PARUL UNIVERSITY

Centre for Distance and Online Education

Master of Commerce – Online
Syllabus
 Course Syllabus
Cost Accounting

Program Name: Master of Commerce - Online Semester 1

1. Prerequisite: Knowledge of cost Accounting.

2. Rationale: To incubate knowledge and understanding of Knowledge of Cost Accounting.
3. Course Objectives:

1. To give the students a general understanding of the GST law in the country
and provide an insight into practical aspects of GST and equip them to
become tax practitioners.
4. Course Outcome:
After the completion of the course, the students will be able to
1. Understand different kinds of Cost accounting methods and its characteristics.
2. Evaluate different methods of finding out cost and recording it.
3. Apply to prepare the Cost of various material, labour, processes as well as how
toreflect it in books of accounts.
4. Analyse proper costing technique in order to assess the cost and record.
5. Understand the Cost accounting in basic level and use it day to day activities of
organization.
5. Detailed Syllabus

Module. Content Weightage

No.
1 Standard Costing & its Application: 25%
Variances: types of variances: revision variance, control of variances.
Standard Costing, Standard Hour, Standard Cost Card, Variance Analysis,
Material Variances, Labour Variances, Overhead Variances, Variable
Overhead Variances, Fixed Overhead Variances.
2 Budgetary Control:
25%
Budgetary Control-Meaning and Definition of Budget, Objectives,
Advantages, Limitations, Essentials of Effective Budgeting Preparation of Cash
Budget (Receipts and
 Course Syllabus
Cost Accounting

Payment Method); fixed and flexible budget, master budget; Zero base
budgeting (theory only); performance budgeting (theory only); Functional
budget; Revision of Budgets.
3 Activity-Based Costing & Absorption Costing
25%
Activity-Based Costing – Introduction – Inadequacies of traditional methods
of Overhead Absorption – Concept of ABC – Characteristics of ABC- Steps in
ABC System– Cost per unit under ABC System – Analysis of Profit under ABC
System (Including problems)
Absorption Costing and Variable Costing - Comparison - Preparation of
income statements - CVP analysis - Multi product BEP - Differential Costing -
Decision making under Marginal and Differential Costing (including problems)
4 Recent Developments in Cost Management 25%
Cost Management, cost reduction and cost control, Uniform costing & Inter-
firm comparison, Performance Measure, Balance Score Card, Green
Accounting/ Environmental Accounting, Total Quality Management (TQM)
Just- in – Time (JIT), Pareto Analysis, Kaizen Costing
Cost audit :- functions and scope (aspects of cost audit); advantage;
techniques; Cost audit report.
6. Text Books
1. A Textbook on Cost and Management Accounting by M. N. Arora, (Vikas Publication)

2. Cost Accounting: A Management Emphasis by C. T. Horngren, (TMH)

7. Reference Books

1.Arora M.N. "Cost Accounting –Principles & Practice" Vikas Publishing House
Private Limited, New Delhi.

2.Jain S. P & Narang K.L. "Advanced Cost Accounting" Kalyani Publishers, New Delhi.

3.Vander. "Principles of Cost Accounting 13e,", Thomson New Delhi.

 Course Syllabus
Cost Accounting

4.Khan M. Y & Jain P.K. "Theory and Problems in Cost Accounting" Tata, McGraw-Hill
Publishing Company Limited, New Delhi.

5.Ravi M. Kishore, "Cost Management", Taxmann Allied Services Private Limited,

New Delhi.
 Course Syllabus
Organizational Behaviour

Program Name: Master of Commerce - Online Semester 1

1. Prerequisite: Knowledge of organizational behaviour

2. Rationale: To gain knowledge on Organizational Behavior.
3. Course Objectives:
1. The objective of this subject is to enable students to develop a theoretical
understanding about organizational behaviour.
2. The course will also make them capable of realizing the behavioral and
managerial aspects of the firms.
4. Course Outcome: After the completion of the course, the students will be able to
1. Apply the conceptual foundation theories of organizational behaviour
2. Develop good working environment for an individual for the smooth running of the
organization.
3. Analyze efficiency and weakness in individual and apply various measures to
improve it in the organization.
4. Analyze how to develop coordination and teamwork in the organization.
5. Apply how to sue organization power and politics in an effective manner.

5. Detailed Syllabus

Module. Content Weightage

No.
1 Organizational Behaviour (OB)- Definition and Meaning; Why 25%

to study OB; Approaches to Organizational behavior; Models

of Organizational behavior models.

Field of OB: Disciplines contributing to the field of OB;

Learning; Nature of Learning; Learning and Organizational
behavior
2 Individual behavior: 25%

Personality: Meaning & Determinants; Personality traits;

 Course Syllabus
Organizational Behaviour

Theories; Personality and OB

Perception: Meaning; Perceptual process; improving

Perception; Perception and OB

Values and Attitude: Values and information; Attitude and

components; Attitude formation; attitude and behavior.
3 Motivation: Meaning & importance; Early theories; 25%
Contemporary theories; Stress management; Motivation and
Job performance

Dynamics of Group behaviour: Concept of group dynamics;

Group formation; formal and Informal groups; Group
cohesiveness; Group decision making
Leadership and communication: Importance & functions;
Leadership styles; Leadership theories; Importance of
communication; Process & barriers to communication;
Transactional analysis and Johari Window
4 Organizational Conflict: Conflict management; Traditional & 25%
modern view of conflict; Conflict process; Strategies for
resolving destructive conflict.

Organizational structure: Elements; Traditional & Modern

organizational design; forms of organization structure. Power:
sources of power; Organizational politics.

Organizational culture & Change: Meaning & Elements;

Hofstede’s culture typology; Management of change; Resistance
of change; Overcoming resistance to change

6. Text Books
1. Organizational Behaviour, Stephen Robbins, Pearson Education, Latest Edition
 Course Syllabus
Organizational Behaviour

2. Organizational Behaviour, 13ed, An Indian adaptation by Mary Uhl-Bien, John-

R.Schermerhorn Jr. , Richard N. Osborn, Dash. Wiley

7. Reference Books
1. Organizational Behaviour, Margi Parikh & Rajen Gupta, McGraw Hill
publication, Latest Edition
2. organizational Behaviour, K Aswathappa, Himalaya Publication, Latest Edition
 Course Syllabus
E -Commerce

Program Name: Master of Commerce - Online Semester 1

1. Prerequisite: Knowledge of E-Commerce

2. Rationale: To incubate knowledge and understanding of E-Commerce
3. Course Objectives:
1. Discuss fundamentals of e-commerce, types and applications.
2. Evaluate the role of the major types of information systems in a business
environment and their relationship to each other
3. Assess the impact of the Internet and Internet technology on business electronic
commerce and electronic business.
4. Identify the major management challenges for building and using information
systems and learn how to find appropriate solutions to those challenges.
5. Learn strategies for e-commerce, Mobile Commerce, Wireless Application Protocol,
WAP technology and Mobile Information devices
4. Course Outcome:
After the completion of the course, the students will be able to
1. Understand the basic concepts and technologies used in the field of management
information systems.
2. Understand the processes of developing and implementing information systems.
3. Understand ethical, social, and security issues of information systems and develop
an understanding of how various information systems work together to accomplish
the information objectives of an organization.
4. Understand the role of information systems in organizations, the strategic
management processes, and the implications for the management and learn about
the importance of managing organizational change associated with information
systems implementation.
5. Detailed Syllabus

Module. Content Weightage

No.
1 E commerce- concept, advantages and disadvantages 25%
 Course Syllabus
E -Commerce

Benefits and impact of e commerce, traditional vs

e commerce Difference between e commerce and
e business. Limitation of e commerce, History of
E-Commerce, Types of E-Commerce, E-Commerce
Applications, Tools & Technologies for E-Commerce,
The Internet and India – E-commerce opportunities and
challenges for Industries
2 Business Models for E-commerce: The Birth of Portals – E-
Business Models – Business-to Consumer (B2C) – Business-to-
Business (B2B) – Consumer-to Consumer (C2C)
E-Retailing: Traditional retailing and e retailing, Benefits of e- 25%
retailing, Components, Challenges Future of E-Retailing.
E services: Categories of e-services, Web-enabled services,
Information-selling on the web
3 E-marketing – Traditional Marketing Vs. E-Marketing – Impact of
E-commerce on markets – Marketing issues in E-Marketing –
25%
Online Marketing E-advertising – Internet Marketing Trends – E-
Branding – Marketing Strategies for E Branding.
4 Electronic Payment System: Introduction – Online payment
systems – prepaid and post-paid
Payment systems – e– cash, e– cheque, Smart Card, Credit Card,
Debit Card, Electronic purse – Security issues on electronic
payment system – Solutions to security issues.
Legal and ethical issues in E– Commerce: Security issues in E– 25%
Commerce–Regulatory framework of E– commerce.
The Impact of E-Business on Different Fields and
Industries: E-Tourism · Employment and Job Market Online,
Online Real Estate. On-Demand Delivery Systems, E-Grocers.
Online Delivery of Digital Products, E-Learning and Online
 Course Syllabus
E -Commerce

Education- benefits and drawbacks of e-Learning, e-Learning

Industry

6. Text Books
1. Ravi Kalakota, Andrew Winston, “Frontiers of Electronic Commerce”, Addison
Wesley.

7. Reference Books

1. E business evolution by Daniel Amor, Pearson education

2. E-Commerce: Strategy, Technologies and Applications by Devid whitely, Tata
McGraw Hill
3. E-Commerce Management by Krishnamurthy, Vikas Publishing House
 Course Syllabus
Business Research

Program Name: Master of Commerce- Online Semester 1

1. Prerequisite : Knowledge of Research Methodology

2. Rationale : To incubate knowledge and understanding of Business Research Methodology
3. Course Objectives:
1. To provide and exposure to the students to the nature and extent of research
orientation, which they are expected to possess when they enter the industry as
practitioners.
2. To give them an understanding of the basic techniques and tools of business
research
4. Course Outcome:
After the completion of the course, the students will be able to
1. Understand and analyse business problems.
2. Understand and apply the major types of research design
3. Create research questionnaires
4. Analyse and analyse research reports.
5. Detailed Syllabus

Module. Weightage
Content
No.
1 Introduction to Business Research: 25%

Definition, objectives, characteristics, research process,

Classification, Research methods vs Methodology,
criteria of good research, research problem definition
and developing an approach, Process of Defining and
selecting the Process, Techniques research problem, and
an approach, component of the approach.

Research Design: Meaning, functions, characteristics,

process potential sources Exploratory Research Meaning,

Nature, Classification, Relationship among three

 Course Syllabus
Business Research

research design, Potential sources of errors in research

design, primary vs secondary data, Advantages and
Disadvantages of secondary data, Concept and
characteristics of case study, Type of case study, Planning
the case study, developing theories from case study,
Criteria for Evaluating the Data, Classification of
Secondary Data, Sources of Secondary Data.
Qualitative vs Quantitative Research,
Classification of Qualitative Research, Focus group, Depth
Interview, Type of Projective measures, Reasons of
preferring the Projective Techniques.
2 Descriptive Research: Survey methods, classification, 25%

Observation method, Classification, Survey vs

Observation Method.
Causal Research :Concept of Causality, conditions,
Experimentation, Classification
3 Measurement and Scaling: What is 25%

measured, Scaling or assigning scores, Criteria, Scaling

Characteristics and Level of Measurement, Primary
Scales of Measurement, Classification of Scaling
Techniques, Comparative and Non-Comparative
Techniques.

Questionnaire Designs: definition, Criteria,

Types of Question, Process, types of Interviewing
methods, types of questions,

Practical Preparation of Questionnaire.

4 Sampling: Meaning, Purpose, Principles, key 25%

terms, Uses of sampling real life, Sampling design

process, Classification of Sampling
 Course Syllabus
Business Research

techniques, Sample Size Frequency Distribution, Cross

Tabulation, Hypothesis Testing-t test, z test, ANOVA test.
Research Report: Types, Guidelines preparation and
presentation, Format, writing table, graphs

6. Text Books
1. Business Research Methods, by Alan Bryman, Emma bell, Oxford University Press,
2015
2. Malhotra , Naresh, Marketing Research, PHI
3. Donald R Cooper and Pamela S Schindler, Business Research Methods, TMG
7. Reference Books

1. Research Methodology - C. R. Kothari

2. Research Methodology in Management - V. P. Michael
3. Research methodology by – L N kohli
4. Methods and Techniques of Social Research - Dr. Kumar
 Course Syllabus
Financial Reporting and analysis

Program Name: Master of Commerce- Online Semester 1

1. Prerequisite: Knowledge of Financial reporting and analysis.
2. Rationale: To incubate knowledge and understanding of Knowledge of Financial reporting and
analysis.
3. Course Objectives:

1. To give the students a general understanding of the GST law in the country
and provide an insight into practical aspects of GST and equip them to
become tax practitioners.
4. Course Outcome:
After the completion of the course, the students will be able to

1. Understand, interpret and analyze general purpose financial reports;

2. Understand different accounting policies and their impact on financial statements;
3. Evaluate different types of performance measurement systems in accounting and
commonly used financial control systems;
4. Apply knowledge of management accounting concepts and techniques; and
make sound financial decisions in real world settings.
5. Detailed Syllabus

Module. Content Weightage

No.
1 Overview of Financial Reporting: 25%
What is Financial Reporting, Users of Financial Reporting, Financial
Reporting Vs Management Reporting, Objectives of Financial Reporting,
Benefits of Financial Reporting, Limitations of Financial Reporting.

Accounting Standards: Meaning of Accounting Standards, Objectives of

Accounting Standard, Accounting Standards in India: process, National
Financial Reporting Authority, Harmonization and Globalization of
Accounting Standards: Benefits of Harmonization of Accounting
 Course Syllabus
Financial Reporting and analysis

Standards, Indian Accounting Standards.

Conceptual Framework of Financial Reporting:

Introduction, Objectives of the Conceptual Framework, Limitations of the

Conceptual Framework, Scope of the Conceptual Framework, Objectives
of General Purpose Financial Reporting, Objectives of General Purpose
Financial Reporting: Fundamental Qualitative Characteristics, Enhancing
Qualitative Characteristics, Financial Statements and Reporting Entity, .
Elements of Financial Statements, Recognition and Derecognition,
Measurement: . Historical Cost, Current Value, Presentation and
Disclosure, Capital and Capital Maintenance
2 Overview of Financial Statements of Companies
25%
Introduction: Purpose of Financial Statements, Key Requirements for
Presentation, Financial Statements, Statement of Profit & Loss, Balance
Sheet, Statement of Change in Equity, Cash Flow Statement, Notes To
Accounts.
3 Disclosures in Annual Reports – I
25%
Introduction, Disclosures Under the Companies Act, 2013, Disclosures
Under Listing Agreement, Disclosures On Company’s Website
Disclosures in Annual Reports – II: Disclosures Under Accounting
Standards, Voluntary Disclosures, Techniques of Financial Statements
Analysis.
4 Ratio Analysis: 25%
Introduction, Profitability Ratios, Growth Ratios, Dividend Policy Ratios,
Short Term Liquidity Ratios, Capital Structure Ratios Or Solvency Ratios,
Assets Utilization Ratios, Return Ratios, Market Ratios, Ratios To Predict
Financial Insolvency.
Analysis of Financial Statements: Common Size Statements, Indexed
Financial Statements, Ratio Analysis, Inter-firm Comparison
 Course Syllabus
Financial Reporting and analysis

6. Text Books

1. Grewal, T.S., Introduction to Accounting, S. Chand and Co., New Delhi.

2. Alexander, D., Britton, A. and A. Jorissen, Global Financial Reporting and Analysis,
Cengage Learning, Indian edition.
3. Financial reporting and analysis by Sanjay Dhamija, Sultan Chand and sons educational
publisher, New Delhi
7. Reference Books
1. Arora M.N. "Cost Accounting –Principles & Practice" Vikas Publishing House
Private Limited, New Delhi.

2. Raiyani, J. R. and Lodha, G., International Financial Reporting Standard (IFRS) and
Indian Accounting Practices, New Century Publications.

3. Singh, N. T. and Agarwal, P., Corporate Financial Reporting in India, Raj Publishing,
Jaipur..

4. Hennie, V. G., International Financial Reporting Standards: A practical guide,

Washington: World Bank.
 Course Syllabus
Communication Skills

Program Name: Master of Commerce- Online Semester 1

1. Prerequisite: Basic concepts of communication, Basic understanding of Grammar,

Basic knowledge of listening, basic knowledge of Speaking, Basic knowledge of
Reading and Writing
2. Rationale: This course focuses on basic concepts of Communication, and the areas of
listening, speaking, Reading and Writing.
3. Course Objectives:

1. Understand the appropriateness of different business communication skills.

2. To offer students the basic concepts of grammar.

3. Develop the understanding of basic communication skills required.

4. Cultivate good listening habits among the students.

5. Cultivate the habits of listening, reading, writing and speaking.

4. Course Outcome
After the completion of the course, the students will be able to
1.Evaluate how to communicate properly.
2. Understand and analyses listening skills.
3. Understand the importance of communication in the corporate world.
4. To apply reading skills.
5. Detailed Syllabus

Module. Content Weightage

No.

1 Grammar and Vocabulary 25%

Noun, Verb forms (gerunds, infinitives, participle), Tenses,

Active–Passive voice, Conjunctions, Subject verb Agreement,
Punctuation, Idioms and Phrases

2 Reading and Writing Skills 20%

 Course Syllabus
Communication Skills

Paragraph Completion Worksheet, Paragraph Jumble

Worksheet, Reading Skills, Importance, Reading
Comprehension Worksheet, Reading-Skill Building, Writing-
Skill Building

3 Basics of Communication 35%

Meaning of Communication, Purpose of Communication,

Methods of Communication, Process and Components of
Communication and Barriers of Communication, Types of
Communication and Communication Network, Public Speaking

4 Listening Skills 25%

Definition, Importance, Listening vs Hearing, Listening Process,

Barriers of Listening, Levels of Listening, Types of Listening,
Effective Listening, Improving Listening Skills

5. Text Books
1. Meenakshi Raman & Prakash Singh, Business Communication, Oxford
University Press
2. Raymond V. Lesikar , Business Communication, McGraw- Hill
3. Asha Kaul, Business Communication, Prentice Hall of India
4. Rajeesh Viswanathan, Business Communication, Himalaya
6. Reference Books
1. Koneru Aruna, Professional Communication, McGraw- Hill

2. M. Monipally, Business Communication Strategies, McGraw- Hill

3. Leena Sen, Communication Skills, Prentice-Hall India

 Course Syllabus
Advance Financial Management

Program Name: Master of Commerce - Online Semester 2

1. Prerequisite: Knowledge of Advance Financial Management.

2. Rationale: To incubate knowledge and understanding of Knowledge of Advance Financial
management.
3. Course Objectives:

1. To introduce the students about the importance of Finance Management for a

business.

2. To enable them to understand the various modes and techniques of managing the
financial resources of an organization.

3. To know about the various factors to be considered while planning for financial
policies.

4. To acquaint the students regarding the various types of decisions taken by financial
managers in current competitive environment.

5. To enable students to select an investment project out of alternative investment

proposals

4. Course Outcome:
After the completion of the course, the students will be able to
1. Understand and analyse the financial resources of a company.
2. Evaluate various sources of finance available to businessmen these days.
3. Create an investment proposal by analysing the compounded and discounted
value of money invested.
4. Understand the operative of non-banking financial institutions.
5. Analyse and evaluate various financial instruments.
5. Detailed Syllabus

Module. Content Weightage

No.
1 Introduction to Financial Management 25%
 Course Syllabus
Advance Financial Management

Nature, Scope, Importance and Objectives (Profit

Maximization Vs Wealth Maximization)
Financial Management Decisions
Finance Functions
Leverage Analysis
2 Cost of Capital
Dividend and Retention policy decision 25%
Capital Structure Decision
3 Investment Decision [Capital Budgeting]
Cases of uncertainty and capital rationing 25%
Corporate Distress Prediction Model
4 Working capital Decisions
Inventory Management
25%
Cash Management
Receivable Management

6. Text Books
1. Financial Management - I. M. Pandey, Vikas Publication
2. Financial Management – Theory and Practice - Chandra, Prasanna, Tata McGraw-
Hill Publishing Company.
7. Reference Books
1. Financial Management - Srivastava & Misra, Oxford University, University Press
2. Fundamentals of Financial Management - Briham & Houston, South-Western,
Thomson Business Information India
3. Financial Management - Reddy, Sudarsana, Himalaya.
 Course Syllabus
Advance Indian Financial System

Program Name: Master of Commerce- Online Semester 2

1. Prerequisite: Basic concepts of finance and macro-economics. Basic knowledge of

banking terms and an overview of monetary terms.
2. Rationale: Considering the accelerated growth of financial markets and high penetration
of financial services, it is imperative for an individual to have thorough knowledge about
the functioning of financial ecosystem of India. Present course has been designed to
accustom students with detailed understanding of Indian Financial System, its evolution,
reforms, and the present scenario.
3. Course Objectives:

1. To understand the structure of financial system and its constituents

2. To develop an overview about the evolution and reforms in financial system in India.

3. To learn about the functioning of financial institutions.

4. Motivate the students to gain knowledge about the different financial services.

5. Cultivate aptitude in operations of different financial markets including domestic as

well as global.

4. Course Outcome:
After the completion of the course, the students will be able to
1. Understand the functioning of Indian financial markets
2. Understand the nature and importance of financial services
3. Develop the understanding about working of bank-based financial institutions
4. Understand the operative of non-banking financial institutions
5. Understand and evaluate various financial instruments
5. Detailed Syllabus

Module. Content Weightage

No.
1 Introduction to Indian Financial System
Indian Financial System: Emerging Paradigm – Meaning, 25%
Constituents, Regulation, Globalization; Reforms in Financial Sector
 Course Syllabus
Advance Indian Financial System

– Financial system from 1947 – 1990, Reforms since 1991,

Regulators and Financial Inclusion; Economic Development and
Financial System – Macroeconomic concepts, relation between
financial system and development.
2 Financial Institutions
Banking Institutions – Classification, Reforms, Operating
framework, NPA management, Rural banking, FinTech and banking;
Non-Banking Finance Companies (NBFCs) and Development
25%
Finance Institutions – Concept, Growth of NBFCs, Overview of IFCI,
SIDBI, EXIM, and NABARD; Mutual Fund and Insurance Companies
– Meaning, SEBI and AMFI regulations, Risk and reward of mutual
fund, Insurance sector and economic development, IRDA, LIC, GIC
3 Financial Services
Retail Financial Services – Housing Finance, Leasing, Hire purchase;
Corporate Financial Services – Investment banking, Factoring,
Forfaiting, Entrepreneurial financial services; Financial Instruments 25%
– Direct financial instruments, Derivatives, Innovative financial
instruments; Microfinance Services – Meaning, evolution,
regulatory framework and role in economic development
4 Financial Markets
Capital Market – Primary and Secondary; Money Market –
Meaning, Instruments, Link between money market and monetary
25%
policy; Indian Debt Market – Concept, participants, corporate and
government debt market, Reforms; Foreign Exchange (Forex)
Market – Introduction, Forex regimes, Structure, ForEx reserve.

6. Text Books
1. Indian Financial System (Text book), Bharti V. Pathak, Pearson, 5th or Latest
Edition, 2018.
7. Reference Books
 Course Syllabus
Advance Indian Financial System

1. Indian Financial System: Evolution and Present Structure (Text book), Niti Bhasin,
New Century Publication, 2014
2. Financial Services, M.Y Khan, TATA McGraw Hill, 10th Edition, 2018
3. Financial Services in India, V.A Avdhani, Himalaya, 3rd or Latest Edition, 2015
4. Management of Financial Services, V. K. Bhalla, Anmol, 4th or Latest Edition, 2008
 Course Syllabus
Practices and applications of Modern management

Program Name: Master of Commerce- Online Semester 2

1. Prerequisite: Knowledge of basic concepts and standard underlying management.

2. Rationale: To gain knowledge of basic management principles, practices and
developments
3. Course Objectives:
1. The objective of this course is to provide the students with an understanding of
basic management concepts, principles and practices.
2. To acquaint the students with the developments in modern management
practices and applications of modern principles.
4. Course Outcome:
After the completion of the course, the students will be able to

1. Understand and analyse the scope and functions of management, describe

management as a profession and know the skill and competencies required to be a
manager.

2. Understand the principles types and process of planning.

3. Understand the methods of types of organizing, departmentation, delegation and

decentralization.

4. Apply different leadership styles and process of decision making in organizations.

5. Understand and remember the contemporary issues of management and the skills
required to navigate in the current management environment.
5. Detailed Syllabus

Module. Content Weightage

No.
1 Introduction to Management Theory: 25%

Definition and Overview of Management

Definition of management; Management as a science and an

art; universality of management; Changing environment of
 Course Syllabus
Practices and applications of Modern management

management; Management functions; Management

process; Cyclic nature of the management process; Levels of
management; Managerial and technical activities at
different levels of management; Management skills and
competencies

Management Thoughts and Theories

Evolution of Management Thought; Classical School-

contributions of Taylor and Henri Fayol; Neo-classical school
- Human Relations approach and Behavioural Science
Approach; Modern School; System approach and
Contingency approach; Contribution of C.K. Pralhad – Core
Competencies; Contribution of Vijay Govindrajan: Three box
solution- Concepts and Characteristics.
2 Managing organization planning 25%

Nature, Scope, Objective and Significance of Planning, types,

premises; Elements and Steps of Planning; barriers to
effective planning and remedial measures; Meaning and
importance of Strategic planning; Strategic planning
process; Environmental analysis; Factors inside the
organization; Factors outside the organization; SWOT
analysis; Stakeholders; Forecasting – concept, techniques.

Organizing

Definition of Organisation; Organisation as a Process;

Organisation Structure; Principles of Organisation; Effective
Organizing; Departmentation – Meaning, Need and
Significance of Departments; Process Involved in
Departmentation; Dangers of Departmentation; Methods or
Basis of Departmentation; Span of Control, Determining the
proper span; Delegation and Decentralization ; Delegation –
 Course Syllabus
Practices and applications of Modern management

Meaning; Characteristics of Delegation; Elements of

Delegation; Principle of Delegation; Need for Delegation;
Factors Influencing Degree of Delegation; Decentralisation –
Meaning; Measurement of Degree of Decentralisation;
Advantages and disadvantages of Decentralisation;
Difference between Decentralisation and Delegation; Team
management; Work Group Dynamics and Creativity; Basic
characteristics of groups; Basic group forms; Group think
3 Leadership and Motivation 25%
Directing, Supervision; Importance of directing; Effective
direction in organizations; Leadership - Concept, importance;
Leadership types and styles; leadership traits; theories of
leadership; Leader vs boss vs manager; Motivation – definition,
importance; Extrinsic and intrinsic motivation; Theories of
motivation – McGregor, Maslow, Herzberg, Mc Clelland;
Vrooms’s Expectancy theory
4 Decision making 25%
Meaning and Definition; Characteristics of Decision Making;
Types of Decision making; Decision Making Process; Rationality
in Decision Making; Limits on Rationality; Risk and uncertainty;
Decision-making under different conditions; Characteristics of
Effective Decisions; Decision making techniques – Group,
Delphi, Brainstorming and other techniques.
Coordination
Coordination - Meaning, Definition; Nature of Coordination;
Essentials of Coordination; Importance of Coordination;
Principles of Coordination; Techniques of Effective
Coordination; Process of Coordination
Controlling
 Course Syllabus
Practices and applications of Modern management

Meaning, Definition; Characteristics of Controlling; Scope of

Controlling; Steps in Control Process -Establishing Standards,
Measuring and Comparing actual Results against Standards,
Taking Corrective Action; Types of Controlling - Future-
oriented Controls, Past-oriented Controls; Essentials of
Effective Control Systems; Control Techniques; Traditional
Control Techniques – Budgetary, Cost, P&L, Inventory, etc.;
Modern Control Techniques; Management By Objectives
(MBO)- Meaning, Definition; Features of MBO; Process of
MBO; Merits and Demerits of Management by Objectives;
Prerequisites for Installing MBO Programme
Contemporary Issues in Management
Recent Trends and Challenges for the Future Manager;
Changing Indian Business Environment; Role of Managers in
Twenty First Century; Emerging Issues and Challenges Of
Management; Trends in Management & Its Challenges;
Emerging Principles of Management; Globalization; Impact of
Globalization; Globalization challenges; Management
Challenges in the International/ Global Economy;
Contemporary Organisational Structure; Total Quality
Management: Concept of quality, Meaning of TQM, Elements
of TQM; Benchmarking; Business Process Reengineering;
Business outsourcing; E-business; Knowledge Management

6. Text Books
1. Management - Stoner, James A.F. & Freeman, R.E., Prentice Hall of India, New
Delhi.
7. Reference Books
 Course Syllabus
Practices and applications of Modern management

1. The Practice of Management - Drucker, Peter, F, Delhi Allied Publishers

2. Management : A Systems and Contingency analysis of Managerial
Functions - Koontz, H. andO’Donnell C, McGraw Hill.
3. Essentials of Management - An International, Innovation and Leadership
Perspective, by Harold Koontz, Heinz Weihrich, Mark V. Cannice, McGraw
Hill
4. Principles of Management, J. K. Mitra, Oxford University Press
5. Modern Management Concepts And Skills 14Th Edition by Samuel C Certo
and S Trevis Certo, Pearson India
6. Principles Of Management Text And Cases, Neeru Vasishth and Vibhuti Vasishth,
Taxmann Publications.
7. Management: Principles and Practice, by S.K. Mandal, Jaico Publishing House
 Course Syllabus
Computer applications in Business

Program Name: Master of Commerce - Online Semester 2

1. Prerequisite: Basic understanding of Computer and allied basic applications.

2. Rationale: The objective of this course is to familiarize students with concepts of fundamentals of Computer
application along with developing to teach students how to use the computer as a business and personal tool
through the use of applications software.

3. Course Objectives:

1. Gain familiarity with the concepts and terminology used in the development, implementation and
operation of business application systems.
2. Explore various methods that Information Technology can be used to support existing businesses and
strategies.
3. Investigate emerging technology in shaping new processes, strategies and business models.
4. Work with simple design and development tasks for the main types of business information systems

4. Course Outcome:

After the completion of the course, the students will be able to

1.Apply computer applications that trains individuals to use a wide range of computer application programs.
2. Understand and practice Microsoft Word, Excel and PowerPoint.

3. Create presentations and text documents, practice using command keys and formatting material for ease
of reading.
5. Detailed syllabus

Sr. Topics W

1 BASIC CONCEPT OF COMPUTERS HARDWARE AND SOFTWARE 25%

Objective of computer, working of a computer, components of computers, input
devices, central processing units, how the CPU and memory work together, Output
devices , memory unit, computer fundamentals, Memory accessing mode.

2 INTRODUCTION TO OPERATING SYSTEM & DATABASE MANAGEMENT SYSTEM 25%

Concept of Operating system, Generations of Operating systems, Types of
 Course Syllabus
Computer applications in Business

Operating Systems, OS Services, System Calls, Concept of Database management

system, what is database?, basic terms of DBMS, data base application, concept of
file processing, advantages and disadvantages of file processing, advantages of
DBMS, benefits of DB approach.

3 INTRODUCTION TO MICROSOFT WORD 25%

Introduction of MS Word, Objectives, features of MS Word, Starting Word
Program, Word Screen Layout, Menus, Typing Screen Object, Managing
Document, Close A document, Printing Documents, Exit Word Program.

4 INTRODUCTION TO MICROSOFT POWERPOINT 25%

Introduction of Microsoft PowerPoint, Create a slide Presentation, Editing
Techniques, Slid master, Format Slide, Transitions and animation, Slide illustration
and shapes, Slide shows.
INTRODUCTION TO MICROSOFT EXCEL
Introduction of Microsoft Excel, Objectives, Features, Starting Excel, Excel
Worksheet, Selecting Cells and Ranges, Navigating the Worksheet, Data Entry,
Editing Data, Cell References, Find and replace data in a worksheet, Modifying a
worksheet, Page Break, Page Setup , file close and exit excel, workbook protection,
keyboard shortcut.

6.Text Books:
1. Sanjay Saxena, A First Course in Computers, Vikas Publishing House, New Delhi

7.ReferenceBooks
1. Principal of computer hardware, by Alan Clements

2. Operating System Concepts, by Abraham Silberschatz and Greg Gagne & Peter B

3. Database Management system, by Er. Rajiv Chopra

 Course Syllabus
Business environment

Programme Name: Master of Commerce - Online Semester 2

1. Prerequisite: Knowledge of Business environment.

2. Rationale: To incubate knowledge and understanding of Knowledge of Business
Environment.
3. Course Objectives:
1. To enable students to evaluate business and its environment.
2. To enable students to understand business and society.
3. To enable students to discuss the contemporary issues in business.
4. To enable students to examine and evaluate business in International
Environment.
4. Course Outcome:
After the completion of the course, the students will be able to
1. Evaluate and understand internal and external factors affecting the business
environment.
2. Evaluate the impact of various factors of the business environment on the firm.
3. Understand international business environment.
4. Evaluate and identify the legal and regulatory framework for the business environment.
5. Detailed Syllabus

Module. Content Weightage

No.
1 Introduction to Business Environment:
Concept & Nature of Business Environment
Types of Business Environment, Internal & Micro Environment, 25%
Factors of Macro Environment, Environmental Analysis &
Strategic Management, Stages of Environmental Analysis,
Techniques of Environmental Analysis, Forecasts of the
important business environments, Benefits/Importance Of
Environmental Analysis
 Course Syllabus
Business environment

2 Economic , Political Environment , Natural And Technological

Environment
Kinds of Economic System, Functions of State, Economic Roles
of Government, Economic Policies, Indian Economy, Natural 25%

Environment, Technological Environment, Role Of Information

Technology, IT Revolution And Business Environment,
Demographic Environment, Indian Demographic Environment
BUSINESS AND SOCIETY, Culture – Meaning, Elements
Social/Cultural Factors, Culture And Organizational Behavior
3 Regulatory Environment & Consumerism in India
Regulatory Environment
Monetary Policy , Fiscal Policy, Industrial Policy – Importance
and Policy Before 1991, New Industrial Policy, The Companies
Act – Introduction& Objectives, The Companies Act – Scope
Consumerism and Consumer Rights
Consumer Rights & Exploitation of Consumers 25%
Consumerism & Consumer Protection
Consumer Protection in India
Consumer Protection Councils & Consumer Disputes Redressal
Agencies
Corporate Governance
Introduction to Corporate Governance
Need & Importance of Corporate Governance
Corporate Governance in India
Corporate Social Responsibility
Social Responsibility to different Stakeholders
4 Globalization
Globalization of Business, Stages of Globalization, Foreign 25%
Market Entry Strategies, Advantages & Disadvantages of
 Course Syllabus
Business environment

Globalization, Hurdles to and Prospects for globalization of

Indian business
International Business
Definition of Multinational Corporations (MNCs), Types of
International Business, Merits and Demerits of MNCs, Foreign
Trade Regulation - Foreign Trade Policy, Promoting Export,
International Business Environment
Nature of International Business , General Agreement on Tariffs
and Trade (GATT), Important International Organizations – IMF,
World Bank, WTO, ADB & UNCTAD

6. Text Books
1. Business Environment: Text and Cases by Francis Cherunilam, Publisher: Himalayan
Publishing House

7. Reference Books
1. Business Environment - Saleem Sheikh, Publisher: Pearson Education
2. Business Environment - Justin Paul, Publisher: The McGraw Hill Companies
3. Business Environment - K. Chidambaram and V. Alagappan, Publisher: Vikas
Publishing House Pvt. Ltd.
4. Industrial Law - Mallick, P.L., Publisher: Eastern Book Company, Lucknow
5. Labor and Industrial Laws - Misra, S.N., and Publisher: Pioneer Publications, Delhi.
6. Aspects of Labor Welfare and Social Security - Sarma, A.M., Publisher: Himalaya
Publishing House: Bombay.
7. The Business Environment - Ian Worthington and Chris Britton, Publisher: Prentice
Hall
 Course Syllabus
Goods and Service Tax

Program Name: Master of Commerce- Online Semester 2

1. Prerequisite: Knowledge of Taxes.

2. Rationale: To acquire the ability to analyze and interpret the provisions of the goods and
services tax law and recommend solutions to practical problems.
3. Course Objectives:

1. To give the students a general understanding of the GST law in the

country and provide an insight into practical aspects of GST and equip
them to become tax practitioners.
4. Course Outcome:
After the completion of the course, the students will be able to
1. Understand the concept of GST and the need for GST in India
2. Understand the provisions pertaining to levy and collection of CGST & IGST.
3. Analyse various services and goods exempt from GST.
4. Evaluate and analyse taxable supply when price is the sole consideration for the
supply and the supplier and recipient are not related.
5. Detailed Syllabus

Module. Content Weightage

No.
1 Introduction, Comparison between Direct Tax and Indirect Tax. 25%
Concept of Central Custom and GST.

Introduction and Background of GST:

(Genesis of GST in India- Difference between VAT and GST and Need for
GST- Framework of GST as introduced in India-Benefits of GST)
2 Important terms and Definitions under Central Goods and Service Tax
25%
Act, 2017 and State Goods and Service Act, 2017,

Meaning and Scope of Supply Levy and Collection of Tax .

Charge of GST:
 Course Syllabus
Goods and Service Tax

(Extent and Commencement of CGST Act/ UTGST Act/ SGST Act/IGST

Act -Levy and Collection of GST-Composition Levy) Exemptions from
GST:(PowerofGovernmenttograntexemptionfromtax-
GoodsExemptfromTax-Services Exempt from Tax)

Concept of Supply:

(Supply with consideration in course of business- Import of

Services-Supply without consideration-Composite and Mixed
Supplies)

Time of Supply: Time of Supply of Goods and Services under

Forward Charge/Reverse Charge)
3 Value of Supply:
25%
(ValueofSupplymadetounrelatedpersonwithpriceasthesoleconsideration-
Inclusions/ExclusionsfromValue of Supply-Discount) InputTaxCredit:
(Relevant Definitions- Eligibility and conditions for taking ITC-
Apportionment of credits and block credits-Availability of credits in
special circumstances-How ITC is utilized)
4 Registration: 25%
(Personsliableforregistration-Compulsoryregistrationincertaincases-
Personsnotliable for registration-Procedure for Registration-Amendment for
Registration- Cancellation for Registration- Revocation of Cancellation of
Registration)
Returns:

(Furnishing of details of outward supplies- Furnishing of returns under

Section 39- Other Returns- Default in Furnishing Return-Goods and
Services Tax Practitioner)
Payment of tax:
(Relevant definitions- Electronic Cash Ledger- Electronic Credit Ledger-
Electronic Liability Register- Interest on delayed payment of Cash-Tax
 Course Syllabus
Goods and Service Tax

Invoice, Credit and Debit Notes-Account and records)

7. Text Books
1. Dr. H.C. Mehrotra and Prof. V.P. Agarwal, Goods and Services Tax (G.S.T) Tenth
Revised and updated Edition, Sahitya bhavan publication.
8. Reference Books
2. Indirect Taxes Banger; Aadhya
1. Goods and Services Tax (GST)-CA Nitesh Parashar, Anuj Harshvardhan Sharma,
Bharat.
2. GST-V. S. Datey, Taxmann.