MADURAI KAMARAJ UNIVERSITY

(University with Potential for Excellence)

DIRECTORATE OF DISTANCE EDUCATION
M.Com. (Semester)
(This will come into effect from the academic year 2019-20)
REGULATIONS AND SCHEME OF EXAMINATIONS
1. Introduction of the Programme
This is a two-year Post Graduate degree in Commerce, under semester pattern. This course
enables the students to pursue research programme, professional courses and to become an
entrepreneur. The curriculum is designed to suit the current changes in the environment in the
industry and commerce.
2. Eligibility Conditions
A candidate who has passed any one of the following degree of this University or any other
University accepted by the syndicate as equivalent thereto subject to such conditions as may be
prescribed therefore, will be eligible for admission to the M.Com,. (Semester) Degree course in
DDE.
B.Com., B.Com., (E Commerce)
B.Com., (CA) B.Com., (CS)
B.Com., (PA) B.B.A.,
B.Com., (Banking & Insurance) B.Com., (Honors)
any other degree with Accounting, Costing and Banking as allied / ancillary subject.
2.1. Duration of the Programme: 2 Years
2.2. Medium of Instructions: English
3. Objective of the Programme
1) To enable the students to pursue research programmes — M.Phil.,& Ph.D.
2) To enable the students to pursue professional courses viz. CA, CMA and CS.
3) To facilitate the students employable by equipping employability skills.
4) To develop business acumen either to become an entrepreneur or facilitate entrepreneurs.
4. Outcome of the Programme
 Making the students eligible for employment in teaching profession.
 Equipping the students to complete Intermediate CA, CMA and CS courses.
 Making the students employable in Corporate sector
 Influencing confidence among the students to appear for competitive examinations.

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5. Core Subject Papers: 16
6. Unitization: 5 Units each subject
7. Pattern of Semester Exam: 4 Semesters
8. Semester Exam: 100 marks
9. Text Books: Course Material
10. Subjects and Paper related website

M.Com.
First Year (Group – A / Group – B)

I SEMESTER
Maximum
Sl.No Part Title of the Paper Credit Code
Marks
1 Core Business Environment 4 PCOM11 100
2 Core Computer Application in Business 4 PCOM12 100
3 Core Advanced Financial Accounting– I 4 PCOM13 100
4 Core Modern Banking 4 PCOM14 100
Total 16 400

II SEMESTER
Maximum
Sl.No Part Title of the Paper Credit Code
Marks
1 Core Indian Industrial Policy 4 PCOM21 100
2 Core Office Automation 4 PCOM22 100
3 Core Advanced Financial Accounting–II 4 PCOM23 100
4 Core Principles of Insurance 4 PCOM24 100
Total 16 400

Second Year (Group – A)

III SEMESTER
Maximum
Sl.No Part Title of the Paper Credit Code
Marks
1 Core Advanced Partnership Accounts 4 PCOM31 100
2 Core Financial Management – I 4 PCOM32 100
3 Core Advanced Cost Accounting – I 4 PCOM33 100
4 Core Investment Management 4 PCOM34 100
Total 16 400

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 IV SEMESTER
Maximum
Sl.No Part Title of the Paper Credit Code
Marks
1 Core Advanced Special Accounts 4 PCOM41 100
2 Core Financial Management – II 4 PCOM42 100
3 Core Advanced Cost Accounting – II 4 PCOM43 100
4 Core Portfolio Management 4 PCOM44 100
Total 16 400

Second Year (Group – B)

III SEMESTER
Maximum
Sl.No Part Title of the Paper Credit Code
Marks
1 Core Elements of Marketing 4 PCOM35 100
2 Core International Marketing 4 PCOM36 100
3 Core Basics of Marketing Research 4 PCOM37 100
4 Core Advertisement 4 PCOM38 100
Total 16 400

IV SEMESTER
Maximum
Sl.No Part Title of the Paper Credit Code
Marks
1 Core Marketing Management 4 PCOM45 100
2 Core Global Marketing 4 PCOM46 100
3 Core Applied Marketing Research 4 PCOM47 100
4 Core Salesmanship 4 PCOM48 100
Total 16 400

Question Pattern and Marks

Internal Marks (Submitting Assignment) 25
External Marks 75
Total 100

Part A - 10 x 1 = 10
Part B – (E/O) 5 x 7 = 35 75 Marks
Part C- (Open Choice) 3 x 10 = 30
3 out of 5

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First Year (Group – A / Group – B)
Semester – I
BUSINESS ENVIRONMENT
Unit – I
Meaning of Business Environment – External factors affecting Business policies
Economic, Political, Legal, Social, Competitive, Ecological and Technological factors.
Unit – II
Industrial Policy – Recent changes in Industrial Licensing System – IDR Act, 1951,
Liberalisation of economic Policies - Privatisation of Public Sector Undertakings.
Unit – III
Industrial Sickness – Definition – Causes -Revival of Sick industrial Companies (Special
Provisions) Act 1985 -BIFR.
Unit – IV
SEBI - Issue of shares, SEBI’s Guidelines relating to new issues, Right issues, bonus
shares and debentures – Consumer Protection Act 1986 – Three Tier Structure of grievances -
redressal machinery.
Unit – V
Social Responsibilities of Business – Social Audit – Small scale sector – Problems of
small scale Industries – Incentives to Small scale sector institutions promoting small Scale
industries.

Books Recommended: Course Material

Books for References:
1. Business Environment - Dr.V.Aalagappan&Dr.K.Chidambaram
2. Business Environment - Francis Cherunilam
3. Essential of Business Environment - K.Aswathappa
4. Business and Society - Lokanathan&LaksmiRatan
5. Economic Environment of Business - M.A.Dikay

First Year
Semester – I
COMPUTER APPLICATIONS IN BUSINESS
Unit – I
An Introduction to Computer – Meaning – Uses of computer in the Modern Society –
Elements of Computer Processing System – Hardware – CPU – Input / Output devices – Storage
Devices – Software
Unit – II
Management Information System – Meaning – Role of MIS – Information Requirement
at various levels of management – Data, Information and Communication
Unit – III
Planning for MIS – designing MIS – Importance of Management Information System
Unit – IV
Data Processing – Identification, files, records, fields, character – Computer
applications in business – Nature of computer application – Cost and Budgetary control – Stock
control and sales, pay roll, banking, insurance, stock broking.

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Unit – V
Introduction to Basic Language – character – contents – variables – strings – statement
– REM - LET - END - INPUT – Statements – READ statement – GOTO – ON GOTO – IF
THEN - FOR TO NEXT statements – PRINT statements (Simple business problems only)

Books Recommended: Course Material

Books for References:
1. Fundamentals of computers - V.Raja Raman
2. Computer Today - Basantra
3. Computers and Information Technology - V.K. Kapoor.

First Year
Semester – I
ADVANCED FINANCIAL ACCOUNTING - I
Unit – I
Principles of Book keeping – Rules for debit and Credit – Journalizing – Subsidiary
Books Ledger – Trial Balance – Rectification of Errors.
Unit – II
Final Accounts and Balance Sheet of Sole Trader – Trading Account, Profit and Losses
Account – Balance Sheet – Opening Entries – Closing Entries – Adjusting entries.
Unit – III
Bills of Exchange – Trade Bills – Accommodations Bills – Mutual Accommodation Bills
– Journal entries and ledger.
Unit – IV
Consignment and Joint Venture, Account Current, Average Due date
Unit – V
Depreciation – Methods – necessity – various methods of providing depreciation Account
Treatment

Books Recommended: Course Material

Books for References:
1. Advanced Accountancy - Jain and Narang
2. Advanced Accounts - Shykla and Grewal
3. Advanced Accountancy - R.L.Gupta
4. Advanced Accounting - M.A.Arulandam & Raman

First Year
Semester – I
MODERN BANKING
Unit – I
Banking system in India – Various systems of Banking – Merits and Demerits
Unit – II
Commercial Banks – Public Sector Banks – Private Sector Banks – Foreign Banks –
Scheduled Banks

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Unit – III
Factoring – Mechanics of Factoring – Benefits to the Customer
Unit – IV
Management groups of organisation in banks
Unit – V
Lending procedure on Loans and advances – Non Performing Assets - Underwriting

Books Recommended: Course Material

Books for References:

First Year
Semester – II
INDIAN INDUSTRIAL POLICY
Unit – I
Economic Systems – Capitalism, Socialism, Mixed economy – Economic reforms –
Capital Market – Money Market – Foreign exchange market.
Unit – II
State Regulation of Business – Regulatory role, Promotional role, Entrepreneurial role,
planning role, and Economic role of Government in India – The constitutional environment,
Expansion of State intervention.
Unit – III
Patents – Indian patents and copy rights – Trademarks – Trade and Merchandise Marks
Act.
Unit – IV
Labour - Productivity of labour – policies in India – Industrial democracy – social
security – fiscal policies and their impact on business.
Unit – V
Foreign private investment – forms – merits and demerits – Multinational Corporations in
India – Government policy on foreign capital.

Books Recommended: Course Material

Books for References:
1. Indian Financial System - P.N.Varshnery&D.K.Mittal
2. The Indian Financial System - Vasant Desai
3. Financial Market and services - Gordon and Natarajan
4. Indian Financial System - Pathak

First Year
Semester – II
OFFICE AUTOMATION
Unit – I
Spread sheet – Advantages of using spread sheets – entering data – label – number –
formula in work sheets.
Unit – II
Editing cells, using commands and functions and saving work sheet

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Unit – III
Creating graphs-using data and time, ranges, statistical, mathematical and financial
functions
Unit – IV
Word for windows – Word basic – Formatting text and documents – work with
headers, footers and foot notes – Tables and sorting – working with graphics, templates, wizards
and sample documents.
Unit – IV
Working with excel – Excel basic – Rearranging work sheets – Excel formatting tips
and techniques – organising large projects

Books Recommended: Course Material

Books for References:
1. Sanjey Saxena, 2013: MS Office 2000 For Every One, Vikas Publishing House
Pvt.Ltd., New Delhi.
2. C. Nellai Kannan,2014: MS Office, NelsPublications,Thirunelveli.

First Year
Semester – II
ADVANCED FINANCIAL ACCOUNTING - II
Unit – I
Accounting for Non – Trading Concern – Final Accounts-Receipts and Payments account
– Income and Expenditure account – Balance Sheet
Unit – II
Single entry and preparation of accounts from incomplete records – Memorandum
Method – Conversion method
Unit – III
Branch Accounts – Independent Branch – Dependent Branch including stock and debtor
system
Unit – IV
Departmental Accounts – Preparation of departmental trading accounts, allocating of
expenditure in the Profit and Loss Account
Unit – V
Accounting for Insurance claims for stock destroyed, Assets destroyed – Loss of Profit
Policy – average clause Policy

Books Recommended: Course Material

Books for References:
1. Advanced Accountancy - Jain and Narang
2. Advanced Accounts - Shykla and Grewal
3. Advanced Accountancy - R.L.Gupta
4. Advanced Accounting - M.A.Arulandam & Raman

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First Year
Semester – II
PRINCIPLES OF INSURANCE
Unit – I
Insurance – Principles Introduction – Nature of Insurance – Evolutions of Insurance –
Functions of Insurance – Importance of Insurance – Kinds of Risks – Risk Management -
Insurance Contract – Insurable Interest
Unit – II
Introduction to Life Insurance – History – Essentials of Life Insurance Contract – Factors
affection risk – Procedure for Effecting Life Insurance – Life Insurance contract – Measurement
of Risk – Computation of Premium – Reserve – Investment of Funds - Classification of Policies
under Life Insurance – Annuities – Conditions of Policy – Surrender Value
Unit – III
Elements of Marine Insurance Contact – Procedure to Marine Insurance Contract –
Procedure of taking out a Lloyd’s Policy – Different classes of Policia – Conditions of Policy –
Losses in Marine Insurance – Elements of General Average Loss – Types of General Average
Loss – Settlement of Claims
Unit – IV
Nature of Fire Insurance – Procedure to effect of Fire Insurance – Elements of Fire
Insurance Contract – Kinds of Policies – Conditions of Policy – Settlement of Claim – Re –
Insurance – Rate Fixation in Fire Insurance – Difference between Fire and Marine Insurance
Unit – V
Motor Insurance – Burglary Insurance – Mediclaim – Personal Accident Insurance –
Electronic Equipment Policy – House Holders Insurance – Shop Keepers Insurance – Crop
Insurance – Cattle Insurance – Types of Insurance Organizations – History of Life Insurance –
History of General Insurance – Privatization of Insurance Sector – The IRDA Act – Future of
Insurance

Books Recommended: Course Material

Second Year (Group – A)

Semester – III
ADVANCED PARTNERSHIP ACCOUNTS
Unit – I
Partnership Accounts: General Principles of Partnership Accounts – Profit and Loss
Appropriation Accounts – Capital Accounts of Partnership – fixed and fluctuating – Past
adjustments and guarantees – Final Accounts of firms.
Unit – II
Admission of partners – Goodwill Treatment – Revaluation of Assets & Liabilities –
Accumulated Profits, Losses and Reserves
Unit – III
Retirement of Partner – Transfer of balances due to retired partner – How to pay off
Purchase of retiring partner’s share– Settlement of amount due to legal representative – Life
Insurance Policy

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Unit – IV
Death of partner – Dissolution of Partnership – Simultaneously retirement, death,
admission of partners and amalgamation of firm – Dissolution of Firms – Accounting treatment
for unrecorded asset and liability – Continuance of firm by partners after dissolution
Unit – V
Insolvency of Partners – Gamer Vs Murray Case – all partners insolvent-Piece – Meal
Distribution – Proportionate Capital Method – Maximum Loss method- Sale to a company

Books Recommended: Course Material

Books for Reference:
1. Sukla M.C and Grewal T.S : Advanced Accounts
2. Gupta R.L. : Advanced Accountancy
3. William Pickles : Accountancy
4. Agarwala A.N. : Higher Science of Accountancy

Second Year
Semester – III
FINANCIAL MANAGEMENT – I
Unit – I
Financial Management – Nature, Objectives and functions – Scope of financial
management – Importance of time value of money in financial decisions – sources of finance.
Unit – II
Financial Statement Analysis and Ratio Analysis – Income and Position Statement –
Meaning and Objectives of Ratio Analysis – Types of Ratio – Uses and Limitations
Unit – III
Fund Flow and Cash Flow Analysis
Unit – IV
Marginal Costing – Cost Volume Profit Analysis – Break even Analysis – Multi-product
Situation – Differential Cost in Alternative Choice Decision.
Unit – V
Budgeting and Budgeting Control – Classification of Budget – Sales Budget – Production
Budget – Selling and Distribution Cost Budget – Labour Budget – Plant Utilisation Budget –
Production Overhead Budget – Cash Budget – Master Budget – Flexible Budget and Zero – base
Budget – Budgetary Control – Definition-Objectives – Essentials.

Books Recommended: Course Material

Books for Reference:
1. Financial Management – Prasanna Chandra
2. Financial Management – I.M. Pandey
3. Financial Management – S.N.Maheswari
4. Financial Management – M.Y. Khan and P.K. Jain

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Second Year
Semester – III
ADVANCED COST ACCOUNTING – I
Unit – I
Cost Accounting – Meaning, Functions, Needs, Importance – Differences between
Financial accounting and Costing Accounting – Installation of costing system – Essentials of
good costing system – Limitations
Unit – II
Methods of costing – Material – Material management – Purchase system - – EOQ –
Stock levels various methods of pricing of material issues – valuation of stock – stock control
Unit – III
Labour – Computation of Labour cost – Direct and Indirect Labour – Labour cost control
– idle time – principles of wages system – System of wage payment, Time wage system, Piece
rate system – Straight and Taylor, Premium and bonus plans
Unit – IV
Overhead – Nature – classification – Allocation and apportionment of overheads to cost
centre – over and under absorption of overheads
Unit – V
Methods of Costing – Job costing – nature, objectives and needs – pre-requisites of Job
Costing – Process Costing – Treatment of Normal loss and abnormal losses – Equivalent Units –
Inter process profits

Books Recommended: Course Material

Books for References:
1. Principles and practice of Cost Accounting – N.K. Prasad
2. Advanced Costing – S.P.Jain and K.L. Narang
3. Advanced Costing – Nigam & Sharma
4. Cost Accounting - Wagne J. Marse

Second Year
Semester – III
INVESTMENT MANAGEMENT
Unit – I
Nature and scope Investment Management – Organisation and Structure of the Security
Market in India – Stock Market Indices – Stock Exchange Board of India (SEBI) and Protection
of Investors.
Unit – II
Security Analysis – Approaches to Security Analysis – Technical and Fundamental
Analysis
Unit – III
Risk and Return Analysis
Unit – IV
Valuation – Valuation Models of Equity, Preference, Convertible and Debt Securities
Unit – V
Efficient Market Hypothesis – Weak, Semi-Strong Market and its Testing Techniques

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Books Recommended: Course Material
Books for Reference:
1. Investment Management - William F. Sharpe
2. Investment Management – Sinha, Hemala and Balakrishnan
3. Investment Management – Preethi Singh
4. Investment Management – Avadhani.V.A.

Second Year
Semester – IV
ADVANCED SPECIAL ACCOUNTS
Unit – I
Accounts relating to Hire purchase and installment systems and Royalties – Accounts of
joint stock companies – shares, Debentures – Final accounts – Valuation of goodwill and shares
– pre-Incorporation and post – Incorporation of profit.
Unit – II
Amalgamation, Absorption and Reconstruction (Both Internal and External) –
Liquidation - Holding Companies
Unit – III
Accounting for Banking Companies – Accounts for Insurance Companies
Unit – IV
Accounts of Electricity companies including Double Account system
Unit – V
Accounting for price –Level changes – Human Resources Accounting – Accounting for
Lease – Social Accounting.

Books Recommended: Course Material

Books for Reference
1. Sukla M.C and Grewal T.S : Advanced Accounts
2. Gupta R.L. : Advanced Accountancy
3. William Pickles : Accountancy
4. Agarwala A.N. : Higher Science of Accountancy

Second Year
Semester – IV
FINANCIAL MANAGEMENT – II
Unit – I
Financial Decisions – Cost of Capital – Meaning and Measurement – Capital Budgeting
Techniques – Techniques of Appraisal of Investment Proposal
Unit – II
Working Capital Management – Concept of Working Capital – Deployment of Working
Capital -Source of Working Capital – Analysis of working Capital – Cash, Receivable and
Inventory Management – Working Capital Forecasting – Credit Management
Unit – III
Capital Structure – Introduction – Capital Structure Theories – Assumptions –
Definition of Net Income Approach – Net Operating Income Approach – Modigliani – Miller
Approach – Traditional Approach.

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Unit – IV
Operating, Financial and Combined Leverage: Operating Leverage – Financial Leverage
EBIT – EPS Analysis – Indifference Point – Combined Leverage.
Unit – V
Dividend Policy – Introduction – Determinants of Dividend Policy – Dividend Pay Out
Ratio – Stability of Dividend – Legal, Contractual and Internal Constraints and Restrictions –
Irrelevance of Dividend – MM Hypothesis – Assumptions – Relevance of Dividends – Walter’s
Model, Gordon’s Model.

Books Recommended: Course Material

Books for Reference:
1. Financial Management – Prasanna Chandra
2. Financial Management – I.M. Pandey
3. Financial Management – S.N.Maheswari
4. Financial Management – M.Y. Khan and P.K. Jain

Second Year
Semester – IV
ADVANCED COST ACCOUNTING – II
Unit – I
Output Costing – Preparation of Cost Sheet and Cost Statement Accounting for Joint
Product and By-Products – Operating cost
Unit – II
Cost control accounting – Integral and Non-integral accounting – Reconciliations of cost
and financial accounts
Unit - III
Contract costing – Profits calculation of incomplete contracts
Unit - IV
Standard costing – Meaning, Definition – Objectives – types – Setting the Standard -
problems of setting standard costing – limitations – Standard cost Vs Budgetary cost – Variances
– Material Variances – Labour Variances – Overhead Variances – Sales Variances
Unit - V
Transfer Pricing – Necessity – Methods – Guiding principles in Fixing Transfer prices –
Benefits of Transfer pricing policy – International Transfer Pricing

Books Recommended: Course Material

Books for References:
1. Principles and practice of Cost Accounting – N.K. Prasad
2. Advanced Costing – S.P.Jain and K.L. Narang
3. Advanced Costing – Nigam & Sharma
4. Cost Accounting – Charles T. Hongren

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Second Year
Semester – IV
PORTFOLIO MANAGEMENT
Unit – I
Portfolio Management – Portfolio Risk and Return – Markowiz Model
Unit – II
Sharpe Single Index Model and Selection of Optimal Portfolio
Unit – III
Capital Asset Pricing Theory – Risk Free Lending and Borrowing – Capital Market Line
– Security Market Line
Unit – IV
Factor Models – Arbitrage Pricing Theory, Two Factor and Multi-Factor Models –
Principles of Arbitrage Portfolio
Unit –V
Portfolio Evaluation – Need and the Process of Evaluation – Problems of Portfolio
Revision

Books Recommended: Course Material

Books for Reference:
1. Security Analysis and Portfolio Management – Punithavathy Pandian
2. Security Analysis and Portfolio Management – Fisher and Jordon
3. Investment Management – Preethi Singh
4. Investment Management – Avadhani.V.A.

Second Year (Group – B)

Semester – III
ELEMENTS OF MARKETING
Unit – I
Marketing – Definition, Nature and scope – Importance of Marketing – Marketing is
Science or Art – Marketing concepts – Marketing Mix – terms used in marketing
Unit – II
Functions of Marketing – Procurement and assembling – sales – meaning – objectives
and types
Unit – III
Channels of distribution – functions – transport – functions – types – merits – demerits –
Roadway – Waterway – Airway – Steps in choosing specific transport
Unit – IV
Storage – Warehouse – objectives – advantages – types of warehouse – subsidiary
functions of marketing – Grading – meaning – uses – features – difference between grading and
standardising – merits and demerits – Grading in India – ISI - Agmark
Unit – V
Financing – sources – fixed and working capital – types – risk – meaning – types –
avoiding risk – insurance – Market segmentation – merits – types

Books Recommended: Course Material

Books for References:

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 1. Marketing : Dr.N. Rajan Nair
2. Principles and Practices of Marketing : Dr.C.B.Memorial & Joshi
3. Marketing Management : Philip Kotler
4. Modern Marketing Mangement : R.S.Davar

Second Year (Group – B)

Semester – III
INTERNATIONAL MARKETING
Unit – I
Meaning – International marketing vs. Domestic Marketing Objectives of international
business - International marketing decisions - Barriers to international marketing
Unit – II
International marketing environment and marketing strategy - environment social and
cultural environment-political and legal environment – environment monitoring
Unit – III
Market selection and market profilling - need for market selection market selection
process - Determinants of market selection -market profile - market segmentation.
Unit – IV
Product planning for export - Need for product planning – Marketing environment –
Product strategies – Product adoption – Product standardization – Product life cycle –
International marketing
Unit – V
Export Pricing – Export objectives and pricing - Marginal Cost pricing in export market -
Government influence on export pricing –transfer pricing - Steps in export pricing

Books Recommended: Course Material

Books for References:
1. International marketing - Philip R.Cateora
2. International marketing Management - R.L. Varshney and B.Bhattacharya
3. International Trade and Export Management - Francis Cherunilam
4. International marketing - P.K. Jain

Second Year (Group – B)

Semester – III
BASICS OF MARKETING RESEARCH
Unit – I
Definition of Marketing Research – Management uses of Marketing Research – Steps in
Marketing Research – Characteristics of good Marketing Research – Types of Marketing
Research: Product, Advertising, Motivating and Sales Control Research
Unit – II
Marketing Research Process – Identifying information needs – Formulating Specific
Research projects – Designing and its initial steps in a Research project – Components of
Research Design
Unit – III
Methods of collecting data – Questionnaire method – Observational method –
Experimental method – Secondary data

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Unit – IV
Attitude measurement and scaling technique – Specific scales of measuring attitudes –
Semantic differential scale – Thurston differential scale – Likert summated scale – Guttman
scale, Q-Sort, Stapel scale – Multi dimensional scaling
Unit – V
Sampling – Nature of sampling – Need for sampling – Characteristics of good sampling –
Steps of sampling – types of sampling

Books Recommended: Course Material

Books for Reference:
1. Marketing Research-Principles, Applications and Cases – Dr. D.D. Sharma
2. Marketing Research – Luck
3. Marketing Research – Harpsr W. Boyd

Second Year (Group – B)

Semester – III
ADVERTISEMENT
Unit – I
Introduction to advertising – Evolution-Features – advertising and advertisement –
Advertising and publicity – Function
Unit – II
Advantages, advertisement copy – Classification of copy –Qualities, Slogan, Heading,
Spacing etc.
Unit – III
Message Generation – Creative copy – press media – Audio Visual etc Evaluation and
effectiveness of advertising- Causes of failure- Follow up- Research- Advertising agency
Unit – IV
Media Plan – Selection of Media – Kinds of Media – Developing Advertisement
Campaign – Frequency and impact – Timing of media
Unit – V
Evaluation and effectiveness of advertising – Casus of Failure-Follow up – Research –
advertising agency

Second Year (Group – B)

Semester – IV
MARKETING MANAGEMENT
Unit – I
Marketing Management – meaning – marketing mix – meaning – product – meaning –
types of goods – steps in introducing new product - product line – product life cycle – meaning –
trade mark – packing
Unit – II
Consumer behaviour – factors affecting buying decision
Unit – III
Pricing – objectives – factors affecting pricing – types – principles – strategies

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Unit – IV
Promotion – Advertising – Advertising copy - Personal selling – Importance of personal
selling – Kinds of Salesmen – Duties and responsibilities of a Salesman – Management of sales
force – Size of sales for the Recruitment and selection of Salesman – Sales quota – Sales
territory – Evaluation
Unit – V
Sales management – sales manager – duties – selection – training – remuneration -
liabilities Channels of distribution – types – agent – types – Whole seller – Retailer – types –
chain store – specialty store – cooperative store – social marketing concepts

Books Recommended: Course Material

Books for References:
1. Marketing : Dr.N. Rajan Nair
2. Principles and Practices of Marketing : Dr.C.B.Memorial & Joshi
3. Marketing Management : Philip Kotler
4. Modern Marketing Mangement : R.S.Davar

Second Year (Group – B)

Semester – IV
GLOBAL MARKETING
Unit – I
Promotion strategy -Marketing environment and promotion strategies -Influencing fact
Role of advertising, trade fairs and exhibitions
Unit – II
International marketing Channel - Methods of entry in a foreign market Indirect export –
Direct exporting - Forms of direct exporting – Factors affecting channel decision - Role of export
houses and trading houses
Unit – III
India's export and import policy - Traditional and non-traditional export items - Channel
in the direction and composition of India's foreign trade - India and World Trade Organization
Unit – IV
Export promotion - Organizational setup - Incentives – Production assistance – Market
assistance – Financial facilities - Role of EXIM Bank - Export Promotion Councils
Unit – V
Export procedure - Documents to be submitted to customs authorities, Port Authorities
bank licencing authorities, RBI and Export Promotion Council

Books Recommended: Course Material

Books for References:
1. International marketing - Philip R.Cateora
2. International marketing Management - R.L. Varshney and B.Bhattacharya
3. International Trade and Export Management - Francis Cherunilam
4. International marketing - P.K. Jain

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Second Year (Group – B)
Semester – IV
APPLIED MARKETING RESEARCH
Unit – I
Tabulation of collected data – Preparing new data – Editing and Coding – Key Punching
– Using summary statistics – Sorting and Counting data – Univariate tabulation – Bivariate
tabulation – Multi-variant tabulation
Unit – II
Report writing – format of research report – target audience – types of reports – Contents
of report – Style of reporting – steps in drafting – evaluation of the research reort
Unit – III
Product Research – New product research – Product life cycle Research – Product mix
Research
Unit – IV
Advertising Research – Product Appeal Research – Media Selection Research
Unit – V
Sales Control Research – Sales forecasting – Sales Analysis – Sales potential – methods
for developing market potentials

Books Recommended: Course Material

Books for Reference:
1. Marketing Research-Principles, Applications and Cases – Dr. D.D. Sharma
2. Marketing Research – Luck
3. Marketing Research – Harpsr W. Boyd

Second Year (Group – B)

Semester – IV
SALESMANSHIP
Unit – I
Concept of Salesmanship, Function of Salesman, Types of Salesman, Importance of
Personal Selling in the Context of Competitive Environment
Unit – II
Qualities of a Good Salesman-Duties and responsibilities of a salesman
Unit – III
Fundamental of successful selling knowledge of products – Selling points – knowledge of
customers – classification of customers-types
Unit – IV
Meaning, Importance, Function of sales management-Responsibilities sales manger-
sources of Recruitment of sales force, coordination of the sales Department with other
department
Unit – V
Recruitment and selection of salesman – training of salesman-remuneration of salesman –
Promotional activities needed for a salesman – Rewards In selling-Financial and Non Financial

Books Recommended: Course Material

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