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Christ University Mcom first sem syllabus

Christ University Mcom first sem syllabus

Christ University Mcom first sem syllabus:- we will provide complete details of Christ University Mcom first sem syllabus in this article.

Christ University Mcom first sem syllabus:-Department Overview

The Department of Commerce, the oldest and largest department of the University, believes in developing and nurturing global competencies in students through quality education, research and continuous innovation and was started in the year 1969. It provides a proficient environment to nurture commerce professionals with a high level of knowledge and competence to effectively contribute to society with commitment and integrity. The department offers undergraduate courses like BCom, BCom (Honours), Masters Programme in Commerce, and Master in Philosophy that is challenging and provides a strong foundation to student in developing the right competencies required to sustain them in this changing global scenario. It also provides value added professional programmes and certificates through recognised global bodies such as Institute of Management Accountants (IMA), USA, Chartered Institute for Securities and Investment (CISI), UK and Insurance Institute of India (III). In recognition of excellence in the provision of higher education in the fields of financial services, CISI awarded the University with the ?CISI centre of Excellence Accreditation?, the only university outside the UK which has been conferred with this status. With the student strength of over 2200, the department ranks third in India and the first in Bengaluru for the Commerce education (The India Today- Nielsen Survey 2016).

Christ University Mcom first sem syllabus:-Mission Statement

Vision To be a Centre of Excellence in the realm of Commerce and Management, developing and nurturing global competencies in students through quality education, research, and continuous innovation. Mission To nurture commerce professionals who possess a high level of knowledge and competence to effectively contribute to society with commitment and integrity.

Christ University Mcom first sem syllabus:-Introduction to Program:MASTER OF COMMERCE (MCOM)

The MCom programme is intended to develop teaching and research talent to create academic expertise suiting to contemporary needs of the society. The programme is of two years duration (4 semesters) with emphasis on research. It nurtures research culture and has innovative features like papers by research, industry internship and teaching practice in BCom classes under the supervision of faculty mentors. The third and fourth semesters offers electives in ?Accounting and Taxation? & ?Banking& Insurance?. Students are also required to undertake project work in the second year. As a value addition, current affairs and journal club sessions are regularly conducted.

Christ University Mcom first sem syllabus:-Program Objective

There is a need to transform teaching as a profession more than a mere career to bring in the right skills, capability and attitude in the field of academics in the larger interest of sustainable education. The programme aims – ? To create faculty of quality and competence in the subject areas of Commerce & Management. ? To inculcate research culture amongst students. ? To nurture the students in intellectual, personal, interpersonal and societal skills with a bent on Holistic Education.

Christ University Mcom first sem syllabus

1 Semester – 2017 – Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
MCO112JOURNAL CLUB1125
MCO121CURRENT AFFAIRS2125
MCO131ACCOUNTING THEORY AND STANDARDS404100
MCO132ORGANIZATION BEHAVIOUR44100
MCO133CAPITAL MARKET44100
MCO134RESEARCH METHODOLOGY65100
MCO135QUANTITATIVE TECHNIQUES44100

Christ University Mcom first sem syllabus

Christ University Mcom first sem syllabus:-MCO112 – JOURNAL CLUB (2017 Batch)

Course Objectives/Course Description

  • Clusters are formed. Each cluster shall comprise of second year MCom and the first year MCom students.
  • Within the cluster, teams are formed by the faculty. Each team comprising of three students (one second year & two from first year)
  • Each team should select a research article (preferably based on the specialization & Project of the second year student) in consultation with the faculty of the concerned cluster.
  • The article should be reviewed by the team and should be presented before the cluster for 25-30 minutes based on the following criteria: introduction of the topic, statement of the problem, objectives, Methodology (research design, sampling techniques, statistical tools and data analysis) and the results/discussion.
  • Once the presentation is done the forum is open for discussion and the learning outcome of each article reviewed shall be posted on the journal club blog.

Learning Outcome

  • Students would be able to review any research article
  • Students become strong in research methodology by analyzing others’ works

Christ University Mcom first sem syllabus:-MCO121 – CURRENT AFFAIRS

Course Objectives/Course Description
  •  Clusters are formed. Each cluster shall comprise of second year MCom and the first year MCom students.
  • Within the cluster, teams are formed by the faculty. Each team comprising of three students (one second year & two from first year)
  • Each team should select a research article (preferably based on the specialization & Project of the second year student) in consultation with the faculty of the concerned cluster.
  • The article should be reviewed by the team and should be presented before the cluster for 25-30 minutes based on the following criteria: introduction of the topic, statement of the problem, objectives, Methodology (research design, sampling techniques, statistical tools and data analysis) and the results/discussion.
  • Once the presentation is done the forum is open for discussion and the learning outcome of each article reviewed shall be posted on the journal club blog.
  • Students are evaluated by the faculty for the presentation on the basis of the above criteria & leading the group with further discussion (20 marks) and attendance (5marks).
  • Faculty to maintain register/log to record the attendance, evaluation of the presentations.
  • At the end of the semester all the articles reviewed & presented shall be compiled by each cluster respectively and to be submitted to the department.
Learning Outcome
Learn to update day today happening from Newspapers and Magazines

Develop the habit of reading

Christ University Mcom first sem syllabus:-MCO131 – ACCOUNTING THEORY AND STANDARDS (2017 Batch)

Unit-1Teaching Hours:6
Accounting Theory
Concept of theory and accounting theory; Role of Accounting theory, Classification of Accounting theory – Accounting Structure theory, Interpretational theory and Decision usefulness theory; Deductive and inductive approach in theory formulation, Events approach, Value approach and predictive approach, pragmatic approach, Authoritarian approach, Ethical, sociological, economical approach. Methodology in accounting theory – Positive Methodology, Normative Methodology.
Unit-2Teaching Hours:4
Accounting Concepts and Principles
GAAP, Materiality concept, Money measurement concept, Cost concept, Conservatism GAAP, Materiality concept, Money measurement concept,   Accrual Vs Cash and Periodicity concept found relevant to be concept, Consistency concept, Business Entity concept, Going concern concept, Duality or Accounting equivalence concept, Realization concept, Matching concept, Full disclosure. Accounting principles, Selection of accounting principles, Measurement in accounting, Measurement Constraints in accounting, accounting principles vs. Accounting policies
Unit-3Teaching Hours:14
Accounting Standards 1-3, Disclosure of Accounting Policies AS -1, Valuation of Inventories AS -2, Accounting for cash flow statement AS -3
Revenue Recognition AS -9

Revenue definition- Exclusions- Revenue from sale of goods, Revenue from rendering services, Revenue from use of resources by others-Disclosure requirements- Timing of revenue recognition.

Property, Plant and Equipment AS -10                                                                 

Definition, Objective, Recognition of assets Initial measurement ,Subsequent costs, Measurement subsequent initial recognition, Revaluations, Increase /Decrease due to revaluation , Depreciation as per Schedule II of the Companies act,2013 and Guidance note, Impairment, Compensation for impairment, De-recognition: Accounting Treatment , Disclosure; Corporate practices, (Problems).

Effects of changes in Foreign Exchange Rates AS- 11

Need and objective, Scope and applicability, foreign currency transactions, Definitions, Classification for accounting treatment – Category- I-Foreign currency transactions; Category- II-Foreign operations; Category- III-Forward exchange contracts.

Meaning, Objectives, Advantages, disadvantages, Procedure for issuing Accounting Standards by the ICAI, Scope of Accounting Standards: – Level-I Enterprises, Level- II Enterprises and Level- III Enterprises. Accounting Standards as per Companies Act 1956 and Income Tax Act 1961 to be included.

Disclosure of Accounting Policies AS -1          

Scope, Need, Various  areas where disclosure is mandatory, Change in Accounting Policies.

Valuation of Inventories AS -2                                                      

Objective, Definition, Measurement of Inventory – Cost inventories, Exclusion from the cost of inventories, Valuation of inventory – Specific identification method, First-in First- out method, Weighted Average cost, Standard cost, Retail inventory method, Net realizable value, Valuation of containers and empties, Disclosure in the financial statement, Corporate Accounting practices (Problems).

Accounting for cash flow statement AS -3                                                                       

Cash flows- Defined- Cash flows components- Operating activities, Investing  activities, and Financing activities, Cash flow from foreign currency transactions. Treatment of tax, Investment in associates, subsidiaries and joint ventures, Acquisition and disposal of subsidiaries, Non- cash   transactions, Cash and cash equivalents, Advantages of cash flow statements, Cash flows- Defined, Cash flows components- Operating activities, Investing activities, Financing activities, Cash   flow from foreign currency transactions. Treatment of tax, Investment in associates, subsidiaries and joint ventures, Acquisition and disposal of subsidiaries, Non- cash transactions, Cash and cash equivalents, Problems to be worked out to give an in-depth knowledge. Preparation of cash flow statement.

Unit-4Teaching Hours:13
Accounting Standards 9-11
 

Revenue Recognition AS -9

 

Revenue definition- Exclusions- Revenue from sale of goods, Revenue from rendering services, Revenue from use of resources by others-Disclosure requirements- Timing of revenue recognition.

 

Property, Plant and Equipment AS -10                                                                 

 

Definition, Objective, Recognition of assets Initial measurement ,Subsequent costs, Measurement subsequent initial recognition, Revaluations, Increase /Decrease due to revaluation , Depreciation as per Schedule II of the Companies act,2013 and Guidance note, Impairment, Compensation for impairment, De-recognition: Accounting Treatment , Disclosure; Corporate practices, (Problems).

 

Effects of changes in Foreign Exchange Rates AS- 11

 

Need and objective, Scope and applicability, foreign currency transactions, Definitions, Classification for accounting treatment – Category- I-Foreign currency transactions; Category- II-Foreign operations; Category- III-Forward exchange contracts.

 

Unit-5Teaching Hours:14
Accounting Standards 13, 16 &17
 

Accounting for Investments AS-13

 

Investment defined, Exception, Classification of investment, Cost of investments and Valuation of investments. Disposal of investments,Re-classification of investment, Disclosure of investment in the financial statements, (Problems).

 

Borrowing cost AS- 16

 

Meaning and coverage, Qualifying asset, Recognition of borrowing cost, Eligible items for borrowing  cost, Specific borrowing, General borrowing, Capitalization ceiling, Commencement of capitalization, Conditions for capitalization, Suspension of capitalization, Cessation of

 

Capitalization, (Problems).

 

Segment reporting AS- 17

 

Meaning, Objective, Need for segment reporting. Types: Business segment, Geographical segment, Segment revenue, Segment expenses, Segment result, Segment assets, Segment liabilities, Primary and secondary segments. Corporate practices.

 

Unit-6Teaching Hours:9
Accounting Standards 25-26
Interim Financial Reporting AS- 25                                                                      

Meaning, financial statements, Need, Principles of recognition and measurements, Form and contents of interim financial statements, Disclosure requirements.

Intangible Assets AS- 26                                                                                        

Asset- Meaning, Types – Intangible assets- Meaning, Unidentifiable, Acquired identifiable, Internally generated identifiable intangible asset, Characteristics, Cost of intangible assets, Research and development, Accounting treatment of research and development cost, Determination of cost of internally generated brands, Amortization of intangibles – Different methods, Retirement and disposal, Disclosure of corporate practices.

Christ University Mcom first sem syllabus:-MCO132 – ORGANIZATION BEHAVIOUR (2017 Batch)

Unit-1Teaching Hours:12
1Introduction to Organizational Behavior
Meaning and Definition of OB, nature – goals – elements – Fundamental concepts –approaches to the study of Organizational Behavior. Historical development of Organizational Behavior. Model of Organizational Behavior. Challenges and opportunities for OB – Responding to Globalization-Managing work force diversity-Improving Customer Service-Coping with “Temporariness”-Helping Employees Balance Work-Life Conflicts-Improving Ethical Behavior. Meaning of stress – stress levels – sources of stress – consequences of stress – stress management techniques.
Unit-2Teaching Hours:10
Individual Behavior& Personality
Factors Influencing Individual Behavior-Environmental Factors-Personal Factors-Organizational Systems and Resources-Psychological-Meaning and Definition of personality – determinants of personality – personality traits-Authoritarianism, Locus of Control, Machiavellianism, Introversion and Extroversion, Achievement Orientation, Self-Esteem, Risk-taking, Self-Monitoring. Theories of Personality-Type Theory-Trait Theory-Psychoanalytic Theory-Social Learning Theory. The shaping of Personality-Freudian Stages-Neo-Freudian Stages-Cognitive Stages, Personality Job-fit theory.
Unit-3Teaching Hours:14
Individual Dynamics
Perception-Meaning and Definition-Perceptual Process–factors influencing perception-The link between perception and Individual Decision Making – perceptual biases/errors – honing perceptual skills-Meaning of Learning–Theories of learning-Classical Conditioning, Operant Conditioning, and Social Learning. Principles of learning-Meaning of Motivation–Theories of motivation (Content theories: Maslow’s, Herzberg’s, Alderfer’s and McClelland’s theories) Process theories: Equity theory of Stacy Adam’s and Vrooms Expectancy theory.
Unit-4Teaching Hours:15
Group Dynamics
Meaning and definition of a Group-Classification of Groups-formal groups – informal groups – command group – task group – interest group – friendship group-Stages of group development. Group properties: roles, Norms, Status, Size and Cohesiveness-Group behavior: required and emergent behavior-Group Decision Making – group versus the individual – strengths and weaknesses of group decision making-Groupthink and Group shift-Group decision-making techniques-Group effectiveness-Meaning and Definition of Conflict – The conflict process- Functional and Dysfunctional conflict – Levels of Conflict – Intra-individual conflict – Inter-personal conflict – inter-group conflict-Conflict Resolution Strategies-Negotiation – Bargaining Strategies-The Negotiation process-Issues in Negotiation
Unit-5Teaching Hours:9
Organizational Dynamics
Organizational culture-Definition – Strong versus weak cultures – culture versus formalization-Culture’s functions- Culture as a Liability-Creating and Sustaining Culture-Creating an Ethical Organizational Culture-Creating a Customer-Responsive Culture-Spirituality and Organizational Culture-Organisational change-Meaning of Change–forces for change-Managing planned change-Resistance to change – overcoming resistance to change-Approaches to Managing Organizational Change

Christ University Mcom first sem syllabus:-MCO133 – CAPITAL MARKET (2017 Batch)

Unit-1Teaching Hours:4
Overview of Indian Financial System & Capital Market
Structure of Indian Financial System – Objectives and Functions of Financial System, Financial System and Economic development. Financial markets – functions, classification, financial assets and Instruments – classification and financial innovation.
Unit-2Teaching Hours:5
Security Markets – Legal Environment
SEBI–introduction, objectives ,powers and  functions, Role of SEBI in capital market and  investor protection ,Securities Contract Regulation Act 1956, SEBI Act, 1992.

Case study –Critically analyses the role of SEBI in capital market.

Unit-3Teaching Hours:10
Primary Markets
Primary Market – its role and functions; Issue of Capital – Methods of issuing securities in primary market ,Intermediaries in New Issue market – merchant bankers, underwriters, brokers, registrars and managers, bankers etc. . ,pricing of issue – Fixed price method, Book Building method , Reverse Book building, Green shoes option,  Procedures for new issues.SEBI guidelines for issue in Primary Market
Unit-4Teaching Hours:10
Secondary Market
Stock Exchanges in India: History and development, Organization, importance and functions, listing of securities in stock exchanges, Playersof Stock Exchange: Investors, Speculators, Market Makers, stock brokers – eligibility criteria trading in Stock Exchanges,Bulls, Bears, and Stags. , Stock exchanges- Bombay Stock Exchange, National Stock exchange, Over the Counter Exchange of India, leading stock exchanges of the world, Regulations Relating to Stock Exchanges, Stock Indices, Listing of securities-Central listing Authority, The SEBI(Central Listing Authority regulations,2003)
Unit-5Teaching Hours:12
Secondary Market Operations
Trading mechanism –NEAT system, screen based system, intraday and delivery based transactions, badla trading (brief introduction), Margintrading, Insider trading; Internet based trading. Clearing and Settlement- Introduction, key terminologies, Transaction cycle, Settlement process(trading requirement – Demat and Trading account – Trading documents – contract note – delivery notes – account statement, rolling settlement), Settlement agencies, Risks in settlement (Counter party risk).

Depository: Role and need; The Depositories Act, 1996; SEBI (Depositories and Participants Regulation) 1996; (Depositories and Participants) (Amendment) Regulations, 2012, Types of depositories-NSDL, CDSL, Depository participant.

Unit-6Teaching Hours:10
Money Market Operations
Definition – Money market V/s Capital Markets – composition and functions of Money market, Money Market Instruments – Commercial Paper – Certificate of Deposits – Commercial bill, treasurybill, call money, money market mutual funds, money market rates ,CBLO(collateralized borrowing and lending obligation, Tools for managing liquidity in the money market.
Unit-7Teaching Hours:5
Fixed Income Securities Markets: Overview
Features ,participants and  types  of  debt market in India-Corporate debt market and Govt. Securities market, Types of  debt Instruments,  Investors Perspectives: Risk and Rewards, Treasury Securities Auction, Government Bond Markets – Auction Mechanisms – Uniform vs. Discriminatory Auction, Repo Markets, Markets Implications of Auctions
Unit-8Teaching Hours:4
Latest Developments in Indian and Global Capital Market
International Markets:FIIs, Euro issues, ECB, latest guidelines of ECB, ADR’s, GDR’s, IDR, FCCB, FCEB and FDI; Guidelines for raising funds from the international markets through various instruments; International bonds – Bulldog, Yankee, Samurai, Bunny Bonds.

Christ University Mcom first sem syllabus:-MCO134 – RESEARCH METHODOLOGY

Unit-1Teaching Hours:10
Introduction to Research
Meaning, Objectives of Research , Types of Research, Research Approaches, Significance of Research, Research Methods versus Methodology, Research and Scientific Method, Research Process, Criteria for Good Research, Problems encountered by researchers in India.
Unit-2Teaching Hours:20
Research Problem
Identification and Selection of Research Problem (Practical), Necessity of defining the Problem, Techniques involved in defining a problem,  Review of Literature, Synthesizing literature review (Practical), Research Gap identification (Practical), Presenting literature review in discussion format (Practical), APA 6th edition and MLA formats
Unit-3Teaching Hours:25
Research Design and Testing of Hypothesis
Meaning of Research Design, Need for Research Design, Features of a Good Design, Important concepts relating to Research Design – Dependent and Independent Variables, Extraneous Variable, Control Variable, Confounded Relationship, Research Design in case of Exploratory, Descriptive and Diagnostic research studies, Meaning of Hypothesis, Basic concepts concerning testing of hypothesis – Null Hypothesis and Alternate hypothesis, Type I and Type II errors, Level of significance, Two tailed and One Tailed tests, Testing the hypothesis, P – Value Approach, Experimental and Non-Experimental Hypothesis-Testing Research, Experimental and Control Groups, Treatments, Experiment and Experimental units, Research Design in case of Hypothesis – Testing Research studies, Basic principles of Experimental Designs, Important Experimental Designs
Unit-4Teaching Hours:25
Data collection, Measurement and scaling
Primary & secondary methods of data collection, Qualitative methods of data collection- observation method, content analysis, focus group method, Quantitative methods – Questionnaire/Schedule, Guidelines for Constructing Questionnaire/Schedule (practical), Standardized questionnaire, Classifications of measurement scales, Goodness of measurement scales, Sources of error in measurement, Techniques of developing measurement tools, scaling, scale classification bases, scaling techniques – comparative and non-comparative, Multidimensional scaling, deciding the scale, Validating the scale, conducting pilot study.
Unit-5Teaching Hours:10
Design of Sample Surveys and Interpretation
Introduction, Sample Design, Sampling and Non-sampling errors, Sample Survey Vs Census Survey, Types of Sampling designs, Complex random sampling designs, Sample Size calculation. Meaning and Techniques of interpretation, Mechanics of writing in Journals (Practical), Plagiarism in research.

Christ University Mcom first sem syllabus:-MCO135 – QUANTITATIVE TECHNIQUES (2017 Batch)

Unit-1Teaching Hours:3
Quantitative Techniques
An introduction; Meaning of QT; Classification of QT; Statistical techniques; Operations techniques ;Role of QT in business & industry; QT & business management; Limitations of QT.
Unit-2Teaching Hours:12
Linear Programming
Formulation of LP problem; Characteristics of LP Problem; Solution by graphical method; Simplex method; Dual of a linear programming; sensitivity analysis
Unit-3Teaching Hours:14
The Transportation Problem
The general structure of the problem; solving a transportation problem; to find an optimal solution; Variations in transportation problem; Post optimality analysis; the assignment problem.
Unit-4Teaching Hours:14
Networking Analysis: PERT & CPM
PERT – background & development; Networking; Estimating the activity time; Determination of earliest expected & latest allowable times; Determination of critical path method; Crashing a project; Scheduling of a project; Applications of PERT & CPM
Unit-5Teaching Hours:8
Decision Making Under Uncertainty
Different decision criteria; Decision tree; Simulation – model building; Areas of application
Unit-6Teaching Hours:9
Queuing Theory
Queuing theory – meaning – objectives – limitations – elements of queuing system – queuing models, waiting line situations

Christ University Mcom first sem syllabus

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