Christ University Mcom Second sem syllabus
Christ University Mcom Second sem syllabus:- we will provide complete details of Christ University Mcom Second sem syllabus in this article.
Christ University Mcom Second sem syllabus
|2 Semester – 2017 – Batch|
|MCO231||BUSINESS ETHICS AND CORPORATE GOVERNANCE (BY RESEARCH)||4||5||150|
|MCO232||BUSINESS INFORMATION SYSTEM||4||4||100|
|MCO235||SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT||4||4||100|
|MCO236||INTERNATIONAL FINANCE AND INSTITUTIONS||4||4||100|
|MCO237||INTRODUCTION TO DATA ANALYSIS||4||4||100|
|MCO281||SOCIAL BASED MICRO PROJECT||0||2||0|
Christ University Mcom Second sem syllabus
MCO212 – JOURNAL CLUB
MCO221 – CURRENT AFFAIRS
MCO231 – BUSINESS ETHICS AND CORPORATE GOVERNANCE (BY RESEARCH)
|Introduction to Business Ethics|
|Ethics and Business – Making a case for Business Ethics – Sources and factors influencing Business ethics – Values, Morals and ethics – Business ethics as personal integrity and social responsibility – Ethics and Law – Ethics as practical reason.|
|Philosophical Theories Of Ethics and Business|
|Ethical theories and traditions – Utilitarianism – Deontology as ethics of rights and duties – Virtue ethics – Perspectives of Albert Z Carr and Machiavelli – Modern and Contemporary views on Business ethics.|
|Ethical Decision Making|
|Decision-making process for ethics – various frameworks for ethical decision-making – stakeholder theory – Triple Bottom-Line – Reasons for mistakes in ethical decision-making – Kohlberg’s theory of Moral development – Ethical decision-making in managerial roles.|
|Managing Business Ethics and Corporate Social Responsibility|
|Culture and ethics – Compliance and Value-based cultures – ethical leadership and corporate culture – building a Value-based corporate culture: code of ethics, ethics hotlines, ombudspersons, Reporting and Ethics Audits – Various models of CSR|
|Ethical Decision-making in Organizations|
| HRM: Cash and incentive plans, performance appraisal, race and disability, health and safety, restructuring and layoffs, wages, discrimination, sexual harassment.|
Marketing: Ethical issues in Marketing-a framework, responsibility for products (safety and liability), marketing Process related ethics (Advertisements and Sales), product related ethics (appropriateness of marketing certain products), competition related ethics (pricing, advertising, piracy, predatory), Marketing to Vulnerable populations, Sustainable Marketing.
Finance and Accounting: Finance functions, investment decisions, disclosure norms, insider trading, and executive compensation, conflicts of interests in Accounting and Financial markets.
Technology: Privacy and employee monitoring, emerging ethical issues related to Technology
|Ethics In Global Businesses and Environmental Sustainability|
|Ethical principles governing global business (Model Business principles by US department of Commerce, The caux Principles, International codes – UN Global compact; OECD guidelines) – ethics in relation to adapting host countries culture and norms, issues relating negotiators and gift giving, providing access to less developed countries, avoiding sanctions, protection of intellectual properties – National differences in business ethics, pressures for ethical convergence, ethical principles governing global business.|
Business ethics and environmental values – Business’ Environmental responsibilities: The sustainability approach – Principles for a sustainable business.
|Understanding Corporate Governance –the context, Socio-economic character of business, core values, business purpose, structural and organizational aspects, International experiences: Corporate governance in USA, UK – The agenda for India: Codes of Corporate Governance as recommended by the Confederation of Indian Industry (CII) for effective corporate Governance in India.|
MCO232 – BUSINESS INFORMATION SYSTEM
|An Introduction to Information Systems in Organizations|
|Definition – Components of MIS – Purpose – Objectives – Need – Data V/s information – data administration – data planning- Database administration – organizational dimensions of information – global technological footprint – BPO’s & KPO’s – information outsourcing – horizontal & vertical integration of information systems.|
|Hardware and Software|
|Computers by size – PDA’s, notebooks, Desktops, Minicomputers, mainframe computers, super computers – Application software – System Software – Hardware Common input devices, output devices, CPU’s, RAM, storage devices, Telecommunication Devices.|
|Organizing Data and Information|
|Data – file concepts – database – file management vs database management – Hierarchical model- Network Model – Relational Database Model – Database Management System Tools – Data warehousing – Data Mining – Managing information resource in an organization – online transaction processing – batch processing – real-time processing.|
|Telecommunications, The Internet, Intranets, And Extranets|
|World wide web – websites, blogs, , P2P, C2C – Search engines, Ajax, Online applications – web OS – Web 2.0 – Communication software – lan, wan, man, Internet – Components of Internet – Business use of the Internet – Categories of Internet – Introduction to Intranet –Advantages and disadvantage of Intranet – Components of Internets Information Technology Structure – Introduction to Extranet – Definition of Extranet – Application of Extranet –|
Relationship between Internet, Intranet and Extranet – Difference between Internet and Extranet
|Application of E-commerce|
|Basic in E-commerce – Introduction to E – commerce Modules – B2B Modules, Advantages and disadvantages of B2B – B2C Modules – Electronic Retailing and malls. The process of electronic shopping, Electronic Catalogues, interactive advertising and marketing – Benefits and limitations of internet advertising – Impact of E- commerce on business, opportunities in E- commerce|
|Information and Decision Support Systems|
|Decision support systems – Group Decision support systems – Executive Support Systems – DSS tools – DSS software. Specialized Information Systems: Artificial Intelligence, Expert Systems, Virtual Reality, and Other Systems:|
|Portals and Gateway|
| Introduction to Portals – Definition of Portal – Function of Portals – Portal Technologies – Features of Portals – Portals in India – Advantages of Portals – Electronics Commerce Portals|
– Introduction to Gateway – Proxy Application Gateway – Proxy Gateway Advantages – EDI Gateways – Payment
|Systems Development and E-Commerce Supporting Functions|
|Systems development cycle – knowledge workers and their role in the cycle. Enterprise resource planning – computer aided design. Purchase and sale procedure, Supply Chain Management [SCM], Definition of SCM – Value chains in e-commerce, Value chain management – Electronic Payment system authentication of payment, mode of payment. Electronic credit and debit cards, smart cards and electronic cash – digital signature, electronic certificate, secure electronic transaction protocol. ERP, CRM, TQM, business process reengineering (BPR), SWOT analysis.|
|Introduction to Internet Security – Secure Transactions – Computer Monitoring – Privacy Issues – Privacy on the Internet – Corporate E-mail privacy – Computer- Crimes – Types of Computer Crime – Specific Threats – Attacks on Computer|
Systems – Major types of Security Problems/Common Threats – E-Commerce
and Security – Security for Internet Trading – Electronic Security Challenges
MCO233 – DIRECT TAXES
The Income Tax Act 1961 The Finance Act Benami Transactions Act 1988 Tax Planning; Basic concepts:Agricultural income, Assesse, Assessment year, Average rate of tax, income of person, gross total income, Previous year, Charge of income Tax; Capital and Revenue Receipts capital or revenue expenditure, residence and Incidence of Tax: Residence Determination of the Residential status Tax Free Incomes.
Heads of Income
Computation of Income from salaries, Income from house property Profits and gains of business or profession, Capital gains, Income from other sources; computation of total income and Tax liability
Conditions for charge of depreciation-Assets-used for business-New method of charging depreciation-Block of assets-Rates of depreciation-Actual cost of assets-written down value of assets-Types of depreciation- computation of depreciation-Misc. provisions about depreciation
Clubbing, Aggregation And Set-off
Clubbing of Income, Transfers Income of individual to include income of spouse etc. Liability of person in respect of income included in the income of another person, aggregation of income set off losses; Early forward and set of losses, Deductions from gross total income and rebate of Tax.
Assessment of individuals, Hindu undivided families, partnership firms and companies- theory only
Income tax authorities Procedure for assessment Deduction of tax at source: salaries, interest on securities. Dividends, winnings from lottery or cross word puzzles, winnings from horse races. Insurance commission Penalties imposable and prosecution.
Tax audit as per the provisions of section 43 B of Income tax act, 1961: Tax audit report and non-compliance with the legal requirements
MCO234 – FINANCIAL MANAGEMENT
Nature and Scope of Financial Management:
Introduction; Definition and Scope of Corporate Finance; Importance of Corporation finance; Finance function; Approaches to finance functions; Financial Management; Objectives of Financial Management – Wealth Maximization, Profit Maximization & Maximizing the Earning Per Share; Financial Decision; Financial Management Process; Functional Area of Financial Management; Functions of Finance Manager; Organization of the Finance Function.
Cost of Capital
A brief overview of the concept of Time Value of Money and its application in financial Management. Concept & Definition of Cost of Capital; Significance of Cost of Capital; Cost of Debt and Preference; Cost of Equity; Cost of Retained earnings; Determination of cost of Capital; Weighted Average Cost of Capital; Floatation cost and Weighted average cost of capital.
Long Term Financing Decision:
Introduction; Sources of Long term Finance; Raising of Long term Finance – Venture Capital, IPO, Right Issue, etc.; Meaning of Capitalisation; Need of Capitalisation; capital and capitalisation; Over, Under and Fair Capitalisation their problems and benefits; Concept of Capital Structure; Importance of Capital Structure; Assumptions of Capital Structure – Computation based on Net Income Approach, Net Operating approach, Traditional Approach; Essentials of a Sound Capital Structure; Optimum capital structure; Point of Indifference; Capital Structure Policies in Practice; Factors Determining Capital Structure; Leverages – Meaning, Significance of Leverages; Types of Leverages and Risk Factor.
Meaning; Need and Significance of Capital Budgeting; Capital Budgeting Process; Project Classification; Methods of Evaluation; Investment Criteria; Traditional Methods and Discounted Cash flows Methods; Factors determining capital budgeting; Limitation of Capital Budgeting; Risk Analysis in Capital Budgeting – Sensitivity Analysis, Break Even Analysis, Simulation Analysis, Decision Tree Analysis.
Working Capital Management
Meaning; Concept; Objectives; Kinds of Working Capital; Operating Cycle; Importance of Working Capital; Dangers of Inadequate and Excessive Working Capital; Management of Working Capital; Factors determining Working capital; Estimation of Working capital Requirement (problems).
Need for firms to pay dividends; Forms of Dividend; Problems of irregular dividend; Determinants of Dividend Policy; Legal and Procedural aspect; The Theory of Irrelevance; Residual Approach; Modigliani and Miller Approach; The Theory of Relevance; Walter’s Approach and Gordon’s Approach.
MCO235 – SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
Introduction to Securities.
Indian Market-overview, players, participants and stock exchanges, Investment meaning, definitions, Investment v/s speculation, Investment process, investment categories, characteristics of investments, objectives of investments, types of investors, Hedging, Innovative financial instruments.
Debt Instruments and Their Valuations
Players in the debt market, valuation of debt instruments, running yield, simple yield to maturity, redemption yield, holding period yield, yields to call/put, yields on index linked bonds, yield curves, risk management, in bonds, bonds duration, convexity and dispersion.
EIC analysis, Economic analysis, tools for economic analysis, Industry analysis, standard industrial classification, tools for industry analysis, quantitative industry analysis, company analysis, tools for company analysis.
Equity Instruments and Their Valuation
Share valuation, earnings valuation, revenues valuation, cash flow valuation, asset valuation, yield valuation, member valuation, and valuation of private company
Charting tools, charts, line charts, line and volume charts, reversal patterns, continuation patterns, bar chart, candle stick chart, point and figure chart, Dow Theory, Elliot wave theory, tools of technical analysis, market structure, and market indicators.
Efficient market theory, Random Walk theory, Portfolio risk/return, Traditional portfolio selection, CAPM, Arbitrage pricing theory (APT)
Portfolio Management and Evaluation
Growth investing, value investing, passive and active portfolio management. Rupee cost averaging formula plans, performance Index, Portfolio revision, Sharpe’s, Traynor’s and Jensen’s measures of portfolio evaluation, portfolio hedging.
Contemporary Theories of Investment and Global Investment
Artificial neural net works, Ferzzy theory, Behavioral models. Global investments, global bond and equity market return
MCO236 – INTERNATIONAL FINANCE AND INSTITUTIONS
|International Financial Management|
|Scope of international finance, global links, objectives of MNCs, Distinguishing features of International finance, International business activities, trends of FDI in India, International business methods, Motivations for international business, field of international business – Case study on Systematic risk and Unsystematic risk.|
|International Monetary System:|
|The gold standard, Price specie flow Mechanism, Decline of the gold standard, the inter war years, The Bretton wood system, Smithsonian agreement, the flexible exchange rate regime, alternative exchange rate systems, Evaluation of floating rates, classification of currency arrangements, the European monetary system. Introduction to GATT Agreements. Introduction to transnational monetary agreement and bailouts etc.|
|International Financial Institutions/Development Banks:|
|The World Bank, Economic reform Programmes. IMF, financial policies of IMF, its supported Programmes, Asian development bank. Introduction to BRICS Banks.|
|Balance of Payments:|
|BOP accounting, debits and credits, BOP statement, disequilibrium of BOP, types of disequilibrium, ways to overcome disequilibrium, Capital account convertibility, current account convertibility, causes of convertibility, and problems of BOP statement. Fully convertible, Managed and controlled models.|
|Foreign Exchange Market|
|Information and communication systems, functions of the foreign exchange market, the foreign exchange rates, arbitrage, foreign exchange markets, spot markets, cross rates of exchange, Bid-Ask spreads, forward market, Interest arbitrage, covered interest arbitrage and interest parity theory|
|Theories of Foreign Exchange Rate Movement and International Parity Conditions|
|Purchasing power parity, absolute purchasing power parity, relative purchasing power parity, graphic analysis of the international Fisher, comparison ppp, IFE, and IRP theories.|
|Management of Foreign Exchange Risk|
|Exchange risk, types of exposure, tools and techniques of foreign exchange risk management.|
|Management of Translation Exposure|
|Translation methods, functional versus reporting currency, comparison of four translation methods according to Accounting Standards 11|
|Management Of Transaction Exposure|
|Measurement of transaction exposure, transaction exposure based on currency variability, managing transaction exposure, Hedging, Risk management products, currency correlation and variability as hedging tools, currency volatility over time.|
|Management of Economic Exposure|
|Transaction exposure versus economic exposure, measuring economic exposure, managing economic exposure, marketing management of exchange risk, production management of exchange risk, corporate philosophy for exposure management.|
MCO237 – INTRODUCTION TO DATA ANALYSIS
|Introduction to E views|
|E views software – E views objects – Creating workfiles – Importing data – series, group and equation objects- basic commands – show, plot, series, genr – Nature of data – Cross sectional -Time series – Panel data- Descriptive statistics commands in E views- basic concepts of estimating a linear regression – fitting a regression line – Residual – Slope – RSS,ESS and TSS – Coefficient and standard error – hypothesis testing on estimated coefficients – Different ways to run regression in E views – Interpretation of linear regression output|
|Dummy variables in regression equation|
|Usage of auto series in regression – Dummy variables – time and categorical dummy variables – – Creating dummy variables – smpl, recode command – Date Dummies – @day, @month @datestr functions – @expand – creating group object – Using dummy variables in regression – Lead and Lag series – using lag series in regression – Causality – Granger causality.|
|Post Estimation analysis|
|View menu – Actual, fitted and residual graph – making a residual series – Assumptions of Classical Linear Regression Model – Co linearity – correlation matrix – Residual diagnostics – Autocorrelation – impact of autocorrelation on regression output – Detecting autocorrelation – visual inspection – correlogram – DW test – Breusch Godfrey test – Correcting autocorrelations – Using ACF and PACF for Modelling – AR models – MA models – Estimating ARMA models – ARMA diagnosis – correlogram – Heteroskedasticity – White test for Heteroskedasticity – Robust standard errors – Autoregressive Heteroskedasticity – ARCH LM test – Stationarity of data – ADF test.|
|Basic concepts of forecasting – Forecast sample – in sample and out sample forecast – Forecast evaluation – Actual Vs fitted – Static and Dynamic forecasting – Forecast evaluation table – Root Mean Squared Error – Mean Absolute Error – Theil Inequality coefficient – Bias proportion – Variance proportion – covariance proportion – Forecasting with auto series.|
|Introduction to SPSS|
|An Overview of SPSS- general description, functions, menus, commands – SPSS file management – Creating and editing data file, defining variables – Managing Data – Listing cases – Replacing missing values – Computing new variables – Recording variables – Exploring data – Selecting cases – Sorting cases – Merging files, Reliability test.|
|Graphs – Creating and editing graphs and charts – Frequencies – Bar charts – Histograms – Percentiles – Measures of central tendency – Variability – Deviation from normality – Size and stability – Cross Tabulation and chi-square analyses, Independent sample T test, Paired sample T tests,ANOVA,Non-parametric tests. Correlation and Regression Analysis- Simple and Multiple,Multivariate analysis – Factor analysis – Cluster Analysis. Exercise|
MCO281 – SOCIAL BASED MICRO PROJECT
The students are required to choose a social relevant topic during first semester and complete during the second semester. Two credits are assigned in the second semester.
Text Books And Reference Books:Not Applicable
Essential Reading / Recommended ReadingNot Applicable
Evaluation PatternViva Voce = Grading with 1 credit weitage
Christ University Mcom Second sem syllabus
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