(Applicable to the batch of students admitted in the academic year 2022-2023 onwards)

M.Com. (CBCS) FACULTYOF COMMERCE, OU

M.Com. (CBCS)

SYLLABUS
SEMESTER – I & II

..

FACULTY OF COMMERCE
OSMANIA UNIVERSITY
HYDERABAD- 500 007, T.S.

2022

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 (Applicable to the batch of students admitted in the academic year 2022-2023 onwards)
M.Com. (CBCS) FACULTYOF COMMERCE, OU

DEPARTMENT OF COMMERCE, O.U.

M.Com. Course Structure (CBCS) - 2022

FIRST SEMESTER
Sl. Marks
No. THPW Credits ESED IA Assign- End-Sem. Total
Code Title of the Paper
ment Exam
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1. Com 1 : Indian Accounting Standards 5 5 3 Hrs 20 10 70 100
Core – I
2. Com 2 : Managerial Economics & 5 5 3 Hrs 20 10 70 100
Core – II Business Environment
3. Com 3 : Marketing Management 5 5 3 Hrs 20 10 70 100
Core – III
4. Com 4 : Financial Management 5 5 3 Hrs 20 10 70 100
Core – IV:
Total 20 20 - 80 40 280 400

SECOND SEMESTER
Sl. Marks
No. THPW Credits ESED IA Assign- End-Sem. Total
Code Title of the Paper
ment Exam
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
5. Com 5: Advanced Managerial Accounting 5 5 3 Hrs 20 10 70 100
Core – I
6. Com 6: Organization Behavior & Human 5 5 3 Hrs 20 10 70 100
Core – II Resource Management

7. Com 7: E-Commerce 5 5 3 Hrs 15 35 50 100

Core – III IA LPE

8. Com 8: Investment Management 5 5 3 Hrs 20 10 70 100

Core – IV:
Total 20 20 - 75 65 260 400

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 (Applicable to the batch of students admitted in the academic year 2022-2023 onwards)
M.Com. (CBCS) FACULTYOF COMMERCE, OU

THIRD SEMESTER
Sl. Marks
No. THPW Credits ESED IA Assign- End-Sem. Total
Code Title of the Paper
ment Exam
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
9 Com: 9 Research Methodology & Quantitative 5 5 3 Hrs 20 10 70 100
Core – I Techniques
10 Com: 10 Cost Accounting and Control 5 5 3 Hrs 20 10 70 100
Core – II
11 Com: 11 Elective-I 4 4 3 Hrs 20 10 70 100
Elective-I
12 Com: 12 Elective-II 4 4 3 Hrs 20 10 70 100
Elective-II
Seminar ……………………………….. 2 2 - - - 25* 25
Total 20 20 - 80 40 305 425
*25=15W+10PR

FOURTH SEMESTER
Sl. Marks
No. THPW Credits ESED IA Assign- End-Sem. Total
Code Title of the Paper
ment Exam
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
13 Com:13 Strategic Management 5 5 3 Hrs 20 10 70 100
Core – I
14 Com:14 Taxation 5 5 3 Hrs 20 10 70 100
Core – II
15 Com:15 Elective–III 4 4 3 Hrs 20 10 70 100
Elective–III
16 Com: 16 Project Work 6 6 --- 50 - 100 150

Total 20 20 - 110 30 310 450

GRAND TOTAL 80 80 - 345 175 1155 1675

THWP = Teaching Hours Per Week;

ESED=End-Semester Examination Duration;
DESE = Duration of End-Semester Examination;
LPE=Lab Practical Examinations;
W=Write-up;
PR=Presentation;

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M.Com. (CBCS) FACULTYOF COMMERCE, OU

ELECTIVE PAPERS:

Area of Elective

1. Accounting

2. Finance

3. Marketing

4. Human Resource Management

5. Taxation

6. Banking

7. Business Analytics

8. E-Commerce

9. Entrepreneurship Development

10. Computer Applications

Note: The detailed syllabus for M.Com III & IV semesters, elective papers and project work guidelines
will be prepared in due course.

-:-

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 (Applicable to the batch of students admitted in the academic year 2022-2023 onwards)
M.Com. (CBCS) FACULTYOF COMMERCE, OU

SEMESTER–I
PAPER - I
INDIAN ACCOUNTING STANDARDS
PAPER CODE: COM 1: Core-I Total Marks: 70+30=100
THPW: 5; Credits: 5 DSED: 3 HRS
Objective: To familiarize the student with Indian Accounting Standards and Financial Reporting Practices.
UNIT-I: INTRODUCTION:
Accounting: Meaning – Evolution – Accounting as an information system – Accounting Principles - Accounting
Standards: Need for Accounting Standards - Concept of Accounting Standard - IASB - ASB India: Constitution -
Functions – Procedure for setting standards – Concept of IFRS – Convergence of Accounting Standards - Concept of
Ind-AS – Major differences between Ind-AS (New) and AS (Old) - Applicability/Adoption of Ind-AS (Road Map).
(Theory only)

UNIT-II: INDIAN ACCOUNTING STANDARDS (IND AS):

Overview of Indian Accounting Standards: (Ind AS-1 to Ind-AS-24): Ind AS-1: Presentation of financial statements –
Ind AS-2: Inventories – Ind AS-7: Cash flow statements - Ind AS-8: Accounting policies, changes in accounting estimates
and errors – Ind AS-10: Events after the Balance Sheet Date – Ind AS -12: Income taxes – Ind AS-16: Property, Plant and
Equipment –Ind AS-19: Employee benefits – Ind AS-20: Accounting for Govt. Grants and Disclosure of Govt.
Assistance – Ind AS-21: The effects of changes in foreign exchange rates -Ind AS- 23: Borrowing costs – Ind AS-24:
Related party disclosure – (Theory only)

UNIT-III: INDIAN ACCOUNTING STANDARDS (IND AS):

Overview of Indian Accounting Standards: (Ind AS-27 to Ind AS-41): Ind AS-27: Separate financial statements – Ind
AS-28: Investments in associates and Joint ventures – Ind AS-29: Financial Reporting in Hyper Inflationary economies –
Ind AS-32: Financial instruments: Presentation – Ind AS-33: Earnings Per Share – Ind AS-34: Interim financial reporting
– Ind AS-36: Impairment of assets – Ind AS-37: Provisions, contingent liabilities and contingent assets – Ind A-38:
Intangible assets – Ind AS-40: Investment property – Ind AS-41: Agriculture. (Theory only)

UNIT-IV: INDIAN ACCOUNTING STANDARDS (IND AS) :

Overview of Indian Accounting Standards: (Ind AS 101 to Ind AS 106): Ind AS-101: First time adoption of Indian
Accounting Standards – Ind AS-102: Share based payments – Ind AS-103: Business Combinations – Ind AS -104:
Insurance contracts – Ind AS-105: Non-current assets held for sale and discontinued operations – Ind AS-106: Exploration
for and evaluation of mineral resources. (Theory only)

UNIT-V: INDIAN ACCOUNTING STANDARDS (IND AS) :

Overview of Indian Accounting Standards: (Ind AS:107 to Ind AS:116): Ind AS-107: Financial instrument: disclosure
– Ind AS-108: Operating segments – Ind AS-109: Financial instruments – Ind AS-110: Consolidated financial statements
– Ind AS-111: Joint arrangement - Ind AS – 112: Disclosure of interest in other entities – Ind AS-113: Fair Value
Measurement –Ind AS-114: Regulatory Deferral Accounts – Ind AS-115: Revenue from Contracts with customers – Ind-
AS-116: Leases (Theory only).

SUGGESTED READINGS:
1. Jawaharlal “Accounting Theory and Practice” Himalya Publishing Company, New Delhi.
2. Gupta R.L & Radhaswamy “Advanced Accountancy” Sultan Chand & Sons, New Delhi.
3. Porwal L.S. “Accounting Theory” Tata McGraw-Hill Publishing Company, New Delhi.
4. Rawat D.S. “Accounting Standards” Taxmann Allied Services Pvt., Ltd., New Delhi.
5. Rawat D.S. “Ind-ASs Converged IFRS” Taxmann Allied Services Pvt., Ltd., New Delhi.
6. Kamal Garg “Ind -AS & IFRS” KG Management Advisors LLP, New Delhi,
7. Kamal Garg “IFRS Concepts and Applications” Bharat Law House Pvt. Ltd, New Delhi.
8. CA. J.N.Tikku & CA. Eish Taneja “Ind-AS and their Practical Applicability” Bharat Law House Pvt. Ltd., New Delhi.
9. Ghosh T.P. “IFRSs for Finance Executives”, Taxmann Allied Services Private Limited, New Delhi.
JOURNALS & NEWS PAPERS:
1. Chartered Accountant, Journal, ICAI, 2. Management Accountant, Journal, ICWAI
3. Economic Times, 4. Business Line
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 (Applicable to the batch of students admitted in the academic year 2022-2023 onwards)
M.Com. (CBCS) FACULTYOF COMMERCE, OU

SEMESTER–I
PAPER - II
MANAGERIAL ECONOMICS & BUSINESS ENVIRONMENT
PAPER CODE: COM 2: Core-II Total Marks: 70+20+10=100
THPW: 5; Credits: 5 ESED: 3 HRS

Objective: To impart conceptual and practical knowledge of Managerial Economics and Business Environment

UNIT-I: NATURE AND SCOPE OF MANAGERIAL ECONOMICS:

Managerial Economics – Meaning, Nature and Scope of Managerial Economics - Managerial Decision Making
Process - Firm-Meaning-Objectives – Concept of Economic Profit vs. Accounting Profit
Concept of Derivative - Simple rules of Derivation - Application of Derivatives to find Total Average and
Marginal Cost and Revenue Functions (including problems).
Demand Theory and Analysis – Individual Demand and Market Demand – Factors determining Demand
(Demand Function) – Elasticity of Demand – Price Elasticity - Income Elasticity – Cross Elasticity – Elasticity
of Demand and Decision Making (including problems).

UNIT-II: PRODUCTION and COST ANALYSIS:

Meaning of Production Function – Cobb Douglas Production Function – Production with One Variable Input –
Optimal Employment of Factor of Production - Production with Two Variable Inputs-Production Iso-quant and
Production Iso-Cost – Optimal Employment of Two Variable inputs – Expansion Path- Economies of Scope
(including problems).
Concepts of Cost – Cost Function- Short Run Cost Functions - Finding Minimum Average Variable Cost
through Equations – Long Run Cost Function (including problems).

UNIT-III: MARKET STRUCTURE:

Market Structure and its Classification into Perfect and Imperfect Markets– Perfect Competition –
Characteristics – Equilibrium Price Determination – Shut Down Decision
Monopoly: Characteristics, Allocative Inefficiency, Income Transfer and Rent Seeking – Price Discrimination-
Monopolistic Competition: Characteristics –Price and Output Determination in the Short Run and Long Run
Oligopoly: Characteristics – Price Rigidity and Kinked Demand Model (Theory Only)

UNIT – IV: INDIAN BUSINESS ENVIRONMENT – LPG:

Business Environment- Concept- Economic Planning- NITI Aayog- Liberalisation- Economic Reforms (Second
Generation Reforms)
Concept of Privatisation – Forms of Privatisation- Privatisation in India (Impact & Issues)
Globalisation-Meaning- Drivers- Modes of Entry
UNIT V- INTERNATIONAL BUSINESS ENVIORNMENT:
Foreign Capital- Concepts of FDI, FPI, FII- FEMA- Objectives and Provisions –WTO: Functions & Objectives-
AOA-GATS- TRIPS- TRIMS - Regional Economic Integration- EU- ASEAN- NAFTA- SAARC- BRICS.
SUGGESTED READINGS:
1. Petersen and Lewis: Managerial Economics, 4/e, Pearson/PHI, 2002.
2. Managerial Economics, Ahuja. H.L, S. Chand, New Delhi.
3. M.L. Trivedi: Managerial Economics, Tata Mc-Graw Hill, New Delhi 2004
4. Francis Cherunilayam, Business Environment, Himalaya Publishing House, India 2001
5. S.K. Mishra & V.K.Puri : Economic Environment of Business: Himalaya
6. S.K. Mishra & V.K.Puri : Indian Economy: Himalaya
7. Dutt & Sundaram: Indian Economy
8. Aswathappa: Business Environment: Himalaya
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M.Com. (CBCS) FACULTYOF COMMERCE, OU

SEMESTER–I
PAPER - III
MARKETING MANAGEMENT
PAPER CODE: Com 3: Core – III Total Marks: 70+20+10=100
THPW: 5; Credits: 5 ESED: 3 HRS
Objective: To render an in-depth understanding of the 4 P’s of marketing and familiarize learners with the latest developments
in the field of marketing.
UNIT-I: BASICS OF MARKETING:
Meaning and Definition of Marketing- Scope of Marketing- Marketing Management Orientations/ Concepts (Product,
Production, Selling, Marketing and Holistic Marketing) - Marketing Mix.
(Note: Choose a product and draft its marketing mix) .
Market Segmentation: Concept- Bases of segmenting consumer and business markets- Requirements of effective
segmentation
(Note: Choose a company and identify the bases of segmenting market for its product ).
Target Market-Concept-Market Targeting Strategies (Mass, segmented, nice and micro marketing)- Concept of
Positioning- Bases of Positioning- Positioning Maps
(Note: Create positioning maps for 10- 15 brands in FMCG sector/automobile sector/IT sector etc).

UNIT-II: MARKEINTG PLANNING & ANALYSIS AND CONSUMER BUYING BEHAVIOUR:

Meaning of Marketing Planning & Analysis- Contents of a Marketing Plan- Marketing Implementation & Control
(Organising the marketing department- marketing controls- Annual, Profitability, Efficiency and Strategic controls)
(Note:Take income statements of two competing companies and perform marketing profitability analysis for these companies).
Consumer Markets: Factors influencing consumer behavior- Models of consumer behavior (Marshallian, Maslow,
Howard- Sheth model)- Steps in consumer decision process.
(Note: Apply consumer behaviour models for analyzing consumer behavior towards a consumer product)
Business Markets: Nature of buying unit- Participants in business buying- Business buying process.
(Note: Chalk out the buying process of a Paper Manufacturer / Textile Mill/ Computer Assembling Business etc).

UNIT- III PRODUCT AND PRICE MANAGEMENT:

Meaning of Product- Product Levels- Product Classification- Product Mix Decisions- New Product Development Process-
Product Life Cycle Strategies- Branding- Packaging- Labeling
(Note: Identify a new product in the market and examine its development process).
Meaning of Price- Pricing Objectives- Pricing Methods (consumer based, competition based, cost-based) -Pricing
Strategies (New product pricing, Product mix pricing, Price Adjustment strategies, Pricing across channels)
(Note: Identify top 100 brands in India and prepare a chart of their brand values over past 5 years
Assume hypothetical figures to conduct break even & marginal analysis and determine price of product, compute mark-up price and
cost plus price using hypothetical figures).

UNIT- IV PROMOTION AND PLACE MANAGEMENT

Promotion Mix -Elements – Advertising: Objectives- Budget – Media- Effectiveness- Personal Selling: Steps - Sales
Promotion: Objectives, Tools - Public Relations and Publicity: Public Relations Tools- Direct Marketing & its Forms
Marketing Channels- Channel levels- Channel Types- Channel Design Decisions- Channel Management Decisions-
Channel Conflict- Conflict Resolution-Wholesaling- Types of wholesaler- Retailing: Format of retail stores.
UNIT-V: DEVELOPMENTS IN MARKETING:
Concept of Services Marketing – Services Marketing Mix – Consumerism (Causes and effects) - Sustainable Marketing
(Principles and strategies) – Meta Marketing- - Strategic Marketing- Cross Cultural Marketing- Entrepreneurial
Marketing( Types and strategies)- Affiliate Marketing
(Note: Undertake a google search engine analysis for a product).
Digital Marketing Domains- Social Media Marketing- Content Marketing- Email Marketing- Search Engine
Optimisation- Mobile Marketing- Influencer Marketing.
(Note: Analyse sustainable marketing practices of Indian companies)
Marketing Analytics-Components- Marketing Analytics Tools.
(Note: Examine marketing practices of a bank / insurance company/ travel/logistics company etc).
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M.Com. (CBCS) FACULTYOF COMMERCE, OU

SUGGESTED READINGS:

1. Principles of Marketing: Philip Kotler, PHI.

2. Marketing Management: A South Asian Perspective – Philip Kotler and Kevin Lane Kotler, Pearson Education
3. Stanton WJ: Fundamental of Marketing,
4. Marketing concepts and cases – Michael J Etzel, Bruce J Walker, William J Stanton and Ajay Pandit, TMH 13th Edition, New Delhi
5. Marketing Management: A South Asian Perso
6. Marketing Management: Ramaswamy&Namakumari, Tata McGraw Hill
7. Marketing Planning and Strategy: Jain, Cengage learning.
8. Marketing Management: Gandhi IC, Tata McGraw Hill
9. Basic Marketing: Me Carthy EJ &. Others, Tata McGraw Hill
10. Marketing Channels: Rosenbloom, Cengage learning.
11. The Essence of Marketing: Majare, PHI
12. New Marketing Strategies: Ian Chasten, McGraw Hill
13. Marketing Management: Nazia Sultana & B. Shailaja, National Publishing Co.
14. Marketing Management: RajanSaxena, Tata McGraw Hill
15. Marketing: Sharma etal.,Cengage Learning.
16. Digital Marketing Strategy: An Integrated Approach to Online Marketing :Simon Kingsnorth, Kogan Page

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 (Applicable to the batch of students admitted in the academic year 2022-2023 onwards)
M.Com. (CBCS) FACULTYOF COMMERCE, OU

SEMESTER–I
PAPER - IV
FINANCIAL MANAGEMENT
PAPER CODE: Com 4: Core – IV Total Marks: 70+20+10=100
THPW: 5; Credits: 5 ESED: 3 HRS
Objective: To introduce the subject of Financial Management and to acquaint the students with financial Functions.

UNIT-I: INTRODUCTION TO FINANCIAL MANAGEMENT:

(a) Financial Management: Meaning- Evolution – Organization of Finance Function – Financial Decisions – Goals of Financial
Management – Agency Problem – Changing Role of Finance Manager (Theory)
(b) Time Value of Money: Meaning – Rationale of Time Preference for Money – Future Value (FV) – Present Value (PV) (Including
Problems)

UNIT-II: CAPITAL BUDGETING:

(a) Capital Budgeting: Meaning – Importance – Process – Kinds of Decisions –Techniques of Capital Budgeting – Traditional
Techniques: Payback Period (PBP) – Accounting / Average Rate of Return (ARR) – Discounted Techniques: Discounted Payback
Period (DPBP) – Net Present Value (NPV) – Internal Rate of Return (IRR) – Profitability Index (PI) – Capital Rationing - (Including
Problems)
(b) Risk Analysis in Capital Budgeting Decisions: Sources and Perspectives of Risk – Traditional Tools – Payback Period – Risk
Adjusted Discount Rate – Certainty Equivalent method - Coefficient of Variation –Decision Tree Analysis (Including Problems)

UNIT-III: WORKING CAPITAL MANAGEMENT:

(a) Working Capital Estimation: Meaning – Kinds – Determinants – Sources and Levels – Estimation of Working Capital
Requirements (Including Problems)
(b) Working Capital Management: (i) Cash Management: Nature of Cash – Motives of Holding Cash – Objectives of Cash
Management – Factors Determining Cash Need – Cash Cycle – Determination of Optimum Cash Balance (Including Problems) (ii)
Receivable Management: Meaning – Objectives – Cost Benefit Analysis – Credit Standards – Credit Terms – Collection of
Receivables (Including Problems) (iii) Inventory Management: Meaning – Components of Inventory – Motives of Holding
Inventory – Objectives of Inventory Management – Tools and Techniques of Inventory Control (Including Problems)

UNIT–IV: FINANCING DECISIONS:

(a) Cost of Capital: Meaning – Significance – Classification of Costs – Computation of Specific Cost of Capital – Cost of Debt –
Cost of Preference Share Capital – Cost of Equity Share Capital and Cost of Retained Earnings – Computation of Weighted Average
and Marginal Cost of Capital – Specific and Weighted Average Cost of Capital (Including Problems)
(b) Leverages and Capital Structure: (i) Leverages: Meaning – Types – EBIT-EPS Analysis – Degree of Operating Leverage –
Degree of Financial Leverage – Degree of Combined Leverage – Indifference Point (Including Problems) (ii) Capital Structure:
Meaning – Determinants – Theories: Net Income Approach – Net Operating Income Approach – Traditional Approach – MM
Approach (Theory)

UNIT-V: DIVIDEND DECISIONS:

(a) Dividend Policy: Meaning – Types of Dividend Policies – Factors Influencing Dividend Policy – Forms of Dividends (Theory)
(b) Dividend Theories: Relevance Theories – Walter‘s Model – Gordon‘s Model – Irrelevance Theory – MM Hypothesis (Including
Problems)

SUGGESTED READINGS:
(1) Erhardt & Brigham: Corporate Finance: A Focused Approach, Thomson; (2) Eugene Brigham & Erhardt:
Fundamental of Financial Management, Thomson; (3) Khan M. Y. & Jain PK: Financial Management, TMH; (4)
Kulkarni PV.: Financial Management, Himalaya Publishing House; (5) Lasher: Practical Financial Management,
Thomson; (6) Pandey I.M.: Financial Management, Vikas; (7) Parasuraman N. R.: Financial Management – A Step-by-
Step Approach, Cengage Learning; (8) Prasanna Chandra: Financial Management, TMH; (9) Rustagi, R.P. Fundamentals
of Financial Management with EXCEL Applications, Taxmann; (10) Shashi K Gupta and RK Sharma: Financial
Management, Kalyani; (11) Solemen Ezra & Pringle John J:An Introduction to Financial Management, PHI; (12)
Srivatsava R.M: Essential of Business Finances, Himalaya Publishing House; (13) Sudarsan Reddy G: Financial
Management, Himalaya Publishing House; (14) Van Horn, James C:Financial Management, PHI

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 (Applicable to the batch of students admitted in the academic year 2022-2023 onwards)
M.Com. (CBCS) FACULTYOF COMMERCE, OU

SEMESTER–II
PAPER -I
ADVANCED MANAGERIAL ACCOUNTING
PAPER CODE: Com 5: Core – I Total Marks: 70+20+10=100
THPW: 5; Credits: 5 DSED: 3 HRS

Objectives: To familiarize and acquaint the students with application of advanced managerial accounting techniques.

UNIT-I: ANALYSIS OF FINANCIAL STATEMENTS:

Financial Statements – Meaning – Objectives – Types – Uses - Limitations - Analysis of financial statements - Meaning -
Techniques (Theory only) - Ratio Analysis: Meaning – Classification of Ratios: Current Ratios, Solvency Ratios, Activity
Ratios and Profitability Ratios – DuPont Analysis (Including problems) - Cash Flow Analysis – Meaning - Preparation of
Cash Flow Statement as per Ind-AS-7 (Including problems).

UNIT-II: RESPONSIBLTIY ACCOUNTING AND TRANSFER PRICING :

Responsibility Accounting – Concept – Steps – Responsibility Centre – Types of Responsibility Centres: Cost Centre,
Revenue Centre, Profit Centre and Investment Centre – Preparation of Responsibility accounting reports (Including
problems).
Transfer Pricing - Concept – Methods: Market-based pricing – Cost-based pricing – Negotiated pricing - Dual pricing
(including problems).

UNIT-III: INFLATION ACCOUNTING AND INCOME MEASUREMENT:

Inflation Accounting - Concept – Limitations of historical based-cost financial statements – Methods of Inflation
Accounting: Current Purchasing Power Method – Current Cost Accounting Method (Including problems)
Income Concepts for financial reporting – Measurement and Reporting of Revenues, Expenses, Gains and Losses (Theory
only) – Analysis of Changes in Gross Profit (Including problems)

UNIT-IV: FINANCIAL MEASURES OF PERFORMANCE:

Introduction – Return on Investment (ROI) – Concept – Uses and Limitations – Economic Value Added (EVA) – Concept
– Significance of EVA – Measurement of EVA (Simple problems only)
Balanced Score Card (BSC) – Concept – Objectives – Perspectives of BSC - Multiple Scorecard Measures to a Single
Strategy (Theory only).

UNIT V: MANAGERIAL DECISION MAKING:

Cost concepts for decision making – Marginal Costing and Decision Making - Pricing Decisions - Product decisions:
Profit Planning - Level of Activity - Key/Limiting Factor - Dropping a Product Line - Introducing a New Product Line-
Product/Sales Mix Decisions - Make or Buy decisions (Including Problems)

SUGGESTED READINGS:
1. Sharma RK & Shashi K. Gupta: “Management Accounting- Principles & Practice” Kalyani Publishers, New Delhi.
2. Gupta S.P. “Management Accounting” Sahitya Bhavan Publications, Agra.
3. Jawahar Lal “Advanced Management Accounting-Text, Problems and Cases”, S. Chand & Company Pvt. Ltd., New Delhi.
4. Ravi M. Kishore, “Cost Management” Taxmann Allied Services Pvt. Ltd., New Delhi.
5. Khan MY & Jain PK, “Management Accounting” Tata McGraw-Hill Publishing Company Ltd., New Delhi.
6. M.A. Sahaf “Management Accounting-Principles & Practice” Vikas Publishing Company Pvt. Ltd., New Delhi.
7. Jawahar Lal “Accounting Theory & Practice” Himalya Publishing Company, New Delhi.
8. Jain S.P. & Narang K.L. “Accounting Theory & Management Accounting” Kalyani Publishers, New Delhi.
9. Robert S. Kaplan & Anthony A. Atkinson “Advanced Management Accounting” Prentice-Hall of India Pvt., Ltd., New Delhi.
10. Ronald W. Hilton, “Managerial Accounting”, Tata McGraw-Hill Publishing Company, New Delhi.
JOURNALS & NEWS PAPERS:
1. Chartered Accountant, Journal, ICAI
2. Management Accountant, Journal, ICWAI
3. Economic Times, 4. Times of India
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 (Applicable to the batch of students admitted in the academic year 2022-2023 onwards)
M.Com. (CBCS) FACULTYOF COMMERCE, OU

SEMESTER–II
PAPER -II
ORGANISATION BEHAVIOUR AND HUMAN RESOURCE MANAGEMENT
PAPER CODE: Com 6: Core – II Total Marks: 70+20+10=100
THPW: 5; Credits: 5 ESED: 3 HRS
Objective: to familiarize the students with the concepts and dimensions of Human Resource Management and Organization Behaviour.

UNIT I: ORGANIZATION BEHAVIOUR AND INDIVIDUAL INFLUENCE:

Organisational Behaviour: (OB) – Features – Scope – Fundamentals - Concepts of OB – Challenges and
opportunities for OB, Factors affecting Organizational Effectiveness-: Individual Behaviour: Factors
Influencing Individual Behavior –– Learning Theories: Classical Conditioning Theory-Operant Learning
Theory-Social Learning Theory- Attitudes and Behavior -The Perceptual Process – Factors influencing
perception – Internal and External.
UNIT II: MOTIVATION, MORALE, CULTURE, AND CONFLICT:
Motivation: Theories of Motivation – Motivational Processes - Content Theories (Maslow, Herzberg,) – Process
Theories (The Goal-Setting Theory, Reinforcement Theory) Morale: Factors influencing Morale
Organisational Culture: – Characteristics -Sustaining a Culture – Changing a Culture -. Conflict –– Functional
and Dysfunctional Conflict – Process of Conflict – Managing Conflict.
UNIT III: LEADERSHIP, COMMUNICATION, AND CHANGE:
Leadership: Leadership and Management – Leadership Styles - Theories of Leadership – Traits – Behavioral
Model (Managerial Grid) – Contingency
(Feilder)Learning Organization: Characteristics – Role of Leader in Learning Organizations. Managing
Diversity – Benefits- Strategies. Work-life Balance-Significance-Steps. Stress management- factors affecting
stress management -Virtual Organizations.
UNIT-IV: HUMAN RESOURCE MANAGEMENT AND PLANNING:
Human Resource Management (HRM): Concepts – Significance – Objectives – Scope – Functions - Changing
role of Human Resource Manager HRM Policies Human Resource Development (HRD): Concept - Scope -
Objectives- Job Design - Approaches - Job Analysis: Objectives - Components (Job Description and Job
Specification) - Methods of Job Analysis Human Resource Planning: Concept - Objectives - Factors affecting
HR planning - Process of HR Planning. Recruitment: Objectives - Sources of recruitment – Selection: Selection
- Procedure – Tests and Interview - Placement - Induction - Promotion – Transfer.
UNIT-V: DEVELOPING AND MAINTENANCE HUMAN RESOURCE:
Training - Assessing training needs - Methods and Evaluation of Training. Concept - Performance Appraisal -
Concept - Methods of Appraisal – Concepts of Potential Appraisal. Job Evaluation: Methods - Essentials of
Sound Wages. Grievances: Meaning-Procedure-Benefits and Grievance Redressal System. Collective
Bargaining: Types – Essential conditions for the success of Collective Bargaining. Workers’ participation in
management
SUGGESTED READINGS:
1. Robins P.Stephen & Judge: Organizational Behavior, Pearson, New De1hi.
2. Greenberg and Baron: Behaviour in Organisation.
3. Daft: Organisation Theory and Design, Thomson.
4. Fred Luthans: Organizational Behavior, Me Graw Hill, New Delhi.
5. Bohlander: Human Resource Management, Thomson.
6. David A.DeCenzo and Stephen P.Robins: Personnel/ Human Resource Management, PHI.
7. Biswajeet Pattanayak: Human Resource Management, PHI.
8. Sharma: Human Resource Management sage.
9. Mathis: Human Resource Management.
10. Sadri, Jayasree, Ajgaonkar: Geometry of HR, Himalaya.
11. Subba Rao P: Personnel and Human Resource Management, Himalaya.
12. VSP Rao, Human Resource Management, Vikas,8. Gupta CB, Human Resource Management, Sultan Chand & Son.
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 (Applicable to the batch of students admitted in the academic year 2022-2023 onwards)
M.Com. (CBCS) FACULTYOF COMMERCE, OU

SEMESTER–II
PAPER -III
E- COMMERCE

PAPER CODE: COM 7: Core-III TotalMarks:50EE+15IA+35LPE=100

THPW: 5 (4T+2P) ; Credits: 5 ESED: 3 HRS
Objective: to know and learn about Information Technology through its applications; and to give an overview of E-Commerce fundamentals with
an objective of exposing them to the functional areas of ECommerce.

UNIT-I: INTRODUCTION:
E-Commerce - E-Business - Potential Benefits of E-commerce – Driving Forces of E-Commerce – Business Process Re-
Engineering –E-Commerce Applications –Regulatory Environment for E-Commerce – Competitive intelligence on the
Internet – Future of E-Commerce.

UNIT-II: ELECTRONIC DATA INTERCHANGE (EDI), E-COMMERCE & INTERNET:

Introduction - Traditional EDI systems - Benefits and Drawbacks - Data transfer and standards. Financial EDI-EDI
systems and the Internet - Legal security and private concerns - Authentication Methods – Firewalls – Factors considered
in securing the firewalls - Internet trading relationships: Business to Consumers (B2C), Business (B2B), Consumer to
Business (C2B), Government to Consumer (G2C), Features and benefits-Portal Vs Website - Supply Chain Management.

UNIT-III: ELECTRONIC PAYMENT MECHANISMS AND WEB PAGE DESIGNING:

Introduction - SET protocol - SET Vs SSL - Payment gateway - Certificate issuance - Trust chain - Cryptography
methods - Encryption technology – Digital signatures - Dual signatures - SET Logo Compliance testing - Status of
Software Magnetic strip cards - Smart cards - Electronic cheques -Electronic cash - Third party processors and Credit
Cards - Risk and electronic system - Designing electronic payment systems.

UNIT- IV: INTRODUCTION TO HTML:

Introduction to HTML – Basic syntax – Basic Text Formatting – Images – Lists – Tables: Create a Basic table structure-
Format tables within webpage: Borders and Margins, Width and Height, Basic alignment, Colour, Background images &
captions – Format content within table cells: alignment, cell padding colours, Line bracks, spanning column, Span Rows
– Hypertext links.

UNIT-V: ADVANCED EXCEL:

Excel Introduction: An overview of the screen, navigation and basic spread sheet concepts - Various selection techniques
- Shortcut Keys - Using Basic Functions - Sum, Average, Max, Min, Count, Counta • Absolute, Mixed and Relative
Referencing- Financial and statistical functions - Formatting and Proofing: Currency Format - Format Painter -
Formatting Dates - Custom and Special Formats - Formatting Cells with Number formats, Font formats, Alignment,
Borders, etc – Basic conditional formatting – Data Validation - Number, Date & Time Validation - Text and List
Validation - Custom validations based on formula for a cell - Dynamic Dropdown List Creation using Data Validation –
Dependency List - Pivot Tables: Creating Simple Pivot Tables - Basic and Advanced Value Field Setting - Classic Pivot
table - Choosing Field - Filtering PivotTables -Modifying PivotTable Data - Grouping based on numbers and Dates -
Calculated Field & Calculated Items

SUGGESTED READINGS:
1. Business Data processing System: P. Mohan, Himalaya
2. HTML Indian Edition Wendy Willard McGraw Hills Educaion (India) Private Ltd
3. Business Data Processing and Accounting System: V. Srinivas, Kalyani
4. Electronic commerce Greenstein feinman Tata McGraw Hills
5. Advanced Excel Computer World Publication

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 (Applicable to the batch of students admitted in the academic year 2022-2023 onwards)
M.Com. (CBCS) FACULTYOF COMMERCE, OU

SEMESTER–II
PAPER -IV
INVESTMENT MANAGEMENT
PAPER CODE: COM 8: Core-IV Total Marks: 70+20+10=100
THPW: 5 ; Credits: 5 ESED: 3 HRS
Objective: To familiarize the students with the principles and practice of Investment Management and acquaint the students with the
functioning of the Indian Capital Market.

UNIT-I: INTRODUCTION TO INVESTMENT MANAGEMENT:

(a) Investment: Meaning – Characteristics – Importance – Objectives – Factors of Sound Investment – Investment
Environment – Investment Media – Principles of Investment – Speculation – Gambling – Investment Process (Theory)
(b) Financial Assets: Meaning – Classification – Shares – Debentures – Bonds – Innovative Financial Assets- Properties
of Financial Assets (Theory)

UNIT-II: INDIAN CAPITAL MARKETS - AN OVERVIEW:

(a) Primary Market: Meaning – Growth and Development – Role of NIM – Methods of Issues – Parties Involved –
Allotment Process – Investor Protection – Recent Trends (Theory).
(b) Secondary Market: Meaning – History – Functions – Regulatory Framework – Listing and Delisting of Securities –
Trading Procedure – Stock Exchanges in India – Growth of Stock Exchanges in India – SEBI – Its Functions and Role
(Theory)
(c)Security Market Index: Meaning – Different Averages and Indices – The Construction of Indices – Maintenance
Problems with Security Market Indices – Stock Market Index Revision (Including Problems)

UNIT-III: RISK AND RETURN ANALYSIS:

(a) Return: Meaning – Holding Period Return – Equivalent Annual Return – Expected Value of Return – Measuring
Returns from Historical Data – Measuring Average Returns over Multiple Period – Arithmetic Average – Geometric
Average – Rupee Weighted Average Return (Including Problems)
(b) Risk: Meaning – Sources of Risk – Market Risk – Interest Risk – Purchasing Power Risk – Business Risk – Financial
Risk – Types of Risk – Systematic Risk – Unsystematic Risk – Risk Aversion and Risk Premium – Measurement of Risk
– Range as a Measure of Risk – Standard Deviation as a Measure of Risk –β as a Measure of Risk (Including Problems)

UNIT-IV: PORTFOLIO ANALYSIS:

(a) Portfolio Analysis: Meaning – Traditional Vs Modern Portfolio Analysis – Return on Portfolio – Risk on Portfolio –
Diversification of Investments – Reduction of Portfolio Risk through Diversification – Security Returns Perfectly
Positively Correlated – Security Returns Perfectly Negatively Correlated – Security Returns Uncorrelated (Including
Problems)
(b) Markowitz Model: Assumptions – Parameters – Effect of Combining Two Securities – Interactive Risk Through
Covariance – Coefficient of Correlation – Change in Portfolio Proportions – Concept of Dominance – Limitations of
Markowitz Model (Including Problems)

UNIT-V: PORTFOLIO SELECTION:

(a) Portfolio Selection: Meaning – Feasible Set of Portfolios – Efficient Set of Portfolios - Selection of Optimal
Portfolios (Including problems)
(b) Sharpe Single Index Model: Measuring Security Return and Risk – Measuring Portfolio Return and Risk (Including
Problems)
SUGGESTED READINGS:
(1) Agarwal: A Guide to Indian Capital Market, New Delhi; (2) Bhalla, V.K: Investment Management, S. Chand & Co.;
(3) Fabozzi, Frank J: Investment Management, Prentice Hall; (4) Fischer, Donald, E. and Ronald, J. Jordan: Security
Analysis & Portfolio Management, PHI; (5) Kevin, S: Security Analysis & Portfolio Management, PHI; (6) Mayo:
Investments, Thomson; (7) Preeti Singh: Investment Management, HPH; (8) Reilly: Investment Analysis and Portfolio
Management, Thomson; (9) Sharpe etal: Investments, PHI; (10) Strong: Portfolio Construction and Management, PHI.
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