University of Madras
Chepauk, Chennai 600 005
[Est. 1857, State University, NAAC ‘A++’ Grade, CGPA 3.59, NIRF 2019 Rank: 20]
Website: www.unom.ac.in, Tel. 044-2539 9561
Postgraduate Programme
iM.Com. (General)
Curriculum and Syllabus
(with effect from the Academic Year 2023-24)
June 2023
Learning Outcome Based Curriculum Framework
Note: The Board of Studies is designed the syllabus for Master of
Commerce (General) based on Learning Outcomes Based Curriculum
Framework as prescribed by UGC
CONTENTS
i. PO and PSO Description
ii. PG – Template
iii. Methods of Evaluation & Methods of Assessment
iv. Semester Index.
v. Subjects – Core, Elective, Nonmajor, Skill Enhanced, Ability Enhanced,
Extension Activity, Environment, Professional Competency
1) Course Lesson Box
2) Course Objectives
3) Units
4) Learning Outcome
5) Reference and Text Books
6) Web Sources
7) PO & PSO Mapping tables
M.Com., GENERAL
Programme Objectives:
The M.Com. Post Graduate Degree program encompasses advancements in the fields of
finance, marketing, management, accounting, law, taxation, entrepreneurship, organisational
behaviour, computer applications, research, etc., to equip students with indepth knowledge
and skills required to cope with the dynamics of the constantly changing business
environment and technological upgradations.
This program provides the framework to enhance the learner’s acumen, logical and analytical
thinking through mandatory internships and research projects which facilitates industry
exposure, ensuring job readiness and confidence to become job providers.
TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM
FRAMEWORK FOR POSTGRADUATE EDUCATION
Programme M.COM GENERAL
Programme Code
Duration PG - Two Years
Programme PO1: Problem Solving Skill
Outcomes (Pos)
Apply knowledge of Management theories and Human Resource
practices to solve business problems through research in Global
context.
PO2: Decision Making Skill
Foster analytical and critical thinking abilities for data-based
decision-making.
PO3: Ethical Value
Ability to incorporate quality, ethical and legal value-based
perspectives to all organizational activities.
PO4: Communication Skill
Ability to develop communication, managerial and interpersonal
skills.
PO5: Individual and Team Leadership Skill
Capability to lead themselves and the team to achieve organizational
goals.
PO6: Employability Skill
Inculcate contemporary business practices to enhance employability
skills in the competitive environment.
PO7: Entrepreneurial Skill
Equip with skills and competencies to become an entrepreneur.
PO8: Contribution to Society
Succeed in career endeavors and contribute significantly to society.
PO 9 Multicultural competence
Possess knowledge of the values and beliefs of multiple cultures and
a global perspective.
PO 10: Moral and ethical awareness/reasoning
Ability to embrace moral/ethical values in conducting one’s life.
Programme PSO1 – Placement
Specific Outcomes
To prepare the students who will demonstrate respectful engagement
(PSOs) with others’ ideas, behaviors, beliefs and apply diverse frames of
reference to decisions and actions.
PSO 2 - Entrepreneur
To create effective entrepreneurs by enhancing their critical thinking,
problem solving, decision making and leadership skill that will
facilitate startups and high potential organizations.
PSO3 – Research and Development
Design and implement HR systems and practices grounded in
research that comply with employment laws, leading the organization
towards growth and development.
PSO4 – Contribution to Business World
To produce employable, ethical and innovative professionals to
sustain in the dynamic business world.
PSO 5 – Contribution to the Society
To contribute to the development of the society by collaborating with
stakeholders for mutual benefit.
METHODS OF EVALUATION
Internal Evaluation Continuous Internal Assessment Test
Assignments / Snap Test / Quiz 25 Marks
Seminars
Attendance and Class Participation
External Evaluation End Semester Examination 75 Marks
Total 100 Marks
METHODS OF ASSESSMENT
Remembering (K1) The lowest level of questions require students to recall
information from the course content
Knowledge questions usually require students to
identify information in the text book.
Understanding (K2) Understanding of facts and ideas by comprehending
organizing, comparing, translating, interpolating and
interpreting in their own words.
The questions go beyond simple recall and require
students to combine data together
Application (K3) Students have to solve problems by using / applying
a concept learned in the classroom.
Students must use their knowledge to determine a
exact response.
Analyze (K4) Analyzing the question is one that asks the students
to break down something into its component parts.
Analyzing requires students to identify reasons
causes or motives and reach conclusions or
generalizations.
Evaluate (K5) Evaluation requires an individual to make judgment on
something.
Questions to be asked to judge the value of an idea, a
character, a work of art, or a solution to a problem.
Students are engaged in decision-making and problem
– solving.
Evaluation questions do not have single right answers.
Create (K6) The questions of this category challenge students to
get engaged in creative and original thinking.
Developing original ideas and problem solving skills
5
PROGRAMME OUTCOMES (PO) - PROGRAMME SPECIFIC
OUTCOMES (PSO) MAPPING
PROGRAMME SPECIFIC OUTCOMES (PSO)
PO1 PO2 PO3 PO4 PO5
PSO1 3 3 3 3 3
PSO2 3 3 3 3 3
PSO3 3 3 3 3 3
PSO4 3 3 3 3 3
PSO5 3 3 3 3 3
Level of Correlation between PO’s and PSO’s
(Suggested by UGC as per Six Sigma Tool – Cause and Effect Matrix)
Assign the value
1 – Low
2 – Medium
3 – High
0 – No Correlation
6
Credit Distribution for PG Programme in Commerce
M.Com. (General)
First Year
Semester I
Course Credit Hours per
Week
413C1A: Core I - Business Finance 4 6
413C1B: Core II - Digital Marketing 4 6
413C1C: Core III - Banking and Insurance 4 6
Elective I – 4 6
413E1A: Security Analysis and Portfolio Management (or)
413E1B: Operations Research
Elective II 4 6
413E1C: Labour Laws (or)
413E1D: Strategic Human Resource Management
Total 20 30
Semester II
Course Credit Hours per
Week
413C2A: Core IV - Strategic Cost Management 5 6
413C2B: Core V - Corporate Accounting 5 6
413C2C: Core VI - Setting up of Business Entities 4 6
Elective III 3 4
413E2A: Business Ethics and Corporate Sustainability (or)
413E2B: Audit and Due Diligence
Elective IV 3 4
413E2C: Rural and Agricultural Marketing (or)
413E2D: Logistics and Supply Chain Management
413S2A: SEC-I - Advertising and Media Management 2 4
Internship/Industrial Activity (Credits) - -
Total 22 30
7
Second Year
Semester III
Course Credit Hours per
Week
513C3A: Core VII - Tax Planning and Management 5 6
513C3B: Core VIII - Research Methodology 5 6
513C3C: Core IX - Advanced Cost and Management Accounting 5 6
513C3D: Core X - Computer Applications in Business 4 6
Elective V 3 3
513E3A: Strategic Management (or)
513E3B: International Financial Management
513S3A: SEC-II - Stock Market Operations 2 3
513S3B: Internship/Industrial Activity (Credits) 2 -
Total 26 30
Semester IV
Course Credit Hours per
Week
513C4A: Core XI - Corporate and Economic Laws 5 6
513C4B: Core XII - Human Resource Analytics 5 6
513C4C: Project with Viva 7 10
Elective VI 3 4
513E4A: Organisational Behaviour (or)
513E4B: Insolvency Law and Practice
513S4A: Skill Enhancement/Professional Competency 2 4
Consumer Behaviour
513V4A: Extension Activity 1 -
Total 23 30
Total (Semester I to IV) credits 91
