Department of Commerce M.

Com (NEP) 2022-23

Master of CommerceM.Com (Degree) NEP

Syllabus
W.E.F.
2022-23
(Revised Syllabus under the guidelines of NEP - 2020
asonBOSheldon5th May, 2022)
Chairperson – BOS

Prof. Ehtesham Ahmad

ORDINANCES AND SYLLABUS (NEP) APPROVED BY

ACADEMIC COUNCIL No. 11, Dated 23.06.2022

EXECUTIVE COUNCIL No. 25 Dated 25.06.2022

Department of Commerce
Khwaja Moinuddin Chishti Language University,
IIM Road
Sitapur-Hardoi Bypass
Lucknow-226013

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 Department of Commerce M.Com (NEP) 2022-23
I. About the Department
Department of Commerce of Khwaja Moinuddin Chishti Language University though has a
short period history, but it has reasons to mention. With the start of the first academic session
of university in 2013, the Department of Commerce has the arrogance of having largest
number of students in undergraduate course B. Com & post graduate course M.Com. It has
always kept the pace with changing times and explored the new frontiers of knowledge and-
innovation in academics. In a short span of time the department of Commerce has redefined
commerce education in the state of Uttar Pradesh as well as in India. Becoming pioneer in
running semester system at undergraduate level in the state, the KMC Language, University
has also adopted CBCS mode of education.
In the era of globalization and liberalization, the system of higher education calls for
graduates & postgraduates of international standard. In its endeavour to exalt its post-
graduate course, M. Com, the department of Commerce has already adopted the CBCS
pattern from the session 2019-20. Now as we all know that the National Education Policy has
all pervaded the country. Each and every educational institution is adopting it. The Khwaja
Moinuddin Chishti has also adopted NEP-2020.
The Department of Commerce was established with the renowned flagship post-
graduate programme-master’s in commerce (M. Com) in 2013. The course provides an
extreme and rigorous base for teaching, research and allied business administration. The
course serves the needs of academics and prepares students for research and teaching. The
Alumni of this course are well placed in business, academics and administration across
different parts of the country.
Process of Revision of Courses through Stakeholder inputs: The department has
revised its syllabi several times through its short journey. In 2022 for revision purposes, it
consulted its stakeholder viz. students and guardians. After getting approval from the
Departmental Board of Studies the syllabus is approved by the Statutory Committees like
Faculty Board, Academic Council and Executive Council.

II. Introduction to Choice Based Credit System (CBCS) under NEP:

The CBCS under NEP provides an opportunity for the students to choose courses from the
prescribed courses comprising core, elective/major & minor or skill-based courses. The
courses can be evaluated following the grading system, which is considered to be better than
the conventional marks system. In the era of globalization, it is an internationally accepted
pattern of higher education. The uniformity in evaluation system also enables the potential
employers in assessing the performance of the candidates.

III. The NEP Mandate:

1. Scope:
NEP will be implemented in each and every programme of Department of Commerce. The
provisions and guidelines of National Education Policy will be implemented in every possible
way.

2. Definitions:
(i) Academic Programme means an entire course of study comprising its programme
structure, course details, evaluation schemes etc. designed to be taught and evaluated in

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 Department of Commerce M.Com (NEP) 2022-23
a teaching Department/Centre or jointly under more than one such Departments/
Centers.
(ii) Academic Year means two consecutives (one Odd, July to December + one Even,
January to June shall continue one academic year.
(iii) Course means a segment of a subject that is part of an Academic Programme;
(iv) Programme Structure means a list of courses (Core, Elective and Open Elective) that
makes up an Academic Programme, specifying the Syllabus, Credits, hours of teaching,
evaluation and examination schemes, minimum number of credits required for
successful completion of the programme etc. prepared in conformity to University
Rules, eligibility criteria for admission;
(v) Core Course means a course that a student admitted to a particular programme must
successfully complete to receive the degree and which cannot be substituted by any
other course;
(vi) Elective Course means an optional course to be selected by a student out of such
courses offered in the same or any other Department/Centre;
(vii) Open Elective means an elective course which is available for students of all
programmes, including students of same department. Students of other Departments
will opt these courses subject to fulfilling of eligibility of criteria as laid down by the
Department offering the course;
(viii) Credit means the value assigned to a course which indicates the level of instruction;
One-hour lecture per week equals 1 Credit, 2 hours practical class per week equals
1 credit. Credit for a practical could be proposed as part of a course or as a separate
practical course.
(ix) ‘SGPA’ means Semester Grade Point Average calculated for individual semester.
(x) ‘CGPA’ is Cumulative Grade Point Average calculated for all courses completed by
the candidates at any point of time. CGPA may be calculated each year for both the
semesters clubbed together, if University Ordinances provides for.
(xi) ‘Grand CGPA’ is calculated in the last year of the course by clubbing together the
SGPA of all the semesters or CGPA of the two years. Grand CGPA is being given in
transcript form. For the benefit of the candidates, a formula for conversion of Grand
CGPA into %age marks as given in the transcript.

3. Objectives:
Department of Commerce of Khwaja Moinuddin Chishti Language University has always
been in pioneering role, not only in admissions but also in syllabus designing. The syllabus of
M. Com is so designed so as to cater to the needs of the society as well as of industry and also
in accordance with the provisions and guidelines of National Education Policy 2020. Due
care has been taken in designing the said syllabi in a stratified manner. Whatever the students
have already studied in B.Com., an advanced version or innovative course is necessary for M.
Com students.
The M. Com programme under NEP-2020 aims to provide:
 A conducive environment that holistically engages students through an all–encompassing
knowledge impartation,
 Research orientation,
 Developing entrepreneurial skills,

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 Department of Commerce M.Com (NEP) 2022-23
 Sound theoretical foundation,
 Formulating business problems and provide innovative solutions thus moulding them into
future visionaries, management leaders that are compassionate yet efficient.

4. Programme Specific Outcomes (PSOs):

The M. Com course provides an extreme and rigorous base for teaching, research and allied
business administration. It fulfills the need of the hour for academics and prepares students
for research and teaching. The revised course is as per the requirement of the industry, and
they have been serving the needs of managerial cadre in business and industry. M.Com
Course offers research in diverse areas of Commerce discipline and has large base of research
contribution. Teaching pedagogy is adopted to ensure all round learning for the students.
Department of Commerce aligns itself with the overall vision of the University i.e., to touch
the lives of every student by inculcating prudence, efficiency, creativity and compassion to
work for the betterment of the marginalized sections of society. M.Com Course attempts to
kindle their sense of responsibility, honesty, conscience, justice and above all commitment to
human values. M.Com students form the core of our existence as an institution and are geared
up to be passionate about their dreams and make their family and society proud of their
achievements.
This M. Com programme aims to upgrade the standards of teaching and research and deliver
an education system that is a source of national pride and public confidence.

5. Entry and Exit in P.G. Programme:

Students completed three years of graduation under either new or old system will be eligible
to take admission in PG Programme, the first year of PG will be considered as fourth year of
graduation.
Students will get admission in M.com programme as per the merit and minimum eligibility
criteria of the university. Students in PG first year who have passed three years graduation
and acquired 52 credits, if willing for exit, they will get graduation degree (with research).
Students of M. Com 1st Year and 2nd Year acquired minimum 52+48 credit in both years will
get the PG degree in the Core subject of the faculty.

6. Research project guidelines:

The aim of the Project is to give an opportunity to students to learn independently and show
that they can identify, define and analyze problems or issues and integrate knowledge in a
business context. It reflects the ability of a student to understand and apply the theory, the
concepts and the tools of analysis to a specific situation.
i. Students are entitled to prepare research project in 4th and 5th year of UG Programme
(1st& 2nd Year of PG Programme). The topic of research project in 4th and 5th year is to
be taken from the selected core paper. The research project could be
interdisciplinary/multi-disciplinary.
ii. The project is a practical, in-depth study of a problem, issue, opportunity, technique or
procedure or a combination of these aspects of business. The students are required to
define an area of investigation, carve out research design, gather relevant data, analyze
the data, draw conclusions and make recommendations. The project must be an original
piece of work that will be undertaken in post-graduate study, over a period of three
semesters.
iii. The topic is to be selected carefully with the help of supervisor.

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 Department of Commerce M.Com (NEP) 2022-23
iv. All the material that relates to your project, including completed questionnaires or tapes
from interviews, should be shown to your supervisor and be kept until the examination
board has confirmed your results. Do not throw this material away once your project is
submitted, as you might be asked to present it as part of the Viva Voce Examination,
before your project results are confirmed.
v. The supervisor’s role is to appraise ideas and work of the student. Student must take
overall responsibility for both the content of project and its management. This includes
selection of an appropriate subject area (with the approval of the supervisor), setting up
meetings with the supervisor, devising and keeping to a work schedule (to include
contingency planning), and providing the supervisor with samples of your work.
vi. Student will submit the final report of project/ Dissertation at end of the year. The
project reports would be examined by the external examiner and based on the report
and Viva Voce examination conducted at the end of the semester, a student will be
awarded marks.
vii. If any student published research paper in UGC-CARE listed journal from the research
project/Dissertation will be entitled to get additional 25 marks out of 100. The
maximum marks of research project/Dissertation will be 100 only.
viii. The marks acquired in research project/ Dissertation will be converted to grades and
will be added in CGPA computation.
ix. The External Examiners will examine the following in Project Report:
a) Literature Survey on the Topic Chosen.
b) Method of Data Collection.
c) Presentation – Style, Comprehensiveness, Table presentation, Graphs, Charts.
d) Analysis and inference and implication of the study.
e) Overall linkage between objectives, methodology, findings and suggestions.
f) Bibliography and References.

7. Course Structure:

As per the new structure, the course will run on the basis of CBCS and Semester system.
There will be one Major Elective Subject, the core paper will of 5 credits in each semester
that will count to 20 credits of core paper in each semester. In addition to this, as per the area
of interest, the students are required to choose two optional groups- one major group and one
minor group, in the beginning of 2nd year of the study. The major group shall consist of 4
papers and minor group consists of 2 papers to be studied in 3rd and 4th semester. Under
Choice Based Credit System, students will also study ‘Open Elective’ courses. These courses
will be available for students of all programmes, including students of parent department.
Students of other Department may choose these courses subject to fulfilling of eligibility of
criteria as laid down by the Department. The structure for the groups has been designed with
intent to provide advanced level specialization in the respective field.
In the light of augmentation in the field of commerce and business, the overall structure of
the course has been changed to widen the scope and depth of the course and inclusion of
research paradigms of commerce stream. Further, the overall structure has been improved to
provide an insight of research in commerce and interdisciplinary areas and to facilitate those
students aspiring for pursuing research. New Courses like International Trade
Logistics, EXIM Procedures and Documentation Export Marketing, Banking Products and

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 Department of Commerce M.Com (NEP) 2022-23
Practices and Insurance Products and Practices have been incorporated in the revised course.
Accounting, core of Commerce discipline, was the gap area in the existing syllabus and
therefore new courses in accounting area have been added and are offered as Major Elective
Group in Accounting. The concept of Open Elective has been introduced for the first time in
the structure as per the University guidelines and courses like Life Skills and
Communication, Indian Ethos and Leadership, Entrepreneurship and New Venture Planning
are offered to be relevant to the students of diverse areas disciplines. The content of existing
courses too has been revised in terms of including new and relevant topics such as:
psychographics, lifestyle and applications, new consumption patterns, perceptual mapping
and positioning. The suggestive readings are provided for each unit of the concerned course
to provide a better facilitation for self-study by the students. The course has been designed in
line with outcome-based approach which requires specification of Course Outcomes and
Course Learning Outcomes.
The M.Com programme structure offers a deep dive into various facet of management and
organizational development by integration of cross-cutting issues relevant to gender,
environment and sustainability, human values, professional ethics into curriculum through
incorporation of relevant topics such as: Marketing Management- legal aspects of marketing,
ethical, social and environmental concerns in product, pricing, distribution and promotion
decisions, socially responsible marketing; green marketing, cause relating marketing; social
marketing, Global Strategic Management- Ethical and Social considerations in Strategic
Management Business Research- Ethics in Business Research, Security Analysis and
Portfolio Management, Ethical Investing, International Marketing- Ecological concerns and
international marketing ethics, Advertising and Sales Management-Managing ethics in selling
environment.

M.Com 1st Year

Semester I Semester II
Paper Paper
Name of the Course Type Credit Marks Type Credit Marks
Code Code

MCCC Organizational MCCC Advanced Financial

101
Core 5 100 201
Core 5 100
Behavior Management
MCCC MCCC
102
Statistical Methods Core 5 100 202
Marketing Management Core 5 100

Own Ethics Corporate

MCCC Managerial MCCC
Core 5 100 Governance and Core 5 100
Faculty 103 Economics 203
Sustainability
Elective

Major Elective Group:

Advanced Accounts & Taxation P-
MCCC Management MCEC 1/ Finance & Banking
104
Core 5 100 Paper-1
5 100
Accounting P-1/ Marketing &
International Business
P-1
Research Project 4 Research Project 4

Total Credits/Semester 24 24

Other Minor
Elective 4/5/6
Faculty Paper

Total Credits Annually 52

After Completion of eighth semester the degree of B.Com. (Research) will be conferred to the candidate scoring a minimum of (184)
credits.

M.Com 2nd Year

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 Department of Commerce M.Com (NEP) 2022-23

Semester III Semester IV

Paper Paper
Type Credit Marks Type Credit Marks
Code Code

MCCC
301
Business Research Core 5 100 1 Strategic Management Core 5 100

Elective
Group:
Accounts & Taxation
P-4/ Finance &
MCCC Entrepreneurship
302
Core 5 100 2 Banking P-4/ 5 100
Development
Marketing &
International Business
P-4
Elective

Elective
Major Elective
Group:
Group:
Accounts & Taxation
Accounts &
Own P-5/ Finance &
MCEC Taxation P-2/
Faculty Paper-2
5 100 3 Banking P-5/ 5 100
Finance & Banking
Marketing &
P-2/ Marketing &
International Business
International
P-5
Business P-2
Elective

Elective
Group: Group:
Accounts & Accounts & Taxation
Taxation P-3/ P-6/ Finance &
4 Finance & Banking 5 100 4 Banking P-6/ 5 100
P-3/ Marketing & Marketing &
International International Business
Business P-3 P-6
Research Project 4 Research Project 4

Total Credits/Semester 24 24

Total Credits Annually 48

Total Credits for M.Com 100

After Completion of tenth semester the degree of M.Com. will be conferred to the candidate scoring a minimum of (232) credits.

IV. M.Com. Programme Details:

M.Com Course Structure (NEP)
Year-Wise Course Structure

Research
Open Elective Course/ Total Credits
Semester Core Courses Elective Courses Project
Other Faculty

No. of Credits Total No. of Credits Total No. of Credits

Credits
papers Credits papers Credits papers

I 4 5 20 - - - - - 4 24
II 3 5 15 1 5 5 1 4 4 28
III 2 5 10 2 5 10 - - 4 24
IV 1 5 5 3 5 15 - - 4 24
50 30 16 100
Total 10 6 1 4
Credits Credits Credits Credits

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 Department of Commerce M.Com (NEP) 2022-23
Semester-Wise Detail of M.Com. (NEP) Course Structure
Semester I
Title of the Teaching
Course
Sub Code Paper Int. Exam Total Lecture Lab/Tut. Credits Hours/
M.Com
Theory Week
MCCC- Organizational
Core-1 25 75 100 4 1 5 5
101 Behavior
MCCC- Statistical
Core-2 25 75 100 4 1 5 5
102 Methods
MCCC- Managerial
Core-3 25 75 100 4 1 5 5
103 Economics
Advanced
MCCC-
Core-4 Management 25 75 100 4 1 5 5
104
Accounting
Research Project - - 100 4 -
Total credits in Semester I 100 300 500 16 24 20 Hours

Semester II
Title of the Teaching
Course Tutorial
Sub Code Paper Int. Exam Total Lecture Credits Hours/
M.Com /Lab
Theory Week
Advanced
MCCC Financial
Core-5 25 75 100 4 1 5 5
201 Management

MCCC Marketing
Core-6 25 75 100 4 1 5 5
202 Management
Ethics, Corporate
MCCC
Core-7 Governance & 25 75 100 4 1 5 5
203
Sustainability
Major Elective
Group:
Accounts &
Major Taxation P-
MCME
Elective 1/Finance & 25 75 100 4 1 5 5
204
1 Banking P-
1/Marketing &
International
Business P-1
Research Project 100 4
Other Open
Elective 4 4
Faculty Elective
Total credits in Semester - II 100 300 500 16 4 28 24 Hours

Semester III
Title of the Teaching
Course Tutorial
Sub Code Paper Int. Exam Total Lecture Credits Hours/
M.Com /Lab
Theory Week
MCCC Business
Core-8 25 75 100 4 1 5 5
301 Research
Entrepreneurship
Core-9 MCCC302 25 75 100 4 1 5 5
Development
Accounts &
Taxation P-2 /
Major
MCME Finance &
Elective 25 75 100 4 1 5 5
303 Banking P-2 /
2
Marketing&
International

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 Department of Commerce M.Com (NEP) 2022-23
Business
Group:
Accounts &
Taxation P-3/
Major
MCMEC Finance &
Elective 25 75 100 4 1 5 5
304 Banking P-3/
3
Marketing &
International
Business P-3
Research Project 100 4
24
Total credits in Semester III 100 300 500 16 20 Hrs.
Credits

Semester IV
Title of the Teaching
Course Tutorial
Sub Code Paper Int. Exam Total Lecture Credits Hours/
M.Com /Lab
Theory Week
MCCC Strategic
Core 10 25 75 100 4 1 5 5
401 Management
Group:
Accounts &
Taxation P-4/
Major Finance &
MCME
Elective Banking P-4/ 25 75 100 4 1 5 5
402
4 Marketing &
International
Business P-4

Group:
Accounts &
Taxation P-5/
Major Finance &
MCMC
Elective Banking P-5/ 25 75 100 4 1 5 5
403
5 Marketing &
International
Business P-5

Group:
Accounts &
Taxation P-6/
Major
MCMC Finance &
Elective 25 75 100 4 1 5 5
404 Banking P-6/
6
Marketing &
International
Business P-6
Research
100 4 24
Project
Total credits in Semester IV 100 300 500 16 4 20 24 Hrs.

Total Credit Annually Sem – I & II 52

Total Credit of M.Com Sem. - III & IV 48
Total 100

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 Department of Commerce M.Com (NEP) 2022-23
TABLE OF ELECTIVE PAPERS (SPECIALISATION GROUP)
Specialization Group A - Accounting and Taxation
S.No Title Sem Paper Credits
1 Accounting Information System II P-1 5
2 Strategic Cost Analysis and Performance Evaluation III P-2 5
3 Principles and Practice of taxation III P-3 5
4 Forensic Accounting and Fraud Examination IV P-4 5
5 Global Financial Reporting and Disclosure IV P-5 5
6 Corporate Tax Structure and Planning IV P-6 5

Specialization Group B – Finance and Banking

S.No Title Sem Paper Credits
1 Security Analysis and Portfolio Management II P-1 5
2 Financial Institutions and Markets III P-2 5
3 Banking Products and Practice III P-3 5
4 International Financial System IV P-4 5
5 International Financial Management IV P-5 5
6 Modern Indian Banking IV P-6 5

Specialization Group C- Marketing and International Business

S.No Title Sem Paper Credits
1 Advertising and Sales Management II P-1 5
2 International Marketing Management III P-2 5
3 India’s Foreign Trade and Management III P-3 5
4 Consumer Behavior IV P-4 5
5 Supply Chain Management and Logistics IV P-5 5
6 Export Marketing IV P-6 5

Open elective Courses Offered by the Department of Commerce

Any one of the following

1. Entrepreneurship and New Venture Planning

2. Legal Environment of Business

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 Department of Commerce M.Com (NEP) 2022-23
Course Wise Content Details for M.Com. (NEP)
Programme
Semester Wise Details of M.Com (NEP) Course
Semester I

Semester Wise Details of M.Com (NEP) Course

Semester I
Course Code. Name of Courses Credit Course Type
MCCC-101 Organizational Behavior 5 Core Course
MCCC-102 Statistical Methods 5 Core Course
MCCC-103 Managerial Economics 5 Core Course
Advanced Management
MCCC-104 5 Core Course
Accounting
Research Project 4
Total Credits in Semester -I 24

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Master of Commerce (NEP)
Semester I
Core-1Course MCCC101: ORGANIZATIONAL BEHAVIOR
Marks: 100 Duration: 60 Hours.
.
Objective: To develop theoretical and practical understanding of different components of
individual and group behaviour in organizational setting.

Course Outcomes: After completing this course the students will be able to:
CO1: Understand the theoretical development of organizational behaviour and its
importance in managing people at the work place.
CO2: Understand the behaviour of the people as individual and members of the group.
CO3: Understand the foundation of group dynamics and the nature of conflict and its
management.
CO4: Distinguish between manager, boss and a leader and learn the theories of leadership.
CO5: Understand different types of organizational structures, organizational climate and
to know the importance of organizational culture apart from learning how to
deal with change and stress.

Contents:

Unit I- Introduction: Emergence of organizational behavior; Management and OB;

Hawthorne studies and human relations school; Challenges and opportunities for
organizational behavior; Positive organizational behaviour.

Unit II-Individual Behavior: Foundations of individual behavior; Perception; Attribution;

Personality; Attitude; Learning and Values; Motivation–theoretical and practical dimension.

Unit III- Group Behavior: Group dynamics; Cohesiveness and productivity; Group decision
making; Managing organizational conflict; Managing misbehavior at work.

Unit IV-Leadership: Influence, Power and Politics; Leadership –theoretical and practical
dimension.
Unit V- Organization System &Processes: Organization Structure– foundation and types;
Climate and Ethos; Communication; Organizational effectiveness & performance, Managing
change.

Readings (Unit wise):

1. Greenberg, Baron (2010). Behaviour in Organisations: Understanding and Managing
the Human Side of work. Pearson (Chapter 12 for Unit III – Power & Politics; Chapter
15-16 for Unit III – Org Processes) Unit(s) – III&IV
2. Hassard, J. (2012). Rethinking the Hawthorne Studies: The Western Electric research in
its social, political and historical context. Human Relations 65(11): 1431–1461. Unit(s) -
I

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 Department of Commerce M.Com (NEP) 2022-23
3. Hegar, Kathryn W. (2011). Modern Human Relations at work, International Edition.
Cengage (Chapter 9 for Unit IV - fundamentals of leadership) Unit(s) – III
4. Hersey, Paul, Dewey, E. Johnson, and Kenneth, H. Blanchard (2013).Management of
Organisational Behaviour, PHI, (Chapter 4, 8 for Unit IV-Leadership) Unit(s) – III
5. Kotter, J. P. (1995). Leading Change: Why Transformation Efforts Fail. Harvard
Business Review 73(2): 59–67. Unit(s) - IV
6. Luthans, Fred. (2002). The need for and meaning of Positive Organizational Behaviour.
Journal of Organizational Behaviour.23. 695-706 Unit(s) - I
7. Luthans, Fred. Organizational Behaviour, McGraw-Hill, Indian Edition. 12th ed.
(Chapter 5 for Unit 2 – Personality, Perception, Attribution, Attitudes) (Chapter 11 for
Unit II – Group & Teams) Unit(s) – II
8. McShane & Mary, Ann Von Glinow (2012). Organizational Behaviour, Indian edition.
(Chapter 11 for Conflict Mgt Unit II) Unit(s) - III
9. Pareek, U. & Khanna, S. Understanding Organizational Behaviour.Oxford University
Press. (Chapter 24 for Unit V – Org Culture & Climate)
10. Paul, R. Lawrence (1987). Historical Development in OB in Chapter 1, Handbook of OB
by Jaw W Lorsch (ed) Englewood Cliffs, NJ : Prentice-Hall, 1-10 Unit(s) - I
11. Robbins, Stephen P., TA Judge &Neharika Vohra (2013). Organisational Behaviour,
Pearson. (Chapter 1 for Unit 1 - Challenges &Opp), (Chapter 9 for Unit III - foundations
of Group Behaviour) Unit(s) – I & III
12. `Schermerhorn, Osborn Uhl-Bien & Hunt (2011).Organizational Behaviour. Int Student
Version. Wiley. (Chapter 9 for Decision Making Unit II) Unit(s) – III

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide
(i) Teaching Plan,
(ii) Updated reading list, and
(iii) The list of case studies for uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit No. Course Learning Outcomes Teaching and Learning Assessment Tasks
Activity
I. Explain the development to for Lecture Participation, Assignment, &
organizational behavior and Its & presentation, Mid Semester
importance in managing people at the Case discussion Exam/ End Semester
workplace. Exam
.
II. Demonstrate the different Lecture, Role Playing & case Participation, Assignment &class
Dimensions of individual behavior discussion test, Mid Semester
Exam/ End Semester Exam

III. Explain the foundation of Lecture, Role Playing &case Participation, Assignment &class
group dynamics and discussion test, Mid Semester Exam/ End
management of different types of Semester Exam
workplace conflict

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IV. Analyze the overlapping role of Role Playing, case Participation, Assignment
manager, boss and leader and to discussion & Project &presentation,
develop required skills. Mid Semester
Exam/
End Semester Exam

V. Explain different types of Lecture & case Participation, Assignment

organizational structures discussion &presentation,
andorganizationalclimatetoappreciatet Mid Semester
heimportanceoforganizational culture Exam/
and learn to deal with change and End Semester Exam
.
stress.

***

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 Department of Commerce M.Com (NEP) 2022-23
Master of Commerce (NEP)
SEMESTER–I
Core-2: Course Code: MCCC102: Statistical Methods
Marks: 100 Duration: 60 Hours

Objective: The objective of this paper is to equip students with some of the important
statistical techniques for managerial decision making and to provide ground for learning
advanced analytical tools used in research.

Course outcomes: The successful completion of this course shall enable the students:
CO1: To develop an understanding of the theory of probability, rules of probability and
probability distributions.
CO2: To comprehend the decision-making process under uncertainty using statistical tools.
CO3: To become aware of the concepts in sampling, sampling distributions and estimation.
CO4: To understand the meaning and process of hypothesis testing including one-sample
and two-sample tests.
CO5: To appreciate the importance and application of non-parametric tests in hypothesis
testing. To apply correlation and regression analysis including both simple and
multiple correlation and regression in the real-life case situations using available
software packages.
Contents
Unit I-Theory of Probability and Probability Distributions: Approaches to calculation of
probability. Marginal, joint and conditional probabilities; Probability rules; Bayes’ theorem;
Expected value and standard deviation of a probability distribution; Standard probability
distributions - Binomial, Poisson, and Normal.

Unit II-Statistical Decision Theory: Decision-making process. Payoff and Regret tables.
Decision rules under risk and uncertainty; Expected value approach and EVPI; Marginal
analysis; Decision-tree analysis.

Unit III-Sampling Distributions and Estimation: Sampling concepts; Types of sampling

techniques; Sampling distribution of means and proportions; Central Limit Theorem.
Point and interval estimation; Properties of a good estimator; Confidence intervals for
means; Confidence intervals for proportions; Sample size determination.

Unit IV-Hypothesis Testing: Steps of hypothesis testing. One and two-tailed tests. Type I
and type II Errors; Power of a test; Calculation and use of p-value.
One Sample Tests: Means and proportions. Two-sample Tests: Tests for difference between
means – Independent samples; Small samples; Dependent samples; Testing of difference
between proportions.

Unit V-Analysis of Variance and Non-Parametric Tests: F-test of equality of variances;

one-factor ANOVA; Chi–square test for Independence and for Goodness-of-fit. Sign test,
One-sample runs test. Correlation and Regression Analysis: Simple and partial correlation

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analysis; Rank correlation; Simple and multiple linear regression analysis (involving up to
three variables).
Department of Commerce, KMC Language University, Lucknow
Note: Relevant software will be used for pedagogical purpose. Evaluation of practical
exercise (if any) using software will be part of internal assessment.

Readings (Unit wise):

1. Aczel, A. D., Sounderpandian, J. Saavanan, P. & Joshi, R. (2012). Complete Business
Statistics.McGraw Hill Education (India) Pvt. Ltd.: New Delhi.: Unit(s) – I, III, IV,
2. Anderson, D. R., Sweeney, D. J., Williams, T. A., Camm, J. D. and Cochran, J. J. (2014)
Statistics for Business & Economics, CENGAGE Learning Custom Publishing.: Unit(s) - I, II,
III, IV.
3. Black, K. (2012). Applied Business Statistics, 7ed. Wiley: Unit I, II and III
4. Levin, R. I. & Rubin, D. S. (1997).Statistics for Management, Prentice-Hall of India:Unit(s) – I, II,
III, IV.
5. Vohra, N. D. (2012). Business Statistics. McGraw Hill Education (India) Pvt. Ltd.: New
Delhi. : Unit(s) – I, II, III, IV.
Note: Latest edition of the readings may be used.

Teaching Plan:
At the beginning of each semester faculty teaching the course will provide (i) Teaching Plan, (ii)
updated reading list, and (iii) the list of case studies for uploading on Department website.
Facilitating the achievement of Course Learning Outcomes
UnitNo. Course Learning Outcomes Teaching and Assessment Tasks
Learning
Activity
I. Developing an understanding and Lecture sessions, Class participation, Assignment
application of theory of probability class discussion. Individual/Group; Mid Semester
and probability distributions Exam/
End Semester Exam
II. Evaluating different outcomes in a Lecture sessions; Class participation; Assignment
given situation and conducting Class discussion; Individual/Group; Mid-Semester
decision analysis under uncertainty Case studies; Exam/
using statistical tools. Presentation by End Semester Exam
students
III. Analyzing and deriving sampling Lecture sessions; Class participation; Assignment
distributions and understanding the Case studies; Individual/Group; Mid-Semester
application of estimation process. Presentation by Exam/
students End-Semester Exam
IV. Conducting hypothesis testing for Lectures Class participation; Assignment
different types of situations and sessions; Case Individual/ Group; End Semester
appreciating the importance of studies; Exam
concepts involved in such testing Presentation by
students
V. Learning to conduct ANOVA and Lecture sessions; Class participation ; Assignment
understand the application of non- Class discussion. Individual/Group; End Semester
parametric testing. Understanding Exam
and applying correlation and
regression analysis

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 Department of Commerce M.Com (NEP) 2022-23
Master of Commerce (NEP)
Semester I
Core-3 Course MCCC103: MANAGERIAL ECONOMICS
Marks: 100 Duration: 60 Hours

Objective: The objective of the course is to acquaint students with the basic principles of
micro and macroeconomics for developing the understanding of theory of the firm, markets
and the macro environment, which would help them in managerial decision-making
processes.
Course Outcomes: On completion of this course, the student should be able to:
CO1: Describe the nature and scope of managerial economics, demand analysis and growth
model of the firm.
CO2: (a) Learn the techniques of production function and cost analysis.
(b) Comprehend the market forms and apply the pricing techniques to determine the
price of factors of production.
CO3: Apply the knowledge of national income accounting and cost of living measurement
in real world situations.
CO4: Assimilate the product and financial market equilibrium and decipher monetary and
fiscal policies.
CO5: Describe the trade cycles in the open economy and exchange rate determination

Contents:
Part A: Firm and Market

Unit I: Demand and The Firm: Nature and scope of managerial economics; Consumer
behaviour: Cardinal and ordinal approaches to the derivation of the demand function.
Revealed preference approach; Supply function; Firm theory: Objectives of the firm; Theory
of the growth of the firm: Marris model.

Unit II: Production and Cost: Production function; Concept of productivity and
technology; Production with one variable input, Returns to scale; Production with two
variable inputs; Isoquants, ridge lines; Isoclines; Producer‘s Equilibrium; Cost function-
classification of costs, short run cost functions; Relationship between return to scale and
return to a factor; Long run cost functions.
Market and Pricing: Market forms- perfect competition, monopolistic competition,
monopoly power, oligopolistic behavior; Cournot and Stackelberg models; Factor Pricing-
demand and supply of factors of production.

Part B: Macroeconomic Environment

Unit III: Introduction to Macroeconomics: National Income Accounting; Circular flow of

income and expenditure; Limitations of national income accounting; Government deficit and
trade deficit; Measuring the cost of living; Natural rate of unemployment and Inflation.

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 Department of Commerce M.Com (NEP) 2022-23

Unit IV: Product and Financial Market Equilibrium: The Product markets, financial
markets and labour markets; Openness in product and financial markets; Putting all markets
together; Monetary theory and policy, fiscal theory and policy.

Unit V: Trade Cycles and Open Economy: Economic fluctuations and business cycle;
Open economy macroeconomics; Determination of exchange rate. Purchasing Power Parity;
Fixed and flexible exchange rate; Debates in macroeconomics.

Readings (Unit wise):

1. Branson, William H. Macro Economics Theory and Policy. First East – West Press.
Unit(s) – III, IV.
2. Dornbusch, R. and S., Fischer. Macro Economics. Publisher Tata McGraw Hill- Unit(s) –
III, IV.
3. Koutsyiannis, A. Modern Microeconomics. Macmillan Press Ltd. - Unit(s) - I, II.I
4. Mankiw, N. Gregory. Macro Economics.Macmillan- Unit(s) – III, IV.
5. Oliver, Blanchard. Macro Economics, Pearson Education, LPE. - Unit(s) – III, IV.
6. Salvatore, D. &Rastogi, Siddhartha K. Managerial Economics-Principals and Worldwide
Applications. Oxford University Press- Unit(s) - I, II.
7. Varian. Micro-Economic Analysis. Norton- Unit(s) - I, II.
Note: Latest edition of the readings may be used.

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i) Teaching Plan,
(ii) updated reading list, and (iii) the list of case studies for uploading on Department website.
Facilitating the achievement of Course Learning Outcomes
Unit Teaching and
Course Learning Outcomes Assessment Tasks
No. Learning Activity
Annotate the nature and scope of Lecture sessions and Class participation, Assignment
I. managerial economics and the firm case study Individual/Group, Mid-Semester
behavior. discussions Exam/End Semester Exam
Explain production and cost analysis
and the relationship of production and Class participation, Assignment
Lecture sessions and
cost thereof. Individual/Group, Mid Semester
II. case study
Describe the different market Exam/End Semester Exam. Case
discussions
Structures and determination of Study Discussion, Assignment
prices in product and input markets
Lecture sessions and
Measure the national income and Class participation, Assignment,
case study
III. illustrate the nature of employment and Individual/Group, Mid Semester,
discussions
inflation. Exam/End Semester Exam

Deliberate the equilibrium of product

Lecture sessions Case Study Discussion, Assignment,
and financial markets and impact of
IV. presentations by Individual/Group, Mid Semester
monetary and fiscal policies in open
students Exam/End Semester Exam
market economy.
Apply the macro -economic Lecture sessions, Case Study Discussion, Assignment,
V. understanding to measure economic presentation by Individual/Group, Mid Semester
fluctuation and business cycles. students Exam/End Semester Exam
.

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 Department of Commerce M.Com (NEP) 2022-23
Master of Commerce (NEP)
SEMESTER–I
Core-4 Course MCCC104: ADVANCED MANAGEMENT ACCOUNTING
Marks: 100 Duration: 60 Hrs.

Objective: The objective of this course is to equip the students with the knowledge of
concepts, methods and techniques of management accounting and enable them to use various
techniques of cost ascertainment, budget preparation and variance analysis, while focusing on
its need for managerial decision making.

Course Outcomes: After completing the course, the student will be able to:
CO1: Identify differences between various forms of accounting––Financial, Managerial and
Cost and the role of a Management Accountant
CO2: Identify cost according to their associated activities and apply costing techniques for
computing cost of products or services
CO3: Prepare income statements using variable costing and absorption costing
CO4: Make various managerial decisions on the basis of learning about concepts and issues
involved therein.
CO5: Prepare different forms of budgetary statements, identify and control cost at a
responsibility centre assigned to a manager, analyze and report performance of the
assigned responsibility centre.
Contents:
Unit I-Management Accounting: Nature and functions; Financial vs. Management
Accounting; Cost vs. Management Accounting; Role of Management Accountant. Cost
concepts and classifications. Activity Based Costing (ABC): Concept and Uses; Flow of
Costs in ABC; Traditional Costing System vs. ABC.

Unit II-Variable and Absorption Costing: Concept, Comparison, Applications of Variable

Costing, Preparation of Income Statements.
Cost-Volume-Profit (CVP) Analysis - Contribution Margin; Break - Even Analysis: Profit
volume (P/V) Analysis; Multiple Product Analysis; Optimal use of Limited Resources.

Unit III-Relevant Information and Short-Run Managerial Decisions: Managerial

decision making: Decision making process; Differential analysis; Types of managerial
decisions - Make/Buy Add/Drop, Sell / Process Further, Operate/Shutdown, Special Order.
Product- Mix. Pricing Decisions.

Unit IV-Budgeting: Nature and functions; Preparation of different types of budgets; Fixed
versus Flexible Budgeting.
Standard Costing, - Concept, advantages; Types of standards; Variance analysis: Materials,
Labour, Overheads, Sales variances, Managerial uses of variances.

Unit V-Responsibility Accounting and Divisional Performance Measurement:

Advantages and disadvantages of divisionalisation; Concept of responsibility accounting,

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 Department of Commerce M.Com (NEP) 2022-23
Responsibility centres: Cost centre, Revenue centre. Profit centre, Investment centre;
Responsibility performance reporting; Financial measures of performance, Non- financial
performance measures. Transfer Pricing: Concept; Objectives; Requisites; Methods of
transfer pricing: Transfer pricing in multinational companies.
Performance Measurement: Traditional performance measures; Balanced Scorecard –
Meaning, perspectives in Balanced Scorecard; Weighting performance measures; Requisites
of Balanced Scorecard.

Readings (Unit wise):

1. Balakrishnan, Ramji, Sivaramakrishnan, K. & Sprinkle, Geoffrey B.
(2008).Managerial Accounting.John Wiley and sons.
Unit(s) – IV
2. Colin, Drury. (2001).Management and Cost Accounting.Thomson Learning.
Unit(s) – I &II
3. Davis, Charles E. & Davis, Elizabeth. (2013).Managerial Accounting. John Wiley and
Sons.
Unit(s) – V
4. Garison, R.H. & Noreen, E.W. (2000).Managerial Accounting.McGraw Hill.
Unit(s) – III, IV
5. Hilton, Ronald W. (2011).Managerial Accounting. McGraw Hill Education.
Unit(s) – III, IV
6. Horngreen, Charles T., Sundem, Gary L. & Stratton, William O. (1992).Introduction
to Management Accounting. Prentice Hall of India.
Unit(s) – II
7. Lal, Jawahar (2016). Advanced Management Accounting, Text, Problems and Cases.
S. Chand & Co., New Delhi.
Unit(s) – I & IV
8. Maher, Michael W., Stickney, Clyde P. & Weil, Roman L. (2011).Managerial
Accounting, An Introduction to concepts, Methods and uses. South-Western College
Pub.
Unit(s) – I
Note: Latest edition of the readings may be used.

Teaching Plan:

At
thebeginningofeachsemesterfacultyteachingthecoursewillprovide(i)TeachingPlan,(ii)updatedr
eadinglist,and(iii) the listof casestudiesforuploading on Department website.
Facilitatingtheachievementof Course Learning Outcomes

Uni
Teaching and Learning
tNo Course Learning Outcomes Assessment Tasks
Activity
.

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 Department of Commerce M.Com (NEP) 2022-23
Detail concepts and differences between
Class participation,
Financial, Managerial and Cost Accounting. Theory/Numerical with
I. Presentation, test, End
Also identify different cost concepts and their examples
Semester Exam
classifications.
Identify differences and superiority of Lecture through Class participation
II. Activity Base Costing system over Traditional practical problems ,Presentation ,test, End
costing system. (theory/numerical) Semester Exam
Compare the income statements using
III. Classroom teaching Class participation,
variable
Through case
Evaluate different business situations by using analysis Class participation,
IV. marginal costing, differential analysis for Presentation, test, End
different types of managerial decisions. Case study /numerical Semester Exam

Prepare various types of budgets at

organizational and departmental level for cost Class participation,
Theory +
V. control, cost reduction , performance Presentation, test,
Numerical
measurement and fixing responsibility on the EndSemester Exam
division concerned.

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 Department of Commerce M.Com (NEP) 2022-23

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