production function, cost theory and estimation, ‘economic value analysis, law of vatiable proportions, law of returns to scale. Unit IV; Price determination; characictsties of different market structures, price determination, and firm's equilibrium in short-run and long-run under perfect competition, monopolistic competition, cigopoly and monopoly yze Pricing practices: methods of price determination in practice, pricing of multiple products, price dserimination, ard international price discrimination and dumping, transfer pricing, Unit V: Business cycle: nature and phases of a business cycle, theories of business cycle- psychological, profi, monetary, innovation, cobweb, Samuelson and Hicks theortes, Taflation: definition, characteristics and types, causes and effects of inflation. Course 1V: Statistical Analysis: 1104 ‘Objective: The cbjective of this course is to make the studeats leam the application of statistical tools and techniques for decision making. Contents: Unie I: Intoduction to statistical tools end techniques, their use in statistics, Probability theory: classical, relative and ‘subjective, additon and multiplication models, conditional probability and Bayer's theorem, Bemoull theorem, ‘Theoretical frequency distribution Binomial, Poisson and normal distribution, their characteristics and applications. Unit IL Statistical decision theory: decision exvironment, expected profit under uncertainty and expected monetary value under risk, decision tee, mflity of theory. ‘Simulation: meaning, importance, developing of model, numerical problems. Unit II: Inferential statistics: sampling of attributes, sampling of large and small variables, test of significance-t,F, Z and chi-quare test, Unit TV: Analysis of variance: one way and two way classification, design of experiments. ‘Statistical quality contol: meaning, importance, control chars for atributes and variables. Unie V: Linear programming: meaning, importance, formulation of LPP, grephical method of solution, problems relating to two variables including the case of mixed constraints, eases have no solution, ‘multiple solutions, untounded solution and redundant constraints Simplex method- solution of problems up to three variables including cases of mixed constraints, duality, and transport problem. Course V: Corporate Financial Accounting: 1105: Dbyective: The objective of this course is to expose students to advanced accounting issues and practices, Contents iat I nature and objets of financial accounting: basic concepts and principles, (only outlines), Depreciation accounting. Unit I: Liquidation of companies: preparation of statement of affairs, deficiency account, liquidetor's final statement of account, receiver's receipt and payment account, list of contributores, Accounts of holding companies having more than one subsidiary. Unie I: Double aczount system including accounts of electricity companies. Human resource accounting: meaning, importance and presentation. Lunt IV: Inflation accounting: meaning, objective, rol, limitations of historical accounting, during, irflaion,inPiation accounting techniques-CPP and CCA, numerical problems, .ccourting standards Unit V: accounts of insurance companies: general insurance business- revenue account, P&L account, P&L approprietion accounts and balance sheet. ‘Accounts of lif insurance Corporation of India and other companies doing similar business, ‘Course VI: Accounting for Managerial Decisions: 1106; Objective: The objective ofthis course is to acquaint students with the accounting concepts, tools and techniques for managerial decisions Contents: Unit I: Introduction to accounting: management accounting as an arca of accounting, objectives, nature and scope of financial accounting, cost accounting and management accounting, management ‘accounting ané managerial decisions, management accountants position, role and responsibilities, Responsibility accounting, meaning and significance of responsibility accounting, responsibility centres- cost centre, profit centre and investment centre, problems in tansfer pricing, objectives and deterninan’s of responsibilty centres, Unit I: budgeting: definition of budget, essentials of bugeting, ypes of budget: fictional, master ct, fixed and flexible, budgetary contro, zero-base budgeting, performance budgeting Standard costing: siandard costing as a control technique, seting of standards and their revision, variance analysis: material, labor and overheed variances, disposal of variances, relevance of Variance analysis to budgeting an standard costing ‘Unit TH analysis of inancia statements: horizontal, verical and ratio analysis; funds flow and cash flow analysis 83 per accounting standaré 3. Unit IV. marginal costing and break even analysis: concept of marginal cost, marginal costing and bsomption costing. marginal costing vs. ditect costing, cost volume profit analysis, bresk even analysis, assumptions and practical applications of break even analysis, decisions regarding sales-mix, make or buy decisions, discontinuation of product line ete. Unit V: coatemporary issues in management accounting: value chein analysis, activity based costing ality costing, target and life cycle costing Reporting to management: objectives of reporting, reporting needs at different managerial levels, types of reports, modes of reporting, reporting at different levels of management lifving course: Elementary accounts: 286: ‘Onjective: The objective of this course is to impart the elementary knowledge of accounts #9 non: commerce students who join M,Com. Programmed. ‘Contents: unit I; meaning and scone of accounting, need, development, definition of accounting, book- Keeping and accounting, persons interested in accounting, braches of accounting, objectives of accounting, accounting principles, accounting standards in India, Unit H; accounting transactions, accounting cycle, journal, subsidiary books, eash book, ledger, trial balance, rules of debit and credit, compound journal entry, opening eiity, closing entry, reconeiliaion statement. Rectification of errors, suspense acvount, bill of exchange Unit I: final accounts: manufacturing account, trading account, profit and loss account, and balance sheet with adjustments Unit TV: depreciation, consignment, joint venture, accounts of non-tading institution Unit V' royalty accounts, hire purchase account, parmership accounts- general adjustments, valuation of goodwill incoming and outgoing ofa partner, dissolution of « frm (only basic problems) ‘M.Com. Part Il (2004-05 and onward): ‘Course Vil: Computer applications in business: [201 Opjective: The objective of this course 1s (9 provide an understanding of computers, computer perating system and application of relevant softwares in managerial decision making, Contents Unit T: Computer hardware. computer system as information processing system, computer system Aifferences- ‘ypes of computer systems, hardware options- input devices. output devices, storage devices, communication devices, configuration of hardware devices and theit applications. Personal computers: PC and its main components, hardware configuration, CPU and clock speed, RAM and secondary storage devices, other peripherals used with PC, factors influencing PC performance, PC as.a virtual office. Unit: Modern information technology: basic idea of LAN and WAN, E-mail intemet technologies, secess devices, concept of a world wide web and internet browsing, multimedia, Traduction to operating systems: toftware needs, operating systems, application softwares, rrogramming Innguages, DOS, windows- window explorer. print manager. control panel. paintbrush, calculator, desktop, my computer, stings, find, run, UNIX. Unit Ill: word processing: introduction and working with MS ~ word in MS office, word basic commands, formatting ~ text and documents, softing and tables, working with graphics, mtrodvction to rail-merg:. Spread shects; working with exccl formating functions, chert features, working with ‘graphics in excel, using worksheet as database in accounting, marketing, finance and personnel areas, Unit IV: presentation with powerpoint: power-point basics, working with graphics in power-point, show time, sound effects and animation effects Introduction to lorus smart suite for data sheet analysis: structure of spreadsbeet and its applications to accounting, finance and marketing functions of business, creating a dynamic! sensitive worksheet, concept of absolute and relative cell reference, using various bailtan functons- mathematical, satistica, logical and finance functions, goal secking and back solver tools, using sraphies and formatting © worksheet, sharing data with other desk-top applications, strategies of creating error- fice worksheet Unit V; Introduction to eccounting packages: preparation of vouchers, invoice and salery statements maintenance of inventory records, maintenance of accounting bocks and final accounts, financial reports generation, practical knowledge on wings accounting and wings trade (softwares), tally etc. Introduction o statistical packages: usage of statistical packages for analysis in research-lotas and excel, SPSS, SYSTAT. Course Vill Corporate loyal framework: 1202: . Objective: The objective of this course 1s to provide knowledge of relevant provisions of various laws influencing business operations Contents Unit : The Companies Act,1956: definition, ype of companies, memorandum of association, articles of association, prospectus. share capital and membership, meetings and resolutions, company ‘management, managerial remuneration, winding up and dissolution of companies. Unit I: The Negotiable Instruments Act, 1881: Definition, types of negoisble instruments, negotiation, hholder and holder in due course, endorsement and crossing of cheque, presentation of negotiable Instruments, Unit I: SEBI Act, 1992; organization and objectives of SEBI, powers under Securities Contract Regulation Act, 1956 transfered to SEBI, role of SEBIin controlling the security markets. Unit IV: MRTP Act, 1969: monopolistic trade practices, restrictive trade practices, unfair trade practices ‘The Consumer Protection Act, 1986; salient features, definition of consumer, rights of consumer, grievance recressed mechinery. Unit V: Fema Act, 1999, WTO- regulatory framework, basic principles and charter, provisions ‘egurding preferential treatment of developing countries, technical standards, anti-dumping duties, TRIPS and TRIMS, ‘Coures IX: Corporste tx lanning and management: 1203; Objective: This course aims at making students conversant with the concept of corporate tax planning and Indian tax laws as also their implications for corporate management. Contents: Unit I introduction to tox management: concept of tax planing, tx avoidance and tax evasicn, Corporate taxation and dividend tax, tax planning for new business- tax planning with reference 10 location, nature and form of organization of new business. Unit: tax planning for financial management decisions: tx planning resting to capital structure decision, dividend policy, inter-corporate dividend and bons shares Unit MH: tax planning for managerial decisions: tax plaaning in respect of owa or lease sale of assets sed for scientific research, make or buy decisions, repair, replace, renewal or renovation and shut down or continue decisions Unit 1V: special tax provisions: tax provisions relating to fee trade 2ones, infstructure sector and backward areas, tax incentives for exporters, tax planning with reference to amalgamation of companies, Unit V: tax payment: tax deduction and collection at soure, advance payment of tax ‘Course X: Financial managciment: 1204: Objective: The objective of this course isto help students to understand the conceptual framework of financial management and its applications under various environmental constraints. Contents: Unit I. Financial management: meaning, nature, scope of finance, financial goals- profit vs. wealth ‘maximization, finance function-investmeat, financing and dividend decisions. Capital ‘structure theories: traditional and MM. aypothesis- without taxes and with taxes,

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