M.Com.

,
Syllabus
First Year:
Paper I - Business Administration
Paper II - Management and Cost Accounting
Paper III - Advanced Financial Accounting
Paper IV - Financial Management
Paper V - Advanced Business Statistics
Second Year:
Paper VI - Financial Management
Paper VII - Security Analysis and Portfolio Management
Paper VIII - International Marketing
Paper IX - uman !esource Management
Paper X - International Banking Foreign "#c$ange
M.Com.,
SYLLABUS
Business Administration
Paper
Bloc! %
Fundamentals of Management & "volution of Management - Planning
and 'ecision Making % t$eir relations$ip to ot$er managerial functions & (ypes
of plans and t$eir implementation & Programming and non programming
decisions & Management )y o)*ectives+
Bloc! " %
,rgani-ing and Staffing% - Basic concepts of organi-ing and staffing+
'epartmentali-ation. delegation. decentrali-ation & span of control & line and
staff functions & reasons for and resolution of conflicts )et/een line and staff
functions+
Bloc! " %
'irecting and 0eading% 0eaders$ip- processes and approac$es &
(ransactional and transformational leaders$ip & Motivation & Important t$eories
& 1roup 'ynamics & Control and coordination% Basic concepts. elements.
processes and tec$ni2ues of control and co- ordination+
Bloc! " #%
($e )usiness corporation in t$e society- Corporate social responsi)ility-
et$ics and values in )usiness & social audit & 1overnment regulation of )usiness+
Bloc! " #%
Communication & C$aracteristics of a good communication system- types
of communication & )arriers to communication & !ecent trends in )usiness and
Management+
B$$%S%
3+ 4illiam F 1lueck and 0a/rence ! 5aac$. Business Policy and
Strategic Management.
Mc 1ra/ ill. 3678+
9+ :oont- and ,; 'onnel. Management. Mc 1ra/ ill. 366<+
Paper
Mana&ement and Cost Accountin&
Bloc!"
Management Accounting & 'efinition. =ature and Scope & Functions &
!ole of Management Accounting & (ools of Financial Analysis and Planning &
!atio. Fund Flo/ and Cas$ Flo/ Analysis+
Bloc!
Cost concept & A)sorption Vs Varia)le Costing & Marginal Costing &
Break-even and CVP Analysis and 'ecision making & Activity & Based Costing
>ABC? & Pricing 'ecision+
Bloc!
Standard Costing and Variance Analysis & Material. 0a)our. ,ver$ead
and Sales Variance !eporting and investigation of Variance+
Bloc! #
Budgeting and Budgetary Control fore costs Vs+ Budgets & Functional
Budgets Fi#ed and Fle#i)le Budgeting & @ero Base Budgeting & Programme
Budgeting and Performance Budgeting+
Bloc! " #
Capital Budgeting & (raditional and 'iscounted Cas$ Flo/ (ec$ni2ues &
Social Cost Benefit Analysis & Capital !ationing & !isk Analysis in Capital
Budgeting & 1eneral (ec$ni2ues & Auantitative (ec$ni2ues+
($e Proportion )et/een t$eory oriented and Pro)lem oriented in t$e
Bniversity e#amination s$all )e 9C%7C+
B$$%S%
3+ Advanced Management Accounting By !avi M+:is$ore & (a#man
Pu)lication
9+ :aplan D Atkinson. Advanced Management Accounting. Prentice
all of India & 3666
E+ S+n+Ma$es/ari & Management Accounting. Sultan C$and. =e/ 'el$i
& 3667+
8+ V+:+Sa#ana D C+'+Vas$ist. Advanced Cost of Management
Accounting. Sultan C$and D Sons. =e/ 'el$i. 3667+
F+ 'r+Manmo$an D S+=+1oyal. Principles of Management Accounting
S$akit$a)$avan Pu)lication. Agra.
Paper
Ad'anced Financial Accountin&
Bloc! %
Accounting concepts. tec$ni2ues and conventions & 1AAP & Principles
and practices recommended )y t$e Institute of C$artered Accountants of
India >ICAI? & Mandatory Accounting Standards >AS? issued )y ICAI & Final
accounts of trading and non-trading concerns & Accounts from incomplete
records+
Bloc! %
Partners$ip Accounts & Admission. !etirement and deat$ of a partner &
Amalgamation of firms & Sale to a Company & 'issolution of firms &
Insolvency of partners & Piece-meal distri)ution+
Bloc! %
Advanced pro)lems in s$are capital and de)enture & Final accounts of
companies & Amalgamation. a)sorption and reconstruction of companies &
statements for li2uidation+
Bloc! #%
Final Accounts of Banking Companies and Insurance Companies &
Consolidated Financial Statements of olding Companies+
Bloc! # %
Valuation of 1ood/ill and status & Inflation Accounting & uman
!esource Accounting+
=ote% ($e proportion )et/een t$eory oriented and pro)lem oriented
2uestions in t$e Bniversity "#amination s$all )e 9C % 7C
B$$%S%
3+ !+0+ 1upta and M+ !ad$as/amy. Advanced Accountancy Sultan C$and
D Sons. =e/ 'el$i+
9+ M+C+ S$ukla. (+S+ 1re/al and S+C+ 1upta+ Advanced Accounts. S+ C$and
D Company. =e/ 'el$i+
Paper #
Mar!etin& Man&ement
Bloc! % ntroduction
Meaning & 'efinition and Importance of Marketing & 'ifference )et/een
Selling and Marketing & Approac$es to t$e study of Marketing & Marketing
concept & Market Segmentation & Basic for segmenting t$e consumer market
& Buyer Be$aviour+
Bloc! %
Product & Meaning and 'efinition & Product Policy & Classification of
Products & =e/ Product 'evelopment & Product life cycle & Product mi# &
product line strategies & Branding+
Bloc! %
Pricing & Importance of Price & ,)*ectives of Pricing- Factors affecting
Price determination & Pricing Policies & kinds of Pricing & Pricing of =e/
products & 'iscounts and Allo/ance- !esale & Price maintenance+
C$annels of 'istri)ution & Factors influencing t$e c$oice of a c$annel &
C$annel of 'istri)ution for consumer and Industrial goods & Middlemen &
:inds of 4$olesalers and retailers and t$eir functions+
Bloc! #
Promotion & Promotional mi#- Factors determining promotional mi# &
Sales promotion & ,)*ectives & (ypes- Advertising Budget & Personal Selling
& :inds of Advertising & Benefits & Advertisement copy. Advertising Budget
& Personal selling & kinds of salesmen & Function & Aualities of a good
salesmen- process of selling+
Bloc! #
Market !esearc$ & ,)*ectives. Importance & Marketing !esearc$
activities & (ypes of !esearc$ 'esign & types of elements of !esearc$ 'esign
& Steps involved in !esearc$ process+
B$$%S%
3+ Marketing% By P$ilip :otler
9+ Marketing% By !a*an =air
E+ Marketing% By 4illiam +5+Stanton
Paper #
Ad'anced Business Statistics
Bloc! ntroduction
Meaning & Scope & 0imitations & Collection of 'ata & Classification and
(a)ulation & Preservation of data & Measures of central value & Measures of
dispersion+
Bloc! Correction and (e&ression Analysis
Significance of t$e study of correlation & Correlation and causation &
(ypes of correlation and pro)a)le error & 'ifference )et/een correlation and
!egression analysis & !egression lines and !egression e2uations &
Coefficient of regression & standard error of estimate+
Bloc! )*eory o+ Prabability and )*eoritical ,istribution
'efinition of Pro)a)ility & Importance & Calculation & ($eorems &
Mat$ematical e#pectation & ($eoretical distri)ution. Binomial. Poisson and
=ormal+
Bloc! #Samplin& and Sample ,esi&n
Concepts of Bniverse. Population and sample & ($eoretical )asis of
sampling & Met$ods of sampling & Sample survey & Si-e of sample &
Sampling and non-sampling errors+
Bloc! # )estin& o+ -ypot*esis
Statistical $ypot$esis & standard error and sampling distri)ution & (est of
Significance & Procedure of testing $ypot$esis & @ test. t test. X9 test and
1oodness of fit. F test and analysis of variance
Paper #
Financial Mana&ement
Bloc!
=ature. Scope and "nvironment of Financial Management & Financial and
Profit planning & Value and !eturn & Valuation of Bonds and S$ares+
Bloc!
Capital )udgeting & Comple# investment decisions- !isk analysis in
capital )udgeting & capital )udgeting process and practices+
Bloc!
Financial and operating 0everage & Capital structure t$eories & Capital
structure planning and policy & Cost of capital+
Bloc! #
4orking Capital management & Measurement and Financing of /orking
capital re2uirements & Accounts !eceiva)les Management and Factoring &
Inventory Management & Cas$ Management+
Bloc! #
'ividend t$eories & 'ividend Policy and internal financing & 0easing &
Venture capital financing & Mergers and ac2uisitions+
B$$%S%
3+ I+M+Pandey. Financial Management. Vikas Pu)lising ouse Pvt 0td+.
=e/ 'el$i+
9+ My+:$an and P+:+5ain. Financial Management. (ata Mc 1ra/- $ill
Pu)lis$ing Co+ ltd+. ne/ 'el$i+
E+ 5ames C+ Van orne. Financial Management and Policy. Prentce all of
India. =e/ 'el$i+
Paper #
Security Analysis and Port+olio Mana&ement
Bloc!"
=ature and Scope of investment & Investment "nvironment. alternatives
and markets & investment risk. Components of investment risk & Valuation of
Securities.
Bloc! &
Indian Stock market & Primary and Secondary markets & origin. gro/t$.
role. mem)ers$ip. management trading system of secondary markets & listing
re2uirements and regulation & S"BI & 'erivatives market+
Bloc!
Analysis for e2uity investment & economy industry and company level
analysis & (ec$nical analysis & "fficient market $ypot$esis+
Bloc! #
!eturn and risk c$aracteristics of individual assets & effect of
diversification & Portfolio risk and optimum portfolio & Portfolio selection%
Marko/it-;s approac$. S$arpe;s Single inde# model and ot$er portfolio
selection models+
Bloc! #
Capital market t$eory & "fficient set /it$ risk free lending and )orro/ing
& CAPM & AP( & "valuation of Portfolio performance & alternative measures
and application of evaluation tec$ni2ues & Portfolio revision+
B$$%S%
3+ V+:+B$alla. Portfolio Analysis and Management. S+C$and G Co+ 0td+.
=e/ 'el$i+
9+ @ivi Bodie. Ale# :ane D Alan 5+Marcus. investments. (ata Mc 1ra/ &
$ill. =e/ 'el$i+
E+ Fis$er and 5ordon. Security Analysis and Portfolio Management+
Paper #
nternational Mar!etin&
Bloc!
International Marketing & 'efinition and Scope & !easons and
Motivations & 1lo)al Vs 'omestic Marketing & Concepts related to t$e
management of international marketing function & 4orld (rade and India;s
foreign trade% an overvie/ & Institutional frame/ork for e#ports in India+
Bloc!
1lo)al marketing environment & cultural "nvironment Political and 0egal
"nvironment "conomic "nvironment+
Bloc!
India;s "#port & Import policy & procedure and 'ocumentation+
Bloc! #
International Product Policy and Planning & Pricing for e#ports and
logistics & International Promotion% Advertising. ot$er forms D Sales force &
Selection of C$annels and 'istri)ution+
Bloc! #
International Market selection & International Marketing !esearc$ &
International marketing Planning and control+
B$$%S%
3+ Vars$ney and B$attac$arya. International marketing Management & An
Indian Perspective. Sultan C$and D Sons. =e/ 'el$i+
9+ :eegan. 1lo)al Marketing Management. Prentice all of India. =e/
'el$i+
E+ P$ilip Cateora and 5o$n 1ra$am. International Marketing. (ata Mc 1ra/
ill. =e/ 'el$i+
8+ '+C+:apoor. "#port Management. Vikes Pu)lis$ing ouse. =e/ 'el$i+
F+ Para !am. "#port% 4$at. 4$ere. o/. Anupam Pu)lis$ers. 'el$i+
Paper .
-uman (esource Mana&ement
Bloc!
'efinition. ,)*ectives. Scope and functions of !M- "volution and
'evelopment of !M & "nvironment of !M & Strategic !M & $uman
!esource planning and developing manpo/er strategies+
Bloc!
!ecruitment and selection process & Placement. induction and
sociali-ation & staff training and 'evelopment & Career planning
Bloc!
Motivation and productivity t$eories of motivation. tools of motivation &
5o) description. analysis and evaluation & Motivation and *o) enric$ment &
Performance monitoring and appraisal+
Bloc! #
4age and salary administration & Incentives and Benefits & "mployee
$ealt$ and safety & "mployee discipline & "mployee grievance landing+
Bloc! #
Industrial elations & (rade Bnionism & Collective )argaining & "mployee
empo/erment & Industrial democracy and 4orker;s participation in
Management+
B$$%S%
3+ Sikula Andre/ F+ and 5o$n F+Mekenna. ($e Management of uman
!esources. 5o$n 4iley. =e/ Hork.3678+
9+ 'e cen-o and !o))ins. uman !esource Management. Printice all of
India. 3667+
E+ S+S+:$anka. $uman !esource management. S+C$and D Co+ 0td+. =e/
'el$i. 9CCE+
8+ C+S+Venkata !atnam and B+:+Srivastava. Personnel Management and
uman !esources. (ata Mc 1ra/- ill Pu)lis$ing company 0td+. =e/
'el$i. 366<+
F+ 5o$n + Bernardian and 5oyce "+A+ !ussell. $uman !esource
Management & An "#perimental Approac$. Mc 1ra/- ill. =e/ Hork.
366E+
Paper .
nternational Ban!in& and Forei&n /0c*an&e
Bloc!
=ature and Background of International Banks & Ma*or national financial
markets and t$eir integration >BSA. B:. 1ermany and 5apan? International
finance and investment & lending services & documentation & foreign e#c$ange
services & investment )anking services & country risk & Foreign e#c$ange
services & investment )anking services & country risk & Foreign e#c$ange
arit$metic & converti)ility & e#c$ange control regulations & features of t$e
li)erali-ed e#c$ange rate management system >0"!MS? role of t$e !BI & effect
of financial. political and t$e economic events on t$e e#c$ange rates & various
e#port promotion sc$emes+
Bloc!
International )anking market & innovations & financial investments and
tec$ni2ues & currency and interest rates & s/aps. options. futures. euro-
commercial paper etc+. and t$eir variance & syndication of loans & pricing and
marketing of syndicated loans+ !ating of )ank and non-)anking financial
institutions & criteria for ranking and rating agencies+
Bloc!
Sources of funds consideration for t$e )ank as a )orro/er. retail.
/$olesale customers and inter-)ank deposits & certificates of deposit and )earer
deposit notes & )anker;s acceptances & commercial papers & private placements &
su)ordinated capital de)t issues >Fi#ed and Floating rate? raised )y )anks on t$e
domestic and t$e international capital markets+ Banking supervision% !BI
re2uirements & )anks o/n )alance s$eet considerations & internal control & risk
management & maturity mismatc$ & e#c$ange control & regulation of euro market
& offs$ore )anking centers & )asic concordat and developments+
Bloc! #
Internal cas$ management & management of accounts and cas$ positions &
reconciliations & li2uidity & central )ank re2uirements & s/itc$ing of funds &
targeting & yield o)*ectives+
Bloc! #
Principles of accounting and processing % Foreign e#c$ange & loan deposit
and security transactions in foreign currencies & futures and options contracts in
content of & foreign e#c$ange revaluations & interest accruals. commission and
front end fees & margin re2uirements & funding of )ranc$ & affiliate &
confirmations+ Inter-)ank agency arrangements & correspondent )ank and inter-
group relations$ips+
B$$%S%
3+ !ic$ard M+ 0evic$+ International Financial Markets. (ata Mc1ra/ ill.
=e/ 'el$i+
9+ Adrian Buckley. Multinational finance. Prentice all of India. =e/ 'el$i+
E+ Vyuptakes$ S$ran. International Financial Management. Prentice all of
India. =e/ 'el$i+