348 - Master of Commerce Part 1 M.Com Gernarel

Course Structure of M.
Com under CBCS

I Semester
.
.No. Paper Title contact {}redjts lntrenal External Total
code Hours
.
1 101 Business Environment 5 5 20 80 100
2 102 Managerial Economics s 5 20 80 100

.
3 103 Corporate Financial Accounting 5 5 20 80 100
4 104 Quantitative Techniques 5 -s 20 80 100
5 105 Organization Theory & Behaviour 5 5 20 80 100
6 106 Seminars and Tutorials 2 1 50 50
Attendance 1
'
Total 27 27 100 450 550
II Semester
p.No. Paper Title contact Credits lntrenal External Total
code Hours
1 201 Marketing Management 5 5 20 80 100

.
2 202 Financial Management 5 5 20 80 100
3 203 Human Resource Management 5 5 20 80 100
4 204 Management Accounting 5 5 20 80 100
5 205 Computer Applications in Accounting - Tally 3 20 60

5 . 100
Lab-Computer Applications in Accounting 4=2 20
.
6 206 Foundation Course* 2 2 10 40 50
.
.
Attendance 1
. .
Total 31 29 11{) ·490 600
*Every student admitted in M.Com programme under CBCS has to select one course from the Foundation
Courses offered by the University in the Second Semester.
3
Course Structure of M.Com under CBCS
Ill Semester
S.No. Paper Title contact Credits lntrenal External Total

code Hours
1 301 Strategic Management 5 5 20 80 100
2 302 E-Business 5 5 20 80 100
310: Accounting and Finance - Electives
3 311 Financial Markets and Institutions 5 5 20 80 100
4 312 SecurityAnalysis and Portfolio Management 5 5 20 80 100
5 313 Corporate Tax Management 5 5 20 80 100
320: Marketing Management - Electives
3 321 Rural Marketing 5 5 20 80 100
4 322 Advertising and Sales Management 5 5 20 80 100
5 323 Consumer Behaviour 5 5 20 80 100
330: Human Resource Management - Electives
3 331 Industrial Relations 5 5 20 80 100
4 332 Performance Management 5 5 20 80 100
5 333 Compensation Management 5 5 20 80 100
6 306 Open Elective - 1 * 4 4 20 80 100
Attendance 1
•
Total 31 31 120 530 650
* Every student admitted in M.Com programme under CBCS has to select one course from the Open Elective
Courses offered by the University in the Third Semester other than the course offered by the Dept of Com-
merce & Business Management
4
Course Structure of M.Com under CBCS
IV Semester
'
S.No. 'Paper Title oontact Credits lntrenal. lExternaf Total
code Hours
1 401 Business Research Methods 5 5 20 80 1{)0
2 402 International Business 5 5 20 80 100
410: Accounting and Finance -Electives .

-
3 411 Financial Services Management 5 5 20 80 100
•
4 41.2 Strategic Financial Management 5 5 20 8{) 100
5 413 Financial Derivatives 5 5 20 80 100
420: Marketing Management- Electives
3 421 Retail Marketing 5 5 20 80 100
4 422 Global Marketing 5 ·5 .2-0 80 100
5 423 Services Marketing 5 5 20 80 100
430: Human Resource Management- Electives
3 431 Human Resource Development 5 5 20 80 100
4 432 Leadership and Change 5 5 .20 ·80 100

-
5 433 Strategic Human Resource Management 5 5 20 80 100
6 406 Open Elective · 2* I Project Work and Viva-Voce* 4 4 20 80 100

.
Attendance 1
.
Total 31 31 120 530 650

• '
* Every student admitted in M.Com programme under CBCS has to select one course from the Open Elective
Courses offered by the University or Project Report preparation under the guiDance of the Department in the
Fourth Semester other than the course offered by the Dept of Commerce & Business Management
5
MASTER OF COMMERCE- FIRST SEMESTER
101 – BUSINESS ENVIRONMENT
(Common to M.Com, M.Com -Computer Applications,
M Com –Financial Accounting and M Com –Banking & Insurance - under CBCS)
Class Hours : 5 ppw
Credits: 5
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Business Environment – significance – Types of Environment – Internal and External
Environment – Micro and Macro Environment – Environmental Analysis Stages –
Approaches – Techniques of Environmental Analysis – Steps – Types and Techniques of
Environmental forecasting – Benefits and limitations.
Unit-II: Economic Environment – Economic System – Capitalism – Communism and Mixed

Economy – Economic Reforms – Economic Policies – Industrial Policies – Trade policies –
Fiscal and Monetary Policies – Economic Development and Role of Government –
Technological Environment – features – Impact – Technology transfer.
Unit-III: Politico – Legal Environment – Political Institutions – Legislative – Executive and

judiciary – Constitution of India – Fundamental rights – Directive Principles of State policy
– Business Responsibilities to Government – Government responsibilities to business –
Legal framework of Business- Regulatory Institutions- TRAI-SEBI-IRDA- Electricity
Regulatory Agencies- Central Electricity Regulatory Commission-Telangana State
Electricity Regulatory Commission (TSERC) .
Unit-IV: Socio-Cultural Environment – Business and Society – Objectives of Business – Social

Responsibilities of Business – Business and culture – Cultural dimensions – Social audit –
Nature – Evolution – benefits – Social Audit in India – Business Ethics – Nature Sources –
Managing Ethics – Corporate Governance – Nature and Mechanism.
Unit-V: Global Environment – Globalisation – Meaning and Dimensions –Stages – Drivers and
effects of Globalisation – Players in Global Business – Benefits and problems of MNCs –
Challenges of global Business – WTO and India – Foreign Direct Investment – (FDI)
Foreign Institutional Investors (FIIS).
Suggested Readings
1. Francis Cherunilam, Business Environment Text and Cases, Himalaya Publishing House, Text
and Cases, Himalaya Publishing House, 2014.
2. Aswathappa K, Essentials of Business Environment, Himalaya Publishing House, 2014.

References
1. Faisal Ahmed and Absar Alam.M, Business Environment: Indian and Global Perspective,
Prentice Hall of India, 2014.
2. Veena Keshav Pailwar, Business Environment, Prentice Hall of India Private Limited, 2014.
3. Justin Paul, Business Environment: Text and Cases, Tata McGraw-Hill Publishing Company
Limited, 2008.
4. Sukumar Nandi, International Business Environment, McGraw-Hill Education Company

Limited, 2010.
5. Fernando A.C, Business Environment, Dorling Kindersley India Pvt. Ltd, 2011.
6. Ian Worthington and Chris Britton, The Business Environment, Pearson Education Limited,
2014.
1
102 - MANAGERIAL ECONOMICS
(Common to M.Com, M Com –Financial Accounting and M Com –Banking & Insurance - under CBCS)
Class Hours : 5 ppw

Credits: 5
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Unit-I: Introduction to Managerial Economics – Nature – Scope – Applications of Micro

Economics and Macro Economics – Need and Significance – Theory of firm - Business
objectives of Organization
Unit-II: Demand and Supply Analysis – Concepts – Determinants of Demand – Law of Demand-
Elasticity of Demand – Price Elasticity of Demand- Income Elasticity of Demand-Cross
Elasticity of Demand- Supply function – Law of Supply – Exceptions to the Law of Supply
– Demand forecasting – Objectives and methods
Unit-III: Production and Cost functions – Cobb Douglas Production function – Isoquants – Isocosts
– Production Equilibrium – Returns to Scale – Cost function – Behaviour of costs in Short
run and Long run – Economies and Diseconomies of Scale
Unit-IV: Structure of Competition – Price and Output decisions in Perfect Competition – Monopoly
– Monopolistic Competition – Oligopoly – Barriers to Entry – Pricing – Dual Pricing –
Discriminatory Price – Pricing methods and Strategies.
Unit-V: Concept of Industry – Plant – Firm - Industry – Factors influencing size of firm – Optimum
firm – Location and size decisions – Measurement of Efficiency – Productivity – Profit-
Policy – Planning- Controlling and Forecasting
Suggested Readings
1. Mote V.L., Paul Samuel, Gupta G.S., Managerial Economics – Concepts and Cases, Tata
McGraw Hill Publishing Company Limited, 2013.
2. Varshney R.L., Maheshwari K.L., Managerial Economics, Sultan Chand and Sons, 2014.
References
1. Mehta P.L., Managerial Economics, Sultan Chand & Sons (P) Limited, 2007.
2. Joel Dean, Managerial Economics, Prentice-Hall of India Pvt. Limited, 2010.
3. Mithani, D.M., Managerial Economics, Himalaya Publishing House Pvt. Limited, 2010.
4. Robinson E.A.G., Structure of Competitive Industry, NISBET & Co. Limited, 1958.
5. Justin Paul, Leena Kaushal and Sebastian VJ., Managerial Economics, Cengage Learning India,
2012.
6. Christopher R.Thomas and Charles Maurice.S., Managerial Economics, McGraw Hill Education
(India) Private Limited, 2014.
***
2
103 – CORPORATE FINANCIAL ACCOUNTING
Class Hours : 5 ppw

Credits: 5
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Unit-I: Company Accounts – Legal provisions relating to Company Accounts – Profit and Loss
Account – Balance Sheet – Valuation of Shares and Goodwill – Methods(simple problems)
Unit-II: Accounting for Mergers and Amalgamations –Types of Restructuring –Nature of Merger
and Amalgamation- Purchase Consideration –Exchange Ratio- Minimum and Maximum
Exchange Ratio-Intrinsic Value of Share-Accounting Entries in the Books of Transferring
Company- Accounting in the Books of Transferee Company- Pooling of Interest method –
The Purchasing Method (simple problems)
Unit-III: Inflation Accounting – Meaning – Need – Scope – Approaches –Current Cost Accounting
– Current Purchasing Power (simple problems)
Unit-IV: Investment Accounting – Meaning – Need – Investment Transactions – Ex-dividend – Cum

– Dividend – Treatment of Interest and Dividend – Lease Accounting-Disclosure- Journal
Entries- Schedule of Payment – Sale and Lease back Transactions (Simple problems)
Unit-V: Accounting of Public utilities – Nature – Significance – Public utility Accounts –– Fund
Accounting- Double Accounting – Accounting of Electricity Undertakings including
Distribution of Surplus (Simple Problems) –Human Resource Accounting – Approaches.
Suggested Readings
1. Gupta R.L. and Radhaswamy M., Advanced Accountancy, Sultan Chand and Sons, 2014.
2. Jain SP. And Narang KL, Advanced Accountancy, Kalyani Publishers, 2013.
References
1. John Gabriel S., and Marcus A., Financial Accounting, Tata McGraw Hill Education Private
Limited, 2010.
2. Bhattacharyya S.K., and John Dearden, Accounting For Management: Text and Cases, Vikas
Publishing House Private Limited, 2009.
3. Shukla M.C., Grewal T.S., and Gupta S.C., Advanced Accounts, Sultan Chand Limited, 2006.
4. Narayana Swamy R., Financial Accounting – A Managerial perspective, PHI Learning Private
Limited, 2014.
5. Mukherjee A., and Hanif M., Corporate Accounting, Tata McGraw-Hill Publishing Company
Limited, 2006.
6. Rajasekaran V. and Lalitha R., Financial Accounting, Pearson Education, 2011.
7. Mukherjee A and Hanif M., Financial Accounting., Mc Graw Hill Pvt Ltd 2012
***
3
104- QUANTITATIVE TECHNIQUES
Class Hours : 5 ppw
Credits: 5
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UNIT – I : Statistical Decision Theory: Decision Theory Introduction – Meaning and Definition –
Steps in Decision Theory –– Ingredients of Decision problem: Acts, States of nature or
events, Payoff table, Opportunity Loss table – Decision making under Certainty – Decision
making under Risk – Decision making under Uncertainty – Optimal. Game Theory:
Concept and applications of game – Two – Person – zero-sum game – Value of the Game –
Competitive situations – Pure (with saddle point) and Mixed strategy (without saddle point)
Games – Dominance Method – Limitations of Game theory. (Theory and Problems.
UNIT – II: Theory of Probability and Probability Distributions: Probability Meaning and
definition of probability – Approaches – Axioms – Additive and Multiplicative theorems –
Conditional probability theorem; Bayes theorem: Meaning and its application;
Theoretical frequency Distributions: Classification – Binomial – Poisson – Normal
Distributions (Theory and Problems).
UNIT – III: Sampling and Testing of Hypothesis: Sampling Meaning – Random and non-random
sampling - Merits and demerits; Hypothesis: Meaning and steps in testing of hypothesis –
Type I and Type II errors – Standard Error – Point and Interval estimates; Testing of
Hypothesis: Sampling of Attributes – Sampling of Variables –Parametric Tests -Large
Sample tests: Difference between means and Standard Deviation tests; Small Samples
Tests – t-distribution and its application
UNIT - IV: Analysis of Variance: ANOVA - Meaning – Significance– Classification of ANOVA:
One-way classification –Two-way classification (Problems).
UNIT – V: Non-Parametric Tests: Meaning – Difference between Parametric and Non-parametric
tests –Types of non-parametric tests: One sample sign test -One sample run - The Mann
Whitney U-test – Kruskal Wallis H-test; Chi-square test: Types of Association and
Coefficients – Yule’s Coefficient - – Yates Correction – Coefficient of Contingency – Test
for Goodness of Fit (Problems)
Suggested Readings
1. Gupta S.P., Statistical Methods, Sultan Chand and Sons, 2014.
2. Beri G.C., Business Statistics, Tata McGraw-Hill Education, 2010.
References
1. Richard I. Levin and David S.Rubin., Statistics for Management, Pearson Education, 2009.
2. Gupta.S.C., and Kapoor V.K., Fundamentals of Applied Statistics, Sultan Chand & Sons (P)
Limited, 2008.
3. Srivastava U.K., Shenoy G.V., and Sharma S.C., Quantitative Techniques for Managerial
Decisions, New Age International (P) Limited., 2005.
4. Amir D. Aczel, and Jayavel Sounderpandian., Complete Business Statistics, Tata McGraw-Hill
Education Private Limited, 2012.
5. Vohra N.D., Quantitative Techniques in Management, Tata McGraw-Hill Publishing
Company Limited, 2007.
6. Bruce L.Bowerman, Richard T.O’Connell and Emily S.Murphree., Business Statistics in
Practice, McGraw Hill Education (India) Private Limited, 2014.
***
4
105- ORGANISATION THEORY AND BEHAVIOUR
Class Hours : 5 ppw
Credits: 5
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Unit I: Introduction to Organisation and Behaviour: Organisation – Definitions and Characteristics –
Principles of Organisation. Organisational Behaviour: Meaning – Definition - Factors
influencing organisational behaviour - Significance - Emergence of Organisational Behaviour -
Contributing Disciplines - Emerging challenges to organisational behaviour -Understanding Human
Behaviour: Similarities and dissimilarities.
Unit-II: Individual Behaviour in Organisations: Personality – Definitions – Characteristics –
Determinants - Personality Traits Influencing Organisational Behaviour - Models of Human
Personality: Rational Economic, Administrative, Social, Organisational, Self-Actualising -
Perception: Definitions, Process, Factors influencing Perception, Distortions in Perception -
Attitudes: Definitions and Formation of Attitudes - Learning: Definitions, Learning Process,
Classical Conditioning, Operant Conditioning, Social Learning Theories.
Unit III: Group Behaviour in Organisations: Groups Meaning – Formation - Group Development -Types
of Groups - Group Dynamics: Definitions Group Behaviour: Group Cohesiveness, Norming,
Thinking, Risk Shift, Social Loafing - Team Development: Meaning, Definitions, Groups vs.
Teams, Team Development, Using Teams for Organisational Building - Conflicts: Definitions,
Process, Drives for Conflicts, Types, Outcomes, Conflict Resolution Techniques.
Unit IV: Behavioural Basis of Organisation Theory: Organisation Process - Elements of Organisation
Structure: Types of Organisational Designs – Behaviour implications of Organisational Design –
Authority and Power – Delegation and Decentralisation - Span of Management – Line and Staff.
Organisational Change: Meaning – Need - Types – Resistance to Change and Overcoming
Resistance.
Unit V: Organisational Communication and Leadership –Communication- Meaning - Process – Barriers
– Overcoming Barriers. Leadership: Meaning – Styles – Managerial Grid – Traits Vs. Situational
– Transformational Leadership – Leadership for Millennium Organisations. Motivation: Meaning
– Motivators – Maslow and Herzberg Theories of Motivation – Approaches to Motivating
Employees. Stress: Meaning –Individual - Organisational dimensions of Stress- Stress Management
Techniques: Individual and Organisational.
Suggested Readings
1. Greenberg Jerald and Baron A Robert, Behaviour in Organisations, Prentice Hall of India
Learning Private Limited, 2009.
2. Sarma V S Veluri, Organisational Behaviour - An Interactive Learning Approach -Text and
Cases, Jaico Publishing House, 2009.
References
1. Robbins P Stephen, Judge A Timothy and Sanghi Seema, Organizational Behavior, Pearson
Education, 2009.
2. McShane L Steven and Mary Von Glinow., Organizational Behavior, McGraw Hill Education
India, 2010.
3. Rae Andre., Organizational Behavior – An Introduction to Your Life in Organizations,
Pearson Education, 2009.
4. Slocum W John and Hellriegel Don, Fundamentals of Organizational Behaviour, Cengage
Learning India Private Limited, 2007.
5. Newstrom W John, Organizational Behavior – Human Behavior at Work, Tata McGraw Hill
Publishing Company Limited, 2008.
6. Suja R Nair, Organisational Behaviour – Text & Cases, Himalaya Publishing House, 2010.
5
MASTER OF COMMERCE- SECOND SEMESTER
201 – MARKETING MANAGEMENT
Class Hours : 5ppw
Credits: 5
--------------------------------------------------------------------------------------------------------------------------------
UNIT-I: INTRODUCTION:– Marketing Management – Definition – Core concepts – Nature,
scope and importance of marketing – Evolution of marketing concepts – Role of marketing
in economic development – Functions and tasks of marketing management – Marketing
mix – Recent trends in marketing.
UNIT-II: MARKET ANALYSIS - Marketing environment – Macro and Micro components and
their impact on marketing decisions- Competitive Marketing Strategies- Market Leader,
Challenger, Follower and Nicher – STP marketing – Market segmentation – Concept –
Bases and process – Target market selection – Positioning – Concept , bases and process -
Consumer behavior- Concept - Factors influencing consumer behavior – Consumer buying
decision process – Marketing research - Steps and process.
UNIT-III: PRODUCT AND PRICING DECISIONS – Concept of product – Classification – Levels
–Product line decisions - New product development – Product life cycle and its
implications – Branding and packaging decisions. Price – Concept –Objectives - Factors
influencing pricing decisions – Methods of Pricing- Cost based, demand based and
competition based pricing strategies – Initiating and responding to price changes.
UNIT-IV: PLACE DECISIONS – Channels of distribution – Concept – Levels – Functions and
types of distribution channels – Channel management decisions – Channel conflict –
Channel cooperation – Retailing and wholesaling. Physical distribution decisions - Concept
- Importance – Components of physical distribution (market logistics) – Market logistics
decisions – Direct marketing – Major channels of direct marketing.
UNIT-V: PROMOTION DECISIONS – Promotion mix – Integrated marketing communication –
Concept , process – Nature and importance of advertising – Advertising copy – Media
selection – Advertising budget – Measurement of advertisement effectiveness - Personal
selling – Nature and importance – Process – Sales force management – Recruitment
,selection ,training ,compensation and control of sales force – Sales promotion – Objectives
– Techniques.
Suggested Readings
1. Kotler.P, Keller K.L., Koshy.A., and Jha.M, Marketing Management : A South Asian
Perspective, Pearson Education Limited, 2014.
2. Stanton W.J., Michael J.Etzel and Bruce J.Walker, Fundamentals of marketing, McGraw-Hill
publications, 1997.
References
1. Ramaswamy V.S., and Namakumari S., Marketing Management: Planning, Implementation
and Control, Macmillan India publishers, 1991.
2. Rajan Saxena, Marketing Management, Tata McGraw Hill Education Private Limited, 2009.
3. Gandhi, J.C., Marketing: A Managerial Introduction, Tata McGraw-Hill Publishing Company
Limited, 1985.
4. Kazmi S.H.H., Marketing Management : Text and Cases, Excel Books, 2007.
5. Michael R.Czinkota and Masaaki Kotabe, International Marketing, Cengage Learning, 2013.
6. Arun Kumari and Meenakshi N, Marketing Management, Vikas Publishing House, 2010.
6
202 – FINANCIAL MANAGEMENT
Class Hours : 5ppw
Credits: 5
--------------------------------------------------------------------------------------------------------------------------------
UNIT-I: INTRODUCTION: Finance Function – Concept, Classification, Scope, Goals and
Functions of Finance, Risk-Return – Trade-off; Forms of Business Organization –Tax
Environment, Financial Environment and Financial Regulation; Time Value of Money –
Concept, Time Preference for Money, Present Values, Future Values and their
Computation.
UNIT-II: FINANCING DECISION: Capital Structure – Concept, Source of Long Term Capital
and their relative merits and demerits, Optimum Capital Structure, and Determinants of
Capital Structure; Cost of Capital – Definition, Concepts of Cost, and Measurement of
Specific Costs of Capital and Firm’s Weighted Average Cost of Capital; Capital Structure
and Firm’s Value – Net Income Approach, Net Operating Income Approach, Traditional
Position, Modigliani and Miller Position, and Taxation and Capital Structure; Capital
Structure Decision - Leverage Analysis: Concepts of Operating and Financial Leverage
and EBIT – EPS Analysis ( Simple Problems).
UNIT-III: INVESTMENT DECISION: Capital Budgeting Decision – Meaning, Characteristics,
Process and Significance; Estimation of Cash Flows – Elements of Cash Flow Stream and
Basic Principles of their Estimation Methods of Evaluating Alternative Investment
Projects – Payback Period, Adjusted Payback Period, Accounting Rate of Return, Net
Present Value, Internal Rate of Return and Modified Internal Rate of Return, and Benefit-
Cost Ratio(Simple Problems), Capital Rationing and Capital Budgeting; Inflation and
Capital Budgeting.
UNIT-IV: DIVIDEND DECISION: Dividend Policy and Firm’s Value – Models in which
Investment and Dividend Decisions are related- Walter and Gordon’s Models, Traditional
Position, Miller and Modigliani Model(Simple Problems) - Financial Signaling; Dividend
Decision – Types of Dividend, Stock Dividend, Stock-Splits, Bonus Shares, Share
Repurchase and Managerial Considerations in Dividend Policy Formulation.
UNIT-V: WORKING CAPITAL MANAGEMENT: Working Capital Decision – Concept,
Characteristics, Components, Operating Cycle, Cash Cycle, Determinants of Working
Capital, and Estimation of Working Capital (Simple Problems); Cash and Liquidity
Management – Objectives, Cash Budgeting – Cash Collection and Disbursement –
Optimum Cash Balance, and Investment of Surplus Funds; Credit Management – Credit
terms – Credit Policy Variables, Credit Evaluation and Granting Decision, and Control of
Receivables; Inventory Management - Need, Objectives, Order Quantity, Monitoring and
Control of Inventories; Working Capital Financing – Sources and Financing Strategies.
Suggested Readings:
1. Prasanna Chandra., Financial Management- Theory and Practice, Tata Mc Graw Hill Education
(India) Private Limited, Eighth Edition, 2008.
2. Van Horne, James C., and Wachowicz John M. Jr., Financial Management and Policy, Pearson
Education Inc., 2012.
References:
1. Brigham., and Ehrhardt, Financial Management: Theory & Practice, Cengage Learning, 2014.
2. Shashi K.Gupta, Financial Management: Theory and Practice, Kalyani Publishers, 1996.
3. Srivastava R.M., Financial Management: Management and Policy, Himalaya Publishing
House, 2003.
4. Khan M.Y., and Jain P.K., Financial Management, Tata McGraw-Hill Education, 2007.
5. Pandey I.M., Essentials of Financial Management, Vikas Publishing House, 2014.
6. Hampton, John J., Financial Decision making: Concepts, Problems and Cases, Prentice Hall
of India Learning, 2012.
***
7
203– HUMAN RESOURCE MANAGEMENT
(Common to M.Com, M.Com -Computer Applications and M Com –Banking & Insurance - under CBCS)
Class Hours : 5ppw
Credits: 5
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Unit I: Human Resource Management: Nature – Scope – Functions - Roles of HR Manager,
HRM and PM Distinctions – Models of HRM: Fombrun, Harvard, Warwick Models –
HRM in Changing Environment - Impact of Technology on HRM – Workforce Diversity
– Contemporary issues in HRM - Employee Engagement – Talent Management –
Competency Management – Internationalization of HRM.
Unit II: Human Resource Planning: Forecasting Human Resource Requirements – Job Analysis
– Reasons for conducting Job Analysis:– Job Analysis Methods: Questionnaire,
Observation and Interviews – Job Description – Job Specification - Job Design Concepts –
Job Enrichment – Job Enlargement – Reengineering – Recruitment – Recruitment Process
– Recruitment Methods: Online Recruitment Methods
Unit III: Selection – Significance of Employee Selection – Factors affecting the Selection –
Selection Process: Preliminary Interview, View of Resumes – Selection Tests –
Characteristics of properly designed Selection Tests - Types of Employment Tests:
Cognitive Aptitude Tests, Job Knowledge Tests and Personality Tests – Online Testing –
Employment Interview- General Types of Interviews – Methods of Interview: One-to-
One Interview, Group Interview, Panel Interview and Stress Interview – Interviewing
Problems.
Unit IV: Training and Development – Socialization – Assumptions – Socialization Process –
Employee Orientation – Employee Training - Factors influencing Training and
Development – Training and Development Process – Training and Development Methods:
On-the -Job Training Methods, Off-the-Job Training Methods – Employee Development –
Employee Development Methods – Evaluating Training and Development Effectiveness.
Unit V: Performance Management – Purposes – Performance Appraisal Process – Appraisal
Methods – Critical Incident Appraisal, Checklist appraisal, Graphic Rating Appraisal,
Forced Choice Appraisal and Behaviourally Anchored Rating Scales- Career Planning
and Development – Career Planning – Career Paths: Traditional Career Path, Lateral Skill
Path, Dual Career Path and Demotion – Career Development Methods –Workshops –
Personal Development Plans.
Suggested Readings
1. Wayne Mondy. R, Human Resource Management, Pearson Education,
2010.
2. David A.Decenzo, Stephen P.Robbins and Susan L.Verhulst, Human Resource
Management, Wiley India Private Limited, 2013.
References
1. Sharon Pande and Swapnalekha Basak, Human Resource Management, Pearson Education,
2014.
2. Aswathappa K, Human Resource Management: Text and Cases, McGraw Hill Education
India Private Limited, 2013.
3. Subba Rao .P, Human Resource Management, Himalaya Publishing House, 2010.
4. Gupta S.K., Joshi.R, Human Resource Management with Case Study, Kalyani Publishers,
2014.
5. Gary Dessler, Human Resource Management, Pearson Education, 2009.
6. Pattanayak Biswajeet, Human Resource Management, Prentice Hall of India Private Limited,
2014.
8
204 - MANAGEMENT ACCOUNTING
(For M.Com under CBCS)
Class Hours : 5ppw
Credits: 5
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UNIT - I: INTRODUCTION: Management Accounting - Meaning, Definitions, Nature and Scope,
Objectives, Functions, Process, Relationship with Financial Accounting and Cost
Accounting, Role of Management Accountant, and Organization of Management
Accounting System; Cost Behavior and Decision-Making -Elements of Costs,
Classification of Costs, Fixed and Variable Costs, Relevant Costs and Opportunity Costs.
UNIT - II: COST ANALYSIS FOR DECISION MAKING: Cost-Volume-Profit Analysis -

Meaning of Marginal Cost and Marginal Costing, Basic Characteristics and Assumptions
of Marginal Costing, Marginal Costing, Differential Costing and CVP Analysis, Meaning,
Objectives, and limitations of CVP Analysis - Concept of Break-Even Point, Profit-Volume
Graph and Profit Planning, and Managerial Applications in Decision Making (Decisions on
Product-Mix, Make or Buy, Add or Drop, Shut Down or Continue, Capacity Utilization,
Equipment Replacement, Exports, Alternative Methods of Production, and Key Factor
Analysis) (Problems).
UNIT - III: MANAGEMENT ACCOUNTING FOR PLANNING AND CONTROL: Budgetary

Control - Meaning and Significance, Types of Budgets, Preparation of Fixed and Flexible
Budgets (Problems); Performance Budgeting and Zero-based Budgeting - Concept,
Importance, and Relevance; Standard Costing - Meaning, Need, Types of Standards,
Advantages of Standards, Standards Setting, Variance Analysis, and Controllability of
Variances, Material, Labour, Overhead and Sales Variances (Problems)
UNIT - IV: MANAGEMENT CONTROL SYSTEMS & RESPONSIBILITY ACCOUNTING:

Responsibility Accounting - Meaning, Definition, and Essential Features of Responsibility
Accounting, Steps Involved in Responsibility Accounting; Responsibility Centers -
Concept and Types of Responsibility Centers; Transfer Pricing - Transfer Prices,
Methods/Types of Transfer Prices (Problems), Selection of Transfer Pricing Method,
Performance Reports, Segmented Performance Evaluation, Advantages of Transfer Pricing
and Responsibility Accounting.
UNIT - V: ACTIVITY BASED COSTING: ACTIVITY BASED COSTING SYSTEM: Concept,

Traditional Manufacturing Costing System, Activity Based Costing/Management (ABC)
System, ABC System Vs. Traditional Costing System, Tracing costs from Activities,
Activity Cost Drivers (Problems), ABC for Marketing, Selling and Distribution
Expenses, ABC for Service Companies, and Pros and Cons of ABC.
Suggested Readings:
1. Hongren, Sundem Stratton, Burgstahler and Schatzberg., Introduction to Management
Accounting Pearson Education, 2009.
2. Shashi K. Gupta and Sharma R.K., Management Accounting - Principles and Practice, Kalyani
Publishers, 2014.
References:
1. Khan M Y., and Jain P.K., Management Accounting: Text, Problems and Cases, Mc Graw
Hill Education India Private Limited, 2013.
2. Madegowda.J., Advanced Management Accounting, Himalaya Publishing House, 2012.
3. Colin Drury, Management & Cost Accounting, Cengage Learning India Private Limited, 2014.
4. Maheswari S.N., Principles of Management Accounting, Sultan Chand & Sons, 2011.
5. Jain S.P., and Narang K.L., Cost Accounting- Principles and Practice, Kalyani Publishers,
2012.
6. Balakrishnan R., Sivaramakrishnan K., Sprinkle G., Managerial Accounting, Wiley, 2012.
9
205- COMPUTER APPLICATIONS IN ACCOUNTING
(Common to M.Com, M.Com -Computer Applications and
M Com –Financial Accounting under CBCS)
Theory – 3 PPW
Lab: 2 PPW
One Period Lab means 2 hours of Lab Session
Credits= 5
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Unit-I: Computerized Accounting – Need, Features and merits – Distinction between Manual
Accounting and Computerized Accounting – Limitations of Computerized Accounting –
Accounting Packages – Tally, Wings and Ex- integration of Accounting Packages with
ERP – Features of Tally – Gateway of Tally –Shortcut keys.
Unit-II: Creation of Account groups – Creation Ledgers – With inventory and without inventory –
Voucher Types – Payment voucher – Receipt Voucher – Contra Voucher – Sales Voucher
– Purchase Voucher – VAT voucher – Credit Note Voucher – Debit Note Voucher – Other
types of Voucher – Reversing Journal Voucher. Inventory Management in Tally – Stock
groups, Categories, items – Inventory Masters – Stock Ledgers – Invoicing – Inventory
Vouchers _ Inventory Journals – Purchase and Sales Order Processing – Delivery Notes –
Treatment and posting of Sales, Tax, VAT, and other related Taxes.
Unit- III: Payroll in Tally - Exploring Payroll in Tally.ERP9 – Working with Payroll vouchers –
Defining Payroll Reports – Working with Statement of Payroll Report – Describing Salary
Disbursement – Create a Tax Ledger – TDS Vouchers – Printing a TDS Challan – Tax
Collected at Source in Tally.ERP9 – TCS Reports in Tally.ERP9.
Unit-IV: Financial Reporting - Day Book – Cash/Bank Book – Bank Reconciliation Statement –
Cash Flow and Fund Flow – Sales Book _ Purchase Book – Statement of Accounts – Trial
Balance – Treatment and Accounting for Depreciation – Profit and Loss Accounts –
Balance Sheet – Generation of Financial Reports other than Financial Statements –
Treatment of Income Tax and TDS.
Unit-V: Special Features in Tally - Tally Vault – Import and Export of Data – ODBC
Connectivity – Web enabled Financial Reporting – Split Financial year, Income and
Expenses Statement – Tax Ledgers – Financial Audit – Security in Accounting Packages –
Data integrity and Security – Virus Problems – Overcoming Security issues – Security
Protocols for Accounting Packages – Backup and Restore.
Suggested Readings
1. Namrata Agarwal, Financial Accounting on Computers using Tally, Dreamtech Press,

2000.
2. Ashok K Nadhani., Tally.ERP 9 Made Simple Basic Financial Accounting, BPB
Publications, 2012.
References:
1. Kongent Learning Solutions Inc., Tally.ERP 9 in Simple Steps, Dreamtech Press, 2002.
2. Nadhani. A.K., and Nadhani .K.K. , Implementing Tally 9, BPB Publications, 2007.
3. Shraddha Singh and Navneet Mehra., Tally ERP 9, V&S Publishers, 2005.
4. Tally Work Book.
***
10
LAB: COMPUTER APPLICATIONS IN ACCOUNTING
(Common to M.Com, M.Com -Computer Applications and
M Com –Financial Accounting under CBCS)
Lab: 2 PPW
One Period Lab means 2 hours of Lab Session
--------------------------------------------------------------------------------------------------------------------------------
Lab – Students are required to undergo Lab Sessions with Tally Software.
1. Gateway of Tally and Shortcut Keys

2. Creation of Company, Account Groups, Ledgers, with Inventory and without Inventory
3. Creation of different types of Vouchers, Reversing Journal Voucher
4. Creation of Stock Groups, Categories, Items – Inventory Master
5. Inventory Vouchers , Receipt Note, Return Out, Return In, Inventory Journals
6. Purchase and Sales Order Processing, Treatment of Sales Tax, VAT and other related taxes Entries
into Day Book, Cash/Bank Book, Bank Reconciliation Statement, Cash Flow and Fund Flow
Statements
7. Sales Book, Purchase Book
8. Statement of Accounts, Trial Balance, Treatment of Depreciation
9. Profit and Loss Account and Balance Sheet
10. Generation of Financial Reports other than Financial Statements
11. Payroll Vouchers, Statement of Payroll
12. Creation of Tax Ledger, TDS Vouchers, Printing TDS Challan
13. TCS Reports
***
11
MASTER OF COMMERCE- THIRD SEMESTER
301 – STRATEGIC MANAGEMENT
(Common to M.Com, M.Com -Computer Applications - under CBCS)
Class Hours: 5 ppw Credits: 5
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction – Concept of Strategic management – Characteristics of Strategic

management – Significance of Strategic Management – Dimensions of Strategic
management – Tasks of Strategic Management – Developing – Vision – Mission –
Objectives – Goals – Elements in Strategic Management Process – Benefits of Strategic
Management.
Unit-II: Environmental and Organizational Appraisal. : Concept and Characteristics of

Environment – External and Internal Environment – Environmental Scanning – Factors
Effecting Environmental Scanning – Organizational Capability – Factors Effecting
Organizational Appraisal – Methods and Techniques used for Organizational Appraisal.
Unit-III: Strategy Formulation: Corporate Level: Grand strategies – Stability Strategy – Expansion
Strategy – Retrenchment Strategy – Turnaround strategy – Combination Strategy –
Business Level: Cost Leadership Strategy – Differentiation Strategy – Focus Strategy.
Unit-IV: Strategy Implementation: Project Implementation – Resource Allocation – Approaches of

Resource Allocation – Structural Implementation – Types of Structures – Strategy and
structure – Leadership implementation – Role of Leader – New paradigms of Leadership.
Unit-V: Strategy Evaluation and Control: Nature and Importance of Strategic evaluation –
Participants of strategic evaluation and barriers in strategic evaluation – Evaluation
Techniques for strategic control – Evaluation Techniques for Operational Control – Role of
Organizational System in Evaluation.
Suggested Readings
1. Azhar Kazmi, Strategic Management and Business Policy, Tata McGraw Hill Company
Limited, New Delhi, 2008.
2. Thomas L., Wheelen, J.David Hunger & Krish Rangarajan, Concepts in Strategic Management
and Business Policy, Pearson Education, 2011.
References
1. Subba Rao, P, Business Policy and strategic Management, Himalaya Publishing House, Mumbai,
2003.
2. Vipin Gupta, Kamala and Srivasam R, Business Policy and strategic Management, Prentice
Hall of India Private Limited, New Delhi, 2006.
3. Barney & Hesterly, Strategic Management and Competitive Advantage Concepts, Prentice
Hall of India Private Limited, New Delhi, 2009.
302 – E- BUSINESS
(Common to M.Com and M.Com-Computer Applications - under CBCS)
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction to E-Business: E-Business: Meaning, significance – Opportunities and Risks

– E-Business Models: B2B: Meaning and implementation, B2C: Meaning and
implementation, B2G: Meaning and implementation, C2G: Meaning and implementation
and C2B: Meaning and implementation – Advantages and Limitations – Mobile
Commerce: Meaning, Framework and Models – E- Business Trade: Bookshops, grocery,
software, newspaper, banking auction, share dealing.
Unit-II: E-Business Infrastructure: Internet: Meaning, Issues, Problems and Prospects, ISP –
Intranets: Trends, Growth and Applications – Extranet: Applications, VPN – EDI:
Definitions and Benefits – Technology and Implementation - Portals.
Unit-III: E-Business Applications: E-Business Strategy: Definition, Objectives, Analysis and

Implementation - E-Marketing: Meaning, Areas, Planning, Strategy and implementation –
Internet Advertising - E-CRM: Meaning, Technology for CRM and application - E-
Procurement: Meaning, Drivers, Risks and implementation – E-SCM: Meaning, Focus and
implementation – E-Payment Systems: Meaning, Pre and Post paid payments systems – E-
Cash.
Unit-IV: E-Security - Security Meaning, Attacking methods, SET and SSL, Hacking Security
Tools: Cryptology and Encryption – Password – Authentication: Keys and Kerberos –
Digital Signatures – Security Protocols – Firewall Security – E- Commerce Law:
Information Technology Act, 2000 – Government Policy and Recommendations.
Unit-V: E-Business Web Technologies: Web site meaning – Types – Planning and Organizing –
Web page Designing, Essentials in designing good web site – Web page development tools
– Testing and evaluating web site – Creating Web site using MS Front Page: Using Wizard
– Viewing and closing web sites – HTML: Basics, Syntax, HTML Editors – Multimedia:
Graphics, web image formats, VRML.
Suggested Readings
1. Albert Napier H, Rivers N Ollie, Wagner W Stuart and Napier JB, E-Business – Creating a
Winning, 2nd Edition, Cengage learning India Private Limited, New Delhi, 2008.
2. Murthy C S V, E-Commerce – Concepts, Models, Strategies, Himalaya Publishing
House, Mumbai, 2009.
References
1. Gary P Schneider, E-Commerce, Cengage Learning, New Delhi, 2011.

2. David Whiteley, E-Commerce Strategy, Technologies and Applications, Tat McGraw
Hill Publishing Company Limited, New Delhi, 2009
3. Ravi Kalakoda, Frontiers of Electronic Commerce, Pearson Education, New Delhi, 2010.
311- FINANCIAL MARKETS AND INSTITUTIONS
(for M.Com - under CBCS)
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Financial System: Meaning and Objectives of Financial System; Structure of Financial
System -Components: Financial Markets – Financial Institutions – Financial Instruments –
Financial Services; Functions of Financial System; Role of Financial System in Economic
Development.
Unit-II: Money Market: Concept, Features, Functions and Significance of Money Market; Money
Market Instruments; Segments of Money Market – Call / Notice Money Market -
Commercial Bills Market - Treasury Bills Market – Discount and Acceptance Markets -
Commercial Papers – Certificates of Deposit –Repo Instruments; Role and Challenges of
Money Market in India.
Unit- III: Primary Market: Concept, Features, Functions and Significance of Capital Market;
Structure and Recent Developments of Capital Market in India; Primary Market / New
Issues Market: Initial Public Offer (IPO) – Follow on Public Offer (FPO) – Rights Issue –
Private Placements – Preferential Issues – Bonus Issues - Book-Building – American
Depository Receipts (ADRs) – Global Depository Receipts (GDRs) – Foreign Currency
Convertible Bonds (FCCBs); Players in New Issue Market; Role and Importance of
Primary Market in Economic Development.
Unit-IV: Secondary Market: Stock Exchanges – Organisation – Functions - Players - Management

and Membership; Listing of Securities; Trading and Settlement Systems; Stock Market
Indices; Bond Market: Significance – Functions – Participants; Depositories and
Custodians – National Securities Depository Limited (NSDL) – Central Depository
Services Limited (CDSL) – The Stock Holding Corporation of India Limited (SHCIL) -
Recent Developments in Stock Market.
Unit-V: Institutional Regulatory Framework: Introduction, Importance, and Functions of RBI –

RBI and Monetary Policy - Promotional Role of RBI; SEBI: Organization Structure -
Objectives – Powers and Functions – SEBI Regulations relating to Capital Markets –
Investors Education and Protection.
Suggested Readings
1. Bhole L.M. and Mahakud J, Financial Institutions and Markets, Tata McGraw Hill
Education Private Limited, New Delhi, 2004.
2. Jeff Madhura, Financial Institutions and Markets, Cengage Learning India Private Limited,
New Delhi, 2012
References:
1. Preeti Singh, Dynamics of India Financial System – Markets, Institutions & Services, Ane
Books Private Limited, New Delhi, 2009.
2. Ajay Shah, Susan Thomas and Michael Gorham, Indian Financial Markets: An Inside
Guide to How the Markets Work, Elsevier Publications, Oxford, UK, 2008.
3. R M Srivastava and Divya Nigam, Dynamics of Financial Markets and Institutions in
India, Excel Books, New Delhi, 2010.
312– SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction to Investments: Concept- Nature- Scope- Types- Process-Alternatives -
Environment - Investment, Speculation and Gambling - Indian Stock market – Primary and
Secondary markets – Derivatives market – Stock exchanges – BSE-NSE- OTCEI-
Organization and Regulation.(Theory only)
Unit –II: Security Analysis: Objectives of security investment – Fundamental Analysis: economy
industry – Industry analysis - company analysis – Technical analysis – Efficient market
hypothesis – Types of Risks. (Theory only)
Unit – III: Valuation of Securities: Valuation of Equity Shares: Dividend discount model – Constant
growth model Two stage and three phase models – Valuation through P/E Ratio -
Preference Shares – Valuation of Debt securities: Bond Pricing Theorems- Convexity –
Duration - Bond immunization - Active and passive bond management (Problems)
Unit – IV: Portfolio Theory: Risk and Return Analysis - Approaches in Portfolio construction –
Traditional and Modern – Portfolio selection: Markowitz’s Portfolio Optimization -
Sharpe’s Portfolio Optimization- CAPM – APT Models. (Problems)
Unit – V: Portfolio performance Evaluation: Concept – Objectives - Portfolio performance

measures: Sharpe’s - Trenor’s - Jenson’s measures – Portfolio Revision. (Problems)
Suggested Readings
1. Donald E Fischer and Ronald J Jordan, Security Analysis and Portfolio Management, Pearson
Prentice Hall of India, New Delhi, 2008.
2. Bhalla V.K., Investment Management, Sultan Chand & Sons, New Delhi, 2008.
References
1. S Kevin, Security Analysis and Portfolio Management, Prentice Hall of India, New Delhi,
2015.
2. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing House
Pvt. Ltd., New Delhi, 2014.
3. Preeti Singh, Investment Management, Himalaya Publishing House, Mumbai, 2015.
313- CORPORATE TAX MANAGEMENT
(For M.Com - under CBCS)
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction: Significance of Corporate Taxation – Concepts and definitions of Corporate
Income Tax – Assessee- Assessee in default-Previous Year-Assessment Year – Residential
Status of Company-Incidence of Tax – Types of Companies for tax purpose – Incomes
forming part of total income of a company –– Exempted Incomes and Tax free incomes
with special reference to corporate assessee. (Theory only)
Unit-II: Corporate Taxation: Computation of Income from House Property-Business-Capital
Gains-Other Sources – Set-Off and Carry-Forward of losses – Deductions out of G.T.I. u/s.
80 applicable to companies – Computation of Total Income and tax liability of Company –
Minimum Alternative Tax – Dividend Tax. (Problems with special focus on computation of
total income and tax liability)
Unit- III: Tax Planning – Financial Management Decisions: Concept of tax planning; Tax
avoidance and Tax evasion – Tax Management: Meaning and Scope of Tax Management –
Implications of tax planning – Requisites of a successful tax planning – Methods of Tax
Planning. (Theory only)
Capital Structure Decisions: Meaning of capital structure-Tax considerations in deciding
capital structure-Choice of Capital Structure (Problems) – Dividend Policy: Meaning-
Factors affecting dividend policy – Dividend Policy and Tax Considerations: Meaning of
dividend under IT Act; Tax implications for company distributing dividend; Tax
implications for Shareholders – Inter Corporate Dividend – Tax Planning in respect of
Bonus Shares. (Problems on Tax Planning with reference to Choice of Capital Structure)
Unit-IV: Tax Planning - Business Restructuring and Managerial Decisions: Tax issues relating
to Amalgamation of Companies: Meaning of Amalgamation under IT Act; Tax
Concessions to Amalgamating Company; Tax Concessions to Amalgamated Company;
Tax Concessions to the Shareholders of Amalgamating Company – Tax Issues relating to
Demerger: Meaning of Demerger; Parties to Demerger; Tax Incentives in case of
Demerger: Tax Incentives to Demerged Company-Tax Incentives to Shareholders-Tax
Incentives to Resulting Company. (Theory only)
Tax considerations with reference to specific managerial decisions: Own or Lease-Tax
considerations in Buy or Lease – Sale of Assets of Scientific Research – Make or Buy –
Repair, Replace, Renewal or Renovation – Shut Down or Continue (Problems on tax
planning with special focus on Buying Asset with Borrowing or Taking on Lease)
Unit-V: Special Tax Provisions for Certain Undertakings: Special provisions in respect of
Newly established units in Special Economic Zones – Special Provisions in respect of
Newly established 100% Export-oriented Undertakings – Undertakings engaged in
Infrastructure, Telecommunication, Power Sector and Industrial Parks – Undertakings
engaged in Development of SEZ – Undertakings located in backward Areas and Other
Notified Areas – Tax Planning in respect of Export Promotion – Tax Planning provisions
with reference to reinvestment of Capital Gains. (Theory and Problems on Capital Gains
investment)
Suggested Readings:
1. Rajeev Puri and Puja Gaur, Corporate Tax Planning & Management, Kalyani Publishers, 2015.
2. Vinod K Singhania, Direct Taxes, Planning and Management, Taxmann’s Publications Private
References:
1. Gaur VP, Narang DB, Puja Gaur and Rajeev Puri, Income Tax Law & Practice, Kalyani Publishers,
New Delhi, 2009.
2. Girish Ahuja and Ravi Gupta, Professional Approach to Direct Taxes Law & Practice, Bharat Law
House Private Limited, 2015.
321- RURAL MARKETING
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Rural Marketing: Concepts and Components – Nature and Characteristics of Rural
Markets – Differentiating Urban and Rural Markets - Population- Infrastructure – Demand-
Consumption Pattern – Incomes–Rural Marketing Mix - Changing Scenario of Rural
Marketing in India - Rural Marketing Problems & Challenges - Opportunities in Rural
Markets.
Unit-II: Agricultural Marketing in India: Characteristics of Agricultural Products –Types ,
Characteristics and importance of Agricultural Markets- - Defects in Agricultural
Marketing System – Challenges in Marketing of Agriculture Produce - Measures to
improve Agricultural system in India.
Unit-III: Rural Periodic Markets in India: Location - Nature of Merchandise - Management of

Periodic Markets - Regulated Markets - Origin and Growth – Structure - Objectives –
Functions – Management - Problems - Progress.
Unit-IV: Rural Retail Trade: Structure of Retail Outlets- Problems - Public Distribution System in
Rural Areas-Managerial Aspects –Organized and Unorganized Retail – Types – Features-
Problems of PDS - Rural Marketing strategies: Segmentation of Rural Market- Competitive
Strategy - Product Strategy – Pricing Strategy – Communication Strategy – Distribution
Strategy – Hiring Strategy – Social Strategy –Region Specific Strategies.
Unit-V: Rural Consumer Behaviour: Rural Consumers - Types – Characteristics - Shopping
habits of Rural Consumers - Factors affecting Rural Consumer Behaviour - Opinion
Leaders - An Overview of Marketing of Rural Industrial Products – Corporate Strategies.
Suggested Readings
1. Balram Dogra and Karminder Ghuman, Rural marketing- Concepts & Practices, Tata McGraw-
Hill Company Limited, New Delhi, 2008.
2. Krishnamacharyulu CNG and Lalitha Kumari, Rural Marketing, Text & Cases, Pearson Edition,
New Delhi, 2002.
References
1. R.V. Badi & N.V. Badi: Rural Marketing, Himalaya Publishing House, New Delhi, 2008.
2. Goplala Swamy: Rural Marketing-Environment, Problems and Strategies, A.H. Wheeler &
Co. 1997.
3. Rajagopal: Rural Marketing-Development Policy, Planning and Practice, Rawat Publications,
Jaipur, 1998.
322- ADVERTISING AND SALES MANAGEMENT

--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Advertising: Concept of Advertising - Features Importance – Objectives - Types of

Advertisements - Functions of advertising. Department and Advertising Manager-Social,
Cultural and Ethical dimensions of advertising - Recent developments in advertising sector.
Unit-II: Advertisement Copy: Meaning – Components – Types — Essentials of good advertising
copy. Advertisement copy for Print and Electronic Media - Radio, Television and Outdoor
Media - Advertising Agencies – Functions - Advertising Agencies in India – An overview.
Unit-III: Media Decisions: Types of Media – Merits and demerits of Print and Electronic Media -
Media Selection - Media Scheduling and Media Mix - Overview of media scenario in
India. Advertising Budget – Methods of determining size of advertising budget- Measuring
effectiveness of advertising.
Unit-IV: Salesforce Management: Salesmanship – Recruitment – Selection – Training and
Development – Compensation – Motivation - Personal Selling: Objectives – Type of
Selling - Process of Personal Selling - Evaluation of Sales Personnel.
Unit-V: Sales Organization& Sales Promotion: Organisation Structure – Types – Functions -
Sales Quota - Sales Budget – Sales Territories – Controlling Sales Force – Sales Promotion
- Planning Sales Promotion – Techniques of Sales Promotion at Consumer level, Trade
Level and Sales Force level -- Essentials of good Sales Promotion.
Suggested Readings
1. Chunawalla, S.A, Advertising, Sales and Promotion Management, Himalaya Publishing House,
2007.
2. Krishna K. Havaldar & Others: Sales & Distribution Management, Tata McGraw Hill Company
References
1. David, A. Aaker & John .G Myer, Advertising Management, Prentice Hall of India, New Delhi,
2005.
2. Manendra Mohan, Advertising Management - Concepts and Cases, Tata McGraw Hill Company
3. Charles, M. and Futrell, Sales Management, Thomson Publications, 6th Edition, 2005.
323- CONSUMER BEHAVIOUR
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Consumer Behaviour: Concept and need for studying Consumer Behaviour - Types of
Consumers - Application of Consumer Behaviour in designing marketing strategies-
Problems in studying consumer behaviour - Characteristics of Indian Consumers-
Organizational Buying Behaviour-Features-Process.
Unit-II: Socio-Cultural Influences on Consumer Behaviour: Family Influences- Family Life

cycle - Reference groups – Types- Benefits - Opinion leadership- Social Class –Features –
Factors responsible for social stratifacation - Cultural and Sub -Cultural Influences.
Unit-III: Psychological Foundations of Consumer Behaviour: Motivation – Concept – Theories
of Needs - Learning: Meaning –Components – Theories of Learning Process – Perceptions
- Attitude and Behaviour: Factors Involved in Attitude Formation –Personality:
Characteristics of Personality – Theories of Personality - Trait Theory –Psychoanalytic
Theory - Stages in the development of Personality - Lifestyle.
Unit-IV: Consumer Decision Making: Meaning of Decision Making – Buying Motives- Buying
Roles - Types of Decision Making - Steps involved in consumer decision making process -
Diffusion of Innovations-Consumer Decision Making Models: Howard Sheth Model -
Nicosia Model. Models of Organizational Buying Behaviour - Sheth Model of Industrial
Buying behaviour.
Unit-V: Marketing Research: Concept – Need and Importance – Areas of Marketing Research –
Process of Marketing Research – Research Objectives – Hypothesis – Research Problem -
Research Design – Data Collection Techniques – Sample Design - Statistical tools – Report
Writing.
Suggested Readings
1. Schiffman, Leon, G. Kanuk, Lazar, Consumer Behaviour, Prentice Hall of India.
2. Suja R, Nair, Consumer Behaviour and Marketing Research, Himalaya Publishing House, New
Delhi, 2006.
References
1. Doyer, Macinnis, Consumer Behaviour, All India Publishers & Distributors, Chennai, 2000.
2. Chunawala, S.A, Commentary on Consumer Behaviour, Himalaya Publishing House, Mumbai,
2005.
331- INDUSTRIAL RELATIONS
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction- Labour force in India: Structure, Composition and Trends- Key Issues and
Critical Challenges-Industrial Relations-Meaning and Scope of Industrial relations-
Approaches to Industrial relations: The Systems Framework, Theoretical Perspectives-
Rule Making and Industrial Relations- Basic Concepts and Values- Industrialization
Strategy and Industrial relations- Globalization and Industrial Relations
Unit-II: Grievances Handling-Introduction-Managing Employee Grievance-Nature and Causes of

Employee Grievance-Grievance Procedure -Management of Discipline-Dispute
Resolution-Introduction- Industrial Conflicts- Causes and Consequences of Industrial
Conflicts- Legal Framework- The Industrial Dispute Act of 1947- Reference of Disputes
to Boards, Courts and Tribunals- Voluntary Reference of Disputers to Arbitration – Unfair
Labour Practices-
Unit-III: Trade Unions-Introduction -Trade Unions in India-Legal Framework-Trade Union

Recognition-Trade Union Structures-Trade Union Structures at National Level-Managerial
Trade Unions- Women in Trade Unions-Multiple Unionism-Trade Union Unity and Trade
Union Mergers- Management of Trade Unions in India- Trade Union Constitution-
Trade Union Functions- Internal Challenges-External Challenges-Leadership and
Organizational Issues-Internal Democracy- Strategies for Strengthening Unions and
Unionism
Unit-IV: Collective Bargaining- Nature -Legal Framework of Collective Bargaining-Levels of

Bargaining: National Level, Industry Level- Collective Bargaining and Stake Holders:
Government, Employers, Trade Unions, Consumers and Community-Negotiating
Techniques and Skills- Stages of Negotiation-: Preparation and Bargaining- Factors
Contributing to the Success of Collective Bargaining-Drafting an Agreement-Terms of
Employment
Unit-V: Tripartism- Introduction-Types and Levels of Tripartite Agreements- ILO and Tripartism-
Tripartism at National Level- Tripartism at State Level- Role of Government in
Industrial Relations- Introduction- Divergent Perspectives-Types of Government
Interventions-Means of State Intervention- Role of State in Industrial relations at the State
Level-Pluralism and Diversity-Changes in Labour Laws/Policy -Recognition of Bargaining
Agent-Problems concerning the Role of Government in Industrial Relations.
Suggested Readings
1. Venkata Ratnam C S, Industrial Relations, Oxford University Press, New Delhi
2. Arun Monappa, Ranjeet Nambudiri and Patturaja Selvaraj, Industrial Relations and Labour Laws, Tata
McGraw Hill Education Private Limited, New Delhi, 2012.
References
1. Suresh C Srivastava, Industrial Relations and Labour Laws, Vikas Publishing House, New Delhi, 2009.
2. BD Singh, Industrial Relations & Labor Laws, Excel books, New Delhi, 2008.
3. PRN Sinha, Indu Bala Sinha and Seema Priyadarshini Shekhar, Industrial Relations, Trade Unions and
Labour Legislation, Pearson Education, New Delhi, 2009.
332 - PERFORMANCE MANAGEMENT
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Performance Management System – Functions – Characteristics - Performance

Management Process –Performance Planning –Objectives Methodologies-Principles of
Performance Counseling- Performance Counseling Skills-Developing Performance
Management System -Implementation of Performance Management System- Bottlenecks.
Unit-II: Performance Appraisal –Importance –Process –Elements-Methods –Performance

Standards-determining Who will conduct Performance appraisal-Supervisor –Team –
Subordinate- Customer-Self-Graphic Rating Scales-Critical Incidents Method- Check List-
BARS- 360 Degrees Appraisal- Factors Influencing the choice of Performance appraisal
Method.
Unit- III: Training in Organizations- Opportunities and Challenges – Needs Assessment -Training
and Education –Training and learning-Approaches to Learning-Developing Effective
Human Resources-Human Resource Portfolio-Benchmarking –Strategies for effective
Business Outsourcing-Careers and Career Management.
Unit-IV: Training Design – Training Methods-On the Job Methods. Job Instruction Technique JIT
-Apprenticeship Training –Team Training ; Of the Job Training Methods -Lecture Method
– Demonstration – Games –Simulation-Role playing-Evaluation of Training.
Unit-V: Performance Management: Strategies for Performance Management – Competency

Based –team Based – Culture Based-Leadership Based – HR Professionals and
Performance Management – Strategic Role of HR Professional.
Suggested Readings
1. AS Kohli and Deb, Performance Management, Oxford University Press, 2012.

2. Soumendra Narian Bagehi, Performance Management, Cengage Learning, India, 2012.
References:
1. Srinivas R Kandula, Performance Management, Prentice Hall of India, New Delhi, 2006.
2. Tapomoy Deb, Performance Appraisal and Management, Excel Books, New Delhi, 2008.
3. Dinesh K Srivastava, Strategies for Performance Management, Excel Books, New Delhi, 2005.
333- COMPENSATION MANAGEMENT
-----------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction- Concept of Compensation-Definition –Forms of Pay - Pay model –
Strategy– Strategic Choices – Developing a Total Compensation Strategy – Sources of
Competitive Advantage – Defining Internal Alignment-Factors influencing Internal
Alignment – Designing Internal structures – External Competitiveness – Factors
influencing External Competitiveness – Labour Market Factors, Organizational Factors.
Unit-II: Evaluating Work – Job Analysis – Structure based on Jobs – Job Analysis Procedure –
Information Collection – Conventional Methods and Quantitative Methods – Judging Job
Analysis – Reliability, Validity and Acceptability - Person based Structures – Skill
Analysis – Types of Skills – Purposes of Skills - Competencies – Competency Analysis.
Unit- III: Pay for Performance: Linking Organization Strategy to Compensation and Performance
– Total Reward System – Compensation and Motivation – Designing Pay-For-Performance
Plan - Efficiency, Equity and Complaints – Specific Pay Performance Plans – Merit Pay,
Lump sum Bonuses, Individual Incentive Plans – Team Incentive Plans – Team
Compensation, Gain-Sharing Plans, Earnings –at-risk Plans – Advantages and
disadvantages of Team Incentive Plans – Long Term Incentive Plans – Employee Stock
Ownership Plans – Performance Plans – Broad-Based Option Plans.
Unit-IV: Benefits Determination: Employee benefits – Reasons for Growth in Employment,
Employee Benefits – Key considerations in Benefit Determination – Benefit Planning,
Design and Administration – Components of Wage and Benefit Structure – Basic Wage,
Dearness Allowance and Allowances – Components of Benefit Plan – Employer
Preferences and Employee Preferences – Statutory Benefits: Social Security Benefits –
Accident Insurance Scheme, Sick Leave, House Building Allowance and Educational
Allowances.
Unit-V: Government and legal issues in Compensation: Wage system in India – Macro
Economic Considerations and Public Policy – Regulation of Wages - Regulation of
Managerial Remuneration – Institutional Framework – Unilateral, Bipartite and Third Party
Wage Fixations - National Wage Policy – Pay Structure – Pay Components- Methods of
Payments – Wage Incentive Schemes – Individual and Group Payment by -Result
Schemes, Time Rate Schemes - Contemporary issues in Wage System.
Suggested Readings
1. George T Milkovich, Jerry M Newman and CS Venkata Ratnam, Compensation, McGraw

Hill Education, New Delhi, 2013.
2. Richard L Henderson, Compensation Management in a Knowledge – Based World, Tenth
Edition, Pearson Prentice Hall, New Delhi, 2007.
References:
1. B D Singh, Compensation and Reward Management, Excel Books, New Delhi, 2007.
2. Martocchio and Joseph J, Strategic Compensation, Prentice Hall Incorporation, New Delhi,
1998.
3. Mousumi S Bhattacharya and Niranjan Sen Gupta, Compensation Management, Excel
Books, New Delhi, 2009.
MASTER OF COMMERCE- FOURTH SEMESTER
401- BUSINESS RESEARCH METHODS
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction- Business Research: Definition-Types of Business Research. Scientific
Investigation: The Building Blocks of Science in Research-The Language of Research:
Concepts, Constructs, Definitions, Variables, Propositions and Hypotheses, Theory and
Models. Technology and Business Research: Information needs of Business - Technologies
used in Business Research: The Internet, E-mail, Browsers and Websites.
Unit-II: The Research Process- Problem Identification: Broad Problem Area-Preliminary Data
Gathering. Literature Survey - Online Data Bases Useful for Business Research - Problem
Definition- Theoretical Framework- -Components of Theoretical Framework - Hypothesis
Development - Statement of Hypothesis- Procedure for Testing of Hypothesis
Unit-III: The Research Design- Types of Research Designs: Exploratory, Descriptive,
Experimental Designs and Case Study - Measurement of Variables- Operational
Definitions and Scales-Nominal and Ordinal Scales Rating Scales- Ranking Scales-
Reliability and Validity- Content Validity, Criterion Related Validity and Construct
Validity.
Unit-IV: Collection and Analysis of Data -Sources of Data-Primary Sources of Data-Secondary
Sources of Data - Data Collection Methods- Interviews: Structured Interviews and
Unstructured Interviews-Face to face and Telephone Interviews- Observational Surveys-
Questionnaire Construction: Organizing Questions-Structured and Unstructured
Questionnaires – Guidelines for Construction of Questionnaires. Data Analysis: An
overview of Descriptive, Associational and Inferential Statistical Measures.
Unit-V: The Research Report- -Components-The Title Page-Table of Contents-The Executive
Summary-The Introductory Section-The Body of the Report-The Final Part of the Report-
Acknowledgements – References-Appendix - Guidelines for Preparing a Good Research
Report- Oral Presentation- Visual Aids-The Presenter-The Presentation and Handling
Questions
Suggested Readings
1. Uma Sekaran, Research Methods for Business–A Skill Building Approach, John Wiley & Sons
(Asia) Pvt. Ltd, Singapore, 2003.
2. William G. Zikmund, Business Research Methods, Thomson Business Information India Pvt.
Limited, Bangalore, 2005.
References
1. Donald R Cooper and Pamela S Schindler, Business Research Methods, Tata McGraw-Hill
Publishing Company Limited, New Delhi, 2007
2. Wilkinson & Bhandarkar: Methodology and Techniques of Social Science Research, Himalaya
Publishing House, 1996
3. C.R. Kothari, Research Methodology – Methods & Techniques, Vishwa Prakashan, New Delhi,
2003
402 – INTERNATIONAL BUSINESS
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction: International Business – Meaning – Different stages in International
Business – Drivers for growth of International Business – Barriers and Problems – Theories
of International Business – Modes of entry into International Business.
Unit-II: International Business Environment: Economic Environment – International Economic

Reforms – Technological Environment – Socio-Cultural Environment – Political – Legal
Environment – Recent Trends in International Business – Liberalization, Privatization,
Marketization and Globalization.
Unit-III: International Agencies, Agreements and Institutions: Trade Blocks – GATT – GATS –
WTO – Objectives, Functions and Organisation Structure – Objectives, Functions and
Organizational Structure of IMF and World Bank – Impact of IMF and World Bank in
Developing Countries.
Unit-IV: Multi National Corporations (MNCs): Definition and Concepts – Growth of MNCs –
Advantages and Disadvantages to Home Countries and Host Countries – Organisation
Structure of MNCs – Indian MNCs – Foreign Direct Investment – Recent Trends in FDI –
FDI in India.
Unit-V: International Business Management Operations: International HR Strategies – Global

Selection Process – Expatriates – training and Development – Compensation and Benefits –
International Financial Management Strategies – Global Capital Structure – Foreign
Exchange Markets – Convertibility – International risk Management – International
Marketing Strategies – Globalization Markets and Demands, Pricing, Distribution and
Promotion.
Suggested Readings
1. K Ashwathappa, International Business, Tata McGraw Hill Company Limited, New Delhi, 2006.
2. P Subba Rao, International Business – Text & Cases, Himalaya Publishing House, New Delhi,
2009.
References
1. Justin Paul, International Business, Prentice Hall of India Private Limited, New Delhi, 2008.
2. Manab Adhikary, Global Business Management, South -Western Cengage Learning, New Delhi,
2008.
3. Michael R Czinkota, Iikka A Ronakainen and Michael H Moffett, International Business,
Cengage Learning, New Delhi, 2011.
411- FINANCIAL SERVICES MANAGEMENT
(M.Com - under CBCS)
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Financial Services: Meaning, Features, and Scope of Financial Services; Classification of
Financial Services - Traditional vs. Modern Activities - Fund-based vs. Fee-Based
Financial Services; Role, Importance, and Growth of Financial Services; Problems and
Prospects of Financial Services Sector in India.
Unit-II: Merchant Banking: Meaning, Origin and Growth, and Functions of Merchant Banking;
Qualities and Services of Merchant Bankers; Code of Conduct of Merchant Bankers; SEBI
Regulations of Merchant Banking; Problems and Prospects of Merchant Banking in India.
Credit Rating: Definition and Meaning, Objectives and Methodology of Credit Rating;
Benefits and Limitations of Credit Rating; Origin and Growth of Credit Rating in India;
Credit Rating Agencies in India; SEBI Guidelines on Credit Rating.
Unit- III: Mutual Funds: Meaning, Origin and Growth, Organization and Types of Mutual Funds;
Merits and Problems of Mutual Funds; Performance Evaluation of Mutual Funds and
Concept of Net Asset Value; SEBI Guidelines on Mutual Funds; Problems and Prospects
of Mutual Funds in India.
Unit-IV: Venture Capital: Concept, meaning, Features and Scope of Venture Capital Financing;
Origin, Growth and Importance of Venture Capital Financing; SEBI Guidelines on Venture
Capital; Venture Capital Financing in India.
Lease Financing: Meaning, Features, and Types of Lease Financing; Merits and Demerits
of Lease Financing; Lease vs. Buy and Lease vs. Hire-Purchase Decisions.
Unit-V: Factoring: Meaning, Modus Operandi, Functions, and Types of Factoring Services;
Benefits and Costs of Factoring; Factoring Services in India.
Forfeiting: Meaning and Importance of Forfeiting; Benefits and Costs of Forfeiting;
Factoring Vs. Forfeiting; Forfeiting in India.
Suggested Readings
1. Khan M.Y., Financial Services, Tata McGraw Hill Education Private Limited, New Delhi,
2013.
2. Gordon and Natarajan, Financial Markets and Services, Himalaya Publishing House,
Mumbai, 1996.
References:
1. Tripaty Nalini Prava, Financial Services, Prentice Hall of India, New Delhi, 2007.
2. Sashidharan K., & Alex K. Mathews, Financial Services and System, Tata McGraw Hill
Education Private Limited, New Delhi, 2009.
3. Guruswamy S, Financial Services, Tata McGraw-Hill Education Private Limited, New Delhi.
412 – STRATEGIC FINANCIAL MANAGEMENT
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction - Strategic Financial Planning – Scope – Objectives – Market Efficiency and
Enhancing Decision - Regulatory Framework - Rights Issue – Value of Right – Initial
Public Offer – Private Placement (Theory Only)
Unit-II: Capital Structure Planning - Estimating Financial Requirements – Understanding Debt –

Debt Policy – Debt Analysis and Management – Convertible Debentures and Warrants –
EBIT and EPS Analysis – Indifference Point – Levered Beta and Unlevered Beta. (Simple
Problems)
Unit-III: Corporate Valuation - Significance - Approaches to Corporate Valuation – Determining

Free Cash Flows – Valuation based on FCF - DCF - Two Stage Growth - Free Cash Flows
to Equity Valuation – Guidelines for corporate valuation. (Simple problems)
Unit-IV: Value Based Management - Methods and Key Premises of Value Based Management –
Share holders Value Creation – Balanced Score Card – Economic Value Added Approach -
Three Components of EVA –NOPAT, Cost of Capital and Capital Employed –
Performance Measurement - Financial and Non-financial measures – Divisional
Performance Measurement – Transfer Pricing – Problems of Transfer Pricing and
Economic Value Added. (Simple Problems)
Unit-V: Corporate Restructuring and Reengineering: Conceptual framework – Tax aspects of

Amalgamation, Mergers and Demergers – Legal Procedure – Reengineering Changing
Ownership Restructuring – Spin Off – Split Off – Leveraged Buyout – Financial
Restructuring – Buy Back of Shares – Problems in Implementation – Corporate Restructure
Policies – Dynamics of Restructuring (Theory Only).
Suggested Readings
1. Prasanna Chandra, Financial Management, Tata McGraw Hill Company Limited, 7th Edition,
New Delhi, 2008.
2. MY Khan and PK Jain, Financial Management, Tata MCGraw Hill Company Limited, 7th
Edition, New Delhi, 2011.
References
1. Sudhindra Bhat, Financial Management, 2nd Edition, Excel Books, 2008.

2. ASwath Damodaran, Corporate Finance, Wiley India, 2nd Edition, New Delhi, 2016.
3. J Fred Weston, Kevang SC hung and Susan E Moad Mergers, Restructuring and Corporate
Control, Prentice Hall India, 2007.
4. R Srivastava, Financial Management and Policy, Himalaya Publishing House, 4th edition, 2009.
413- FINANCIAL DERIVATIVES
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: INTRODUCTION: Concept of Risk – Risk Management System – Derivatives Evolution
– Significance – Types of Derivatives – Financial and commodity Derivatives –
Derivatives Markets – Players in Derivative Markets – Trading and settlement mechanism
– Types of orders – Clearing House – Margins (Theory).
Unit-II: FORWARD AND FUTURES CONTRACTS: Features of Forward And Futures –

Forward prices – Forward Rate Agreements – differences between Forward and Future
contracts – Valuation of Forward & Futures contract – Cost of Carry Model – Stock Index
Futures – Interest Rate Futures – Hedging – Reasons – Hedge Ratio – Trading Strategies –
Conditions for Hedging application (Theory & Problems).
Unit- III: OPTIONS CONTRACTS: Features of Options – differences between Options and
Futures – types of Options - Call and put Options – options trading – options pricing
models – Binomial Model - Black - Scholes Model – Pay-offs from Options – In-the
money – At-the money – Out of the money – Time Value and Intrinsic Value – (Theory &
Problems).
Unit-IV: FINANCIAL SWAPS: Features of Swap contracts – Types of Financial Swaps –

Structure and Trading Mechanism of Currency Swaps – Valuation and Pricing Methods –
Risks relating to Swap Trading – Advantages and Disadvantages Swap Contracts (Theory
only).
Unit-V: REGULATORY FRAMEWORK: Regulation to Risk Management Practices –

Regulations for Clearing and settlements – Securities contracts (Regulation) Act. 1956 –
SEBI Act. 1992 – Recommendations of L.C. Gupta committee – J.R. Varma Committee
Report (Theory).
Suggested Readings
1. Vohra N.D., Futures and Options, Tata McGraw Hill Publishing Company Limited, New
Delhi, 2010.
2. Jayant Rama Varma, Derivatives and Risk Management, Tata McGraw Hill Publishing
Company Limited, New Delhi, 2009.
References:
1. Bishnupriya Mishra and Sathya Swaroop Debasish, Financial Derivatives, Excel Books,
New Delhi, 2010.
2. Amuthan, Financial Derivatives, Himalaya Publishing House, New Delhi, 2010.
3. John C Hul, Options, Futures and other Derivatives, Pearson Education, New Delhi,
2009.
4. Read Head, Futures and Options, Prentice Hall of India, New Delhi, 2005.
421- RETAIL MARKETING
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction: Retailing - Importance of Retailing - Functions of Retailers - Classification

of Retailers- Different Formats of Retailing - Organized and Unorganized Retailing–Retail
Theories: Theory of Natural Section – Theory of Wheel – Accordion Theory – Retail Life
Cycle theory - Growth Drivers of Retailing in India - Service Retailing- Recent trends in
Retailing - Problems and Challenges of Retailing - E-Tailing.
Unit-II: Retail Store Selection, Store Layout and Design: Types of Store Locations -- Steps
involved in Store Location- - Store Layout – Importance of Store Layout - Store Layout
Key Considerations – Principles and Elements of Store Design - Important considerations
in Store Selection and Design.
Unit-III: Retail Merchandise Management: Types of Merchandise - Product Range – Merchandise
Procurement - Merchandise Assortment Plan- Category management- Retail Pricing -
Factors effecting retail pricing - Different methods of retail pricing: Cost-Oriented –
Demand – Oriented- Pricing Lining - Price Adjustments – Pricing Tactics - Margins.
Unit-IV: Retail Human Resources & Promotion: Concept of Human Resources Management in
Retailing – Functions of Human Resources in Retail- Need - Importance – Steps in Human
Resource Planning - Promotion Mix in Retailing - Need and Importance - Retail Promotion
Mix Strategies.
Unit-V: Retail Customer Behaviour and CRM: Factors Influencing Buying Behaviour – Roles in
Buying Decisions- Customers Buying Behaviour: Complex - Dissonance Reducing –
Habitual - Variety Seeking. Buying Decision Process: Problem Recognition – Information
Search- Evaluation - Buying Decision - Post Purchase Behaviour. Customer Retention -
Customer Relationship Management in Retailing- Concept- Components - Importance-
Process – Non-Store Retailing – Types-New Trends in IT Applications in Retailing.
Suggested Readings
1. Swapana Pradhan, Retailing Management, Tata McGraw Hill, New Delhi, 2009.
2. Suja Nair, Retail Management, Himalaya Publishing House, New Delhi, 2011.
References
1. Levy, Weitz and Pandit, Retailing Management, Tata McGraw Hill, New Delhi, 2010.
2. KVS Madan, Fundamentals of Retailing, Tata McGraw Hill Publishers, New Delhi, 2006.
3. G.Vedamani, Retail Management, Jaico Publishing House, New Delhi, 2004.
422- GLOBAL MARKETING

--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Global Marketing: Concepts - Key Concepts - Evolution of Global Marketing –Drivers of
Globalization - Global Marketing Objectives - Theoretical Foundations - Country specific
advantages - Firm Specific advantages - Rivalry between Global Competitors.
Unit-II: Global Marketing Environment: Meaning- Significance - Economic Environment -

Political and Legal Environment - Cultural Environment- Analyzing Global Marketing
Environment.
Unit-III: Global Market Selection and Entry Strategies: Assessing Global Market Opportunities -
Country Attractiveness - Understanding Local Customers - Multinational Market Regions –
Modes of Entry - Global Segmentation and Positioning - Global Mature Markets - Growth
Markets - Emerging Markets.
Unit-IV: Global Marketing Strategies: Global Products and Services - Standardization Vs

Localization - Global Product lines - Global brand Management – Global Pricing -Financial
Issues - Transfer pricing - Counter Trade - Global Pricing Policies.
Unit-V: Global Distribution & Promotion Strategies: Promotion as Competitive advantage - Pros
and Cons of Global Advertising - Global Advertisement Decisions - Global Sales
Promotion - Direct Marketing - Global Personal Selling - Global distribution-
Rationalization of Local Channels - Global logistics - Global Channel Design.
Readings
1. Jean Pierre Jeannette, H. David Hennessey: Global Marketing Strategies, Jaico Publishers, New
Delhi, 2008.
2. Kotabe, Peloso, Gregory: International Marketing - An Asia Pacific Focus, Wiley Student
Edition, 2009.
References
1. Johnny K. Johansson: Global Marketing- Foreign Entry, Local Marketing and Global
Management, Tata McGraw Hill Pvt. Ltd, New Delhi, 2008.
2. Francis Cherunilam: International Marketing, Himalaya Publishing House, New Delhi, 2005.
3. P. K. Vasudeva: International Marketing, Excel Books, New Delhi, 2006.
423- SERVICES MARKETING
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Conceptual Framework of Services: Meaning - Nature and Scope – Components of

Services – Classification-Characteristics of Services – Differences between Services and
Goods - Need for emergence of Service Marketing - Problems and Opportunities of
Service Marketing - Recent trends in Service Marketing.
Unit-II: Services Marketing Mix: Elements - Product: Concept and Levels – Product Decisions in
Service Marketing - Pricing: Pricing Techniques – Service Promotion: Service
Advertisement –Tools used in Service Promotion - Personal Selling- Publicity - Sales
Promotion – Distribution – People-Physical Evidence – Process - Branding of Services.
Unit-III: Marketing Strategies for Service Firms: Managing differentiation - Service Quality -
Components of Service Quality – Service Quality Gap – Measurement – Methods of
Enhancing Service Quality – Bench Marking – Internal Performance Analysis – Specialist
Market Research - Productivity, Support Services and Post Sales Services.
Unit-IV: Marketing of Financial Services: Financial Products - Characteristics – Typical Financial
Products - Banking and Financial Institutions- Managing Customer Satisfaction –
Marketing Strategies of Banking and Insurance Services.
Unit-V: Marketing of Healthcare, Education and Tourism Services: Need - Issues involved in
marketing of Healthcare Services: Health Care Products – Characteristics – Categories of
Services – Marketing Strategies - Education Services: Basis of Classification of Education
Services - Marketing of Tourism Services – Tourism Products - Tourist Segments and their
Characteristics - Tourism potential in India - Marketing Strategies for promoting tourism in
India.
Suggested Readings
1. S. Shajahan, Services Marketing- Concepts & Practices, Himalaya Publishing House, New
Delhi, 2009.
2. Govind Apte, Service Marketing, Oxford Publications, New Delhi, 2004.
References
1. Love Lock, Christopher, H, Services Marketing, Prentice Hall, Englewood Cliffs, N.J.1991.
2. Ravi Shankar, Service Marketing, Excel Books, New Delhi, 2008.
3. Venugopal, Service Marketing, Himalaya Publishing House, New Delhi, 2003.
431- HUMAN RESOURCE DEVELOPMENT
(For M Com - under CBCS)
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Introduction to Human Resource Development-Evolution of HRD-HRD Functions-
Competencies of HR Professional- HRD Process: Need Assessment, Design,
Implementation and Evaluation-Model of Employee Behavior- Internal and External
influences on Employee Behavior -Learning and HRD- Learning and Instruction-
Individual differences in the Learning Process- Learning Strategies and Styles
Unit-II: Assessing HRD Needs-Introduction-Strategic/Organizational Analysis- Task Analysis-
Person Analysis – Prioritizing HRD Needs- Designing HRD Programs-Introduction-
Definition of HRD Objectives- Selection of Trainer- Preparation of lesson Plan- Selecting
Training Methods- Preparation of Training Material- Scheduling an HRD Program
Unit- III: Implementing HRD Programs- Introduction- Training Delivery Methods-On the Job
Training Methods- Class Room Training Approaches- Discussion Method- Audiovisual
Media- Experiential Methods- Computer Based Training – Arranging Physical
Environment- Evaluating HRD Programs- Introduction-Purpose of Evaluation-Models
and Framework of Evaluation- Kirkpatrick’s Evaluation Framework- Assessing impact of
Technology on HRD Evaluation.
Unit-IV: Employee Socialization-Introduction-Fundamental concepts of Socialization- Perspectives
on Socialization Process: Stage Model of Socialization, People Processing Tactics and
Strategies-Realistic Job Preview- Employee Orientation Programs –Assessment and
Determination of Content Orientation- Orientation Roles- Problems of Orientation
Programs- Designing and implementing Orientation Programs- Evaluation of Orientation
Programs
Unit-V: Employee Counseling-Introduction-Link between Counseling and Coaching- Employee
Counseling Programs-Employee Assistance Programs- Stress Management Interventions
Career Management and Development-Introduction - Stages of Life and Career
Development – Models of Career Development –Process of Career Management – Roles in
Career Management – Career Development Practices and Activities – Issues in Career
Development.
Suggested Readings
1. Werner J M and Randy L De Simone, Human Resource Development, Cengage Learning,
New Delhi, 2009.
2. T V Rao, Human Resources Development – Experiences – Interventions Strategies, Sage
Publications, New Delhi, 2006.
References:
1. Topomay Deh, Human Resource Management Theory & Practice, Ane Books, New
Delhi, 2009.
2. R Krishnaveni, Human Resource Development a Researcher’s Perspective, Excel Books,
2009.
3. Monica Belcourt and Kenneth J McBey, Strategic Human Resource Planning, Cengage
Learning, UK, 2008.
432 - LEADERSHIP AND CHANGE
--------------------------------------------------------------------------------------------------------------------------------
Unit I: Leadership Behaviour: Leadership as a change agency: Situational Leadership Behaviour:
Meaning, Fiedler Contingency Model, Path Goal and Normative Models - Emerging
Leadership Behaviour: Transformational, Transactional and Visionary Leadership -
Leadership for the new Millennium Organisations - Leadership in Indian Organisations.
Leadership Effectiveness: Meaning, Reddins’ 3-D Model, Hersey and Blanchard
Situational Model, Driving Leadership Effectiveness, Leadership for Organisational
Building.
Unit II: Intra and Inter personal Leadership: Intra-personal Leadership: Developing Self esteem
within Leader – Believing followers – Strategies. Leaders Attitude: Meaning – Significance
– Strategies for developing Attitude within Leaders. Leadership through Emotional
Intelligence: Meaning – Significance – Approaches – Developing emotional intelligence
for changing organization. Inter-personal Skills for Leadership: Understanding Human
nature – Conversations – Appreciating - Accepting and criticizing.
Unit III: Organisational Change: Organisational Change: Meaning, Drivers, Types, Theories of
Change: Life Cycle, Theological and Evolution theories - Diagnosing and Behavioural
Management of Change: Resistance, Managing Resistance - Models of Change: Force-
Field Analysis, Systems and the Continuous Change Process Model – Ethical Issues in
Change.
Unit IV: Change across Organisations: Change in Work Process: JIT, Kaizen, BPR, KPO – HR
Change: Issues and Challenges - Changes and HR initiatives in Global and Indian Context.
Change through CRM: Strategies – Knowledge Management and Learning Organisations:
Meaning, Objectives, Drivers and Process of KM, Elements, Process and Mechanism of
Organisational Learning.
Unit V: Leadership for Change: Leadership in building Organisational Culture: Meaning –
Dimensions - Managing and changing Organisational Culture. Leadership for
Organisational Building: Approaches - Quality of Work Life - Cross Cultural Values -
Developing Value Orientation in Behaviour for change. Changing through creativity -
Leaders’ Skills of Creativity – Creative process and Leadership – Promoting Creativity in
Organizations.
Suggested Readings
1. Sengupta N, Bhattacharya S Mousumi and Sengupta R N, Managing Change in Organizations,
New Delhi, Prentice Hall of India Learning Private Limited, 2006.
2. Sarma V S Veluri, Organisational Behaviour - An Interactive Learning Approach (Text and
Cases), Mumbai, Jaico Publishing House, New Delhi, 2009.
References:
1. Jerald Greenberg and Robert A Baron, Behaviour in Organizations, 9th Edition, PHI Learning
Private Limited, New Delhi, 2015.
2. Radha R Sharma (2008), Change Management – Concepts and Applications, Tata McGraw Hill
Publishing Company Limited, New Delhi, 2015.
3. Ian Palmer, Richard Dunford and Gib Akin, Managing Organizational Change: A Multiple
Perspectives Approach, McGraw-Hill Higher Education, 2009, New York, 2009.
433 - STRATEGIC HUMAN RESOURCE MANAGEMENT
--------------------------------------------------------------------------------------------------------------------------------
Unit-I: Strategic Human Resource Management: Introduction – Strategic Human Resource –

Change management and Strategic Human Resource Management - Challenges in
Strategic Human Resource Management – impact of Technology – Human Resource issues
and Challenges related to Technology – Work Force demographic Changes and Diversity -
Models of Strategy – HR Practices corresponding to the Stages of Organizations life
Cycle– Business Strategies and HR Competencies
Unit-II: The Human Resource Environment: Technology and Organisation Structure –

Management trends – Demographic Trends – Work Force Diversity-Challenges and
Changes in HRM - Changing Role of HR Manager - The Strategic role of HRP – Internal
V/S External Deployment or Out Sourcing -– Managerial Issues in Human Resource
Planning
Unit- III: Strategy Formulation and Implementation: Importance of Human Resource to Strategy
– Human Resource contributions to strategy – Strategy-driven role behaviors and practices
– Efficient utilization of Human Resources – Dealing with employee shortages – Selection
of employees – Dealing with employee surplus – Special implementation challenges.
Unit-IV: Strategy Implementation – Career and Competency: Career Planning Process –

Designing effective Career Effective Systems – Strategic Knowledge Management Systems
– The Human Resource Dimensions to Knowledge Management – Competency Mapping –
Equity and Competency based Compensation
Unit-V: Human Resource Evaluation: Overview of Evaluation – Approaches to Evaluation -

Prevalence of Evaluation – Evaluating Strategic Contributions of Traditional Areas –
Evaluating Strategic Contributions in Emerging Areas – Macro level Evaluation of Human
Resource Effectiveness
Suggested Readings
1. Tanuja Agarwal, Strategic Human Resource Management, Oxford Higher Education, New
Delhi.
2. Charles R. Greer, Strategic Human Resource Management – A General Managerial
Approach, Second Edition, Pearson Education, New Delhi, 2012.
References:
1. Jeffrey A. Mello, Strategic Human Resource Management, Second Edition, Thomson
South-Western, New Delhi, 2014.
2. Gangaram Singh, R. Nandagopal and R.G. Priyadarshini, Strategic Human Resource
Management in a Global Economy, Excel Books, 2007.
3. Dreher Dougherty, Human Resource Strategy – A Behavioural perspective for the General
Manager, Tata McGraw Hill, 2007

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Course Structure of M.

Com under CBCS

2 102 Managerial Economics s 5 20 80 100

3 103 Corporate Financial Accounting 5 5 20 80 100

4 104 Quantitative Techniques 5 -s 20 80 100

5 105 Organization Theory & Behaviour 5 5 20 80 100

6 106 Seminars and Tutorials 2 1 50 50

1 201 Marketing Management 5 5 20 80 100

3 203 Human Resource Management 5 5 20 80 100

4 204 Management Accounting 5 5 20 80 100

5 205 Computer Applications in Accounting - Tally 3 20 60

Total 31 29 11{) ·490 600

S.No. Paper Title contact Credits lntrenal External Total

1 301 Strategic Management 5 5 20 80 100

2 302 E-Business 5 5 20 80 100

310: Accounting and Finance - Electives

3 311 Financial Markets and Institutions 5 5 20 80 100

4 312 SecurityAnalysis and Portfolio Management 5 5 20 80 100

5 313 Corporate Tax Management 5 5 20 80 100

320: Marketing Management - Electives

3 321 Rural Marketing 5 5 20 80 100

4 322 Advertising and Sales Management 5 5 20 80 100

5 323 Consumer Behaviour 5 5 20 80 100

330: Human Resource Management - Electives

3 331 Industrial Relations 5 5 20 80 100

4 332 Performance Management 5 5 20 80 100

5 333 Compensation Management 5 5 20 80 100

6 306 Open Elective - 1 * 4 4 20 80 100

7 307 Seminars and Tutorials 2 1 50 50

1 401 Business Research Methods 5 5 20 80 1{)0

2 402 International Business 5 5 20 80 100

410: Accounting and Finance -Electives .

5 413 Financial Derivatives 5 5 20 80 100

420: Marketing Management- Electives

3 421 Retail Marketing 5 5 20 80 100

4 422 Global Marketing 5 ·5 .2-0 80 100

5 423 Services Marketing 5 5 20 80 100

430: Human Resource Management- Electives

3 431 Human Resource Development 5 5 20 80 100

4 432 Leadership and Change 5 5 .20 ·80 100

5 433 Strategic Human Resource Management 5 5 20 80 100

6 406 Open Elective · 2* I Project Work and Viva-Voce* 4 4 20 80 100

Total 31 31 120 530 650

Unit-II: Economic Environment – Economic System – Capitalism – Communism and Mixed

Unit-III: Politico – Legal Environment – Political Institutions – Legislative – Executive and

Unit-IV: Socio-Cultural Environment – Business and Society – Objectives of Business – Social

2. Aswathappa K, Essentials of Business Environment, Himalaya Publishing House, 2014.

4. Sukumar Nandi, International Business Environment, McGraw-Hill Education Company

Class Hours : 5 ppw

Unit-I: Introduction to Managerial Economics – Nature – Scope – Applications of Micro

2. Joel Dean, Managerial Economics, Prentice-Hall of India Pvt. Limited, 2010.

Class Hours : 5 ppw

Unit-IV: Investment Accounting – Meaning – Need – Investment Transactions – Ex-dividend – Cum

6. Rajasekaran V. and Lalitha R., Financial Accounting, Pearson Education, 2011.

UNIT - II: COST ANALYSIS FOR DECISION MAKING: Cost-Volume-Profit Analysis -

UNIT - III: MANAGEMENT ACCOUNTING FOR PLANNING AND CONTROL: Budgetary

UNIT - IV: MANAGEMENT CONTROL SYSTEMS & RESPONSIBILITY ACCOUNTING:

UNIT - V: ACTIVITY BASED COSTING: ACTIVITY BASED COSTING SYSTEM: Concept,

1. Namrata Agarwal, Financial Accounting on Computers using Tally, Dreamtech Press,