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M Com

The document outlines the curriculum structure, program objectives, learning outcomes, syllabus, and evaluation scheme for the Master of Commerce (M.Com) program at Om Sterling Global University. The program is a 2-year/4-semester course. The objectives are to strengthen students' theoretical and applied knowledge in commerce, business, accounting, economics, finance, and related fields. The syllabus and evaluation schemes provide instructions on coursework, assessments, grading, and calculation of semester and cumulative grade point averages.

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0% found this document useful (0 votes)
243 views68 pages

M Com

The document outlines the curriculum structure, program objectives, learning outcomes, syllabus, and evaluation scheme for the Master of Commerce (M.Com) program at Om Sterling Global University. The program is a 2-year/4-semester course. The objectives are to strengthen students' theoretical and applied knowledge in commerce, business, accounting, economics, finance, and related fields. The syllabus and evaluation schemes provide instructions on coursework, assessments, grading, and calculation of semester and cumulative grade point averages.

Uploaded by

swami
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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SCHOOL

OF

COMMERCE AND MANAGEMENT

(SCM)

Master of Commerce
Duration - 2 Years (4 Semesters)
Maximum Duration - 4 Years

Curriculum Structure

(Academic Session 2019-20 Onwards)


Om Sterling Global University
Master of Commerce
PROGRAM OBJECTIVES

The main objective of the program is to strengthen the theoretical, analytical and applied knowledge
base of students so as to suitably equip them for academics, research and business world
requirements.

LEARNING OUTCOMES

The M.Com program will help students to gain the conceptual knowledge required for smooth
functioning of an industrial house. It will help in applying the theoretical knowledge among various
disciplines of commerce, business, accounting, economics, finance, auditing, marketing and related
fields

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 2


Om Sterling Global University
Common Instructions and Guideline for all semesters and subjects
1 Question Paper Pattern
(i) Where the End Term Examination is of Maximum 60 Marks
Section A: MCQ/Fill in blanks/Short answer questions (up to 25 words) 5 x2 marks = 10
marks. All five questions are compulsory.
Section B: Analytical/Problem Solving questions (up to 100 words) 4 x 5 marks = 20 marks.
Candidate has to answer four questions out of five.
Section C: Descriptive/ Analytical/Problem solving question 2 x 15 marks = 30 marks.
Candidates have to answer two questions out of three.
(ii) Where the End Term Examination is of Maximum 30 Marks
Section A: MCQ/Fill in blanks/Short answer questions (up to 25 words) 5 x1 marks = 5 marks.
All five questions are compulsory.
Section B: Analytical/Problem Solving questions (up to 100 words) 4 x 2.5 marks = 10 marks.
Candidate has to answer four questions out of five.
Section C: Descriptive/ Analytical/Problem solving question 2 x 7.5 marks = 15 marks.
Candidates have to answer two questions out of three.
2 Continuous Assessment: All courses undertaken by students are evaluated during the
semester using internal system of continuous assessment. The students are evaluated on class
/tutorial participation, assignment work, lab work, class tests, mid-term tests, quizzes and end
semester examinations, which contribute to the final grade awarded for This course. Students
will be notified at the commencement of each courses about the evaluation methods being
used for the courses and weightages given to the different assignments and evaluated
activities. Here marks obtained in the internal assessment and end semester examination are
added together and a 10-point grading system will be used to award the student with on
overall letter grade for the course (subject).
Distribution of Marks

(i) Courses without Practical Components


(a) Attendance Class participat ion - 05 Marks
(b) Assignment s, Class Tests, Quizzes, Projects, Seminar etc. - 15Marks 

  40 Marks
 (c) Midterm Test I - 10 Marks 
(d) Midterm Test II - 10Marks 
(e) End –Term Examination - } 60 Marks
__________________________________________
Total 100 Marks
(ii)Courses with Practical Components only
Internal Practical Examination and Continuous Progress- 50
End –Term Examination (Practical) - 50
Total : 100

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 3


Om Sterling Global University
Grade distribution in a course/Subject
To assess the performance of a student the grading & grade point system as given below in the table.

Sr. % of Marks Performance Letter Grade Grade Point


No.

1 ≥ 90% & ≤100% Outstanding O 10

2 ≥ 80% &<90% Excellent A+ 9

3 ≥ 70% &<80% Very Good A 8

4 ≥ 60% &<70% Good B+ 7

5 ≥ 50% &<60% Above B 6


Average

6 ≥ 45% &<50% Average C 5

7 ≥ 40% &<45% Pass D 4

8 < 40% Fail F 0

9 Absent Fail Ab 0

1. A student has to obtain minimum ‘D’ grade in theory & practical to pass in a course/subject and
to earn credit for that subject.
2. For award the Grade in a course/subject, marks obtained in Internal Assessment and External
Assessment are added together provided the student has obtained a minimum of 40% marks in
Internal Assessment as well as External Assessment separately and Combined Grade is
awarded in the course/subject as per grading system given above. In case a student fails to
secure a minimum of 40% marks in Internal Assessment or External Assessment or in both
Internal Assessment and External Assessment, the Combined Grade awarded is Grade F
(Fail).
3. Student has to reappear in the external examination or internal examination or both of theory
& practical, if he/she has been awarded ‘F’ grade or Absent (Ab) in any course/subject.
4. For non credit course only Satisfactory or Unsatisfactory shall be indicated instead of letter
grade and this will not be counted for computation of SGPA or CGPA.
5. Semester Grade Point Average (SGPA)
SGPA for a semester is calculated as under, after the student has passed in all the
courses/subjects of a semester.
k k
SGPA    Credits of Subject i  Grade Points for Subject i    Credits of Subject i 
i 1 i 1

Where k = No. of Courses/Subjects in Semester.


6. Cumulative Grade Point Average (CGPA)
CGPA is calculated as under, after the student has passed in all the courses/subjects of all the
semesters of the program as per prescribed scheme of studies.
N N
CGPA    Credits of Semester j  SGPA of Semester j    Total Credits of Semester j 
j 1 j 1

Where N = Total Number of Semester in the Program.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 4


Om Sterling Global University
7. Conversion of Grade Point Average Into Percentage of Marks
For conversion of Grade point Value of CGPA for all the semester, into percentage of marks;
the CGPA is to be multiplied by 10
(% Marks= 10 X CGPA).
8. Award of Division (Course/Subject to earning of total prescribed credit of all the semester):
1 7.5 ≤ CGPA I Division with Distinction
2 6 ≤ CGPA < 7.5 I Division
3 5 ≤ CGPA < 6 II Division
4 4.5≤ CGPA < 5 Pass
Calculation of SGPA and CGPA:

Example:

Table 2

Courses Credits Letter Grade Credit Grade


Grade Value Value Points

A 3 B+ 7 3x7 21

B 3 A 8 3x8 24

C 3 A+ 9 3x9 27

D 2 A 8 2x8 16

TOTAL 11 88

In this case SGPA= Total Grade Points 88 = 8.0

Credits 11

Suppose the SGPA in two successive semesters are 7.0 and 8.0 with 26 and 24 respective course
credits, then the

CGPA = 7x26+8x24 = 374 = 7.48


26+24 50

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 5


Om Sterling Global University
M. Com. 1st Semester
Teaching
Evaluation Scheme
Sr. Course Schedule Exam
Course Title Credit
No. Code Total Hours
L T P Internal External Total

Management
Process and MCO
1. 4 0 0 4 4 40 60 100 3
Organization M-101
Behavior***

2. Business MCO
M-102 4 0 0 4 4 40 60 100 3
Environment*

Managerial MCO
3. M-103 4 0 0 4 4 40 60 100 3
Economics**
Financial
MCO
4. Accounting M-104 4 0 0 4 4 40 60 100 3
and Reporting
Business MCO
5. M-105 4 0 0 4 4 40 60 100 3
Statistics**
Computer
Applications in MCOM
6. 2 0 0 2 2 20 30 50 3
Business and -106
Cyber Security
Computer
Applications in
MCOM
7. Business and 0 0 2 2 1 25 25 50 3
-121
Cyber Security
- Practical
Total 22 0 2 24 23 245 355 600

Note:
*** Subjects are common with MBA, MBA (Part-Time) & MBA Executive
**Subjects are common with MBA & MBA (Part-Time)
* Subjects are Common with MBA

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 6


Om Sterling Global University
M. Com. 2nd Semester
Teaching
Evaluation Scheme
Sr. Course Schedule Total Exam.
Course Title Credit
No. Code Hours Hours
L T P Internal External Total

International MCOM
1. Business 4 0 0 4 4 40 60 100 3
Environment* -201

Corporate
2. MCOM
Financial -202 4 0 0 4 4 40 60 100 3
Management**
Marketing MCOM
3. -203 4 0 0 4 4 40 60 100 3
Management**
Human
MCOM
4. Resource -204 4 0 0 4 4 40 60 100 3
Management**
Management
MCOM
5. and Cost -205 4 0 0 4 4 40 60 100 3
Accounting
Research MCOM- 4 40 60 100 3
6. 4 0 0 4
Methodology** 206
Seminar on
Indian Ethos
and MCOM- 0 0 0 0 1 50 -- 50 3
7. Contemporary 221
Issues in
Business
Total 24 0 0 24 25 290 360 650

Note:
**Subjects are common with MBA & MBA (Part-Time)
* Subjects are Common with MBA

* Seminar will be organized by a committee of not less than two teachers.

The students shall be required to opt any two optional groups for specialization (one major and one
minor) in 3rd Semester which will be same for 4th semester. In each 3rd and 4th semester, students are
required to opt three papers from major specialization and two papers from minor specialization out of
the paper choice given under each specialization group for both the semesters.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 7


Om Sterling Global University
M. Com. 3rd Semester

Teaching
Evaluation Scheme
Sr. Schedule Total Exam.
Course Title Course Code Credit
No. Hours Hours
L T P Internal External Total

Business MCOM-301
1. Policy and 4 0 0 4 4 40 60 100 3
Strategic
Management*
E-Commerce MCOM-302
2. 2 0 0 2 2 20 30 50 3

Major
3. Specialization 4 0 0 4 4 40 60 100 3
Subject - 1
Major
4. Specialization 4 0 0 4 4 40 60 100 3
Subject - 2
Major
4 40 60 100 3
5. Specialization 4 0 0 4
Subject - 3
Minor
Specialization 4 4 40 60 100 3
6. 4 0 0
Subject - 1
Minor 3
Specialization 4 4 40 60 100
7. Subject - 2 4 0 0

E-Commerce MCOM-321
8. - Practical 0 0 2 2 1 25 25 50 3
Total 26 0 2 28 27 285 415 700

Note:
* Subjects are Common with MBA

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 8


Om Sterling Global University
Specialization Options along with courses for 3rd Semester are as under:

Accounting and Finance


Course Code Course Title L T P Credits Internal External Total
MCAF-361 Security Analysis &
Investment 4 0 0 4 40 60 100
Management*
MCAF-362 Contemporary Issues in
4 0 0 4 40 60 100
Accounting
MCAF-363 Financial Restructuring
4 0 0 4 40 60 100
and Valuation
MCAF-364 Financial Statement
4 0 0 4 40 60 100
Analysis
MCAF-365 Financial Institutions and
4 0 0 4 40 60 100
Markets
MCAF-366 Risk Management and 4 40 60 100
4 0 0
Insurance*
Note:
* Subjects are Common with MBA

Human Resource Management


Course Code Course Title L T P Credits Internal External Total
Human Resource
MCHR-361 4 0 0 4 40 60 100
Planning*
MCHR-362 Labour Laws 4 0 0 4 40 60 100
Management of
MCHR-363 4 0 0 4 40 60 100
Industrial Relations*
MCHR-364 Leadership Dynamics 4 0 0 4 40 60 100
Compensation
MCHR-365 4 0 0 4 40 60 100
Management*
Global Human Resource 4 40 60 100
MCHR-366 4 0 0
Management
Note:
* Subjects are Common with MBA

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 9


Om Sterling Global University
Marketing Management
Course Code Course Title L T P Credits Internal External Total
MCMM-361 Services Marketing* 4 0 0 4 40 60 100
MCMM-362 Consumer Behaviour 4 0 0 4 40 60 100
MCMM-363 Sales and Distribution
4 0 0 4 40 60 100
Management*
MCMM-364 Logistics Management* 4 0 0 4 40 60 100
MCMM-365 Product and Brand
4 0 0 4 40 60 100
Management*
MCMM-366 Advertising 4 40 60 100
4 0 0
Management

Note:
* Subjects are Common with MBA

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 10


Om Sterling Global University
M. Com. 4thSemester

Teaching
Evaluation Scheme
Sr. Course Schedule Total Exam.
Course Title Credit
No. Code Hours Hours
L T P Internal External Total

Business MCOM
1. Legislation* -401 4 0 0 4 4 40 60 100 3

Entrepreneurship MCOM
2. Development* -402 4 0 0 4 4 40 60 100 3

Major
3. Specialization 4 0 0 4 4 40 60 100 3
Subject - 1
Major
4. Specialization 4 0 0 4 4 40 60 100 3
Subject - 2
Major
4 40 60 100 3
5. Specialization 4 0 0 4
Subject - 3
Minor
Specialization 4 4 40 60 100 3
6. 4 0 0
Subject - 1
Minor
Specialization 4 4 40 60 100 3
7. 4 0 0
Subject - 2
Comprehensive MCOM
-421 0 0 0 0 1 -- 50 50 3
8. Viva-Voce

Total 28 0 0 28 29 280 520 750

Note:
* Subjects are Common with MBA

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 11


Om Sterling Global University
Specialization Options along with courses for 4th Semester are as under:

Accounting and Finance


Course Code Course Code L T P Credits Internal External Total
Management of Banks
MCAF-461 & Financial 4 0 0 4 40 60 100
Institutions
Fundamentals of
MCAF-462 4 0 0 4 40 60 100
Insurance
Stock Market
MCAF-463 4 0 0 4 40 60 100
Operations
Working Capital
MCAF-464 4 0 0 4 40 60 100
Management*
Financial and
MCAF-465 Commodity 4 0 0 4 40 60 100
Derivatives*
MCAF-466 4 40 60 100
Business Taxation 4 0 0

Note:
* Subjects are Common with MBA

Human Resource Management


Course Code Course Code L T P Credits Internal External Total
Performance
MCHR-461 4 0 0 4 40 60 100
Management*
Labour Welfare and
MCHR-462 4 0 0 4 40 60 100
Social Security*
Organisational
Change and
MCHR-463 4 0 0 4 40 60 100
Intervention
Strategies*
Counseling Skills for
MCHR-464 4 0 0 4 40 60 100
Managers*
Managing
MCHR-465 Interpersonal & Group 4 0 0 4 40 60 100
Processes
Human Resource
MCHR-466 4 40 60 100
Development and 4 0 0
Auditing
Note:
* Subjects are Common with MBA

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 12


Om Sterling Global University
Marketing Management
Course Code Course Code L T P Credits Internal External Total
MCMM-461 Marketing Research* 4 0 0 4 40 60 100
MCMM-462 Rural Marketing* 4 0 0 4 40 60 100
MCMM-463 Industrial Marketing* 4 0 0 4 40 60 100
MCMM-464 Social Marketing* 4 0 0 4 40 60 100
Digital and Social
MCMM-465 4 0 0 4 40 60 100
Media Marketing*
Customer
MCMM-466 4 40 60 100
Relationship 4 0 0
Management
Note:
* Subjects are Common with MBA

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 13


Om Sterling Global University
M. Com.
First Semester
MCOM-101: Management Process and Organization Behaviour
(This course is common with MBAP-101, MBA-101, & MBAE-101)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Meaning, nature and scope of management; Management thoughts; Approaches to management:
Scientific process, Decisions theory school, Quantitative and system school, Contingency theory
of management; Managerial skills; Social responsibility of managers.

Unit-II
Managerial Functions: Planning - concepts significance, types; Organizing – concept principles,
types of organizations, authority responsibility, power, delegation, decentralization, Staffing;
Directing (Leading, Motivating and Communicating); Coordinating; controlling, process and
techniques.

Unit-III
Organizational Behaviour: concepts, determinants, challenges and opportunities of OB;
contributing disciplines to the OB; Organizational culture and climate; Factors affecting OB;
Understanding and managing individual behavior, Personality, Perception, Values, Attitudes and
Learning.

Unit-IV
Understanding and managing group behavior: Interpersonal and group dynamics; Transactional
Analysis; Applications of Emotional Intelligence in organizations. Communication: process,
models of communication, issues in organizational communication. Organizational Change; to
analyze the major concepts of organizational behaviour in business Organizational Development;
Conflict Management and Stress Management.

Text & Reference Books:


1. Robbins; S.P., Organizational Behaviour (13th edition), Prentice Hall of India
Pvt. Ltd., New Delhi.
2. Luthans, Fred, Organizational Behaviour, 11th Edition, Mc Graw Hill International,
NewYork.
3 Robins S.P., Organizational Theory: Structure Design and Application, 3rd ed.,

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 14


Om Sterling Global University
MCOM-102: Business Environment
(This course is common with MBA-105)

Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)


4L+0T+0P End Term Exam: 3 Hours
Unit-I
Indicators of Internal and External Business environment; Environmental scanning and risk
assessment; Concepts of Economic systems; New Industrial Policy-1991 and Recent Financial
and Economic Reforms, Recent Monetary and Fiscal Policy and their impact on Business
Environment.

Unit-II
Impact of Political, Economic, Social and Technological Environment on the Emerging Sectors
of Indian Economy: Public Sector, Private Sectors, Services Sector and SME Sector;
Privatization in India; Public Private Partnership; Challenges and Opportunities in the Rural
sector.

Unit-III
Globalization Business Environment; Opportunities and challenges for MNCs in India; Foreign
investment in India; Indian Foreign Trade and its Impact on Balance of Payment, Exchange rate
Movements and India’s Competitiveness in the world economy; World Trade Trends and
Economic Integration. Contemporary Issues: Climate change, Food security, Geopolitics
Sustainable Development and De-Globalization.

Unit-IV
Legislations for Social Responsibilities- Consumer protection Act, 1986 and its Amendments,
Competition Act, 2002 and its Amendments and Environmental Protection Act, 1986; Foreign
Exchange Management Act,1999 (FEMA) and their influences on the Business Environment.

Text & Reference Books:


1. Faisal Ahmed and M. Absar Alam. Business Environment: Indian andGlobal
Perspective, PHI, New Delhi.2014
2. Cherunilam, Francis, Business Environment, Himalya Publishing House.
3. Misra, S.K. & Puri, V.K., Indian Economy, Himalya PublishingHouse.
4. Aswath Thapa, K., Business Environment, Excel Books.
5. Bedi S.K., Business Environment, Excel Books.
6. Khujan Singh, Business Environment – Theory and Practice, IAHRW Publications
7. Paul Jastin, Business Environment, Tata Mc GrawHill.
8. Economic Survey, Govt. of India.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 15


Om Sterling Global University
MCOM-103: Managerial Economics
(This course is common with MBAP-103, MBA-103 & MBAE-105)

Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)


4L+0T+0P End Term Exam: 3 Hours

Unit-I
Theory of demand and consumer equilibrium-utility and indifference curve approach; Demand
function; Elasticity of demand and its significance in managerial decision-making; Demand
forecasting and its techniques.

Unit-II
Theory of Cost: Types of cost: production cost, selling cost, R&D Cost, short run and long run
cost curves, relation between cost and revenue, break-even point; Economies and diseconomies
of scale and scope; Production function : Short term and long run production function, law of
variable proportion and return to scale, Iso-quantcurves.

Unit-III
Market Structure and Competition: Price and output determination under perfect competition,
monopoly, monopolistic competition and oligopoly.

Unit-IV
Modern theories of firm: Bamoul’s theory of sales maximization, Managerial Theory,
Behaviourial Theory; National Income: Concept and Measurement.

Text & Reference Books:


1. Ferguson, P. R.Rothschild, R. Ferguson G.J. , Business Economics, Palgrave Macmillan.
2. Dwivedi, D.N., Managerial Economics, Vikas Publication.
3. Salvatore, Managerial Economics in Global Economy, Thomson Learning.
4. Thomas, C.R. & Maurice S.C., Managerial Economics, Tata McGrawHill.
5. Koutsoyiannis, A., Modern Economics, Macmillian

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 16


Om Sterling Global University
MCOM- 104: Financial Accounting and Reporting
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours

Unit-I
Introduction to Accounting: Meaning, nature and scope, branches of accounting; Generally
accepted accounting principles (GAAP); Demand and supply of financial statement information:
Parties demanding financial statement information, Conflicts among parties, factors affecting
demand for financial statement information.

Unit-II
Accounting Cycle: Business transactions and source documents, Analyzing transactions,
Journalizing and posting transactions, preparing a trial balance, adjusted trial balance and
preparation of financial statements of trading concerns. Final Accounts with adjustments.

Unit-III
The conceptual framework of financial Statements: purpose of the framework, scope and
coverage, Qualitative characteristics of financial statements, Concept of capital and capital
maintenance. Performa financial statements of corporate entities. Significance of notes to
financial statements and accounting policies. Other financial reports: Auditor’s report, Directors
report and corporate governancereport.

Unit-IV
Quality of earnings: Window dressing, Creative financial practices, impact of extraordinary
items, Quality of disclosure in reported earnings. Financial Distress: meaning, indicators, models
of distress prediction.

Text & Reference Books:


1. Foster, George, Financial Statement Analysis, Pearson Ecducation Incl., SecondEdition.
2. Gupta, R.L. and Radhaswamy, M., Advanced Accountancy Sultan Chand & Sons,
NewDelhi.
3. Shukla, M.C., Grewal, T.S. and Gupta, S.C., Advanced Accounts, S. Chand &
Company, New Delhi.
4. Anthony R.N., D.F. Hawkins and K.A. Merchant, Accounting: Text and Cases ,
McGraw Hill, 1999
5. Jawahar Lal, Accounting Theory and Practice, Himalaya Publishing House

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 17


Om Sterling Global University
MCOM-105: Business Statistics
(This course is common with MBAP-102, MBA-102)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours

Unit-I
Univariate analysis: central tendency, dispersion, coefficient of variation, skewness and kurtosis;
Probability: Introduction, importance, calculation of probability, addition theorem, multiplication
theorem, conditional probability, Bayes Theorem, Mathematical expectation. Theoretical
probability distributions: Binomial, Poisson, Normal Distribution; their characteristics and
applications.

Unit-II
Sampling: probability and non probability sampling methods; Sampling distribution and its
characteristics; Hypothesis testing: hypothesis formulation, type of errors and power test;
Analysis of variance, Chi-square test

Unit-III
Correlation analysis: simple, partial and multiple correlations; Regression analysis: simple linear
regression model, ordinary least square method. Time series analysis: components of a time
series and their measurements and uses.

Unit-IV
Index numbers: meaning and types, methods for measuring indices, adequacy of indices;
Statistical quality control: causes of variation in quality, Control Charts, Acceptance sampling.

Text & Reference Books:


1. Gupta, S.P., Statistical Methods, Sultan Chand &Sons
2. Anderson, Sweeney and Williams, Statistics for Business and Economics, Cengage Learning.
3. Ken Black, Business Statistics, Wiley.
4. Levin, Richard I and David S Rubin, Statistics for Management, Prentice Hall ,Delhi.
5. Aczeland Sounderpandian, Complete Business Statistics, Tata McGraw Hill, New Delhi.
6. Hooda, R.P., Statistics for Business and Economics Macmillian, New Delhi.
7. Heinz, Kohler, Statistics for Business & Economics, Harper Collins, New York.
8. Lawrence B. Morse, Statistics for Business & Economics, Harper Collins ,NY

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 18


Om Sterling Global University
MCOM-106: Computer Applications in Business and Cyber Security
Credit: 02 Max. Marks: 50 (Internal: 20, External: 30)
2L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction and definition of computer; Brief history (Analog, Digital, Binary language); Major
components of a computer system; Interfacing with a computer; Hardware and Software,
Introduction to languages, compiler, interpreter and assembler;

Unit-II
Operating Systems: Definition, Functions, Types and Classification. Computer Networks:
Overview and Types (LAN, WAN and MAN) and network topologies;

Unit-III
Internet Basics: Basic ways of connecting to the internet, Web Browsers, Search Engines, Internet
Protocols and IP Address. E-commerce: Introduction, Comparison between Traditional commerce
and Ecommerce, Advantages & disadvantages of E-commerce; Buying & Selling on Internet.

Unit-IV
Cyber Security: Perspective of Cyber security, Application security, Information security,
Network security, End-user education, Cryptography / Encryption, Security issues in wireless,
Security Threats and Vulnerabilities, Ethical Responsibility - Business Ethics, Technology
Ethics; Cyber Crime and Privacy Issues. Brief introduction to Information Technology Act,
2000, IT (Amendment) Act

Text & Reference Books:


1. Ram, B., Computer Fundamentals, New Age Publications.
2. Rajaraman, V., Introduction to Information Technology ,PHI.
3. Shrivastava., Fundamental of Computer& Information Systems ,Wiley Dreamtech.
4. Chwan-Hwa (John) Wu, J. David Irwin, Introduction to Computer
Networks and Cybersecurity, CRCPress.
5. Aparna Viswanathan, Cyber Law, Lexis NexisButterworths

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 19


Om Sterling Global University
MCOM-121: Computer Applications in Business and Cyber Security -
Practical
Credit: 01 Max. Marks: 50 (Internal: 25, External: 25)
0L+0T+2P End Term Exam: 3 Hours

 Working with Microsoft Word


 Working with Microsoft Excel
 Working with Microsoft PowerPoint
 Working with Internet & Computer Networking
 Usage of E-commerce websites on Internet
 Security Software and Firewalls

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 20


Om Sterling Global University
M. Com.
Second Semester
MCOM- 201: International Business Environment
(This course is common with MBA-205)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+P End Term Exam: 3 Hours

Unit- I
International Business: Importance, nature and scope; Management of international business
operations – complexities and issues; IT and international business; India’s involvement in
International Business; Factors affecting International Business: Social and Cultural, Economic,
Political, Legal and technological advancement; Globalization - Features and Components,
Advantages and Disadvantages.

Unit- II
Theories of international trade: Classical and modern theories of international trade; Modes of
entry into International Business: Exporting, Licensing, Franchising, Contract Manufacturing,
Trunkey projects, Foreign Direct Investments and Joint Ventures.

Unit- III
Multinationals (MNCs) in International Business: Issue in investment, technology transfer,
pricing and regulations; International collaborations and strategic alliances. Trade barriers: tariff
and non-tariff barriers, optimal tariff; Balance of payments; Exchange rate determination.

Unit- IV
International Economic Institutions: WTO, IMF, World Bank. WTO and India; Regional
Economic Integration; Theory of customs union: Partial and General Equilibrium analysis;
Emerging markets: BRICS and ASEAN.

Text & Reference Books:


1. Danoes, John D. Radebaugh, Lee H., and Daniel P. Sullivan International Business:
Environment and Operations, Prentice Hall.

2. Czinkota, Ronkainen and Moffett, International Business, Cengage Learning, 7thed.


3. Griffin, Ricky W. and Pustay, Michael W, International Business: A Managerial
Perspective, Prentice Hall.
4. Hill, Charles, W.L., International Business, McGraw Hill Company, NewYork,.
5. P. Subba Rao, International Business, Himalaya Publishing House.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 21


Om Sterling Global University
MCOM-202: Corporate Financial Management
(This course is common with MBA-203 & MBAE-206)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Financial Management: meaning, objectives and scope; types of financial decisions, risk-return
framework for financial decision –making; Time value of money; Capital Budgeting Decisions:
nature, importance and types of investment decision; techniques of evaluating capital bud getting
decisions, risk analysis in capital bud getting.

Unit-II
Capital Structure Decisions: optimum capital structure; theories of capital structure; factors
determining capital structure. Sources of long term and short term finance. Cost of Capital:
concept and importance; computations of cost of various sources of finance; weighted average
cost of capital.

Unit-III
Working Capital Management: Concept and types of working capital; operating cycle,
determinants of working capital, estimation of working capital requirement; working capital
policy; Management of cash, accounts receivables and inventories; financing working capital.

Unit-IV
Dividend Policy: Dividend and its forms, theories of dividend policy and their impact on the value
of a firm; types of dividend policy; Corporate Restructuring: Types of business combinations,
motives of mergers and acquisitions, valuation of mergers and acquisitions.

Text & Reference Books:


1. Van Horne, James C., Financial Management and Policy , Prentice Hall of India.
2. Pandey I. M., Financial Management, Vikas Publishing.
3. Damodaran, A, Corporate Finance: Theory and Practice , John Wiley &Sons.
4. Hampton, John. Financial Decision Making, Englewood Cliffs, Prentice Hall Inc.
5. Khan, M.Y. & Jain, P.K., Financial Management, McGraw Hill.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 22


Om Sterling Global University
MCOM-203: Marketing Management
(This course is common with MBA-201 & MBAE-205)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Nature, Scope and concept of marketing, corporate orientations towards the marketplace;
Marketing Mix; Marketing Environment and Environment scanning; Marketing information
system and Marketing research; Understanding consumer and industrial markets; Market
segmentation, Targeting and Positioning.

Unit-II
Product decisions: product concept, classification of products, product mix, product life cycle,
new product development, branding packaging and labeling decisions; Pricing Decisions:
significance of price, factors affecting pricing decisions, procedure of setting price, pricing
methods, pricing policies and strategies.

Unit-III
Distribution channels and Logistics management: nature, types and role of intermediaries,
factors influencing the channel selection, intensity of market coverage; Channel behaviour and
Organization: conflict management, vertical marketing system, horizontal marketing system,
hybrid marketing system; Logistics management: objectives and major decisions areas of
logistics. Promotional and communication decisions: promotion as communication, elements of
promotion mix, factors influencing promotion mix, role of advertising, sales promotion, personal
selling and public relations.

Unit-IV
Holistic marketing for the long run: Trends in marketing practices, Internal marketing, Socially
responsible marketing, Marketing implementation and control; New issues in marketing-
Globalization, Consumerism, Green marketing, Direct marketing, Network marketing, Event
marketing, Rural marketing, Ethics in marketing.

Text & Reference Books:

1. Kotler, Philip & Armstrong, G., Principles of Marketing.

2. Kotler Philip, Marketing Management.

3. Perreault, William D. & McCarthy, Jr. E. Jerome, Basic Marketing.

4. Czinkota & Kotabe, Marketing Management.

5. Ramaswamy, V. S. & Namakumari, S., Marketing Management: Planning, Control.


th
6. Kotler, Lane and Keller. Marketing Management, 15 edition.

7. Rajan Saxena, Marketing Management.

8. R.Srinivas, Case Studies in Marketing – Indian context.

9. Stanton, Fundamentals of Marketing.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 23


Om Sterling Global University
MCOM-204: Human Resource Management
(This course is common with MBA-202 & MBAE-204)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Concepts and perspectives of Human Resource Management; Human Resources Management in
a changing environment; Managerial and operative functions of HRM.

Unit-II
Recruitment, Placement and Retention Strategies: Human Resource Planning; Job Analysis;
Methods of Manpower Search; Attracting, Selecting and Retaining Human Resources; Induction
and Socialization.

Unit-III
Training and Development: Manpower Training and Development; Performance Appraisal and
Potential Evaluation; Career and Succession Planning; Talent Management.

Unit-IV
Employee Relations and Compensation Administration: Job Evaluation and Compensation
Management; Incentives and Employee Benefits; Employee Welfare; Industrial Relation;
Employee Separation Practices, HR Accounting and audit.

Text & Reference Books:


1. Aswathappa, K., Human Resource and Personnel Management, Tata McGraw Hill.
2. Dessler, G., Human Resource Management, Pearson Education.
3. Venktesh, D.N. & Jyothi P., Human Resource Management, Oxford University Press.
4. Bohlander, G. & Snell, S., Human Resource Management, Cengage Learning.
5. Patnayak, B., Human Resource Management, PHIL earning.
6. Rao,V.S.P., Human Resource Management, Excel Books.
7. Cascio,W.Y., Managing Human Resources, Irwin-McGraw Hill.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 24


Om Sterling Global University
MCOM-205: Management and Cost Accounting
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Management Accounting-Nature, Functions, Objectives and Scope; Financial Accounting vs.
Cost Accounting vs. Management Accounting; Role and Responsibilities of Management
Accountant in a Business Organization. Cost Accounting: Meaning, cost concepts and
classifications.

Unit-II
Budgetary Control: Definition; Installation of the System; Classification of the Budgets;
Behavioural aspects of Budgeting. Standard Costing and Variance Analysis: Concept; Setting of
Standards; Analysis of different types of material, labour, overhead and sales variances.

Unit-III
Marginal Costing and Break even analysis: Cost – Volume- Profit Analysis; Different types of
Break-even Points and Charts; Application of Marginal costing to managerial decision making.

Unit-IV
Responsibility Accounting: Concept and significance; Organizational structure and
Decentralization; cost and benefits of decentralization; Responsibility Centers: Cost Centre,
Revenue centre, Profit centre and Investment centre; Transfer pricing; Alternative Transfer
Pricing Methods. Divisional Performance Measurement: Return on Investment; Residual
Income; Economic Value Added and Return on Sales; Non – Financial Performance measures;
Balanced Scorecard.

Text & Reference Books:


1. Anthony A. Atkinson,, Robert S. Kaplan– Advanced Management Accounting – Prentice

Hall of India, N. Delhi.


2. Charles T. Horngren, Gary L. Sundem and William O. Stratton – Introduction to

Management Accounting – Pearson Education, Delhi.


3. Bhattacharyya, Debarshi – Management Accounting –Pearson.

4. Charles T. Horngren, George Foster and Srikant M. Daller – Cost Accounting : A

Managerial Emphasis – Prentice Hall of India, New Delhi.


5. M.Y.Khan, P.K.Jain – Management Account – Tata McGraw Hill.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 25


Om Sterling Global University
MCOM-206: Research Methodology
(This course is common with MBA-207 & MBAE-202)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours

Unit-I
Introduction to Business Research. Formulation of the research problem and development of
research hypotheses. Characteristics of Good Research, Ethics in Business Research. Research
Process: Problem definition, Research Process, Research Design (Exploratory Research,
Descriptive research and Experimental Research)

Unit-II
Data collection, measurement and scaling: Secondary data collection methods, qualitative
methods of data collection, attitude measurement and scaling, and questionnaire designing.
Sampling Design: Sampling concepts, sampling techniques, sample size determination and data
processing.

Unit-III
Preliminary data analysis and interpretation: Univariate and Bivariate analysis of data, Testing
of hypotheses, Analysis of variance techniques ( one way and two way ANOVA), non-
parametric tests ( chi-square test, run test, one sample and two sample sign test, Mann- Whitney
U test, Wilcoxon Signed Rank Test and Kruskal – Wallis Test).

Unit-IV
Advance Data analysis techniques: Correlation and regression analysis, Factor Analysis,
Discriminant analysis, Cluster analysis and multidimensional scaling. Report writing and
presentation of results.

Text & Reference Books:


1. Chawla Deepak and Neena Sondhi, Research Methodology, Vikas Publishing House Pvt.
Ltd.

2. Malhotra K. Naresh and Das Satyabhushan, Marketing Research, Pearson Education,


New Delhi, (SixthEdi.)
3. Zikmund William G., Business Research Methods,Thomson

4. Cooper Donald R & Schindler Pamela S, Business Research Methods, McGraw Hill

5. Kothari C R, Research Methodology & Technique, New Age International Publisher

6. Parnneevselvam R, Research Methodology, Prentice Hall ofIndia

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 26


Om Sterling Global University
MCOM 221: Seminar on Indian Ethos and Contemporary Issues in
Business
Credit: 01 Max. Marks: 50 (Internal: 50, External: 0)
0L+0T+0P End Term Exam: 3 Hours

The objectives of this Seminar course are to:

-verbal
communication in the social and professional sphere
-

stening etc.

By the end of the course a student is expected to be able:

communicative competence, identifying and overcoming problem sounds.


with the audience.

General Guidelines:

subject.

teacher.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 27


Om Sterling Global University
COMPULSORY COURSES
Third Semester
MCOM-301: Business Policy and Strategic Management
(This course is common with MBA-301)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
An introduction to business policy - Nature, Objective and importance of business policy; An
overview of strategic management; Strategic decision making; Process of strategic decision
making.

Unit-II
Strategy formulation: Company’s vision, mission and objectives; Environmental and
organizational appraisal, Strategic alternatives and choice; Types of strategies; Business ethics
and corporate strategy, Concept of value chain, core competency, resource base theory and
competitive advantage.

Unit-III
Strategy implementation: Designing organizational structure and activating strategies; Matching
structure and corporate strategy, Structural, Behavioral and Functional implementation.

Unit-IV
Strategy Evaluation: Strategic evaluation and Control, Strategic and Operational Control;
Techniques of evaluation and control.

Text & Reference Books:


1. Jauch & Glueek, Business Policy and Strategic Management, McGraw-Hill Publications.
2. Thampson A.A. and Stickland A.J, Strategic Management- Concept and cases, Pearson
3. Michael Porter, Competitive Advantage of Nations, Free Press.
4. Azhar Kazmi, Business Policy and Strategic Management, Thomson Learning
5. Kenneth, A. Andrews, Concepts of corporate Strategy, Irwin/McGraw-Hill
6. Melvin J. Stanford, Management Policy, Prentice-Hall
7. Pearce, J. A., II, and R. B. Robinson, Jr. Strategic Management: Strategy Formulation,
Implementation, and Control, Chicago, IL: R. D. Irwin, Inc

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 28


Om Sterling Global University
MCOM-302: E-Commerce
Credit: 02 Max. Marks: 50 (Internal: 20, External: 30)
2L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction – meaning, nature, concepts, advantages and reasons for transacting online,
categories of e-commerce; planning online business: nature and dynamics of the internet, pure
online vs. brick and click business, assessing requirement for an online business, designing,
developing and deploying the system, one to one enterprise.

Unit-II
Technology for online business – internet, IT infrastructure; middleware contents: text and
integrating e-business applications; mechanism of making payment through internet: online
payment mechanism, electronic payment systems, payment gateways, visitors to website, tools for
promoting website; plastic money: debit card, credit card; laws relating to online transactions.

Unit-III
Applications in e-commerce – e-commerce applications in manufacturing, wholesale, retail and
service sector.

Unit-IV
Virtual existence – concepts, working, advantages and pitfalls of virtual organizations, work face,
work zone and workspace and staff less organization; designing on E-commerce model for a
middle level organization: the conceptual design, giving description of its transaction handling,
infrastructure and resources required and system flow chart; security in e-commerce: digital
signatures, network security, data encryption secret keys, data encryption.

Text & Reference Books:


1. Murty, C.V.S., E-Commerce, Himalaya Publications, New Delhi
2. Kienam, Managing Your E-Commerce business, Prentice Hall of India, N.Delhi.
3. Kosiur, Understanding E-Commerce, Prentice Hall of India, N.Delhi.
4. Kalakota, Whinston , Frontiers of Electronic Commerce, Addison Wesley.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 29


Om Sterling Global University
ELECTIVE SPECIALIZATION COURSES
FINANCE SPECIALIZATION

Third Semester
MCAF-361: Security Analysis & Investment Management
(This course is common with MBFI-361)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
The Investment Environment - Meaning and objective of investment, investment vs. gambling
and speculation, investment alternatives, investment process, concept of return and risk.

Unit-II
Security Analysis – Fundamental analysis: economic analysis, industry analysis and company
analysis. Technical analysis: assumptions Dow theory, chart patterns, moving averages and
market indicators. Efficient market theory: weak form hypothesis, semi-strong form hypothesis
and strong form hypothesis.

Unit-III
Fixed Income Securities - Bond fundamentals: bond characteristics, pricing and yields.
Valuation of fixed income and variable income securities.

Unit-IV
Indian Security Market - New issue market, secondary market: SEBI, NSE, BSE and market
indices. Recent trends in Indian and international stock markets, exposure to leading business
web portals like www.moneycontrol.com, www.bloomberg.com etc.

Text & Reference Books:


1. Reilly, Frank K. And Brown, Keith C., Investment Analysis and Portfolio Management, South-
Western Cengage Learning India Pvt. Ltd.
2. Bodie, Z., Kane, A. and Marcus, A., Investments, McGraw-Hill.
3. Fischer, Donald E. and Jordan, Ronald J., Security Analysis and Portfolio Management, Prentice
Hall of India.
4. Sharpe, William F. et al, Investment. New Delhi, Prentice Hall of India.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 30


Om Sterling Global University
MCAF-362: Contemporary Issues in Accounting
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Accounting Standards: meaning, nature and rationale IFRS- characteristics, benefits, challenges
in implementations and its relevance. Ethical issues in accounting.

Unit-II
Price-level accounting; meaning and scope, major drawbacks of historical cost system, utility
and applications. Environmental Accounting: methodology, objectives and observations.

Unit-III
Social reporting: meaning, nature, need and models of social disclosure. Human Resource
Accounting: meaning, nature and scope and approaches.

Unit-IV
Economic Value Added (EVA): concept, approaches to computation, applications and short
comings, Corporate Reporting: concept of disclosure in relation to published accounts, issues
and recent trends in corporate reporting.

Text & Reference Books:


1. Accounting Theory by L.S. Porwal
2. Accounting Theory by Jawahar Lal
3. Internation Financial Reporting Standards (IFRSs)- by Taxmann Publications P Ltd.
4. IFRS: A Quick Reference Guide by Rubert Kirk.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 31


Om Sterling Global University
MCAF-363: Financial Restructuring and Valuation
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours

Unit-I
Corporate Restructuring: Meaning, Need, Scope and Modes of Restructuring; Historical
Background; Emerging Trends; Planning, Formulation and Execution of Various Corporate
Restructuring Strategies - Mergers, Acquisitions, Takeovers, Disinvestments and Strategic
Alliances, Demerger.

Unit-II
Financial Restructuring: concept & need for Financial Restructuring, Reduction of Capital;
Reorganization of Share Capital; Buy-Back of Shares – Concept and Necessity; Procedure for
Buy-Back of Shares by Listed and Unlisted Companies. Legal, Economic, Taxation and
Financial aspects of Mergers and Amalgamation.

Unit-III
Valuation: Meaning, Objective & Scope of Valuation; Principles of Valuation; Preliminary
Work relating to Valuation; Valuation Standards and Valuation Analysis; Valuation
Techniques; Historical Earnings Valuation; Asset Based Valuation; Market Based Valuation.

Unit-IV
Regulatory Aspects of Valuation: Legal & Regulatory aspects related to Valuation such as
SEBI Regulations/ RBI Regulations; Income Tax Implications; Valuations for Different
Strategies-Merger & Acquisition, Demerger, Slump Sale, Liquidation and Corporate
Insolvency, Internal &External Restructuring, Valuation of Intangibles, Valuation of Securities.

Text & Reference Books:


1. Corporate Restructuring Valuation and Insolvency by The Institute of Company Secretaries of India
2. Ray, Mergers and Acquisition Strategy, Valuation and Integration, PHI
3. Ramaiya, A., Guide to Companies Act, LexisNexis Butterworths, Wadhwa, Nagpur
4. Sampath, K., R., Mergers/Amalgamations, Takeovers, Joint Ventures, LLPs and Corporate
Restructure, Snow White Publications
5. Handbook on Mergers Amalgamations and takeovers by The Institute of Company Secretaries of
India

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 32


Om Sterling Global University
MCAF-364: Financial Statement Analysis
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to Corporate Financial Statements: Preparation of balance sheet of a company as
per schedule VI of the Indian companies act, horizontal & vertical form of company balance
sheet. Understanding different types of profit viz. PBIT, PBT, PAT, Operating profit &
distributable profit.

Unit-II
Annual report of a joint stock company- Chairman’s statement, Directors’ report, management
discussion & analysis, report on corporate governance, auditor’s report, corporate income
statement & balance sheet, significant accounting policies and notes on accounts.

Unit-III
Financial Forecasting: Sales forecast, preparation of Performa income statement, Performa
balance sheet, growth and external funds requirement, computerized financial planning system.

Unit-IV
Value & price: Need of valuation, valuation of an asset with guaranteed cash flows, introducing
uncertainty into valuation (valuing an asset with default risk & equity risk), valuing an asset
with an infinite life-equity & firm valuation, market prices & values.

Text & Reference Books:


1. Friedson and Alvarez, “Financial Statement Analysis: A practioners’ Guide”, Wiley finance.
2. Leonard Soffer and Robin Soffer, “Financial Statement Analysis: A Valuation Approach”, Pearson
Education, Latest Edition.
3. Bernstein, Leopold A., “Understanding Corporate Reports: A guide to financial statements”, Dow
Jones-Irwin, Latest Edition.
4. Ambrish Gupta, “Financial Accounting for Managers: An Analytical Perspective”, Prentice Hall.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 33


Om Sterling Global University
MCAF-365: Financial Institutions and Markets
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Financial System and Economic Development Interrelationship between financial system &
economic development, Interest rate components & dynamics.

Unit-II
Reserve Bank of India, CCIL, government securities market, money market, Money market
instruments - call money & notice money, treasury bills (TBs), commercial papers (CPs),
certificate of deposits (CDs), commercial bills, repos.

Unit-III
SEBI, equity market, primary market, secondary market, debt market, Indian Foreign Exchange
Market - Foreign Exchange Management Act (FEMA).

Unit-IV
Banking institutions, non-banking financial companies, mutual funds, insurance organizations,
development finance institutions.

Text & Reference Books:


1. Khan M Y : Indian Financial System, Tata Macgraw Hill, New Delhi 2000
2. Bhole, L M : Financial Institutions and Markets : Structure Growth and Innovations. 2nd edition :
New Delhi : Tata McGraw Hill, 1992. 572p.
3. Srivastava, R M : Financial Institutions in Indian Financial Institutions. 3rd revision ed. Mumbai:
Himalya Publishing House, 1996, 734p.
4. I M Pandey, Financial Management: Vikas Publishing House, New Delhi.
5. Prasanna Chandra, Financial Management: Tata Mc-Gaw Hill Co., New Delhi.
6. Reserve Bank of India Annual Report 1999 – 2000.
7. Report on Development Banking : Industrial Development Bank of India, 1995.
8. Economic Survey 1999 – 2000.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 34


Om Sterling Global University
MCAF-366: Risk Management and Insurance
(This course is common with MBFI-362)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to risk management: The Concept of Risk, Risk v/s Uncertainty, Different types of
risk: Credit Risk, asset liability gap risk, interest rate risk, market risk, currency risk, due
diligence risk, systematic and unsystematic risk; Risk Management: meaning, process and
policies;

Unit-II
Measurement and Control of Risk: Identifying Measures and Controlling Risk – Statistical
Method, Fixation of limits: open position/deal size/individual dealers/ stop loss limits. Margins:
value at risk margin, extreme loss margin, mark to market margin

Unit-III
Introduction to insurance; the evolution and growth of Life Insurance nature and scope of
insurance, various types of insurance; Principles of insurance; leading Insurance companies in
India

Unit-IV
Types of Life Insurance Policies: Term Life Insurance, Whole Life insurance, Endowment Life
Insurance, Unit Linked Policies with or without Profit Policies; Customer Evaluation; Policy
Evaluation; Cost and Benefit: Group and Pension Insurance Policies; non life insurance policies:
an overview. Financial derivatives: A tool of non-insurable risk management

Text & Reference Books:


1. Emmett J. Vaughan, Risk Management, John Wiley & Sons, Inc.
2. Rejda, G.E.& McNamara, J.M., Principle of Risk Management & Insurance, Parson
3. A. Suryanarayana, Risk Management Models: A Primer, ICFAI Reader.
4. Marshall Johon F. & Bansal, V. K., Financial Engineering, PHI Learning.
5. Watsham Terry J., Futures and Options in Risk Management, Thomson Learning
6. Karam Pal, Bodla & Garg, M.C., Insurance Management, Deep& deep Publications, New Delhi

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 35


Om Sterling Global University
HUMAN RESOURCE MANAGEMENT SPECIALIZATION
Third Semester

MCHR-361: Human Resource Planning


(This course is common with MBHR-362)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Human Resource Planning: Concept, Objectives, Benefits, Problems; Strategic Human
Resource Planning; Job Analysis.

Unit-II
Human Resource Planning Process and Action Plans: Human Resource Demand Forecasting:
Assessment and Techniques; Human Resource Supply Forecasting: Assessment and
Techniques; Action plans for Recruitment and Selection, Separation, Retention, Training and
Redeployment.

Unit-III
Productivity Management and Human Resource Planning: Work Study, Method Study, Work
Measurement, Job Design, Work Scheduling.

Unit-IV
Human Resource Planning in Changing Context: Human Resource Information System;
Human Resource Accounting and Audit; Structure of Labour Force and Demographic Changes:
Problems and Challenges.

Text & Reference Books:


1. Sekhri, A., Human Resource Planning & Audit, Himalya Publishing House
2. Bhattacharyya D.K., Human Resource Planning, Excel Books India.
3. Dessler, G., Human Resource Management, Prentice Hall of India
4. Rao, V.S.P., Human Resource Management, Excel Books
5. Ashwathappa, K., Text & Cases in Human Resources Management, Tata McGraw Hill
6. D'Cenzo, David A. and Robbins, S. P., Human Resource Management, John Wiley
7. Gomez-Mejia, Luis R., D. B. Balkin, and. Cardy, R. L Managing Human Resources, Prentice Hall
8. Rothwell, W. J., & Kazanas, H. C., Planning and Managing Human Resources, Jaico Publishing
House

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 36


Om Sterling Global University
MCHR-362: Labour Laws
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction, Emergence, Need and Objectives of Labour Laws; Principles of Modern Labour
Laws; Classification of Labour Laws; ILO, Indian Constitution and Labour Legislations.

Unit-II
Regulative Labour Laws: Trade Union Act; Industrial Dispute Act; Factory Act.

Unit-III
Wage-Related Labour Laws: Payment of Wages Act; Minimum Wages Act; Payment of Bonus
Act; Payment of Gratuity Act.

Unit-IV
Social Security Labour Laws: Workmen’s Compensation Act; Employees’ State Insurance Act;
Employees Provident Fund and Miscellaneous Provisions Act.

Text & Reference Books:


1. Singh, B.D., Labour Laws for Managers, Excel Books
2. Malik, P L.,Handbook of Industrial Law, Eastern Books.
3. Kapoor, N.D., Mercantile Law, Sultan Chand and Sons.
4. Taxmannn’s Labour Laws, Taxmann Publishing Pvt. Ltd.
5. Srivastava, S. C., Industrial Relations and Labour Law, Vikas Publishing House.
6. Latest Bare Act of each Act.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 37


Om Sterling Global University
MCHR-363: Management of Industrial Relations
(This course is common with MBHR-361)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Industrial Relations: Concept, evolution, significance, perspectives and organisation; Anatomy
of industrial relations; Industrial relations and the State; Trade Unions: Concept, significance,
types, approaches and objectives, Problems of trade unions in India and recommendations of
National Commission on labour for strengthening of trade unions.

Unit-II
Collective Bargaining: concept, importance and process of bargaining; Participative
Management: Forms of worker’s participation in management; Tripartite and bipartite bodies;
Standing order and Grievance procedure; Code of Discipline.

Unit-III
Industrial Disputes: Conciliation and Board of conciliation; Arbitration: types and evaluation;
Adjudication: Three tier System, Model principles for reference of dispute to adjudication.

Unit-IV
Modern and international Scenario of Industrial relations: Industrial Relations and
Technological Change; Industrial Relations and HRD; ILO and Industrial Relations; Legal
Framework of Industrial Relations; Industrial Relations systems in India, UK, USA and Japan.

Text & Reference Books:


1. Mamoria & Manoria, Dynamics of Industrial Relations; Himalaya Publishing House.
2. Niland, J R.., The Future of Industrial Relations, Sage.
3. Davar; R.S., Personnel Management and Industrial Relations; Vikas Publishing House Pvt Ltd.
4. Manappa, A., Industrial Relations; Tata McGraw Hill Publishing Company Ltd.
5. Dwivedi; R.S., Managing Human Resources and Industrial Relations. Galgotia Publishing
Company.
6. Srivatava; S.C., Industrial Relations and Labour Laws, Vikas Publishing House Pvt Ltd.
7. Venkata Ratnam, C.S., Industrial Relations; Oxford University Press.
8. Sen, R. Industrial Relations in India; Macmillan India Ltd.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 38


Om Sterling Global University
MCHR-364: Leadership Dynamics
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Nature and significance of leadership; Determinants of effective leadership; Trait theory of
leadership.

Unit-II
Behavioral styles in leadership role; Likert’s management system; Managerial grid; Followers
as determinants of effective leadership, life cycle theory.

Unit-III
Situation as determinants of leadership, Fielder‟s contingency theory; Vroom and Yetten
model, Path-goal theory; Attribution theory; Charisma and transformational leadership.

Unit-IV
Interpersonal dynamics, emotional expression in interpersonal relationship, personal change
through interpersonal styles and communication, Johari window and Transactional analysis; t-
groups theory and laboratory methods; Basic and advanced leadership skills.

Text & Reference Books:


1. Hughes, Richard L., Ginnett, Robert C. and Curphy, Gordon J., Leadership: Enhancing the Lessons
of Experience, McGraw Hill.
2. Yukl G.A, Leadership in an Organization, Prentice Hall.
3. Pareek, Udai and Rao, Behavioral Process in an Organization, Oxford IBH.
4. Dubrin, Andrew J., Leadership: Research Findings, Process, and Skills, Bizatantra.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 39


Om Sterling Global University
MCHR-365: Compensation Management
(This course is common with MBHR-365)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Compensation Management- Concept, objectives, nature, types, compensation responsibilities,
compensation philosophies & approaches.

Unit-II
Bases for pay- traditional bases, incentive pay and person-focused pay; Pay for Performance,
Competency Based Pay, Team rewards; Designing Compensation System- internal
alignment(job analysis and job evaluation), external competitiveness and individual
contribution.

Unit-III
Employee Benefits- legally required benefits, discretionary benefits and key issues in employee
benefits; Compensating Executives, Laws relating to Compensation.

Unit-IV
Contemporary Strategic Compensation Challenges- compensation practices of multinational
corporations and working of different institutions related to reward system like wage boards,
pay commissions.

Text & Reference Books:


1. Martocchio, Joseph J, Strategic Compensation: A Human Resource Management
2. Approach, Pearson Education.
3. Milkovich and Newman, Compensation, Tata McGraw-Hill.
4. Armstrong, Michel and Murlis, Helen, Reward Management: A Handbook of Salary
5. Administration, Kogan Page.
6. Bhattacharya, M.S.& Sengupta, N., Compensation Mangement, Excel Books

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 40


Om Sterling Global University
MCHR-366: Global Human Resource Management
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Human and Cultural Variables in Global Organizations: Culture and values, Cross Cultural
Differences and Managerial Implications.

Unit-II
Cultures in Organizations and Hofstede's Study – Cultural dimensions and their HR and
managerial implications.

Unit-III
Evolution of Global Organizations: Cross Cultural Leadership, Motivation and Decision
Making, Cross Cultural Communication and Negotiation.

Unit-IV
Human Resource Management in Global Organizations: Selection, Source criteria for
International Assignment, Compensation and Appraisal System.

Text & Reference Books:


1. Adler, N.J., International Dimensions of Organizational Behaviour, Kent Publications.
2. Bartiett, C. and Ghoshal, S., Transnational Management: Text, Cases and Readings in Cross
Border Management, Irwin.
3. Dowling, P.J., International Dimensions of Human Resource Management, Wadsworth.
4. Hofstede, G., Cultures Consequence: International Differences in Work Related Values, Sage.
5. Marcis, D. & Puffer, S.M., Management International: Cases, Exercises and Readings, West
Publishing.
6. Mead, R., International Management: Cross Cultural Dimensions, Blackwell.
7. Ronen, S., Comparative and Multinational Management, John Wiley.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 41


Om Sterling Global University
MARKETING SPECIALIZATION
Third Semester

MCMM-361: Services Marketing


(This course is common with MBMM-361)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to Services: Service and Technology, Goods versus Services, Service Marketing
Mix, Gap model of Services, important service industries-Hospitality and Tourism,
Transportation, Telecom, Banking and Insurance, Education and Entertainment, Healthcare.
Service classification and challenges in Service Business.

Unit-II
Focus on the Customer: Consumer behaviour in Services, Customer Expectation of Services,
and Customer perception of services. Elements in an effective services marketing research
programme, Building customer relationship, Relationship development strategies, Reasons of
Service failure, Service recovery and strategies.

Unit-III
Aligning Service design and standards: Challenges of Services Innovation and design, new
service development process Service Blueprinting, Customer-defined service standards and its
types, Physical evidence and types of service scape, Strategic roles of service scape.

Unit-IV
Delivering and performing services: Employees role in service delivery, Customers role in
service delivery, Delivering services through intermediaries and electronic channels, Strategies
for matching capacity and demand, Key service communication challenges, Approaches to
pricing services, Financial and Economic impact of services.

Text & Reference Books:


1. Zeithaml, V., Bitner, M.J., Gremler, D.D. & Pandit, A., Service Marketing. McGraw Hill.
2. Lovelock, C., Wirtz, J.& Chatterjee, J., Services Marketing. Pearson Education.
3. Srinivasan, Service marketing: Indian Context, PHI
4. Swartz, T., Iqcobucci, D., Handbook of Service Marketing and Management, Sage Publication

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 42


Om Sterling Global University
MCMM-362: Consumer Behaviour
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Consumer Behaviour- Introduction to consumer behaviour; Its Roots in Various Disciplines,
Interrelationship between Consumer Behaviour and Marketing Strategy, Consumer Research;
Process, Research Methods & Tools, Types and its Relevance.

Unit-II
Consumer as an Individual -Consumer Needs and Motivation; Goals, Dynamics of Motivation,
Measurement of Motives, Personality and Consumer Behaviour; Nature, Theories of Personality
and Self Concept, Consumer Perception and Information Processing; Dynamics of Perception,
Consumer Imagery, and Perceived Risk, Learning & Consumer Involvement; Meaning,
Behavioural & Cognitive Learning Theories and application to marketing, Consumer Attitude;
Meaning, Attitude Formation & Change, Relationship in Behaviour & Attitude Formation, and
Structural Models.

Unit-III
Group Dynamics and Consumer Behaviour - Reference Groups; Meaning, Types, Affects,
Relevance and Applications, The Family; Functions, Decision Making and Family Life Cycle,
Social Class; Meaning, Types of Status, Lifestyle Profiles and Mobility in Social Classes,
Measurements, Influence of Culture; Characteristics, Measurements & Core Values of Culture,
Sub Cultural Aspects on Consumer’ Mind Set; Meaning, Types & Understanding of Multiple
Sub cultural Membership Interaction &Influence.

Unit-IV
Consumer Decision Making Process- Personal Influence and the Opinion Leadership; Meaning
and Dynamics of Opinion Leadership Process, Measurement of Opinion Leadership, Diffusion
of Innovations; Process of Diffusion & Adoption, Profile of Consumer Innovator, Consumer
Decision Making; Meaning of Decision, Levels of Decision Making. Consumer Behaviour
Models, Current trends and ethical issues in Consumer Behavioural Studies.

Text & Reference Books:


1. Assael, H., Consumer Behaviour and Marketing Action, Asian Books Private Limited, New
Delhi.
2. Engel, J. F., Kollat, D.T., Roger D. Blackwell, R.D. 'Consumer Behaviour, Holt McDougal.
3. Hawkins, D., Mothersbaugh D., Consumer Behavior: Building Marketing Strategy, McGraw-Hill
Education.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 43


Om Sterling Global University
MCMM-363: Sales and Distribution Management
(This course is common with MBMM-369)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Sales Management: Role of Sales Management in Marketing, Nature and Responsibilities of
Sales Management, Modern Roles and Required Skills for Sales Managers. Theories of Selling.
Sales Planning: Importance, approaches and process of sales planning; Sales forecasting; Sales
budgeting. Sales Organization: Purpose, principles and process of setting up a sales
organization; Sales organizational structures; Field sales organization; Determining size of sales
force.

Unit-II
Territory Management: Need, procedure for setting up sales territories; Time management;
Routing. Sales Quotas: Purpose, types of quotas, administration of sales quotas. Managing the
Sales-force: Recruitment, selection, training, compensation, motivating and leading the sales
force; Sales meetings and contests.

Unit-III
Control Process: Analysis of sales, costs and profitability; Management of sales expenses;
Evaluating sales force performance; Ethical issues in sales management.

Unit-IV
Distribution Channels: Role of Distribution Channels, Number of Channels, Factors Affecting
Choice of Distribution Channel, Channel Behavior and Organization, Channel Design Decision;
Channel Management Decisions; Distribution Intensity; Partnering Channel Relationship.

Text & Reference Books:


1. Still, Cundiff, Govoni , Sales Management: Decisions, Strategies & Case,– Prentice Hall, India.
2. Anderson R, Professional Sales Management, Englewood Cliff, New Jersey, Prentice Hall,
India.
3. Spiro, Rosann L., Gregory A. Rich, and William J. Stanton, Management of a Sales Force,
McGraw-Hill Irwin, Boston.
4. Dalrymple, Douglas J., and William L., Sales Management: Concepts and Cases, New York,
NY: John Wiley and Sons.
5. Panda, T. K., Sahadev , S., Sales And Distribution Management, Oxford Publishing, India
6. Hughes, G. David, Daryl McKee, Charles H. Singler, Sales Management: A Career Path
Approach, Cincinnati, OH: South-Western College Publishing

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 44


Om Sterling Global University
MCMM-364: Logistics Management
(This course is common with MBMM-362)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to Logistics Management: Nature, Role, Scope and Evolution of Logistics
Management, Operational Objectives of Logistics; Concept of Supply Chain Management;
Marketing and it’s Interface with Logistics; Total Cost Analysis and Trade off; Concept of
Customer Service: Components of Customer Service, Customer Service Cost, Customer Service
Measurement; Major Components/Decisions of Logistics Management; Integrated Logistics
System; Distribution related issues and Challenges for Logistics.
Unit-II
Transportation Decisions: Role of Transportation in Logistics, Elements of Transportation Cost,
Selection of Transportation Mode, Multi-Decision Areas of Transportation: Containerization,
Transportation Network and Tariffs; Third Party Logistics; Inventory Management: Role of
Inventory Management in Logistics, Elements of Inventory Costs, Decision Areas of Inventory
Management, Techniques of Inventory Control, Economic Order Quantity Under Conditions of
Certainty and Uncertainty.

Unit-III
Modern Concept of Warehousing: Role and Types of Warehouses, Warehouse Functions,
Planning Warehousing Operations, Site Selection, Warehouse Layout, Operational Mechanism
and Automation in Warehousing; Information and Order Processing: Role of Information
System in Logistics Management; Order Processing: Nature and Concept, Functions of Order
Processing; Elements of Ordering cost.

Unit-IV
Packaging: Role of Packaging in Logistics, New Emerging Packaging Alternatives, Packaging
operations, Factors affecting packaging decisions; Material Handling: Objectives of Material
Handling, Material Handling considerations; Equipments for Material Handling, Factors
affecting Material Handling decisions. Distribution Control and Performance Evaluation:
Integration of Logistics with Distribution System, IT enabled Distribution and Logistics
Management, Distribution Control and Performance Measurement.

Text & Reference Books:


1. Bowersox and Others: Physical Distribution Management, Tata McGraw Hill, New Delhi.
2. Stern, Louis W. Adel, I.E.L. – Ansary, Annee T. Coughlan: Marketing Channels, Prentice Hall,
New Delhi.
3. Ballu, Ronald H, Business Logistics Management, Englewood Cliffs, New York, Prentice Hall Inc.
4. Martin, Christopher and Gordon Wills: Marketing Logistics and Distribution Management

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 45


Om Sterling Global University
MCMM-365: Product and Brand Management
(This course is common with MBMM-365)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
UNIT-I
Branding terminology, basic branding concepts- brand awareness, brand personality, brand
image, brand identity, brand loyalty, brand equity, major branding decisions: selecting a brand
name, brand extension decision, family versus individual brand names, multiple branding,
private versus national branding, importance of branding.

UNIT-II
Branding challenges and opportunities, concept of brand equity, sources and benefits of brand
equity, customer based Brand equity, designing marketing programme to built brand equity,
measurement of brand equity, Strategic brand management process, concept of Brand
positioning and repositioning, Identifying and establishing brand positioning and values.

UNIT-III
Planning and implementing brand marketing programmes, designing marketing programs,
measuring and interpreting brand performance, Legal aspects of Branding, Copyright,
Trademarks and IPR, designing and implementing branding strategies; Brand building and
communication, E- Branding, handling brand name changes.

UNIT-IV
New products and brand extension, evaluating brand extension opportunities, reinforcing
brands, revitalising brands, managing brands over geographic boundaries and market segments,
rationale for going international, global marketing programs- advantage and disadvantage,
standardization versus customisation, global brand strategy. Branding in rural marketing,
branding in specific sectors: retail, industrial, service brands.

Text & Reference Books:


1. Kavin lane Keller, Strategic Brand Management, Pearson Education.
2. David A Aaker, Managing Brand Equity, New York, Free Press.
3. Don Cowley, Understanding brands, Kogan page
4. J.N. Kapferer, Strategic Brand Management, Free Press.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 46


Om Sterling Global University
MCMM-366: Advertising Management
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Advertising: Concepts, Types, forms and Importance. Role of advertising in the Marketing
Process: Legal Ethical arid Social Aspects of Advertising; Process of Communication –Wilbur
Schramm's Model, Two Step Flow of Communication.

Unit-II
Theory of Cognitive Dissonance and Clues for Advertising Strategists: Stimulation of Primary
and Selective Demand -Advertising Planning and Objective Setting: DAGMAR Approach.

Unit-III
Determination of Target Audience; Building of Advertising Programme -Message, Headlines,
Copy, Logo, Illustration, Appeal, Layout; Campaign Planning; Media Planning; Budgeting;
Evaluation -Rationale of Testing Opinion and Aptitude Tests.

Unit-IV
Measurement of Advertising Effectiveness; Advertising Organisation -Selection Compensation
and Appraisal of an Agency; Electronic Media Buying. Advertising and Consumer behavior;
Role of Creativity in Advertising.

Text & Reference Books:


1. Belch, George E and Belch, Michael A., Introduction to Advertising and Promotion, Irwin
2. Arens and Bovee, Contemporary Advertising, Irwin.
3. Sandage and Fryberger, Advertising, AITBS.
4. Batra, Rajeev, Myers, Johan G. and Aaker, David A., Advertising Management, Prentice Hall of
India.
5. O' Guinn, Advertising & Integrated Brand Production; Vikas Publishing House.
6. Kleppner, Otto. Advertising Procedure, Englewood Cliffs, Prentice Hall Inc.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 47


Om Sterling Global University
MCOM-321: E-Commerce - Practical
Credit: 01 Max. Marks: 50 (Internal: 25, External: 25)
0L+0T+2P End Term Exam: 3 Hours

 E-Commerce Interaction: Comparison Shopping in B2C, Exchanges Handling in B2B, Interaction


Examples: Virtual Shopping Carts.
 E-Commerce Applications: Online Store, Online Banking, Credit Card Transaction Processing.
 Mini Project in E-Commerce: Developing a small E-Commerce product catalog using ASP/MS
SQL.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 48


Om Sterling Global University
COMPULSORY COURSES
Fourth Semester

MCOM-401: Business Legislation


(This course is common with MBA-401)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
The Indian Contract Act, 1872: Meaning of a Contract, Classification of Contracts, Essentials of
a Valid Contract; Performance of a Contract; Discharge of a Contract; Breach of Contract;
Quasi Contracts; Contract of Indemnity and Guarantee, Bailment and Pledge, Contract of
Agency.

Unit-II
The Sales of Goods Act, 1930: Meaning and essentials of a valid contract of sale, Distinction
between sale and agreement to sell, Meaning of goods and their classification, Conditions and
warranties, Doctrine of Caveat Emptor, Rights of an unpaid seller, Rights of buyer; Negotiable
Instruments Act, 1881: Meaning and characteristics of negotiable instrument, Types of
negotiable instruments and their characteristics, Holder and Holder-in-due-course, Discharge
and Dishonour of negotiable instruments, Negotiation and Assignment.

Unit-III
The Companies Act, 2013; Meaning and Characteristics of a Company; Objects and
Applications of Companies Act, 2013; Landmark provisions of new Companies Act, 2013;
Classification of companies, Concept of One Person Company; Formation of a company,
Memorandum and Articles of association, Prospectus, Allotment of shares and share capital,
Membership in companies.

Unit-IV
Meetings of Companies: General principles of meetings, Types of meetings; Prevention of
Oppression and Mismanagement; Winding up of a Company; Consumer Protection Act: Define
consumer rights, provisions regarding complaints in consumer courts, Unfair Trade Practices
and Restrictive Trade Practices, Consumer Protection Council, Consumer forum.

Text & Reference Books:


1. Gulshan, S.S. and Kapoor, G.K., Business Law including Company Law, New Age International
Publication.
2. Macintyre, E., Business law, Pearson Education.
3. Tulsian, Business law, Tata McGraw Hill.
4. Majumdar A.K. and Kapoor G.K., Company Law and Practices, Taxmann Publication.
5. Kothari, V., Understanding Companies Act, 2013, Taxmann Publication.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 49


Om Sterling Global University
MCOM-402: Entrepreneurship Development
(This course is common with MBA-402)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Concept of Entrepreneur and Entrepreneurship, Entrepreneur vs. Manager, Significance of
Entrepreneurship in Economic Development; Economic, Social and Psychological needs for
Entrepreneurship; Characteristics, Qualities and Pre-requisites of Entrepreneur; Rural
Entrepreneurship.

Unit-II
The Function of the Entrepreneur in Economic Development of a Country; Methods and
Procedures to start and expand one's own Business; Achievement Motivation; Environmental
Factors affecting success of a new Business.

Unit-III
Feasibility Study -Preparation of Feasibility Reports: Selection of factory location, Economic,
Technical, Financial and Managerial Feasibility of Project.

Unit-IV
Government support to new Enterprises; Role of Government and Promotional agencies in
Entrepreneurship Development; Entrepreneurship Development Programmes in India

Text & Reference Books:


1. Cliffon, Davis S & Fyfie, David E., Project Feasibility Analysis, John Wiley.
2. Desai, A N., Entrepreneur & Environment, Ashish Publications.
3. Drucker, Peter., Innovation and Entrepreneurship, Heinemann.
4. Jain R.., Planning a Small Scale Industry: A Guide to Entrepreneurs, S.S. Books.
5. Kumar, S A., Entrepreneurship in Small Industry, Discovery.
6. McClelland, D C & Winter, W G., Motivating Economic Achievement, Free Press.
7. Pareek, Udai and Venkateswara Rao, T., Developing Entrepreneurship -A Handbook Learning
Systems, Learning Systems

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 50


Om Sterling Global University
ELECTIVE SPECIALIZATION COURSES
FINANCE SPECIALIZATION

Fourth Semester

MCAF-461: Management of Banks and Financial Institutions


Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
UNIT-1
Indian Financial System: Introduction, Evolution and growth of banking system in India, Bank
Market structure in India, Banking sector reforms (The Narsimham Committee and The Raghu
Ram Rajan Committee), Recent Innovations and development in Indian Banking.

UNIT-II
Management of Commercial Banks in India: Functions of Bank, Sources of Bank Funds, Credit
Management-Cardinal principles of sound bank lending, Formulating loan policy, Factors
influencing loan policy; Investment Management-Nature and significance of investment
management in commercial banks, Fundamental principles of security investment by
commercial bank.

UNIT-III
Capital Adequacy in Indian Banks: Functions of capital funds in commercial banks, Capital
adequacy –Basel III norms on capital adequacy in Indian commercial banks; Concept of ALM :
Objectives, Functions, Process, Measurement and Management of Risks, Concept of NPAs.

UNIT-IV
Management of Financial Institutions: Financial Institutions, their role in economic
development, challenges and opportunities; NABARD, IFCI, SIDBI, NHB– Introduction and
their operational policies; Role of RBI; Insurance Industry in India, Mutual Funds, Micro
Finance Institutions (MFIs); Current issues and future challenges in Management of Banks and
financial Institutions.

Text & Reference Books:


1. Srivastava, R.M. & Nigam, D., Management of Indian Financial Institutions, Himalaya Publishing
House.
2. Khan, M. Y. Indian Financial System, Tata McGraw Hill.
3. Suresh, P. & Paul, J., Management of Banking and Financial Services, Pearson

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 51


Om Sterling Global University
MCAF-462: Fundamentals of Insurance
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Meaning of Life Insurance – The Evolution and Growth of Life Insurance – Basic Principles of
Insurance – Life Insurance Organizations in India-– Competition and Regulation of Life
Insurance.

Unit-II
Types of Life Insurance Policies – Term Life Insurance – Whole Life insurance – Endowment
Life Insurance – Unit Linked Policies with or without Profit Policies –Customer Evaluation –
Policy Evaluation – Cost and Benefit – Group and Pension Insurance Policies – Special features
of Group Insurance / Super Annuation Schemes – Group Gratuity Schemes – Super Annuation
schemes.

Unit-III
Meaning of General Insurance – The Evolution and Growth of General Insurance – Types of
General Insurance – Fundamentals of General Insurance –Recent innovations. Organization and
Management of General Insurance Companies – Regulatory Framework for General Insurance
in India.

Unit-IV
Fire Insurance: Standard policies – Fire Insurance coverage – Consequential loss (fire) Insurance
policies – Declaration policies, Marine Insurance: Marine Cargo policies – Hull policies –
Institute cargo clauses – Institute hull clauses – Open policies – Accumulation of risk per
location -Motor Insurance: Types of policies – Third party Insurance – Comprehensive coverage
– Conditions and Exclusions – premium.

Text & Reference Books:


1. Insurance Institute of India- IC 23- Application of Life Assurance
2. Insurance Institute of India – IC 30 – Practice of Life Assurance
3. Insurance Institute of India – IC 33 – Life Assurance
4. Module II, Principles and Practice of Life Insurance, The Institute of Chartered Accountants of
India: New Delhi

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 52


Om Sterling Global University
MCAF-463: Stock Market Operations

Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)

4L+0T+0P End Term Exam: 3 Hours

Unit-I
Introduction : Stock Market - Primary and Secondary Markets; Role and Functions of New Issue
Market; SEBI Guidelines Relating to the Functioning of the New Issue Market; Stock
Exchanges and Intermediaries; SEBI Act 1992; Securities Contract Regulation Act, 1956; RBIs
Rules, Regulations and Guidelines for FIIs.

Unit-II
Stock Exchanges : Meaning, Functions, Importance and Limitations; Mechanics of Stock
Market Trading-Different Types of Orders, Screen Based Trading and Internet Based Trading;
Settlement Procedure; Types of Brokers; Listing of Securities in Indian Stock Exchanges.

Unit-III
Trading Pattern in OTCEI and NSE : Meaning, Significance and Functions, Procedure of
Listing and Trading on OTC; NSE-Functioning and Trading Pattern in NSE-Capital Market
Segment and Wholesale Market Segment; Security Market Indicators-Need and Importance;
BSE Sensex, NSE, NIFTY and other Index Numbers.

Unit-IV
Demat Trading : Meaning and Significance; SEBI Guidelines and other Regulations Relating
toDemat Trading; Procedure of Demat Trading; Role of Depositories and Custodial Services.

Text & Reference Books:

1. Dalton, John M, : How the Stock Market Works, Prentice Hall, New Delhi.
2. Gupta, L.C. : Stock Exchange Trading in India; Society for Capital Market Research and
Development, Delhi.
3. Machi Raju, H.R. : Merchant Banking ; Wiley Eastern Ltd.; New Delhi.
4. Machi Raju, H.R. : Working of Stock Exchanges in India; Wiley Eastern Ltd.; New Delhi.
Web site of bseindia.com. nse-india.com.
5. Chandratre K.R:, et al : Capital Issue, SEBI & Listing; Bharat Publishing_House, New Delhi.
6. Donald E. Fisher, Ronald J. Jordan : Security Analysis and Portfolio Management ; Prentice
Hall, New Delhi.
7. Raghunathan V : Stock Exchanges and Investments; Tata McGraw Hill, New Delhi.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 53


Om Sterling Global University
MCAF-464: Working Capital Management
(This course is common with MBFI-466)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction : Concepts of Workings Capital - Gross and Net Working Capital; Nature, Scope and
Objectives of Working Capital Management; Factors Influencing Working Capital Requirements;
Estimating Working Capital Needs.

Unit-II
Management of Cash : Motives for Holding Cash; Need and Objectives of Cash Management; Cash
Forecasting and Budgets; Cash Models; Marketable Securities – Concept and Need; Investment in
Marketable Securities - Strategies.

Unit-III
Management of Receivables : Concept of Receivables; Cost and Benefits of Receivables; Managing
Accounts Receivable – Optimum-size Determination; Sound Credit Policy – Credit Standard, Credit
Period, Cash Discounts and Collections.

Unit-IV
Management of Inventory : Major Determinants of the Volume of Inventory; Objectives of
Inventory Management; Costs and Benefits of Inventory; Inventory Control and Planning; Inventory
Control Techniques.

Text & Reference Books:


1. Pandey I.M., Financial Management, Vikas Publication, New Delhi.
2. Prasanna Chandra, Financial Management-Theory and Practice, Tata Mcgraw Hill, New Delhi.
3. Sehall, Lawrence D and Charles W Haley, Introduction to Financial Management, Mcgraw
Hill, New York.
4. Bechler, Pant, J, Contemporary Cash management, Principles, Practices and Perpectives,
Johnwiley& Sons, New York.
5. Parashar, S.P. Liquidity Management –Principles and Practices of Managing Cash Flow-
Vision Books, New Delhi.
6. Singh, S.P. and Singh S., Financial Analysis for Credit Management in Banks, Vikas, New
Delhi.
7. Mehta D.R., Working Capital Management, Prentice Hall , N.J.
8. Van Horne, James, C, Financial Management and Policy, Printice Hall of India, New Delhi.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 54


Om Sterling Global University
MCAF-465: Financial and Commodity Derivatives
(This course is common with MBFI-461)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Financial Derivatives – Meaning, types, uses and factors driving the growth of derivatives.
Forward Contracts v/s Future Contracts. Types of Traders: Futures Markets and the use of
Futures for Hedging.

Unit-II
Future Payoffs: long futures and short futures. Pricing stock futures: with dividend and without
dividend. Application of futures: Hedging, speculation and arbitrage. Currency Futures:
Meaning, uses and contract details. Interest Rate Futures: Meaning, uses and contract details.

Unit-III
Stock Options: meaning, types and uses. General factors affecting stock option price. Black-
Scholes Option Model and Binomial model. Option based investment strategies-bullish, bearish,
straddle, strangle and butterfly, Swaps: meaning& uses, currency swap & interest rate swap.

Unit-IV
Introduction to Commodity Derivates: meaning, uses, Cereals, metals and energy products.
History and Contemporary issues of Indian derivative market.

Text & Reference Books:


1. Brennet, M., Option Pricing: Theory & Applications. Toronto, Lexington Books.
2. Cox, John C and Rubinstein, Mark Options Markets. Englewood Cliffs, Prentice Hall Inc.
3. Huang. Stanley S C and Randall, Maury R., Investment Analysis and Management, Allyn and
Bacon.
4. Hull. John C. Options, Futures and Other Derivative Securities, PHI.
5. Sharpe. William F. et al., Investment, Prentice Hall of India.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 55


Om Sterling Global University
MCAF-466: Business Taxation
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Basic Concepts of Income Tax; Computation of Income under Different Heads of Income,
Clubbing of income, Set off and Carry forward of Losses, Deductions and Exemptions.

Unit-II
Meaning and Scope of Tax Planning, Difference between Tax planning Tax Evasion and Tax
Avoidance, Residential status and Tax incidence of a Company; Computation of Corporate Tax
Liability.

Unit-III
Tax Planning with reference to Location of Undertaking, Tax Planning regarding Dividends
Policy, Tax Planning relating to specific managerial decisions, Tax planning for employees.

Unit-IV
Major defects in the structure of indirect taxes prior to GST: rationale for GST; features of GST
law in India, structure of GST (SGST, CGST, UTGST and IGST) ; rates of GST, models of
GST, GST Council.

Text & Reference Books:


1. Singhania, V., K. & Singhania, Monica, Students’ Guide to Income Tax, Taxmann
2. Singhania, V., K. & Singhania, Kapil, Direct Taxes Law and practice, Taxmann
3. Singhania, V., K. & Singhania, Monica, Corporate tax Planning and Business Tax Procedures,
Taxmann
4. Narwal, K.,P., & Anushuya, GST in India, DBH Publishers and Distributers
5. Ahuja, G. & Gupta, R., Simplified Approach to Corporate Tax Planning and
Management, Bharat Law House private limited
6. Srinivas, E. A., Handbook of Corporate Tax Planning, Tata McGraw Hill.
7. Iyengar, A. & C. Sampat, Law of Income Tax, Bharat House.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 56


Om Sterling Global University
HUMAN RESOURCE MANAGEMENT SPECIALIZATION
Fourth Semester

MCHR-461: Performance Management


(This course is common with MBHR-463)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Foundations of Performance Management: Concept, Objectives, Significance of Performance
Management, Performance Management Process, Performance Management and Strategic
Planning, Performance Management and Performance Appraisal.

Unit-II
Implementation of Performance Management System: Defining Performance and Choosing
Measuring Approach, Models for assessing performance: balanced Scorecard, EFQM Model;
Outcome Metrics: Economic Value added (EVA) & other economic measures; Measuring
Results and Behaviour, Common Problems in Employee Assessment, Gathering Performance
Information, Implementing a Performance Management System.

Unit-III
Performance Management and Employee Development: Personal Developmental Plans,
360Degree Feedback Systems, Performance Management Skills, Contribution of Human
Resource Management Practices to Employee Performance.

Unit-IV
Reward Systems and Legal Issues: Traditional and Pay for Performance plans; Impact of
leadership on organizational performance, Managing team performance, ethics in performance
Management; Performance management practices in Indian organizations.

Text & Reference Books:


1. Aguinis, H., Performance Management, Prentice Hall
2. Bagchi, S. N., Performance Management, Cengage Learning
3. Bhattacharyya, D, Performance Management System & Strategies, Pearson Education
4. Bacal, R., Performance Management, McGrawHill
5. Dessler, G.,Human Resource Management, Pearson Education
6. Armstrong, M., Performance Management – Key strategies and Practical Guidelines, Kogan Page

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 57


Om Sterling Global University
MCHR-462: Labour Welfare and Social Security
(This course is common with MBHR-467)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Labour Welfare Activities: Concept and Significance, Origin of Labour Welfare activities,
Theories of Labour Welfare; Statutory Welfare Provision in Factory Act; Labour Welfare
Funds; Labour Inspection System.

Unit-II
Critical Estimate of Welfare Work by Employers, Local Bodies and Trade Unions; Welfare of
Unorganized Labour; ILO and Labour Welfare.

Unit-III
Some Special Welfare Activities: Grain Shop Facilities, Educational Facilities, Medical and
Reorientation, Workers education scheme; Industrial safety; Industrial housing; Industrial
health; Industrial hygiene.

Unit-IV
Social Security: Concept and Importance; Employees’ Compensation in India; Sickness
Insurance in India; Unemployment Insurance in India; Old Age and Invalidity Security; Social
Security Measures in the selected Countries (England, Japan & U.S.A.).

Text & Reference Books:


1. Dale Yoder, Personal Management and Industrial Relations, Tata McGraw Hill.
2. Monappa, Arun, Industrial Relations, Tata McGraw Hill.
3. Sharma, A.M., Aspects of Labour Welfare and Social Security, Himalaya Publishing House
4. Sivarethinamohan, R.,Industrial Relation and Labour Welfare, PHI Learning Private Ltd.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 58


Om Sterling Global University
MCHR-463: Organizational Change and Intervention Strategies
(This course is common with MBHR-464)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Organizational Change: The domain of change, concept, Change Agents, Strategic management
of change; Managerial approaches for implementing change; Models of Organizational Change,
Kurt Lewin’s Models of Change, Huse’s 7 stages model of change.

Unit-II
Change Management: Understanding the Change Process, Facilitating Change, Dealing with
Individual and Group Resistances, Intervention Strategies and Develop Learning Organization.
Organizational Diagnosis- Meaning & Importance, Weisbord’s model of Organizational
Diagnosis and Methods of obtaining diagnostic information.

Unit-III
Organizational Development: An overview, Steps in OD process, General OD Competencies,
OD Skills, Values, Assumption and Beliefs in OD; Designing OD Interventions- Interpersonal,
Team, Intergroup, Structural and Comprehensive Interventions; Evaluation of Organizational
Development Interventions.

Unit-IV
Organizational Culture & Change; Corporate Culture, Types of Culture, Importance, Nature,
Formal & Informal Components of Organizational Culture, Designing for Cultural Change;
Organizational Culture & Leadership; Emerging Trends in Organizational Culture; Ethics of
OD Professionals and Future of OD.

Text & Reference Books:


1. French, W. H. and Bell, Organization Development, Prentice Hall of India.
2. French, W. H., Organization Development Theory, Practice and Research, Prentice Hall of India.
3. Singh, K., Organization Change and Development, Excel Books
4. Huse, F. E. and Cummings, T. G., Organization Development and Change, West.
5. De Nitish, Alternative Designs of Human Organizations, Sage.
6. Harvey, D.F. and Brown, D.R., An Experiential Approach to Organization Development, Prentice
Hall Inc.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 59


Om Sterling Global University
MCHR-464: Counseling Skills for Managers
(This course is common with MBHR-465)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to Counseling- Emergence, Growth, Definition, Need, Goal, Role and
Characteristics of Counselor and Counselee, Difference between Counseling and
Psychotherapy, and General Principles of Counseling.

Unit-II
Approaches to Counseling- Psycho-analytical (Sigmund Freud Theory), Therapeutic (Alfred
Adler Theory), Behaviouristic (B. F. Skinner Theory), Cognitive (Albert Ellis Model) and
Humanistic Approaches (Carl Rogers Approach).

Unit-III
Counseling Process- 5-D Model, the Phases of Counseling Process, Counseling Environment
and Procedure, and the Core Conditions of Counseling; Counselor’s Attitude and Skills of
Counseling- Verbal and Non-verbal Communication Modalities, Listening Skills, Listening
Barriers and Strategies to Overcome Listening Barriers.

Unit-IV
Organizational Applications of Counseling Skills- Identifying Problems and Coping Strategies
with regard to Occupational Stress and Performance Management; Special Problems in
Counseling- Selection of Counseling Strategies and Interventions, Changing Behaviour through
Counseling; Ethical and Legal Aspects of Counseling, and Current trends in Counseling.

Text & Reference Books:


1. Cormer, L.S., and Hackney, H., The Professional Counselor's Process Guide Helping, Englewood
Cliffs, Prentice Hall Inc.
2. Moursund, J., The Process of Counseling and Therapy, Englewood Cliffs, Prentice Hall Inc.
3. Munro, C A, Counseling: A Skills Approach, Methuen.
4. Reddy, Michael, Counseling at Work, British Psychological Society and Methuen.
5. Rao, S. Narayana, Counselling and Guidance, Tata McGraw Hill.
6. Gladding, S. T, Counseling- A Comprehensive Profession, Pearson.
7. Singh, Kavita, Counselling Skills for Managers, Prentice Hall of India.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 60


Om Sterling Global University
MCHR-465: Managing Interpersonal and Group Processes
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Group dynamics: types of groups, group properties, roles, norms, status and size, stages of
group development and change; Group cohesiveness: factors contributing to group
cohesiveness, Influence processes- power and politics in groups.

Unit-II
Interpersonal communication: Uncertainty reduction theory, Social exchange theory, Cognitive
dissonance theory; Interpersonal awareness and feedback process- Transactional Analysis;
Interpersonal trust; Competition and cooperation.

Unit-III
Group decision making: The Vroom Yetton Model, Techniques of group decision making,
Advantages and disadvantages of group decision making; Group synergy; Team building.

Unit-IV
Inter-group relation and conflict: nature and types of conflicts, causes of conflicts and remedial
measures of group conflicts, Role of Negotiation in group conflicts; distributive and integrative
negotiation, third party negotiation; Fundamental interpersonal relations orientation (FIRO-B).

Text & Reference Books:


1. Chandan, J S, Organizational Behaviour, Vikas Publication.
2. Kolb, D., Organizational Behaviour: Practical Readings for Management, Englewood Cliffs,
Prentice Hall Inc.
3. Mainiero, L A & Tromley C L., Developing Managerial Skills in OB, Prentice Hall of
India,
4. Moore, M D., Inside Organizations: Understanding the Human Dimensions, Sage.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 61


Om Sterling Global University
MCHR-466: Human Resource Development and Auditing
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Foundations of Human Resource Development (HRD): Evolution, Concept, Goals, Benefits,
Functions; Roles and Competencies of HRD professionals; Influence of HRD on Employee
Behaviour; HRD and Learning; Challenges in HRD.

Unit-II
Framework for HRD: Assessing HRD needs, Designing and developing effective HR
Dprograms, Implementing HRD programs, Evaluating effectiveness of HRD Programs:
Purpose, Models and Framework of Evaluation, HRD Audit, Ethical Issues in Evaluation; HRD
Climate and Culture, HRD strategy.

Unit-III
HRD Applications: Coaching and Mentoring, Socialisation and Orientation, Training and
Development, Career management and development, Potential appraisal and development,
Succession Planning, Employee counseling, Competency mapping, Organisation Development
and Change, People Capability Maturity Model (PCMM), Quality of Work Life.

Unit-IV
Contemporary Issues in HRD: HRD and Diversity-HRD programs for culturally diverse
employees, Adapting to Labour Market Changes, HRD practices in Indian and International
organizations.

Text & Reference Books:


1. Desimone, Werner, Human Resource Development, Cengage Learning.
2. Haldar, U. K., Human Resource Development , Oxford Publications
3. Krishnaveni, R., Human Resource Development, Excel Books.
4. Wilson, J.P., Human Resource Development, Kogan page.
5. Rao, T.V., Future of HRD, Macmillan Publishers India.
6. Rao, T.V., Human Resource Development, Experiences, Interventions, Strategies, SAGE
Publications.
7. Mankin, D., Human resource development, Oxford University Press India.
8. Curtis, B., Hefley, W. E., Miller, S. A., The People Capability Maturity Model: Guidelines
for Improving Workforce, Pearson Education.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 62


Om Sterling Global University
MARKETING SPECIALIZATION
MCMM-461: Marketing Research
(This course is common with MBMM-468)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to Marketing Research: Importance, Nature and Scope of Marketing Research,
Types of Marketing Research; Introduction to Marketing Research Industry; Marketing
Intelligence: Marketing Information Systems, Decision Support Systems.

Unit-II
Marketing Research Process: Problem Identification and Definition; Research Designs;
Exploratory: Qualitative Research; Descriptive: Survey and Observation; Data Collection:
Primary and Secondary Data; Questionnaire Design.

Unit-III
Attitude Measurement and Scaling Techniques - Introduction to Measurement Scales, Sampling
Plan: Universe, Sample Frame and Sampling Unit, Sampling Techniques, Sampling and Non
sampling errors, Sample size determination.

Unit-IV
Data Analysis: Univariate, Bivariate and Multivariate Data Analysis; Report Writing; Market
Research Applications: Product Research, Advertising Research, Sales and Market Research;
International Marketing Research.

Text & Reference Books:


1. Malhotra N., K. & Dash S., Marketing Research: An Applied Orientation, Pearson.
2. Churchill, Lacobucci & Israel, Marketing Research: A South Asian Perspective, Cengae Learning
3. Donald S. Tull & Del I. Hawkins, Marketing Research: Measurement and Method, Prentice Hall.
4. Boyd. H.W. , Westfall, R., & Starsh, S.F., Marketing Research: Text and Cases, Richard D. Irwin,
Boston
5. Chisnall, P. M., The Essence of Marketing Research, Prentice Hall, New Delhi.
6. Churchill, Gilbert A., Basic Marketing Research, Dryden Press, Boston.
7. Beri, G.,C., Marketing Research, Tata McGraw Hill, New Delhi.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 63


Om Sterling Global University
MCMM-462: Rural Marketing
(This course is common with MBMM-463)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Features, Significance, Scope and Limitations of rural markets in India; Environmental factors
affecting rural markets; Changing focus of corporate towards rural markets; Demographic and
psychographic profile of rural consumer; Classification of products and services in Rural
marketing, rural demand and problems in rural marketing.

Unit-II
Agriculture Marketing –Definition, Scope, Concept and Objectives; Differences in Agricultural
and Consumer Marketing; Constraints in Agricultural marketing; Role of Agriculture in
Economic Development of India; Role of Government in Agricultural Development;
Agribusiness; Export potential for farm products -Supporting Services.

Unit-III
Cooperative Marketing –Concept, History, Functions – Reasons for slow progress of
cooperative sector, Advantages & Limitations of Organized retailing in Agri. Inputs and
Outputs, Trends in Agri. Marketing. Supply Chain Management in Agri Business i.e. Cold
Chains, Organized procurement & warehousing.

Unit-IV
Marketing Mix for rural products; Role of financial institutions in rural marketing. Rural
marketing strategies: Different models and case studies of corporate vis Tata Kisan Seva
Kendra, Commodity market functioning etc. Innovative distribution Channels like ITC E-
Choupal, Godrej Adhar, HUL Shakti.

Text & Reference Books:


1. Acharya S. S. and Agarwal N. L., Agricultural Marketing in India, Oxford & IBH Publishing Co.
2. Dr. Subhash Bhave, Agribusiness Management in India –Text & Cases.
3. Arora, R C., Integrated Rural Development, Scharnd.
4. Desao. Vassal. Rural Development, Himalaya Publishing House
5. Mishar, S. N., Politics and Society in Rural India, Inter India.
6. Porter, Michael, E. Competitive Strategy, Free Press.
7. T.P Gopalaswamy, Rural marketing- Environment, problems and strategies

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 64


Om Sterling Global University
MCMM-463: Industrial Marketing
(This course is common with MBMM-461)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Industrial Marketing: concept, nature and scope of industrial marketing; Difference between
industrial and consumer marketing; Economics of industrial demand; Understanding industrial
markets and environment: Types of industrial customers, Classification of industrial products,
Marketing implications for different customers and different product types, Purchase practices
of industrial customers, Environmental analysis in industrial marketing.

Unit-II
Organisational Buying and Buyer behavior: Buyer motives, Phases in industrial buying decision
process, Types of buying situations, Interpersonal Dynamics of industrial buying behavior,
Buyer-Seller relationship, Models of industrial buying behavior, Industrial Marketing Research
process; Industrial market segmentation, target marketing and positioning.

Unit-III
Product Strategy: Meaning and Concept of an industrial product, Determinants of product mix,
Industrial Product Life Cycle and strategies, New product development process; Marketing
strategies for product related services and pure services; Industrial pricing decisions: Factors
influencing pricing decisions, Pricing strategies, Pricing methods.

Unit-IV
Industrial distribution channels and marketing logistics: Distinctive nature of industrial
distribution channels, Factors affecting the nature of industrial channels, Role of intermediaries,
Types of industrial intermediaries, Channel design decisions, Role of logistics and customer
services in industrial marketing, Major components/Major decision areas of logistics, Total cost
approach; Industrial marketing communication: Role of personal selling and direct marketing in
industrial marketing, Personal selling process, Importance of advertising, and sales promotion in
industrial marketing, Sales force management, Strategic planning, Implementing and Controlling
in industrial marketing.

Text & Reference Books:


1. Reeder, Robert R. Industrial Marketing: Analysis, Planning and Control. Englewood Cliffs. New
Jersey, Prentice Hall Inc.
2. Havalder, Krishna K., Industrial Marketing, TMH, New Delhi
3. Havalder, Krishna K: Text and Cases, TMH, New Delhi
4. Brennan, R, Canning, L & McDowell, R, Business to Business Marketing, Sage Publications Ltd.,
5. Hill, Richard, etc. Industrial Marketing, Homewood Illionis, Richard D. Irwin.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 65


Om Sterling Global University
MCMM-464: Social Marketing
(This course is common with MBMM-464)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Social Marketing: Concept, Scope, Comparison with Commercial Marketing, Approaches to
influence public Behavior; Social Marketing Planning Process; Elements of Campaign.

Unit-II
Social Marketing Environment: Campaign Focus and purpose, Mapping the Internal and
External Environments; Establishing Target Audiences: Target Marketing.

Unit-III
Setting Campaign Objectives and Goals: Behavior Objective, Knowledge Objective, Belief
Objective; Social Marketing Strategies: Product in social marketing, Price of a social marketing
product.

Unit-IV
Promotional Strategies: Types of Media Channels, Choosing Media Vehicles, Timings and
Factors Influencing media strategies; Plan Evaluation and Monitoring: Outcome measures,
Process Measures; Establishing Budgets and finding Funding Sources.

Text & Reference Books:


1. Philip, Kotler, Ned Roberto, Nancy Lee, Social Marketing: Improving the quality of life,
Sage Publication,
2. Nancy, R., Lee, Philip, Kotler, Social Marketing; Influencing Behavior for Good, Sage, R., Kraig,
Lefebvre, Social Marketing and Social Change, Wiley.
3. Hong, Cheng, Philip Kotler, Nancy R. Lee, Social Marketing for Public Health: Global Trend and
Success Stories, Jones and Bartlett Publishers, LLC

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 66


Om Sterling Global University
MCMM-465: Digital and Social Media Marketing
(This course is common with MBMM-462)
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Introduction to digital marketing, advantages of digital medium over other media, Impact of
internet on consumer buying behaviour. Domain names; Website hosting; Lead generation;
Ethical and Legal Issues in the field of digital marketing.

Unit-II
Search Engine Optimisation (SEO): Introduction to SEO; understanding search engines; basics
of keyword research; On-page and off-page Search Engine Optimisation.

Unit-III
Search Engine Marketing (SEM): Introduction to SEM; Google Adwords; keywords; bidding
and budget; quality score; creating and optimising campaign. Google Analytics; Content
marketing; Affiliate marketing; Email marketing; Mobile marketing.

Unit-IV
Social media marketing: meaning; approach to social media; types of social media websites;
blogging; social media engagement; social media ROI; using social media for branding and
promotion. Marketing on Facebook, LinkedIn, YouTube, Instagram, Pinterest.

Text & Reference Books:


1. Parkin Godfrey, Digital Marketing: Strategies for Online Success, New Holland Publishers.
2. Charlesworth A., Internet Marketing: A Practical Approach, BH Publications.
3. Chaffey Dave, Internet Marketing: Strategy, Implementation and Practice, Pearson Education.
4. Trengove Alex, Malczyk Anna and Beneke Justin, Internet Marketibg, Get Smarter under the
Creative Commons BY-NC 3.0.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 67


Om Sterling Global University
MCMM-466: Customer Relationship Management
Credit: 04 Max. Marks: 100 (Internal: 40, External: 60)
4L+0T+0P End Term Exam: 3 Hours
Unit-I
Prerequisites to CRM: Changing face of Indian market, Customer ownership and customer
values, Customer life cycle (CLC) and Customer lifetime value (CLV), Customer relationship.
Relationship Marketing- From traditional marketing approach to relationship marketing
organisational pervasive approach, Service level agreements (SLA).

Unit-II
Understanding CRM, Technology and CRM, Levels of CRM, Loyalty Management, Loyalty
programmes, reasons of failure of loyalty programmes. Service quality and service capacity
planning: service capacity planning process; Customer driven quality and Quality Management
System (QMS).

Unit-III
Planning and implementation of CRM, CRM and Sales Force Automation (SFA): Objectives,
Strategic advantage of SFA, Key factor for successful SFA. eCRM: Benefits, Data handling,
eCRM systems/applications in market, specifications of Ecrm solutions, Scope and Significance
of a CRM project, CRM implementation process.

Unit-IV
Making CRM a success: Success factors for CRM, Business Process Reengineering (BPR) for
CRM implementation, Data Quality Management (DQM). Securing Customer Data:
Information security management system, Ethical issues in CRM, IT solutions of CRM and its
Integration, Future of CRM.

Text & Reference Books:


1. Makkar, U. & Makkar, H. K., Customer Relationship Management, McGraw Hill Education.
2. Dyche, Jill., The CRM Handbook-A Business Guide to CRM, Pearson Education Asia.
3. Anton, J., Petouhoff, N.L. & Kalia, S., Customer Relationship Management, Pearson.
4. Kumar, V. & Reinartz, W., Customer Relationship Management: Concept, Strategy, and
5. Tools, Springer, 2nd Ed.
6. Brown, A. Stanly, Customer Relationship Management, John Wiley.
7. Gosney, John W. and Thomas P. Boehm, Customer Relationship Management Essentials,
8. Prentice Hall.
9. Seth, Jagdish N., Customer Relationship Management, Tata McGraw Hill Publishing Co.

Scheme & Syllabus of M. Com. For Session 2019-20 onwards Page 68

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