Christ University Mcom Third Sem syllabus

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

3 Semester – 2016 – Batch
Paper Code	Paper	Hours Per Week	Credits	Marks
HOL	HOLISTIC EDUCATION	1	1	50
MCO311	JOURNAL CLUB	1	1	25
MCO331	PROJECT AND OPERATIONS MANAGEMENT	4	3	100
MCO332	STRATEGIC MANAGEMENT AND POLICY MAKING (BY RESEARCH)	4	4	150
MCO333	ENTREPRENEURSHIP	4	3	100
MCO341A	ADVANCED COST AND MANAGEMENT ACCOUNTING	4	3	100
MCO341B	BANK MANAGEMENT	4	3	100
MCO342A	ADVANCED FINANCIAL ACCOUNTING	4	3	100
MCO342B	INTERNATIONAL BANKING	4	3	100
MCO343A	INTERNATIONAL ACCOUNTING	4	3	100
MCO343B	FIRE AND CONSEQUENTIAL LOSS AND ENGINEERING INSURANCE	4	3	100
MCO354	REASEARCH REPORTING	2	2	50

HOL – HOLISTIC EDUCATION (2016 Batch)
Total Teaching Hours for Semester:12	No of Lecture Hours/Week:1
Max Marks:50	Credits:1
Course Objectives/Course Description
Christ University understands the limitations of compartmentalized knowledge which is not adequate enough to face the challenges of the globalized world. With a mission to prepare the students for life and not just for the acquisition of a degree, it encourages every initiative that would help students make perfect connections with the world outside. Inspired by the educational philosophy of Rousseau, Emerson, Ivan Illich, Paulo Freire, Gandhi, Tagore and Blessed Chavara, the University formulated this concept of Holistic Education more than fifteen years ago and included it in the curriculum and makes necessary changes every year. A group of teachers drawn from across the streams go through the whole process of designing the curriculum through a series of intense discussions under the broad classification of three skills: personal, interpersonal and societal.
Learning Outcome
Striving for Academic Excellence Improved Personal Skills Improved Interpersonal Skills Improved Societal Skills Citizens who can make effective contribution to Society Professionals who can adapt to changing times Awareness / Appreciation of Diversity Strive to be better Human Beings Life Long Learners Ability to pursue excellence

Unit-1	Teaching Hours:6

I Semester UG Personal Skill : Goal Setting and Cyber Etiquettes Inter-Personal Skill : Dealing with Competition and Leading and Following Societal Skill : Gender Sensitization and Community Living III Semester UG Personal Skill : Spirituality and Transition to Adulthood Inter-Personal Skill : Alienation and Blocks in Relationship Societal Skill : Gender Stereotypes and Good Governance I Semester PG Personal Skill : Accountability and Mindful Living Inter-Personal Skill : Alienationand Blocks in Relationship Societal Skill : Gender Sensitization and Sustainable Development
Text Books And Reference Books:
Essential Reading / Recommended Reading
Evaluation Pattern
MCO311 – JOURNAL CLUB (2016 Batch)
Total Teaching Hours for Semester:17	No of Lecture Hours/Week:1
Max Marks:25	Credits:1
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 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.

Unit-1	Teaching Hours:17
Article Review
Articles published in journals are reviewed critically
Text Books And Reference Books: Not Applicable
Essential Reading / Recommended Reading Not Applicable
Evaluation Pattern Presentation & Discussion = 20 Marks Attendance = 5 Marks
MCO331 – PROJECT AND OPERATIONS MANAGEMENT (2016 Batch)
Total Teaching Hours for Semester:60	No of Lecture Hours/Week:4
Max Marks:100	Credits:3
Course Objectives/Course Description
The course project and operations management gives a conceptual framework for conceiving a project. It helps the students to understand the steps involved in setting up a sound project through market, technical and financial analysis. It also introduces the learner to the basic concepts in operations management.
Learning Outcome
· To help the students understand the basics of project management · To expose the students to factors that create a sound project. · To provide a basic understanding of operations management elements.

Unit-1	Teaching Hours:6
Overview of Strategic Management
Overview of Strategic Management – Nature & Scope- Defining Strategy – Concept of Strategic Management – Characteristics of Strategic Management- Approaches to Strategic Decision-making – Elements in Strategic Management Process
Unit-2	Teaching Hours:6
Strategy Formulation
Strategy Formulation –Corporate level Strategy – Corporate vision, mission and objectives – Types of strategies – Guidelines for crafting successful business strategies- Strategy formulation Process & Tools.
Unit-3	Teaching Hours:10
Environment of Strategic Management
Environment of Strategic Management – Environmental Analysis –External Environment – Social , Technological, Economic & Political Environment–.-Internal Environment – Resource Based Strategy – Approaches to Internal Analysis – SWOT Analysis – GAP Analysis – Industry Analysis – Porter’s Five Forces Model of competition – Competitive Advantage – Resources, Capabilities & Competencies – Core Competency.
Unit-4	Teaching Hours:6
Strategic Business Unit
Strategic Business Units (SBU)- Operational Strategy – Financial Strategy – Marketing Strategy – Human Resource Strategy.
Unit-5	Teaching Hours:10
Strategic Implementation
Strategy Implementation -Issues in implementation – Project implementation- Procedural Implementation – Resource Allocation – Budgets – Organization Structure – Matching structure and strategy – Behavioral issues – Leadership style – Corporate Culture – Values – Power – Social Responsibilities – Ethics – Building a capable organization. – Functional issues.
Unit-6	Teaching Hours:8
Strategic Evaluation and Control
Strategy Evaluation & Control – Importance – Symptoms of malfunctioning of strategy – Establishing Strategic Controls – Operations Control and Strategic Control – Role of organizational systems in evaluation
Unit-7	Teaching Hours:8
Organizational Development and Change
Implementing Strategic Change – Need for change – Strategic alternatives – Diversifications – Mergers and Acquisitions – Turnaround, Divestment and Liquidation strategies.
Unit-8	Teaching Hours:6
Emerging issues in strategic management
Emerging issues in strategic management – Social audit – Corporate transparency – Management of NGOs
MCO333 – ENTREPRENEURSHIP (2016 Batch)

Unit-1	Teaching Hours:8
The Entrepreneurial Perspective
Nature and development of Entrepreneurship, Definition of Entrepreneur today, The Entrepreneurial Decision Process, Types of Start-Ups, Role of Entrepreneurship in Economic Development, Entrepreneurial careers and Education, Ethics and social responsibility of entrepreneurs, the future of entrepreneurship, the entrepreneurial process, managerial versus entrepreneurial decision making, causes for interest in intrapreneurship, corporate versus intrapreneurship, intrapreneurial leadership characteristics, establishing intrapreneurship in the organization, problems and successful efforts
Unit-2	Teaching Hours:6
The Individual Entrepreneur
Entrepreneurial feelings, entrepreneur background and characteristics, motivation, role models and support systems, male versus female entrepreneurship, entrepreneurs versus inventors, the nature of international entrepreneurship, the importance of international business to the firm, international versus domestic entrepreneurship, entrepreneurial entry into international business, barriers to international trade.
Unit-3	Teaching Hours:8
Creating and Starting the Venture
Sources of new ideas, methods of generating ideas, creative problem solving, opportunity recognition, product planning and development process, E-commerce and business start-ups, intellectual property, need for a lawyer, legal issues in setting up the organization, patents, business methods patents, trademarks, copyrights, trade secrets, licensing, product safety and liability, insurance, contracts.
Unit-4	Teaching Hours:8
Business Plan for Creating And Starting the Venture
Planning as part of business operation, what is the business plan, who should write the plan, scope and value of business plan, presenting the plan, information needs, using the internet as a resource tool , writing the business plan, using and implementing the business plan, why some business plan fail, industry analysis, marketing research for new venture, understanding the marketing plan, characteristics of a marketing plan, the marketing mix, steps in preparing the marketing plan, contingency planning, why some plans fail.
Unit-5	Teaching Hours:8
The Organizational Plan
Developing the management team, Legal forms of business, Tax attributes of forms of business, Tax incentives for new ventures, statutory requirements and operational compliances, the limited liability company versus the S corporation, the limited liability company, building the management team and a successful organization culture, the role of a board of directors, the board of advisors, the organization and use of advisors, an overview of financing the new venture, personal funds, family and friends, commercial banks, role of SBA in small business financing, R&D limited partnerships, government grants, private placement, bootstrap financing, financing the business, informal risk capital market, venture capital, valuing your company, deal structure.
Unit-6	Teaching Hours:9
Managing And Growing The New Venture
New entry, generation of new entry opportunity, assessing eh attractiveness of a new entry opportunity, entry strategy for new entry exploitation, risk reduction strategies for new entry exploitation, growth strategies, economic implications of growth, implications of growth for the firm, overcoming pressures on existing financial resources, financial control, overcoming pressures on existing human resources, overcoming pressures on the management of employees, overcoming pressures on entrepreneurs time, implications of firm growth to the entrepreneur.
Unit-7	Teaching Hours:8
Accessing Resources For Growth From External Sources
Using external parties to help grow a business, franchising, investing in a franchise, joint ventures, acquisitions, mergers, leveraged buyouts, overcoming constraints by negotiating for more resources, advantages and disadvantages of going public, the alternatives to go public, timing of going public and underwriter selection, registration statement and timetable, legal issues and blue-sky qualifications, after going public, myths concerning going public
Unit-8	Teaching Hours:5
Exit Strategies
Sickness and prevention, bankruptcy-an overview, reorganization, extended time payment plans, liquidation, strategy during reorganization, keeping he venture going, warning the signs of bankruptcy, starting over, the reality of failure, business turnarounds, exit strategy, succession of business, harvesting strategy.
Text Books And Reference Books: 1. Robert D Hisrich, Michael P Peters, Dean A Shepherd (2009). Entrepreneurship, (6th ed) Tata McGraw Hill publications.
Essential Reading / Recommended Reading 1. Vasant Desai (2002). Dynamics of Entrepreneurial Development and Management, Himalaya Publishing House 2. C. B. Gupta & N. P. Srinivasan (1999). Entrepreneurial Development, Sultan Chand & Sons
Evaluation Pattern CIA 1 = 10 Marks CIA 2 = 25 Marks CIA 3 = 10 Marks Attendance = 5 Marks ESE = 50 Marks
MCO341A – ADVANCED COST AND MANAGEMENT ACCOUNTING (2016 Batch)
Total Teaching Hours for Semester:60	No of Lecture Hours/Week:4
Max Marks:100	Credits:3
Course Objectives/Course Description
This course is offered as an Accounting and Taxation elective. It encompasses the tools and techniques of Cost Accounting and Management Accounting useful for effective managerial decision making and control. It provides advanced knowledge of the techniques for analysis and interpretation of financial statements to assess organizational performance and the knowledge of costing techniques for cost control and the cost-benefit approach for decision making.
Learning Outcome
• Develop in students the knowledge and understanding of the Management Accounting concepts and techniques associated with the internal management of a business in a dynamic environment. • Enable students to identify and apply appropriate Management Accounting Techniques for planning, control and decision making and in the generation of management accounting reports Enable students to comprehend and analyze the performance of companies based on the Annual Reports. Understand various tools and techniques of Advanced Cost Accounting and apply them in cost reduction and resource optimization leading to increase in profits of the organization.

Unit-1	Teaching Hours:10
Budgetary Control
Budget and Budgetary control, objective of budgetary control- Essential requirements of Budgetary control- Organization of Budgetary control- Types of Budget; Functional budget – Master budget- Fixed budget and Flexible budget, Budgetary control and Reporting- Performance budgeting – Zero based Budgeting, Advantage and limitations of budgetary control
Unit-2	Teaching Hours:12
Cost Analysis for Managerial Decision Making
Marginal costing and absorption costing – Concepts in decision making Relevant cost and irrelevant costs Differential cost Difference between Differential cost analysis and Marginal costing – Practical application of differential costing. – determination of most profitable level- Accept or reject decisions make or buy decisions Sell or process decisions , level of activity planning , purchasing or leasing.
Unit-3	Teaching Hours:10
Standard costing and Variance Analysis
Standard Cost and Standard Costing – Standard costing and budgetary control- Standard costing and Estimated cost – Standard costing and Marginal costing – Preliminaries to the establishment of standard costs-Analysis of Variances: Direct Material variances, Direct Labour variances, Overhead variances- Sales variances advantages and limitations of standard costing.
Unit-4	Teaching Hours:10
Financial Statement Analysis
Introduction to Financial Statement Analysis, Comparative statements, Segmental Analysis and Inter-firm comparison- Ratios Analysis – Ratios in the areas of performance, growth, profitability, financial adaptability, liquidity, activity and gearing of business-Uses, Significance and Limitations of ratio analysis-Interpretation of financial statements via the analysis of corporate reports-Preparation of Balance Sheet from financial ratios. Advanced problems
Unit-5	Teaching Hours:10
Funds Flow Analysis
Concept of fund, meaning of flow of fund, steps in the preparation of fund Flow statements – uses and limitation of fund flow statements. Advanced problems
Unit-6	Teaching Hours:8
Developments in Management Accounting
Responsibility Accounting: Definition- Principles-Process-Responsibility Centres – cost centre, profit centre, Investment centre.-Residual Income and Return on Investment – Benefits- Implementation of responsibility accounting- – Measuring managerial performance – Total quality management-Optimized production technology-Just in time concept-Economic Value Added [EVA]- Market Value Added [MVA]-Manufacturing Resources Planning [MRP].
Text Books And Reference Books: 1. Shashi, K.Gupta and Sharma, R.K. Management Accounting. Kalyani publishers. Jain. S.P, Narang, K. L & Simmi Agrawal (2010). Advanced Cost Accounting (12 ed.). Delhi, India: Kalyani Publishers.
Essential Reading / Recommended Reading 1. Jain,S.P & Narang K.L; Cost and Management Accounting. Kalyani Publishers, 2. Khan, M. Y. & Jain, P. K Management Accounting & Financial Analysis; New Delhi: Tata Mc Graw Hill Publishing Co. Ltd. 3. Arora, M.N; Cost Accounting; Vikas Publishing House (Pvt) Ltd 4. Pandey I.M.; Management Accounting; Vikas Publishing House (Pvt) Ltd 5. Atkinson, Banker, Kaplan & Young; Management Accounting, Pearson Education Asia 6. Maheshwari,S.N, Management Accounting &financial control. New Delhi: Sultan Chand & Sons. 7. Maheshwari, S.N (2009).Advanced problems and solutions in Cost Accounting (20ed.).India: Vikas Publishing House Pvt. Madegowda, J(2012). Advanced Cost Accounting (2 ed.) Mumbai, India:
Evaluation Pattern CIA 1 = 10 Marks CIA 2 = 25 Marks CIA 3 = 10 Marks Attendance = 5 Marks ESE = 50 Marks
MCO341B – BANK MANAGEMENT (2016 Batch)
Total Teaching Hours for Semester:60	No of Lecture Hours/Week:4
Max Marks:100	Credits:3
Course Objectives/Course Description
This course is designed to give basic inputs on various aspects of bank operations. The course will enable the students to know more about bank with special regard to the legislation requirements, banking operation and marketing of banking products. The course also narrates the legislatory framework which has been a focal point in banking administration. The course covers the major areas like profitability in banks in India, credit management of the banks, investment management of the banks and management of the Non-Performing Assets. This course also provides knowledge on the technology aspects of Banking Services
Learning Outcome
· The course will make the students to understand in detail various operations of bank · The course should make the students to know the various legislations affecting the banks in its normal function · To provide thorough knowledge of Banking Technology Management. · To understand the various cybercrimes associated with the banking industry. · To familiarize the students with regard to the different investigation techniques applicable for the banking Businesses.

Unit-1	Teaching Hours:14
Modern Banking Structure & Legislative Compliance
Genesis of Modern Banking in India, Compliance with KYC norms, Banking sector reforms, Emerging Trends and Issues in Banking: Inclusive Banking (financial inclusion) – No Frills account, Electronic Payments – National Payment Corporation of India – Banking Ombudsman – Banking Codes and Standard Boards-Customer relations. Compliance with BR Act, RBI Act, Negotiable Instruments Act and SEBI Act (rules and regulations applicable for capital market transactions) Policy rates (CRR, SLR, Repo and Reverse Repo, Bank Rate, MSF etc) and their impact. Prudential Norms. Convergence of the Indian Banking system to the international standards; Basel Committee I, II and III; Capital adequacy requirements: Tier 1 capital-Tier 2 Capital, Off Balance Sheet Items – ADR – GDR- Participatory Notes- Bancassurance, ALM: Concept – components – Functions – Process
Unit-2	Teaching Hours:6
Credit Management in Banks
Principles of sound bank lending – Formulating loan policy – Factors influencing loan policy – Contents of loan policy –Evaluating credit applicant – Loan supervision. Importance of risk management in banks – instruments of credit risk management- credit approving authority- prudential limits – risk rating – Credit Scoring by CIBIL and other agencies, (Experian, Equifax and Highmark), Credit scoring by individual banks, Credit appraisal different types of loans – priority sector – consumer loans – MSMEs – Large Borrower accounts – Other Non-priority sector loans.
Unit-3	Teaching Hours:6
Investment Management
Nature and significance of investment management in commercial banks – Fundamental principles of security investment by commercial bank – Management of security investment – Reviewing investment portfolio – Organization of investment function, Management of capital funds- capital adequacy.
Unit-4	Teaching Hours:6
Management of Non-Performing Assets
NPAs in Indian commercial banks, Causes, Suggestions and steps for curtailing NPAs, Prudential norms- Enforcement of Securities: Civil Courts, Debt Recovery Tribunals, Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act 2002, Reconstruction of financial assets and financial institutions, offences and penalties-disaster management in banks.
Unit-5	Teaching Hours:6
Branch Operation and Core Banking
Introduction and Evolution of Bank Management – Technological Impact in Banking Operations – Total Branch Computerization – Concept of Opportunities – Centralized Banking – Concept, Opportunities, Challenges & Implementation
Unit-6	Teaching Hours:10
Delivery Channels & Back office Operations
Overview of delivery channels – Automated Teller Machine (ATM) -Phone Banking – Call centers – Internet Banking – Mobile Banking – Payment Gateways – Card technologies – MICR electronic clearing – Back office Operations – Bank back office management – Inter branch reconciliation- Treasury Management – Forex Operations – Risk Management – Data Centre Management – Network Management – Knowledge Management (MIS/DSS/EIS) – Customer Relationships Management (CRM)
Unit-7	Teaching Hours:6
Interbank Payment System
Interface with Payment system Network – Structured Financial Messaging system – Electronic Fund transfer – RTGSS – Negotiated Dealing Systems & Securities Settlement Systems – Electronic Money • E Cheques – International Payment Gateways
Unit-8	Teaching Hours:6
Litigating Cyber Crime
Digital Evidence – availability, reliability and admissibility – Forensic Evidence – Digital footprints – Assembling the evidentiary puzzle – New defenses/ claims – Trojan horse defense – Chain of custody – Emerging Surveillance, Control and Enforcement Methods – New Issues and New Technologies – PDAs, cell phones, wireless networks E-Vision and Crime – towards a Sustainable Vision – Privacy – The Privacy Act – Electronic Communications Privacy Act.
Text Books And Reference Books: 1. Indian Institute of Banking & Finance, (2013). Advanced Bank Management, Macmillan publication. 2. Indian Institute of Banking & Finance, (2012). Principles & Practices of Banking. Macmillan Publication. 3. Jessica, K. (2010)Financial Services Information Systems (2 ed.). Auerback publications.
Essential Reading / Recommended Reading 1. Indian Institute of Banking & Finance, (2010). Bank Financial Management, Macmillan publication. 2. Srivastava, &Divya, Nigam, (2014). Management of Indian Financial Institutions, Himalaya Publishing House. 3. Vasant, Joshi &Vinay, Joshi, (2009). Managing Indian Banks– Challenges Ahead, sage publications. 4. M. Y. Khan, (2013). Indian Financial System, Tata McGraw Hill. 5. O.P, Bhat& K. K, Saxena, (2008). Bank marketing, skylark publications. Vasudeva. (2005). E- Banking . New Delhi: Common Wealth Publishers
Evaluation Pattern CIA 1 = 10 Marks CIA 2 = 25 Marks CIA 3 = 10 Marks Attendance = 5 Marks ESE = 50 Marks
MCO342A – ADVANCED FINANCIAL ACCOUNTING (2016 Batch)
Total Teaching Hours for Semester:60	No of Lecture Hours/Week:4
Max Marks:100	Credits:3
Course Objectives/Course Description
This course is offered under the Accounting &Taxation elective. The course deals with the various accounting aspects pertaining to valuation of shares & goodwill, mergers & acquisitions, Holding company accounts, Accounting treatment for foreign branches and also the emerging areas in Accounting.
Learning Outcome
· Be able to independently value the firms goodwill and shares from the given Annual report. · Be able to evaluate the mergers & acquisitions taken place recently. · Be able to finalize the consolidated Balance sheet for a client. · Be able to incorporate the foreign branch details in Head Office books and get the final accounts of the firm on a real time basis. · Be well versed with latest developments in the Accounting area

Unit-1	Teaching Hours:10
Valuation of Goodwill and Shares
Meaning of goodwill, factors influencing the goodwill, different methods of valuation of goodwill. Adjustment to profit on the basis of revaluation of assets, additional deprecation, excess deprecation, tax adjustments etc. Valuation of shares: need for valuation, different methods of valuation of shares.
Unit-2	Teaching Hours:14
Accounting Aspects of Mergers and Acquisitions
Meaning of amalgamation and reconstruction. Types of amalgamation – AS 14. Amalgamation in the nature of Merger, Amalgamation in the nature of Purchase. Methods of accounting for amalgamation; – the pooling of interest method and – the purchase method accounting treatment in the books of Transferor and transferee companies Treatment of various adjustments such as intercompany owing, unrealized profit on stock, inter company holdings -purchasing company in the shares of the selling company, selling company in the shares of purchasing company, by both companies in the shares of each other.
Unit-3	Teaching Hours:16
Holding Company Account (AS 21)
Holding and subsidiary companies – definition and legal requirements for the preparation of accounts – rules for the preparation of consolidated balance sheet – investment in the subsidiary company, minstry interest, cost control, capital profit and revenue profit. Accounting treatment for various adjustment such as intercompany unrealized profit, revaluation of assets and liabilities, preference shares in subsidiary company, dividend declared by subsidiary company. Holding company with more than one subsidiary, cross holding and chain holding. Preparation of consolidated profit and loss accounts
Unit-4	Teaching Hours:10
Accounting For Branch
Independent branches, accounting treatment in the book of branch and head office. Final account in the books of branch and in the book H.O after incorporating the branch trial balance. Foreign Branches – Rules for converting branch trial balance in the HO’s books
Unit-5	Teaching Hours:10
Current Developments in Accounting
1. Accounting for price level changes: meaning of inflation accounting, disadvantages of historical cost accounting, methods of inflation accounting-CPP &CCA (Simple problems on both the methods) limitations of inflation accounting. 2. Human resource accounting: meaning of HRA, need and objectives of HRA, various approaches of Human resource accounting, HRA practices in Indian corporate. 3. Environmental accounting: Meaning, need and objectives of environmental accounting, practices in Indian corporate. 4. Social responsibility accounting: Meaning, need and objectives of Social responsibility accounting, practices in Indian corporate. 5. Enterprise resource planning: meaning, features need and benefits of ERP.
Text Books And Reference Books: 1. Gupta, R. L. (2011). Advanced accountancy. (Vol. II). New Delhi: Sultan Chand publications. Narang, J. (2011). Advanced accountancy. (Vol. II). New Delhi: Kalyani Publishers.
Essential Reading / Recommended Reading Mukergee. , &Hanif, (2003). Modern accountancy. (Vol. II). New Delhi: Tata McGraw Publishing Company Ltd. Maheshwari, S. N. (2012). Advanced accountancy. (9th ed., Vol. II). New Delhi: Vikas Publishing House Pvt Ltd.
Evaluation Pattern CIA 1 = 10 Marks CIA 2 = 25 Marks CIA 3 = 10 Marks Attendance = 5 Marks ESE = 50 Marks
MCO342B – INTERNATIONAL BANKING (2016 Batch)
Total Teaching Hours for Semester:60	No of Lecture Hours/Week:4
Max Marks:100	Credits:3
Course Objectives/Course Description
This course provides students with an understanding of the nature of international banking and the major cultural, economic, social and legal environments in which international banks operate. The course begins with an overview of the historical framework of international banking, followed by the structure and functions of Foreign Banking systems and the role of international investment banking. The framework, on which the Foreign Trade and Foreign Exchange market works, has been highlighted. The importance and working of international banking practices has also been included for developing critical thinking.
Learning Outcome
· At the end of the course, students should be able to appreciate and articulate the importance of international banking. · Students should be able to understand how different banking systems have evolved and how they are different from each other. · This course will enable students to learn about international investment banking and the role of the participants involved. · This course will also help them to understand the concepts of foreign trade and foreign currency exchange. · This helps them to understand the international banking practices.

Unit-1	Teaching Hours:10
Introduction to International Banking
Brief History of International Banking – Reasons for the-Growth of International Banking – Characteristics and Dimensions of International Banking – Recent Trends in International Banking – Organizational Features of International Banking – International Interbank Business – International retail and private banking- international banking and multinational banking- international financial centre-Off shore banking centres- International commercial banking- International investment banking-Project and Infrastructure finance abroad by banks of different countries, Joint Ventures of Indian Corporates; Investment Opportunities abroad for resident Indians and the role of banks- International remittances-FEMA-provisions affecting banking transactions-Fundamental Principles of Lending to MNCs; International Credit Policy Agencies and Global Capital Markets
Unit-2	Teaching Hours:8
Foreign Banking System & English Banking
Introduction, Importance and Characteristics of Foreign Banking System- Importance of Developed Money Market in a Banking System. –English Banking System – Bank of England, Origin and growth, organizational Structure, Functions, London Money Market, and EURO Currency. Comparison with Indian Money market, The life boat operation and the Banking Act, 1979.
Unit-3	Teaching Hours:12
Federal Reserve System
Federal Reserve System: Origin, Organizational Structure and Working, Unit Banking and factors for its growth in USA. New York Money Market – Constituents and working, Comparison between London Money Market and New York Money Market.
Unit-4	Teaching Hours:10
German and Japanese Banking Systems
German Banking System: DeutcheBundes Bank ‘German Central Bank’ – Organization, structure and functions. Bank of Japan- Structure and Working, Commercial Banking system of Japan, Industrial Banking in Japan.
Unit-5	Teaching Hours:16
International Banking Practice
Documentary Letters of Credit- Letter of Credit mechanism and UCPDC / URC / URR Buyer’s/ Sellers credit,Bilateral trade, counter trade, high seas sales-Various facilities to Exporters and Importers including forfaiting and factoring-Correspondent Banking – Bank Accounts – NOSTRO and VOSTRO accounts -SWIFT, CHIPS, CHAPS, FEDWIRE-NRI accounts- Indian rupee and Foreign Currency accounts-EXIM bank-Role of EXIM Bank-EXIM Documentation- Role of RBI and Exchange management- Regulations of India-Role of FEDAI and FEDAI rules, Risk in Foreign Trade, Role of ECGC, Types of insurance and guarantee covers of ECGC- Rating of bank and non-banking financial institutions – criteria for ranking and rating agencies- Capital Adequacy, Loan Loss Provisioning and Regulatory – Legal and Accounting issues in International Banking – Forex Currency Accounts – Offshore Banking centers – Syndicated Credit Procedures – External Commercial Borrowings – Mergers and Acquisitions – Cases of Recent Merger, Acquisitions and Bank Failure-investment Banking—success and failure-Software Exports-Expansion of Indian banking services abroad; -Risk management for forex exposure and other risks;
Unit-6	Teaching Hours:4
Miscellaneous Banking
Islamic Banking-conceptual Evolution growth and development- merits and demerits of Islamic banking. SWISS Banking and its evolution- functions.
Text Books And Reference Books: 1. Mehta,D.M&Fung,H.G (2004) International Bank Management. New Delhi: Wiley 2. Richard M. Levich. International Financial Markets, Tata McGraw Hill, New Delhi. Adrian Buckley, Multinational finance, Prentice Hall of India, New Delhi. 3. VyuptakeshShran, International Financial Management, Prentice Hall of India, New Delhi. 4. Banking Theory and Practice by K C Shekr and LekshmyShekar, Vikas Publications
Essential Reading / Recommended Reading 1. Davies, H., & Green, D. (2010). Banking on the future: The fall and rise of central banking. Princeton, N.J: Princeton University Press. 2. Shamah, S. (2003). A foreign exchange primer. Chichester, West Sussex: J. Wiley.
Evaluation Pattern CIA 1 = 10 Marks CIA 2 = 25 Marks CIA 3 = 10 Marks Attendance = 5 Marks ESE = 50 Marks
MCO343A – INTERNATIONAL ACCOUNTING (2016 Batch)
Total Teaching Hours for Semester:60	No of Lecture Hours/Week:4
Max Marks:100	Credits:3
Course Objectives/Course Description
This paper is offered as a core paper in fourth semester. It develops the understanding among the students towards international accounting. It helps to study the role and responsibilities in the international dimensions in the field of accountancy.
Learning Outcome
· To enable the students to acquire the knowledge of world trade and investment. · To give understanding to the students the various areas of flow of capital from one country to another · To develop knowledge of sources of mergers and acquisitions · To give insight into financial decisions relating to foreign currency translations, recording the foreign exchange gain and loss.

Unit-1	Teaching Hours:5
Introduction
Causes of International Differences – Some major differences in Financial Reporting
Unit-2	Teaching Hours:6
International Classification of Financial Reporting
International Classification of Financial Reporting – International Harmonization of Accounting – The Requirements of International Accounting Standards
Unit-3	Teaching Hours:9
Financial Reporting in USA
Financial Reporting in USA
Unit-4	Teaching Hours:16
IFRS
International Financial Reporting Standard (IFRS)
Unit-5	Teaching Hours:10
Issues in International Accounting
Issues in International Accounting – Consolidation – Foreign Currency Translation – Segmental Reporting – Foreign Exchange risk management
Unit-6	Teaching Hours:10
Multinational Transfer Pricing
Multinational Transfer Pricing – Objectives of transfer pricing – Selecting a Transfer price – Internal Revenue Code and Transfer Pricing
Unit-7	Teaching Hours:4
Ethical Issues in International Accounting
Ethical issues in international Accounting – Incidence and implications of window dressing (cases).
Text Books And Reference Books: Timothy, S. Doupnik, and Hector, Perera,(2005), International Accounting, Irwin Professional Publishers, New York.
Essential Reading / Recommended Reading International Financial Reporting Standards (IFRS) , (2009),Taxman Publications, New Delhi. Shahrokh, M. Saudagaran,(2003) International Accounting : A User Perspective (2^nd Edition), South-Western Publishers, New York. Frost , Frederick, D. S. and Choi, ;Meek,(2006) International Accounting ,Academic Internet Pub Inc. New York.
Evaluation Pattern CIA 1 = 10 Marks CIA 2 = 25 Marks CIA 3 = 10 Marks Attendance = 5 Marks ESE = 50 Marks
MCO343B – FIRE AND CONSEQUENTIAL LOSS AND ENGINEERING INSURANCE (2016 Batch)
Total Teaching Hours for Semester:60	No of Lecture Hours/Week:4
Max Marks:100	Credits:3
Course Objectives/Course Description
This course focuses on principles, covers and special policies of Fire Insurance. It deals in detail with Fire Hazards, Fire Prevention systems, fire policies, premium rating, and process of fire insurance with documentation. It covers underwriting & legal aspects under fire insurance. Concepts under consequential loss insurance are also included. The focus is also on engineering insurance and historical developments of the business and relevant legislation, principles and practices followed by insurers. It also provides knowledge on related aspects like reinsurance, risk management, risk inspections, loss prevention and special types of covers in international markets.
Learning Outcome
· To familiarize the students with the principles, process and special policies under fire insurance. · To enable the students to have in-depth knowledge about the documentation underwriting and claim procedure for fire insurance · To acquaint the students with the principles and practices adopted for consequential loss insurance. · To provide a comprehensive understanding of various aspects of Engineering insurance. · To develop knowledge of significant topics such as reinsurance and risk management

Unit-1	Teaching Hours:3
Fire and Consequential Loss
Basic Principles and the Fire Policy: Introduction – Basic principles – Fire Tariff – Introduction – Standard Fire and Special Perils Policy – Operative Clause – General Exclusions – Debris Removal – Conditions.
Unit-2	Teaching Hours:3
Fire and Consequential Loss
Add On Covers and Special Policies: Add on covers – Spontaneous Combustion – Earthquake (Fire and Shock) – Forest Fire – Impact damage due to Insured’s own Vehicles and the articles dropped from them – Deterioration of Stocks in Cold Storage premises – Architects, etc Fees (in excess of 3%) – Omission to insure, Additions, Alterations or Extensions Clause – Spoilage Material Damage Cover – Leakage and Contamination cover – Temporary Removal of Stocks Clause – Loss of Rent Clause – Insurance of Additional Expenses of Rent – Start-up Expenses – Various Clauses – Escalation clause – Reinstatement Value Policies (RIV) clause – Local Authorities Clause – Declaration Policies – Provisions of Declaration policies – Tariff Rules – Advantages of Declaration policies – Floater Policies – Floater Declaration Policies – Special Clauses – Agreed Bank Clause – Contract Price Insurance Clause – Designation of Property Clause.
Unit-3	Teaching Hours:3
Fire and Consequential Loss
Fire Hazards and Fire Prevention: Fire Hazards – Types of fire hazards – Originating Hazards – Contributory Hazards – Hazards arising from Construction – Fire Load – Fire Resistance – Construction hazards – Exposure Hazard – Height – Size – Silent Risk – Hazards arising from Goods – Spontaneous Combustion – Miscellaneous Hazards – Fire Prevention – Fire Extinguishment Systems – Good Housekeeping – Bad Housekeeping – Storage of combustible material – Loyal Staff – Prohibition of Smoking – Combustible litter.
Unit-4	Teaching Hours:3
Fire and Consequential Loss
Erstwhile Tariff – Rules and Rating: Policy – Types of Policy – Partial Insurance – Short Period Rates – Cancellation of Policies – Mid-Term Cover – Principles of fire insurance premium rating – Classification of Risks – Simple Risks – Industrial / Manufacturing Risks – Utilities – Storage Risks – Tanks and Gas Holders.
Unit-5	Teaching Hours:3
Fire and Consequential Loss
Documents: Proposal form – Details about the proposer – Coverage – Details of Property – Details of Sum Insured – Declaration Clause – Risk Inspection report – Objective of inspection report – Scope of a Risk Inspection Report – Cover Note – Acceptance cum Receipts / Cover note – Schedule – Operative Clause – Policy Drafting – The policy schedule – Warranties and Clauses – Endorsements – Renewal Notice.
Unit-6	Teaching Hours:3
Fire and Consequential Loss
Underwriting: Underwriting factors – Concept of Underwriting – Objectives of Underwriting – Underwriting factors – Methods of Reinsurance – Proportional Treaties – Non-Proportional Treaties – Regulations and guidelines for fire insurance underwriting – Peril wise monitoring – Over estimation of PML vs under-utilization of capacity – Catastrophe perils in India – International Classification and nomenclature – Indian Fire Reinsurance Programme – Indian Reinsurance Programme – New regulations in fire underwriting – Guidelines on File and use Procedures for General Insurance Products – Classification of products – Risk Management – Re-inventing the principles of underwriting – Corporate Governance.
Unit-7	Teaching Hours:2
Fire and Consequential Loss
Claims – Legal Aspects: Legal aspects of Claims – Processing and settlement of claims – Duties of the insured – Onus of Proof – The Doctrine of Proximate Cause – Rights of Insurers – Warranty – Ex-gratia Payments – Without Prejudice – Rules of Interpretation of Policies – The Amount of Claim Payable – Meaning of Value of a Property – Principle of Indemnity – Corollaries of Principle of Indemnity.
Unit-8	Teaching Hours:2
Fire and Consequential Loss
Claims – Procedural Aspects: Procedural aspects related to a claim – Verification – Registration of a claim and allotment of claim number – Claim form – Appointment of Surveyor and Loss Assessor – Surveyor report – Pro-rata premium for the unexpired period – Discharge voucher and cheque settlement – Payment of ‘on account settlements – Co-insurance – Outstanding claims – Surveyors duties – Claim procedure for a general insurance policy – Reinstatement claims – Business interruption claims – Process of Surveying and Loss Assessment be extended – Examination of Policies – Inspection of the Scene of Loss – Cause of Loss – Assessment of Loss – General Process of Loss assessment – Building – Machinery – Final Survey report.
Unit-9	Teaching Hours:2
Fire and Consequential Loss
Consequential Loss Insurance – I: Trading Losses – Loss from stoppage of business – Basis of loss of profit insurance – The measure of indemnity – Indemnity Period – The sum insured – The Consequential Loss policy – Operative clause – Material Damage Proviso – Schedule – Specification – Definitions – Adjustment Clause – Variations and Special Circumstances – Departmental Clause – Returns of Premium – Policy Conditions – Losses not Payable – Business Interruption (FLOP).
Unit-10	Teaching Hours:2
Fire and Consequential Loss
Consequential Loss Insurance – II: Consequential Loss Insurance Policy – Basis Rate – C.L.Rate – Extensions – Insured’s Property at other Locations – Damage at Supplier’s Premises – Insurance of Wages – Methods – Lay-off/Retrenchment Compensation – Auditors Fees – Gross Profit Specification – ‘Output’ Basis of Specification – ‘Difference’ Basis of Specification – New Business Clause – Revenue Policies – Gross fees policy – Claims Procedure – Duties od insured – Steps for claim settlement of insurer.
Unit-11	Teaching Hours:2
Fire and Consequential Loss
Specialised Policies and Overseas Practice:Specialised policies and overseas practice – Petrochemical Tariff – Industrial all risk policy – Insurance Pool for Nuclear Disasters – Overseas Practice – Practice in UK – Practice in the USA – Role and Significance of General Insurance Council.
Unit-12	Teaching Hours:2
The Engineering Insurance Business
Development of Engineering Insurance and Relevant Legislation:Historical background – Development of Engineering Insurance in the international & the Indian Market – Statutes & Regulations that affect conduct of business in India,
Unit-13	Teaching Hours:2
The Engineering Insurance Business
Classes of Business, Special Characteristics, Principles and Practicesof Engineering Insurance:Construction Phase insurances – Operational Phase insurances – Principles – Practices – Procedures – Sectionalized policy wordings – Claims procedures,
Unit-14	Teaching Hours:2
The Engineering Insurance Business
Types of Plant, Machinery, Equipment& Associated Hazards: Plant, machinery & equipment commonly found in all types of industries – their usage and associated hazards – Electrical machinery and hazards, Power plants and associated hazards
Unit-15	Teaching Hours:2
Construction Phase Insurances
The Project stages, The Works Contract & Other contracts: Project Stages – Need, feasibility study, project planning, call for tender, award of contract, land acquisition and site preparation, transportation of project property, site activities and defects liability period – The works contracts – Other contracts,
Unit-16	Teaching Hours:2
Construction Phase Insurances
Contractor’s All risks Insurance: Object – Scope of Cover – Exclusions – Period of insurance – Sum insured & underinsurance – Supplementary covers – Basis of indemnification – Policy composition – Assessment of risk and technical control – Rating structure – Installment premium – Claims control
Unit-17	Teaching Hours:2
Construction Phase Insurances
Erection All Risks Insurance: Object – Scope of Cover – Exclusions – Period of insurance – Sum insured & underinsurance – Supplementary covers – Basis of indemnification – Policy composition – Assessment of risk and technical control – Rating structure – Installment premium – Claims control,
Unit-18	Teaching Hours:2
Construction Phase Insurances
Contract Works Insurance (CW): CAR Plus EAR – Questionnaire & Proposal – Policy Schedule,
Unit-19	Teaching Hours:2
Construction Phase Insurances
Contractor’s Plant & Machinery Insurance:Object – Scope of Cover – Supplementary covers – Exclusions – Sum insured & underinsurance – Basis ofindemnification – Machinery classification – Underwriting considerations – Technical & claims control – Rating factors – Recent trends & developments,
Unit-20	Teaching Hours:2
Construction Phase Insurances
Advance Loss of Profits (ALOP) / Delay in Start-up (DSU) Insurance: Basics – Financial consequences of a project delay –Insurance & delay period – Financial interests of parties – Critical differences between Operational LOP Vs. ALOP – Object – Insured – Sum insured – Period of insurance – Indemnity period – Time Exclusion – Scope of cover – Object of insurance – Definitions – Special exclusions – Special conditions – Risk categories for insurance – Underwriting information – Rating.
Unit-21	Teaching Hours:2
Construction Phase Insurances
Endorsements including Supplementary Covers &Information required for framing Construction Phase insurance programme for project.
Unit-22	Teaching Hours:2
Operational Phase Insurances
Machinery Insurance: Scope of insurance –Insured plant & machinery – Underwriting features –Exceptions – Sum insured & Average – Basis of Indemnification – Excess – Other important provisions – Technical control – Claims control – Special underwriting considerations –Rating factors – Recent trends & Developments,
Unit-23	Teaching Hours:2
Operational Phase Insurances
Boiler & Pressure Plant Insurance: Scope of insurance – Definitions – Special exceptions – Warranties – Sum insured & Average – Basis of indemnification – Policy conditions and provisions – Underwriting & Rating – Technical Control – Claims & claims control,
Unit-24	Teaching Hours:2
Operational Phase Insurances
Machinery Loss of Profits: The need – Items for MLOP – Material Damage Provision – Scope of insurance – Definitions – Insured Standing Charges – Exclusions – Sum insured & underinsurance – Loss Assessment – Excess – Premium adjustment – Risk Assessment – Underwriting & rating considerations – Claims control – Rating,
Unit-25	Teaching Hours:2
Operational Phase Insurances
Electronic Equipment Insurance: Scope of cover – Section 1 Material Damage – Section 2 External Data Media – Increased Cost of Working (ICOW) – General exclusions – Special exclusions to each section – Sum insured, Average and Basis of indemnification for each section – Technical control & Underwriting considerations – Rating,
Unit-26	Teaching Hours:2
Operational Phase Insurances
Other Annual Policies: Deterioration of Stocks (DOS) Potatoes & others– Civil Engineering Completed Risks (CECR),
Unit-27	Teaching Hours:2
Other Related Topics
Reinsurance: Reinsurance in India– Pre &Post-nationalisation&liberalisation, statutory cessions – Functions of reinsurance – Types & methods of reinsurance – Reinsurance programme. Reinsurance aspects of Engineering insurance
Unit-28	Teaching Hours:2
Other Related Topics
Risk Management, Risk Inspections & Loss Prevention: Risk management – Purpose of Inspections – Loss minimization in Engineering Insurance – Role of engineers – Role of general insurance companies in loss minisation – Good housekeeping – Fire prevention on construction sites, Check-list for fire prevention – Site monitoring – Maintenance predictive & preventive.
Unit-29	Teaching Hours:2
Other Related Topics
Special Types of Engineering Insurance Covers in International Markets:Comprehensive Project Insurance (CPI) – Comprehensive Machinery Insurance (CMI) – Construction Annual Floaters – Machinery Leasing insurance – Aero engine breakdown insurance.
Text Books And Reference Books: 1. Property and Liability Insurance Handbook, John Long & Davis Gregg 2. Commercial Liability Insurance and Risk Management, Donald Malecki, Ronald Horn & Eric Weining 3. Liability Insurance Claims, Kenneth Cannar 4. Public Liability Insurance, J. B. Welson 5. Insurance of Public Liability Risks, S V Kirkpatrick
Essential Reading / Recommended Reading Engineering Insurance Its Principles and Practice , R. H. Procter Machinery Loss Prevention Handbook, Munich Re Principles of property and pecuniary insurances incorporating construction andengineering insurances, CII
Evaluation Pattern CIA 1 = 10 Marks CIA 2 = 25 Marks CIA 3 = 10 Marks Attendance = 5 Marks ESE = 50 Marks
MCO354 – REASEARCH REPORTING (2016 Batch)
Total Teaching Hours for Semester:30	No of Lecture Hours/Week:2
Max Marks:50	Credits:2
Course Objectives/Course Description
This course aims at enabling students to analyze the data gathered during their research and convert them into Research Article to be published in a journal
Learning Outcome
Learn to apply the right statistical tool Learn to write interpretation Learn to write research article to be published

Unit-1	Teaching Hours:30
Research Reporting
Writing the research manuscript and sending the same for publication
Text Books And Reference Books: 1. Kothari, C.K (2014). Research Methodology. New age international. 2. Saravanavel, P.P (2014). Research Methodology. KitabMahal Distributors. 3.
Essential Reading / Recommended Reading 3. Gupta,S.L& Hitesh Gupta (2014). Research Methodology. Text and Cases with SPSS Applications. International Book House Pvt Ltd 4. Srivastava,T.N&ShailajaRego (2012). Business Research Methodology. Tata McGraw Hill Education Private Limited, New Delhi
Evaluation Pattern – Meeting guide-05 – Analysis & finding- 15 – Writing Article-15 – SeminarPresentation-05 – Article submission for publication 10

Christ University Mcom Third Sem syllabus

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Christ University Mcom Third Sem syllabus

Christ University Mcom Third Sem syllabus

Christ University Mcom Third Sem syllabus

Christ University Mcom Third Sem syllabus

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