SYLLABUS FOR M.

COM

Course prerequisites: None

Programme: M.COM Year: 2023 Semester: 1

Course Code: M.COM 101 Course Title: Accounting For Managers
Course Objectives:
 To introduce complex problems of financial accounting such as valuation, measuring and reporting issues
related to assets and liabilities and preparing the financial statements.
 To gain the ability of using accounting information as a tool in applying solutions for managerial
problems.
 To evaluate the financial performance, and interpreting the financial structure of organizations.
 To provide decision making skills to the students in the financial analysis context.
 The students of this course will have the ability to identify and analyze complex financial accounting
problems and opportunities in real life situations.
Course Outcomes:
On completion of this course:
CO1: Students are expected to understand the nature and role of the four principal financial statements
(i.e., the Income Statement, the Statement of Financial Position, the Statement of Cash Flows, and the
Statement of Changes in Equity) ;
CO2: Students will be able to develop an awareness and understanding of the accounting process and
fundamental accounting principles that underpin the development of financial statements (e.g. accrual
accounting vs. cash accounting, definition, recognition, measurement and disclosure of assets, liabilities,
revenues, expenses; inventory valuation methods, provisions, depreciation; accounting for intangibles);
CO3: Ability to read, interpret and analyze financial statements; combine financial analysis with other
information to assess the financial performance and position of a company;
CO4: Understand and apply course concepts to analyze common business management decisions such as
pricing and outsourcing decisions from a financial perspective;
CO5: Understand the role of budgets in organizations, their limitations and the behavioral issues to
consider when developing and using budgets for planning and control;
CO6: Develop an awareness of the need to consider ethical, social and other relevant issues, in addition to
financial information, in the management decision-making process.
Credits: 4 Type of Course: Core
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 Introduction: Accounting Standards and Concepts
Unit I Accounting and its Functions
Unit II Accounting Concepts
Unit III Accounting Standards
Unit IV Accounting Information and its Applications
Block 2 Balance Sheet, P\L Accounts, Cash and Fund Flow
Unit V Construction and Analysis of Balance Sheet
Unit VI Construction and Analysis of Profit and Loss Account-I
Unit VII Construction and Analysis of Profit and Loss Account-II
Unit VIII Construction and Analysis of Fund Flow Statement
Block 3 Cost Analysis
Unit IX Understanding and Classifying Costs
 Unit X Absorption and Marginal Costing
Unit XI Cost Volume Profit Analysis
Unit XII Variance Analysis
Block 4 Ratio Analysis and Budgeting
Unit XIII Ratio Analysis
Unit XIV Leverage Analysis
Unit XV Budgeting and Budgeting Control
Unit XVI Investment Appraisal Methods
Block 5 Working Capital Management
Unit XVII Management of Working Capital
Unit XVIII Management of Cash
Unit XIX Capital Structure
Unit XX Dividend Decision
Suggested Text Book Readings:
1. Financial Accounting : Tools for Business Decision Making, 3 rd Edition . Wiley Publishers: Canada
2. Gray, Jack and KennethS. Johnson, 1977. Accounting and Management Action, Tata Mc GrawHill:
New York.
3. Advanced Accounting, C. M. Juneja, Kalyani Publishers, Ludhiyana.
4. Analysis of Financial Statement, H.K.Singh & Meera Singh, Prayag Pustak Bhawan, Allahabad.
5. Advanced Management Accounting, S.Chand & Co.Pvt.Ltd., New Delhi, 2013.
6. Gupta, Shashi k., Sharma, R.K, Management Accounting, Kalyani Publishers, New Delhi.
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counselling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
 https://youtu.be/ZiseZaSo-yw
 https://youtu.be/5KqlZx8j8Rw
 https://youtu.be/eIN3f-cBI5M
 https://youtu.be/tgPwBn_Zh0o
 https://youtu.be/gKKGWEUCwj0
 https://youtu.be/7_93tJtMeM8
 https://youtu.be/ifXEsiaUK_w
Year of
Name of electronic media: Youtube
incorporation: 2019
Course prerequisites: None
Programme: M.COM Year: 2023 Semester: 1
Course Code: M.COM 102 Course Title: Organizational Behavior
Course Objectives:
 To help the students to develop cognizance of the importance of human behavior.
 To enable students to describe how people behave under different conditions and understand why people
behave as they do.
 To provide the students to analyze specific strategic human resources demands for future action.
 To enable students to synthesize related information and evaluate options for the most logical and optimal
solution such that they would be able to predict and control human behavior and improve results.
 Course Outcomes:
On completion of this course, the students will be able to:
CO1: Demonstrate the applicability of the concept of organizational behavior to understand the behavior
of people in the organization.
CO2: Demonstrate the applicability of analyzing the complexities associated with management of
individual behavior in the organization.
CO3: Analyze the complexities associated with management of the group behavior in the organization.
CO4: Demonstrate how the organizational behavior can integrate in understanding the motivation (why)
behind behavior of people in the organization.
Credits:4 Type of Course: Core
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 Nature of Organizational Behavior
Unit I Nature of Organizational Behavior
Unit II Evolution of the Concept of Organizational Behavior
Unit III Models of Organizational Behavior
Unit IV Recent Trends in Organizational Behavior
Block 2 Evolution of the Concept of Organizational Behaviour
Unit V Types of Individual Behavior
Unit VI Perception and Behavior
Unit VII Learning and Behavior
Unit VIII Attitude and Behavior
Block 3 Motivation and Leadership
Unit IX Motivation
Unit X Motivation : Practical applications
Unit XI Leadership
Unit XII Leadership : Contingency perspectives
Block 4 Group Dynamics and Culture
Unit XIII Groups in Organizations
Unit XIV Group Performance
Unit XV Transactional Analysis
Unit XVI Organizational Culture
Block 5 Conflict and Change
Unit XVII Managing Conflict
Unit XVIII Creativity
Unit XIX Power and Politics
Unit XX Managing Organizational Change
Suggested Text Book Readings:
1. Greenberg, J., & Baron, R.A.(2008), Behavior in Organizations, 9e Pearson Education Limited.
2. Pedler, M., Burgoyne, J.G.,& Boydell, T.(1991). The Learning Company. A Strategy for Sustainable
Development. London: Mc Graw-Hill.
3. Fiedler, F.E.(1967). A Theory of Leadership Effectiveness, McGraw Hill, New York.
4. Stephen Robbins and Timothy Judge. Organizational Behavior Global Edition, 15 th Edition, Pearson
Education.
5. Brown, Andrew(1998).Organizational Culture, London; Pitman.
6. Organisational Behaviour Dr Gyan Prakash Yadav, Swasthik Publication New Delhi
7. Dr Gaurav Sankalp, Organisational Behaviour, Sahitya Bhawan Publication
 This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counseling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
Year of
Name of electronic media
incorporation

Course prerequisites: None

Programme:M.Com Year: 2022 Semester: I
Subject: Entrepreneurship and Small Business Management
Course Code: M.Com 103 Course Title: Entrepreneurship and Small Business Management
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Become aware of entrepreneurship opportunities available in the society for the
entrepreneur.
CO2 Acquaint them with the challenges faced by the entrepreneur.
CO3 Develop the motivation to enhance entrepreneurial competency.
Credits: 4 Type of Course: Core
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 introduction
Unit I ENTREPRENEURSHIP
Unit II ENTREPRENEUR
Unit III FUNCTIONS AND TYPES OF ENTREPRENEUR
Unit IV THEORIES OF ENTREPRENEURSHIP
Block 2 EDP
Unit V ENTREPRENEURSHIP DEVELOPMENT PROGRAMME
Unit VI ENTREPRENEURSHIP DEVELOPMENT IN INDIA
Unit VII WOMEN ENTREPRENEURSHIP
Unit VIII PROMOTION OF VENTURES
UNIT IX PROJECT MANAGEMENT
UNIT X RAISING FUNDS
UNIT XI LEGAL REQUIREMENTS FOR ESTABLISHMENT OF NEW BUSINESS UNIT
 UNIT XII FINANCIAL INSTITUTION’S AID TO ENTREPRENEURS
UNIT XIII NETWORK ANALYSIS
UNIT XIV MARKETING ASSISTANCE TO ENTREPRENEURS
UNIT XV ENTREPRENEURSHIP DEVELOPMENT: INTELLECTUAL PROPERTY
RIGHTS AND MSME
UNIT XVI SMALL BUSINESS
UNIT XVII PROJECT BUDGETING/CAPITAL BUDGETING
UNIT XVIII PROJECT CONTROL
UNIT XIX ENTREPRENEURIAL CONSULTANCY
UNIT XX E COMMERCE AND ENTREPRENEURSHIP
Suggested Text Book Readings:
Entrepreneurship by Dr G.K.Varshney Sahitya Bhawan Publication
Entrepreneurship and Small Business Management by Jagroop Singh
Entrepreneurship and Small Business Management by Dr Praveen Agarwal (HINDI) Sahitya Bhawan
Publication Agra
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: I
Subject: Marketing Management 1
Course Code: M.Com 104 Course Title: Marketing Management 1
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Become aware of entrepreneurship opportunities available in the society for the
Marketing management .
CO2 Acquaint them with the challenges faced by the marketing managers.
CO3 Develop the motivation to enhance marketing competency.
Credits: 4 Type of Course: Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 BASICS OF MARKETING
 Unit I INTRODUCTION TO MARKETING
Unit II MARKETING IN A DEVELOPING ECONOMY
Unit III MARKETING FOR SERVICES
Unit IV NEW CONCEPTS OF MARKETING
Block II MARKETING DIMENSIONS
Unit V PLANNING MARKETING MIX
Unit VI MARKET SEGMENTATION
Unit VII MARKET ORGANIZATION
Unit VIII MARKETING RESEARCH AND ITS APPLICATION
BLOCK III CONSUMER BEHAVIOR
UNIT IX ANALYSIS OF CONSUMER BEHAVIOR
UNIT X MODELS OF CONSUMER BEHAVIOR
Suggested Text Book Readings:
Marketing management by Phillip Kotler
Marketing Management By Mamoria ,Mulla Joshi
Marketing Management By Dr Gaurav Sankalp Sahitya Bhawan Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: 1
Subject: Financial Management 1
Course Code: M.Com 105 Course Title: Financial Management 1
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Maximization of value of the firm by earning profits.
CO2 Determination of patterns of determining capital structure.
CO3 Assessment of working capital needs of the firm.
CO4 Focus on various decision of the firm like investment, financing and dividend.
Credits: 4 Type of Course: Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 INTRODUCTION
 UNIT I BUSINESS FINANCE
UNIT II FINANCIAL DOCUMENTS
UNIT III TIME VALUE OF MONEY
UNIT IV BREAK EVEN ANALYSIS
BLOCK II FINANCIAL ANALYSIS
UNIT V RATIO ANALYSIS
UNIT VI FUND FLOW STATEMENT
UNIT VII CASH FLOW STATEMENT
UNIT VIII DIVIDEND POLICY
BLOCK III CAPITAL BUDGETING
UNIT IX COST OF CAPITAL
UNIT X SHARE DEBENTURE AND BONDS
Suggested Text Book Readings:
Financial management by I M Pandey
Financial management By DR S P Gupta & Dr Gaurav Sankalp
Financial management By Prasana Chandra Mc Gill Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: IV
Subject: Research Methodology
Course Code: M.Com 201 Course Title: Research Methodology
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1Understand and use the concept of research methodology.
CO2 Judge the reliability and validity of experiments and perform exploratory data analysis.
CO3Use parametric and non-parametric hypothesis tests (and interpreting their results).
CO4 Use computer-intensive methods for data analysis.
Credits: 4 Type of Course: Core
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 FUNDAMENTALS OF RESEARCH TESTING
 Unit I INTRODUCTION
Unit II RESEARCH PROBLEMS
Unit III RESEARCH DESIGN
Unit IV DATA COLLECTION
Block 2 SAMPLING AND SCALING
Unit V SAMPLING
Unit VI SCALING
Unit VII GRAPHS AND DIAGRAMS
Unit VIII ADVANCED TECHNIQUES
Block 3 CENTRAL TENDENCY, PROBABILITY AND STATISTICAL TOOLS
Unit IX CENTRAL TENDENCY MEASURES
Unit X DISPERSION
UnitXI CORRELATION AND REGRESSION
UnitXII PROBABILITY THEORY
Block 4 STATISTICAL TEST
Unit XIII CONCEPTUAL FRAMEWORK
Unit XIV ANOVA AND OTHERS
Unit XV Z TEST AND T TEST
Unit XVI USES OF ICT IN RESEARCH METHODOLOGY
Block 5 CASE STUDY AND REPORT WRITING
Unit XVII CASE STUDY
Unit XVIII THEORETICAL DISTRIBUTION
Unit XIX EMPIRICAL R AND BIBLIOGRAPHY
Unit XX REPORT WRITING
Suggested Text Book Readings:
Research Methodology by Francis Chalgum
Rese Research Methodology by Khothari
Research Methodology by S R Sharvel Kitab Mahal
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counselling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
https://youtu.be/99fPNsAzZ9o

Year of
Name of electronic media: YouTube incorporation:
2019

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: II
Subject: Principles of Management
Course Code: M.Com 202 Course Title: Principles of Management
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand fundamental concepts and principles of management, including the basic roles, skills,
and functions of management.
CO2 With the help of interactions between the environment, technology, human resources, and
organizations in order to achieve its objective.
CO3 Understand realistic and practical applications of management concepts.
CO4 Compare and contrast different types, roles and styles of managers across organizations
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 MANAGEMENT CONCEPTS AND PRINCIPLES
UNIT I 1 CONCEPT OF MANAGEMENT
UNIT II ORGANISATION
UNIT III MANAGEMENT THINKERS
UNIT IV IMPORTANT APPROACH TO MANAGEMENT
BLOCK 2 PLANNING AND DECISION MAKING
UNIT V PLANNING
UNIT VI NATURE AND PURPOSE OF A STRATEGIES AND POLICIES
UNIT VII DECISIONS
UNIT VIII BRAINSTORMING
BLOCK 3 ORGANISING AND STAFFING
UNIT IX ORGANISING
UNIT X DELEGATION
UNIT XI CENTRALISATION AND DECENTRALIZATION
UNIT XII STAFFING
BLOCK 4 COORDINATION AND CONTROL
UNIT XII COORDINATION AND CONTROL
UNIT XIII DIRECTION AND SUPERVISION
UNIT XIV COORDINATION AND COMMUNICATION
UNIT XV CONTROL
UNIT XVI TECHNIQUES OF CONTROL
Suggested Text Book Readings:
Principles of Management by L M Prasad
Principles of Management by Edwin flippo
Principles of Management by F W Taylor
Principles of Management by Dr. Devesh Ranjan Tripathi, Astha Publication Prayagraj
Principles of Management by Gyan Prakash Yadav Swasthik Publication New Delhi
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
1. Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
 consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counselling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
https://youtu.be/USr6ZW01mP4
https://youtu.be/MP45_TiSSas
Year of
Name of electronic media: YouTube incorporation:
2019

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: II
Subject: Managerial Economics
Course Code: M.Com 203 Course Title: Managerial Economics
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand background of managerial economics.
CO2 Develop an understanding of role and function of managers.
CO3 Provide a detailed view of various roles played by cost and revenue in business.
CO4 Understand the term inflation and measures to control inflation.
Credits: 4 Type of Course: Core
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 INTRODUCTION
UNIT I MANAGERIAL ECONOMICS AND ECONOMIST
UNIT II UTILITY
UNIT III LAW OF DIMINISHING MARGINAL UTILITY
UNIT IV LAW OF EQUI-MARGINAL UTILITY
BLOCK 2 DEMAND ANALYSIS
UNIT V CONCEPTUAL FRAMEWORK
UNIT VI DEMAND DETERMINANTS
UNIT VII DEMAND FORECASTING
UNIT VIII ELASTICITY OF DEMAND
BLOCK III CONSUMER AND COST ANALYSIS
UNIT IX INDIFFERENCE CURVE ANALYSIS
UNIT X CONSUMER SURPLUS
UNIT XI COST ANALYSIS
UNIT XII COST OUTPUT RELATION
BLOCK IV PRODUCTION AND REVENUE ANALYSIS
UNIT XIII PRODUCTION CONCEPTS
UNIT XIV ECONOMIES AND ECONOMIES OF SCALE, THEORY OF PRODUCTION
UNIT XV REVENUE ANALYSIS
UNIT XVI CAPITAL BUDGETING AND PRACTICES
BLOCK V PRICE & PROFIT ANALYSIS
UNIT XVII MARKET & PERFECT COMPETITION
UNIT XVIII IMPERFECT COMPETITION
UNITX IX MONOPOLY
UNIT XX PROFIT THEORIES & POLICY
Suggested Text Book Readings:
Managerial Economics By Prof Alok Srivastava
Managerial Economics by Dr. S B Gupta
Managerial Economics by Dr. Sahitya Bhawan Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
 Course prerequisites: None
Programme:M.Com Year: 2023 Semester: II
Subject: Marketing Management 2
Course Code: M.Com 204 Course Title: Marketing Management 2
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Become aware of entrepreneurship opportunities available in the society for the
Marketing management.
CO2 Acquaint them with the challenges faced by the marketing managers.
CO3 Develop the motivation to enhance marketing competency.
Credits: 4 Type of Course: Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 CONSUMER BEHAVIOR
Unit I INDIAN CONSUMMATE ENVIRONMENT
Unit II PRODUCT DECISION AND STRATEGIES FOR CONSUMER
BLOCK II PRODUCT LIFE CYCLE AND NEW PRODUCT DEVELOPMENT
Unit III PRODUCT AND BRANDING DECISIONS
Unit IV BRANDING AND PACKAGING DECISIONS
Unit V PRICING POLICIES AND PRACTICES
Unit VI SALES BROADCASTING
BLOCK III MARKETING PROMOTIONS AND COMMUNICATION
Unit VII MARKETING COMMUNICATION AND ADVERTISING
Unit VIII PERSONAL SELLING AND SALES PROMOTION
UNIT IX DISTRIBUTION AND STRATEGY
UNIT X MARKETING AND PUBLIC POLICY
Suggested Text Book Readings:
Marketing management by Phillip Kotler
Marketing Management By Mamoria ,Mulla Joshi
Marketing Management By Dr Gaurav Sankalp Sahitya bhawan Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
1. Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
 Course prerequisites: None
Programme:M.Com Year: 2023 Semester: II
Subject: Financial Management 2
Course Code: M.Com 205 Course Title: Financial Management 2
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Maximization of value of the firm by earning profits.
CO2 Determination of patterns of determining capital structure.
CO3 Assessment of working capital needs of the firm.
CO4 Focus on various decision of the firm like investment, financing and dividend.
Credits:4 Type of Course: Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 CAPITAL BUDGETING
UNIT I CAPITAL BUDGETING
UNIT II CASH MANAGEMENT
BLOCK II CAPITALISATION
UNIT III THEORIES OF CAPITALISATION
UNIT IV NEED FOR CAPITAL STRUCTURE
UNIT V FINANCIAL PLANNING
UNIT VI LEVERAGES
BLOCK III WORKING CAPITAL MANAGEMENT
UNIT VII INTRODUCTION
UNIT VIII METHODS OF FORECASTING OF WORKING CAPITAL
UNIT IX INVENTORY MANAGEMENT
UNIT X RECEIVABLE MANAGEMENT
Suggested Text Book Readings:
Financial management by I M Pandey
Financial management By DR S P Gupta & Dr Gaurav Sankalp
Financial management By Prasana Chandra Mc Gill Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
 Course prerequisites: None
Programme:M.Com Year: 2023 Semester: III
Subject: Business Statistics
Course Code: M.Com 301 Course Title: Business Statistics
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Do calculation of arithmetic mean, median and mode and partition values.
CO2 Understand calculation of moments, skewness and kurtosis and determining whether the given
distribution is normal or not.
CO3 Understand Probability and applications of probability theory.
CO4 Understand correlation regression analysis and their applications.
CO5 Understand statistical testing and their applications
Credits:4 Type of Course: Core
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 INTRODUCTION TO STATISTICS
UNIT I MEASURES OF CENTRAL TENDENCY
UNIT II MEASURES OF SKEWNESS AND KURTOSIS
UNIT III PROBABILITY 1
UNIT IV PROBABILITY 2
UNIT V CONDITIONAL THEORY AND BAYES THEOREM
BLOCK 2 THEORITICAL DISTRIBUTIONS
UNIT VI BINOMIAL AND POISON DISTRIBUTION
UNIT VII NORMAL DISTRIBUTION
BLOCK 3 SAMPLING
UNIT VIII SAMPLING AND DATA COLLECTION
UNIT IX SAMPLING DISTRIBUTION
UNIT X DATA COLLECTION AND TECHNIQUES
UNIT XI STATISTICAL ESTIMATION
BLOCK 4 SAMPLING TEST
UNIT XII HYPOTHESIS ERRORS
UNIT XII LARGE AND SMALL SAMPLES
UNIT XIV NON PARAMETRIC TEST
UNIT XV CORRELATION AND REGRESSION
BLOCK 5 INDEX NUMBER AND QUALITY CONTROL
UNIT XVI STATISTICAL QUALITY CONTROL
UNIT XVII CONSTRUCTION OF CONTROL CHARTS
 UNIT XVIII TIME SERIES
UNIT XIX CHI SQUARE TEST
Suggested Text Book Readings:
Business Statistics by Prof J K Sharma
Business Statistics By Dr Gaurav Sankalp Agra book International
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counselling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
 https://youtu.be/pubpboman54
 https://youtu.be/rmGWxV7WWEQ
 https://youtu.be/MHoxm38KZ_g
 https://youtu.be/Y5AHlEBh-Ds
 https://youtu.be/VQcxfkIRIzU
Year of
Name of electronic media: YouTube incorporation:
2019
Course prerequisites: None
Programme:M.Com Year: 2023 Semester: III
Subject: Income Tax
Course Code: M.Com 302 Course Title: Income Tax
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Do calculation of arithmetic mean, median and mode and partition values.
CO2 Understand calculation of moments, skewness and kurtosis and determining whether the given
distribution is normal or not.
CO3 Understand Probability and applications of probability theory.
CO4 Understand correlation regression analysis and their applications.
CO5 Understand statistical testing and their applications.
Credits:4 Type of Course: Core
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
 1. Income Tax: Introduction and Important Definitions
2. Agricultural Income.
3. Residence and Tax Liability (Basis of Charge)
4.Exemptions from Tax (Non-taxable Income) Income from Salaries
5. Income from Salaries
6. Income from Salaries (Retirement)
Income from House Property
Profits and Gains of Business or Profession
9. Determination of Income of Certain Business or Profession on a Presumptive Basis...
10. Depreciation and Investment Allowance
11. Capital Gains
12. Income from Other Sources
13. Clubbing of Incomes and Deemed Incomes (Aggregation of Incomes)
14.Set-off and Carry Forward of Losses
15. Deductions to be Made from Gross Total Income while Computing Total Income
16. Computation of Total Income of Individuals.
17. Computation of Tax Liability of Individuals
18. Rebate and Relief of Tax
19. Assessment of Partnership Firms

Suggested Text Book Readings:

Income Tax Dr H .C. Mehrotra & Dr S P Goya,l Sahitya Bhawan (This book will be given in Place
of SLM)
Income Tax Taxmann Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme: MBA Year: 2022 Semester: 2
Subject: Business Environment
Course Code: M.Com 303 Business Enviorment
Course Objectives:
 To understand the concepts of business and its environment.
 To analyse the overall business environment and evaluate its various components in business decision-
making.
 To discuss the contemporary issues in business.
 To examine and evaluate the business in International Environment.
Course Outcomes:
CO1: Learners would be acquainted with business objectives, dynamics of business and environment,
various types of business environment and its analysis. They will familiarize with the nature of business
environment and its components.
CO2: Develops basic understanding and demonstrate/develop conceptual framework of business
environment and generate interest in international business.
CO3: Understand the definition of ethics and the importance and role of ethical behaviour in the
business world.
 CO4: Learners would be acquainted with various strategies of Global Trade. They would also discuss
Foreign Trade in India, Foreign Direct Investments, and its implications on Indian Industries.
CO5: Learners would describe and discuss Corporate Social Responsibility, Corporate
Governance and Social Audit.
Credits: 4 Type of Course: Core
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 Management Concept And Principles
Unit I Overview of Business Environment
Unit II Complexities and Diversities of Business Environment in 21 st Century
Unit III Environmental Scanning
Unit IV Political Environment
Block 2 Economic Environment
Unit V Economic Environment
Unit VI Industrial Policy: Strategies And Evaluation Of Current Five Year Plan, New Industry
Policy And Industrial Licensing
Unit VII Economic Policy
Unit VIII Legal Environment
Block 3 Social Enviorment And Ethics
Unit IX Public Sector in India
Unit X Performance, Problem and Constraint of Public Sector
Unit XI Social Environment
Unit XII Business Ethics
Block 4 Technological Enviorment And Globlaisation
Unit XIII Technological Environment: Impact on Technology on Business ,
Unit XIV Technological Policy, Import of Technology, Problems in Technology Transfer
Unit XV International Environment: Emergence of Globalization, Control of FDI
Unit XVI Benefits and Problem from MNCs, WTO, its Role and Functions
Block 5 Corporate Governance
Unit XVII Meaning and Need of Corporate Restructuring
Unit XVIII Objectives and Procedure of Corporate Restructuring
Unit XIX Corporate Governance
Unit XX Benefits of Corporate Governance and its Present State in India
Suggested Text Book Readings:
 Cherunilam Francis, Business environment, Vikas Publishing House pvt ltd.
 Bedi Suresh, Business Environment Excel Books.
 Mital Enviornment, Excel books.
 A.C. Fernando, Business Environment.
 Saleem, Shaikh, Business Environment, Pearson.
This course can be opted as an elective by the Learners of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counseling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
Year of
Name of electronic media
incorporation
 Course prerequisites: None
Programme:M.Com Year: 2023 Semester:III
Subject: Production Management 1
Course Code: M.Com 304 Course Title: Production Management 1
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand the role of human resource management in organizations and the factors shaping that
role.
CO2 Understand key concepts and Principles from the Area of Production Management
CO3 Apply key course concepts to actual Production Management problems in organizations.
CO4 Understand the inventory management impact on Production Management activities on
organizations.
CO5 Understand the implications of increasing diversity and globalization for production and material
handling processes.
Credits: 4 Type of Course: Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 BASIC ISSUES PRODUCTION MANAGEMENT
UNIT I PRODUCTION AND OPERATION MANAGEMENT AND OVERVIEW
UNIT II NEED TO PRODUCTION SYSTEM ISSUES AND ENVIRONMENT
UNIT III TOTAL QUALITY MANAGEMENT
UNIT IV LATEST TECHNIQUES IN PRODUCTION MANAGEMENT
BLOCK 2 PRODUCTION AND FORECASTING
UNIT V NEED AN IMPORTANCE OF FORECASTING
UNIT VI QUALITATIVE METHODS OF FORECASTING 1
UNIT VII QUALITATIVE METHODS OF FORECASTING 2
UNIT VIII QUALITATIVE METHODS OF FORECASTING 3

BLOCK 3 PRODUCTION PLANNING

UNIT IX FACILITY LOCATION PLANNING
UNIT X CAPACITY PLANNING
Suggested Text Book Readings:
Production Management by B S Goel
Production Management by S N Chary
Production Management by R Parnaseelam
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
 Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester:III
Subject: Human Resource Management 1
Course Code: M.Com 305 Course Title: Human Resource Management 1
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand the role of human resource management in organizations and the factors shaping that
role.
CO2 Understand key concepts and Principles from the Area of HRM.
CO3 Apply key course concepts to actual HRM problems in organizations.
CO4 Understand the financial impact of HRM activities on organizations.
CO5 Understand the implications of increasing diversity and globalization for HRM processes.
Credits: 4 Type of Course: Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 HUMAN RESOURCE MANAGEMENT
UNIT I HUMAN RESOURCE MANAGEMENT
UNIT II 2 HUMAN RESOURCE DEVELOPMENT
UNIT III STRATEGIC HUMAN RESOURCE MANAGEMENT
UNIT IV INTERNATIONAL HUMAN RESOURCE MANAGEMENT
BLOCK 2 HUMAN RESOURCE RECRUITMENT
UNIT V HUMAN RESOURCE PLANNING
UNIT VI HUMAN RESOURCE INFORMATION SYSTEM
UNIT VII RECRUITMENT AND SELECTION
UNIT VIII PLACEMENT AND INDUCTION
BLOCK 3 TRAINING AND DEVELOPMENT
UNIT IX TRAINING AND DEVELOPMENT
UNIT X EVALUATION OF TRAINING HUMAN RESOURCE MANAGEMENT
Suggested Text Book Readings:
 Human resourse Management by L M Prasad
 Human Resource Management by k Ashwathapa
 Human Resource Management by Dr Gaurav Sankalp, Sahitya Bhawan Publication
 Human Resource Management by Dr Gyan Prakash Yaday, Swastik Publication New Delhi
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: IV
Subject: Goods & Services Tax
Course Code: M.Com 401 Course Title: Goods & Services Tax
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management
Course Outcomes:
After studying of this course, learners outcomes are:
CO1- Provide the knowledge of Goods & Services Tax to learners.
CO2 – Introduce with rules and regulations of GST.
CO3 – learner will know how to Prepare GST statement and analysis.
Credits: 4 Type of Course: Core
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 GST PAYMENT
UNIT I PREPARATION OF TAX INVOICE
UNIT II COMPOSITION LEVY
UNIT III INPUT TAX CREDIT
UNIT IV INPUT SERVICES DISTRIBUTORS IN GST
BLOCK 2 GST ASSESSMENT AND TAX AUDIT
UNIT V PAYMENT OF GST
UNIT VI TAX DEDUCTION AND TAX COLLECTOR AT SOURCE
UNIT VII REFUNDS
UNIT VIII TAX LIABILITY UNDER RESERVE CHARGE
UNIT IX PROVISIONS REGARDING JOB WORK
UNIT X RETURNS UNDER GST
UNIT XI ASSESSMENT SCRUTINY AND TAX AUDIT
UNIT XII ELECTRONIC COMMERCE
UNIT XIII ANTI PROFITEERING MEASURES
UNIT XIV AVOIDANCE OF DUAL CONTROL
BLOCK 3 CUSTOMS LAW
 UNIT XV CUSTOM DUTY: BASIC CONCEPT
UNIT XVI TYPES OF CUSTOM DUTY
VALUATION AND CALCULATION OF CUSTOM DUTY
UNIT XVII PERSONAL BAGGAGE : RULES AND EXEMPTIONS
Suggested Text Book Readings:
 Goods and services tax by Taxman Publication
 Goods and services tax by Sahitya bhawan Publication
 Goods and services tax by Dr Ekta Verma, Sikha Publication
 Goods and services tax by Dr Vikas Singh
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: IV
Subject: Business Ethics
Course Code: M.Com 402 Course Title: Business Ethics
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective understanding
of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1Understand and use the concept of Business Ethics.
CO2 Judge the reliability and validity of ethics in business.
CO3Use of ethics in decision making
CO4 Use ethics in social development and organizational behaviour

Credits: 4 Type of Course: Core

Category of Course: Compulsory Value addition/ Skill development

Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 AN OVERVIEW OF BUSINESS ETHICS
UNIT I INTRODUCTION
UNIT II ECONOMIC ISSUES
UNIT III FRAMEWORK FOR ETHICAL DECISION MAKING
UNIT IV CORPORATE GOVERNANCE
BLOCK 2 INDIVIDUAL & ORGANISATIONAL FACTORS
UNIT V MORAL PHILOSOPHY
UNIT VI THE ROLE OF CORPORATE CULTURE AND LEADERSHIP
 UNIT VII INTERPERSONAL RELATIONSHIPS IN ORGANIZATION
UNIT VIII THE ROLE OF OPPORTUNITY AND CONFLICT
BLOCK III EXTERNAL CONTEXT
UNIT IX ECOLOGY
UNIT X CONSUMERS
UNIT XI ADVERTISING ETHICS
BLOCK IV INTERNAL CONTEXT
UNIT XII JOB DISCRIMINATION
UNIT XIII THE EMPLOYEE’S OBLIGATION
UNIT XIV NEED FOR ORGANIZATIONAL ETHICS PROGRAM
UNIT XV THE ETHICS AUDIT
BLOCK V BUSINESS ETHICS IN A GLOBAL ECONOMY
UNIT XVI ETHICAL PERCEPTIONS
UNIT XVII GLOBAL VALUES
UNIT XVIII CORPORATE GOVERNANCE
UNIT XIX BOARD OBJECTIVES AND STRATEGIES
UNIT XX ACCOUNTING STANDARDS & ACCOUNTING DISCLOSURES.
Suggested Text Book Readings:
Business Ethics By john C Maxwell
Business Ethics by A C Fernando
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be consider
for the credit transfer. The title of the course must be same as the one in which credit transfer is applied
for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester:4
Subject: Security and Portfolio Analysis
Course Code: M.Com 403 Course Title: Security and Portfolio Analysis
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1- Provide the knowledge of Security and Portfolio Analysis to learners.
CO2 – Introduce learner with the share and mutual funds.
CO3 – Prepare and analyze the portfolio
Credits: 4 Type of Course: Core
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
 Block 1 INVESTMENT DECISIONS
Unit I NATURE AND SCOPE OF INVESTMENT DECISIONS
Unit II COMPONENTS OF INVESTMENT RISK
Unit III VALUATION OF SECURITY
Unit IV THE DYNAMIC VALUATION PROCESS
Block 2 PRIMARY AND SECONDARY MARKET
Unit V ORGANISATION AND FUNCTIONING
Unit VI REGULATION OF OTCEI
Unit VII SECURITY AND EXCHANGE BOARD OF INDIA
Unit VIII ECONOMY AND INDUSTRIAL

UNIT IX COMPANY LEVEL ANALYSIS

UNIT X TECHNICAL ANALYSIS
UNIT XI EFFICIENT MARKET HYPOTHESIS
BLOCK IV PORTFOLIO ANALYSIS
UNIT XII CONCEPTUAL FRAMEWORK
UNIT XIII PORTFOLIO SELECTION
UNIT XIV CAPITAL MARKET THEORY
UNIT XV PORTFOLIO REVISION
Suggested Text Book Readings:
Security and Portfolio Analysis by Dr B P Aggrawal Sahitya Bhawan Publication Agra
Security and Portfolio Analysis by S C Manchandana new age publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
1. Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester:IV
Subject: Production Management 2
Course Code: M.Com 404 Course Title: Production Management 2
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand the role of human resource management in organizations and the factors shaping that
role.
CO2 Understand key concepts and Principles from the Area of Production Management
CO3 Apply key course concepts to actual Production Management problems in organizations.
CO4 Understand the inventory management impact on Production Management activities on
 organizations.
CO5 Understand the implications of increasing diversity and globalization for production and material
handling processes.
Credits: 4 Type of Course: Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 FACILITY PLANNING
UNIT I FACILITY PLANNING
UNIT II AGGREGATE PRODUCTION PLANNING
BLOCK II WORK SYSTEM DESIGN
UNIT III WORK SYSTEM DESIGN
UNIT IV MANAGEMENT INFORMATION AND PRODUCTION SYSTEM
UNIT V JUST IN TIME
UNIT VI LOGISTIC MANAGEMENT
BLOCK III WORK SYSTEM DESIGN
UNIT VII ISSUES IN MATERIALS MANAGEMENT
UNIT VIII INDEPENDENT DEMAND INVENTORY SYSTEM
UNIT IX DEPENDENT DEMAND INVENTORY SYSTEM
UNIT X SCHEDULING
Suggested Text Book Readings:
Production Management by B S Goel
Production Management by S N Chary
Production Management by R Parnaseelam
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester:IV
Subject: Human Resource Management 2
Course Code: M.Com 405 Course Title: Human Resource Management 2
Course Objectives:
 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
 To enable a student well versed in national as well as international trends.
 To enhance the working culture of entrepreneurs by application of principles of management accounting.
 Increasing profitability of the organization with the help of statistical methods.
 To ensure the better financial position of organization by effective financial management.
 To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
 To find out the appropriate commercial activities with the help of effective communications and research
methods.
 To ensure the availability of goods and services by use of marketing management principles.
 To correlation the managerial economics with labor economics and international economics.
 To operate the enterprises and small business units by effective use of human resource management
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand the role of human resource management in organizations and the factors shaping that
 role.
CO2 Understand key concepts and Principles from the Area of HRM.
CO3 Apply key course concepts to actual HRM problems in organizations.
CO4 Understand the financial impact of HRM activities on organizations.
CO5 Understand the implications of increasing diversity and globalization for HRM processes.
Credits: 4 Type of Course: Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 100 Min. Passing Marks: 36
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 TRAINING AND DEVELOPMENT
UNIT I EXECUTIVE DEVELOPMENT PROGRAMME
UNIT II MANAGEMENT DEVELOPMENT
BLOCK II APPRAISAL SYSTEM
UNIT III PERFORMANCE APPRAISAL
UNIT IV COMPENSATION ADMINISTRATION
UNIT V INCENTIVES PAYMENT
UNIT VI POTENTIAL APPRAISAL
BLOCK III INDUSTRIAL RELATION AND TRADE UNION
UNIT VII INDUSTRIAL RELATION
UNIT VIII DISCIPLINE & GRIEVANCE CELL PROCEDURE
UNIT IX TRADE UNIONISM
UNIT X LABOUR VERIFICTAION
Suggested Text Book Readings:
 Human resourse Management by L M Prasad
 Human Resource Management by k Ashwathapa
 Human Resource Management by Dr Gaurav Sankalp, Sahitya Bhawan Publication
 Human Resource Management by Dr Gyan Prakash Yaday
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:

Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.