Programme Project Report (PPR)

of
Master of Commerce
M.COM.

2023-24

CENTRE FOR DISTANCE AND ONLINE EDUCATION (CDOE)

H.P. UNIVERSITY, SHIMLA-171005

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 Programme Project Report

Master of Commerce
i) Programme Mission and Objectives

Missions and Objectives: The Himachal Pradesh University was established in the year 1970, and
immediately after its establishment, the Himachal Pradesh University took a bold step towards
proliferation of knowledge and democratization of educational opportunities by setting up the Directorate
of Correspondence Courses in 1971. The University has played a pioneering role in launching the
programme of Distance Education at the Undergraduate and Postgraduate level. It was the first to impart
instruction at post graduate level in social sciences, humanities, commerce and teacher training through
the mode of distance education. Over the years, the Directorate of Correspondence Courses moved
towards absorbing the emerging philosophy of distance education and adopting multi-media approach to
impart instruction.

Since its inception, the ICDEOL has been striving hard to serve the students who are otherwise deprived
of higher education. It has become a lighthouse of learning for persons of all ages and genders, particularly
to such persons who, for different reasons, cannot avail the higher course of studies as regular full time
students. It aims to promote the holistic development through academic excellence, employability,
acquisition of analytical skills and higher research.

The ICDEOL aims to introduce M Com program under open and distance learning mode of education with
a view to provide opportunities to access to higher education. The motive is to develop managerial skills
among the rural as well as urban people. The courses are designed for all willing, qualified and working
people who could not pursue the education in regular mode.

The programme aims to achieve the following objectives:

1. To provide an opportunity to get a M.Com degree to those who find it difficult to pursue regular
M.Com course at a University either due to their job commitments or certain other circumstances.
2. To help the learners, study at their own pace and to develop skills in matters related to commerce.
3. To provide adequate basic understanding about commerce among the students.
4. To create an additional avenue of self-employment and also to benefit various institutions by
providing them with suitable qualified persons.

(ii) Relevance of the programme with HEI’s Mission & Goals:

The ICDEOL has developed an innovative programme of Master of Commerce (M.Com) with emphasis on
Human Resource Management, Marketing and Finance. The planning of this programme through ODL

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mode is compatible with the programme already run by the Department of Commerce, HP University,
Shimla through regular mode. The course, curriculum and syllabi are designed and evaluated by a
Departmental Committee and a Syllabus Subcommittee with experts both from within and outside the
University. The curriculum and syllabi is then placed in the Board of Studies of Commerce and the faculty
of Commerce and Management for approval. The finalized curriculum and syllabi are then placed in the
Academic Council and Executive Council for the final approval and which proves as a major contribution
in achieving the goals relevant to HEI’s mission and goals. The course curriculum is completely revised
periodically once every three years. Approval of Board of Studies and Academic Council are obtained
whenever modifications/additions are made in the existing curriculum and syllabi. The basic objective of
the programme is to prepare the students with necessary conceptual, entrepreneurial and analytical skills
required for handling modern and technical business operations at both national and international levels.

(iii) Nature of Prospective Target group of Learners

It aims for aspirant professional and economically backward students including students of rural
background who could not study in regular mode. Students who graduated themselves and not find an
opportunity to go for post graduate studies in regular mode of education due to the limitation of seats,
we offer them the best of opportunity by offering the subject at post graduate level.

(iv) Appropriateness of programme to be conducted in ODL mode to acquire specific skills and
competence.

To reach the unreached is the sole aim of ODL system of education. The learners who could not upgrade
their educational qualification for achieving higher education, ODL system offers learners effective way to
upgrade their educational qualification and achieve higher education and career enhancement. M.Com
Programme offers quality university education keeping in view the market requirements of human
resource in the fields of business, trade and industry. Besides their professional/ academic developments,
this programme also reflects their occupational standards as they get jobs/ promotions through this
programme and develop manpower with specialized knowledge to cater the demand of business in
manufacturing and service sectors, to cater to the demand of local industries and organizations in the
different specialized areas and to develop skilled manpower for economic progress.

v) Instructional Design

Curriculum Design: The P. G. Programme in Commerce comprises of 4 Semesters spread over two
academic sessions.

SCHEME AND COURSES OF READING FOR MASTER OF COMMERCE (M.COM.) UNDER SEMESTER SYSTEM

COURSESTRUCTURE

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CourseCode Nature TitleoftheCourse Credits Theory Contact4 Marks
ofCours Hours/week
e

Lecture Tutorial Theory InternalAsses TotalM

HoursP HoursPer sment arks
erweek week

IstSemester
MC101 DSC Management Theories 4 4 1 80 20 100
andPractices

MC102 DSC BusinessEnvironment 4 4 1 80 20 100

MC103 DSC ManagerialEconomics 4 4 1 80 20 100
MC104 DSC StatisticalAnalysisforDecisi 4 4 1 80 20 100
on Making

MC105 DSC IncomeTax Lawsand 4 4 1 80 20 100

Administration

MC106 DSC Corporate 4 4 1 80 20 100

LegalFramework

Total Credits 24 24 6 480 120 600

andMarks(IstSemester)

2ndSemester

MC201 DSC Corporate 4 4 1 80 20 100

FinancialAccounting

MC202 DSC HumanResource 4 4 1 80 20 100

Management

MC203 DSC Corporate Finance 4 4 1 80 20 100

andPolicy

MC204 DSC MarketingManagement 4 4 1 80 20 100

MC205 DSC ResearchMethodologyandDataSci 4 4 1 80 20 100
ence

MC206 DSC CorporateGovernance&Busine 4 4 1 80 20 100

ssEthics

4
 MC-GE-I GE- OrganisationalBehaviourand 4 4 1 80 20 100
Development

Total Credits 28 28 7 560 140 700

andMarks(2ndSemester)

3rdSemester
MC301 DSC AdvancedCostAccounting 4 4 1 80 20 100

MC302 DSC InternationalFinancial 4 4 1 80 20 100

ManagementandPolicy
MC303 DSC Financial Institutions & 4 4 1 80 20 100
Markets
Specialization:Studentsarerequired tochooseONECoursefromeachSpecialization.

AccountingandFinance

MC304(a) DSE Management 4 4 1 80 20 100

ControlTechniques
Or
MC304(b) DSE
StockMarketOperations

Marketing

MC305(a) DSE E-Commerce and 4 4 1 80 20 100

DigitalMarketing
Or
MC305(b) DSE
Supply Chain Management
andLogistics

HumanResourceManagement

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 MC306(a) DSE IndustrialPsychology 4 4 1 80 20 100
Or
MC306(b) DSE Strategic Human
ResourceManagement

MC307 AECC Computer Application 0 4 1 80 20 100

inBusiness

Total Creditsand Marks 24 28 7 560 140 700

(3rdSemester)

4thSemester

MC401 DSC SecurityAnalysisandPortfolio 4 4 1 80 20 100

Management
MC402 DSC Entrepreneurship 4 4 1 80 20
DevelopmentandProject 100
Management

MC403 DSC Strategic Management 4 4 1 80 20 100

andBusinessPolicy

Specialization: Students are required tochoose ONE Specializationout of threeSpecializationsand out of selected Specialization,choose any twoCourses.

AccountingandFinance

MC DSE AdvancedFinancial 4 4 1 80 20 100

404AF(a) ManagementandPolicy
MC DSE BusinessTaxation 4 4 1 80 20 100
404AF(b)

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MC404AF(C) DSE ForensicAccountingandAuditin 4 4 1 80 20 100
g

Or
Marketing

MC404MKT DSE ConsumerBehaviour 4 4 1 80 20 100

(a)
MC404MKT DSE RetailManagement 4 4 1 80 20 100
(b)
MC404 DSE RuralMarketing 4 4 1 80 20 100
MKT(C)
Or
HumanResourceManagement

MC404 DSE HumanResource 4 4 1 80 20 100

HRM(a) Development
MCHRM(b) DSE ManagementofIndustrial 4 4 1 80 20 100
Relations
MCHRM(C) DSE LabourLegislationand 4 4 1 80 20 100
EmployeeWelfare
MC405 DSC Project Report and Viva- 4 - - 100 100
Voce (75marksforProjectReportand2
5marksforViva-Voce)
-
MC406 DSC Comprehensive Viva- 4 - - 100 100
Voce(BasedonCoursesStudied
duringallFourSemesters)
MC –GE-II GE IndianEthos ,LifeSkills 4 4 1 80 20 100
andBusiness
TotalCredits andMarks 32 28 6 680 120 800
(4thSemester)
\ GrandTotalCreditsand 108 104 26 2280 520 2800
TotalMarks

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 Note:Atlestminimumof10studentsshouldbethere tooptDSEcourses.
SEMESTER–WISEBREAKUPOFCREDITSANDMARKS

Discipline TotalCredits Total

Semester CoreC Generic SpecificElective Marks
ourses Elective Courses(DSE)
(DSC) Courses(GE)
Istsem. 0 24 600
24 0

28 700
nd
2 sem. 24 4
0
rd
3 sem. 12 24 700
12 0

4thSem. 08 32 800
20 4

20 108 2800
Total 80 8
Creditsa
ndMarks

II-PROGRAMMEADMINISTRATON

A) Course Code Descriptions: The codes for the four types of

coursesoffered are explained asfollows:

1. DisciplineSpecificCoreCourses(DSC)
2. DisciplineSpecificElectiveCourses(DSE)
3. GenericElectiveCourses(GE)
4. AbilityEnhancementCompulsoryCourses(AECC)

B) GECourses

StudentswillhavetheoptionoftakinganyonecourseoutofthebasketofferedbytheU
niversity(ExpectGeneric coursesoffered by the CommerceDepartment) in
2ndand4thSemester.

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C) SchemeofExamination
Each Course shall be of 100 marks. The distribution of 100 marks shall be 80
for Theory and 20for Internal Assessment( Except forProject Report and
Comprehensive Viva –Voce courses).Passing marks for each Course shall be
40 per cent.( Each of Theory, Internal Assessment, ProjectReport& Viva-
Voceand Comprehensive Viva-VoceExaminations .
There will be 10 questions in all spread into five units. The students are required to
attempt five (5)
questionsinall,selectingonequestionfromeachunit.Eachquestionwillbeof16marks.Du
rationoftheexaminationwill bethree(3)hours.

D) ProjectReport:
Students have to submit Project Report in the fourth semester which will be duly
supervised by the facultyteaching M.Com classes. The evaluation of Project Report
will be of 75 marks and 25 marks for Viva-Voceto be conducted byexternal examiner
(in case of HP University, Evening Studies and Regional CentreDharmshala, external
examiners will be from other university) duly recommended by the Chairman
andapproved by competent authority. For colleges ,affiliated to the University,
external examiner will be fromthefaculty teachingintheDepartmentof
Commerce,H.P.University.

TA/DA claim and Sitting charges of External Examiner(s) will be borne by the
respective Institution at ratesasprescribed bytheUniversity time totime.

E) ComprehensiveViva-Voce:
Comprehensive Viva-Voce examination will be conducted at the end of the 4th semester by the
externalexaminerfromotherUniversitiesForPGCentre,EveningStudiesandRegionalCentreDharam
shalaand for colleges affiliated to Himachal Pradesh University, external examiners will be from
teachingfaculty of the Departmentof Commerce H.P.University , Shimla. In order to maintain
quality and parityof the program the panel of examiners for conducting Viva-Voce will be
approved by the competentauthorityonthe recommended
oftheChairmanDepartmentofCommerce ..

F) SchemeforContinuousEvaluation
Teacher can choose any threeor more options as components for conducting
internal assessment so as toachieve the course outcomes. The choice of

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 components and weightage assigned to each component mustbecommunicatedto
students in the beginning of thesemester .

Sr. No. Component

1. WrittenAssignments
2. Casediscussions
3. Termpapers
4. Viva-Voce
5. StudentSeminar
6. IndividualandgroupPresentation
7. Extempore
8. GroupDiscussion
9. Quiz
10. RolePlay
11. Test
12. Classparticipation &Conduct
13. Attendance
14. Smallgroup activitybasedonassessmentofskillsacquiredbylearners
15. Anyothercomponentrequiredforattainingcourseoutcome

D) GeneralInformation
Number of seats, eligibility, basis of admission, age limit, reservation,
fee structure, schemeof examination and qualifying marks will be as
per the University rules as prescribed in
theHimachalPradeshUniversityOrdinance andHandbookof
Informationfrom timetotime.
Incaseofambiguityor conflictinprovisions,theHP UniversityOrdinance shallprevail.

MC101MANAGEMENTTHEORIESANDPRACTICES(DSC)

Max.Marks:80

InternalAssessment:20

Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitscon
sistingoftwo questions from each unit. The candidate will require to

10
attempt one question fromeachunit. Each questionwill carry Sixteen
(16) marks.
Course Objective: The objective of this course is to impart
management education tothestudents which will empower them
themanagerial skill.

COURSECONTENTS:
UNIT-I

ManagementProcess;Meaning,Nature,ScopeandFunctionsofManag
ement.DevelopmentofManagementThought;F.W.TaylorandScienti
ficManagement,ContributionofHenryFayolinManagement,Hawtho
rneExperimentsandHumanRelationsManagement,ContributionofP
eterF.DruckerinManagement,SystemsTheoryofManagementandBe
havioralScientists&SituationalTheoryofManagement.SchoolsofMa
nagementThought;EmpiricalApproach,HumanRelationsApproach,
SocialSystemsApproach,Socio-
technicalSystemsApproach,DecisionTheoryApproach,SystemsAp
proachandContemporarySituationalApproach.

UNIT-II

Planning:Concept,Process,Type,
Importance,MissionandObjectives,StrategicandOperationalPlan
s, Planning andPremises andForecasting.

Decisionmaking:typesofDecision,Processofdecisionmaking,Models&Issues.

UNIT-III

FundamentalsofOrganising,DesignofOrganisationstructure,formsof
Organisationstructure,AuthorityandResponsibility,
ConflictandCoordination.

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FundamentalsofStaffing,Recruitmentandselection,traininga
ndDevelopment,PerformanceAppraisal

UNIT-IV

Fundamentals of Directing: Concept, principles, Direction and

Supervision, Techniques,Motivation: Concept and Theories, Leadership;
Concept and Theories, Communication: Conept,Process,types, Barriers.

UNIT-V

Fundamentals of Controlling: concept, function, types and process,

Operational Control techniques:Financial Control, Budgetary Control, Break-
even Analysis, Responsibility Analysis, InternalAudit, Quality Control, ABC
Analysis, PERT/CPM, Economic Order Quantity Overall
ControlTechniques:FinancialRationAnalysis,ControlthroughROI,Managemen
tandSocialAudit,HRA,MIS.
CourseOutcome: Afterlearningthe course,thestudentswillbeable

Tounderstandthe managerialskills.
Toknowhowtoplanandorganize indifferent organizationalsituations.
Todevelop theskillsof directing,loadingandinteracting.
Tohavethe capabilitiesofcontrollingresources.

References:
● Essentials of Management – Koontz, O’Donnel
&Weihrich (Tata Mc.Graw)-Readingin
ManagementPeterDucker
● Management–Robbins&Coulter(Pearson)
● PrinciplesofManagement–Stoner&Freeman
● PrinciplesofManagement–ChandraBose(PHI)

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 MC102BUSINESSENVIRONMENT(DSC)

Max.Marks:80
InternalAssessment:20

Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitscon
sistingoftwo questions from each unit. The candidate will require to
attempt one question fromeachunit. Eachquestionwill carry Sixteen
(16) marks.

COURSEOBJECTIVES:

To analyse the overall business environment and evaluate its

various components inbusiness decision making.

COURSECONTENTS:
UNIT-I

BusinessEnvironment;NatureandImportance,InteractionMatrixofdi
fferentEnvironment Factors, Environmental Scanning, Economic
Planning in India,
Objectives,StrategiesandProblemsofEconomicPlanning,Privatizati
on,Globalization,Disinvestmentin PublicSectorUnits, NITI Ayog,

UNIT-II

Fiscal Policy, Monetary Policy, Industrial Policy, Industrial

Licensing Policy, ForeignTrade Policy.

UNIT-III

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Industrialsickness,DevelopmentandProtectionofSmall-
ScaleIndustry.TheEnvironment(Protection) Act, Right to
Information Act.

UNIT-IV

Foreign Investment, Types of Foreign Investment, Foreign Direct

Investment (FDI),Foreign Portfolio Investment (FPI), FDI in India,
Balance of Trade and Balance ofPayment,Structureof BOP,
Disequilibrium in BOP.

UNIT-V

Regulatory framework of WTO, its Basic Principles and Charter,

Provisions relating toPreferential Treatment to Developing
Countries, Regional Groupings, Anti- dumpingDutiesand other
NTBs.

COURSEOUTCOME:Afterlearningthiscourse, studentswill beable:

• Tounderstandthenature ofbusinessenvironmentanditscomponents.

• TounderstandtheneedandimpactofLPGreformsonIndian Economy.

• Toacquirein-depthknowledgeaboutvariouseconomicpoliciesof India.

References:

Arya,PPandTandon,B.BEconomicReformsinIndia,
Deep andDeepPublishers,NewDelhi.

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CherunilamFrancis:BusinessEnvironment,HimalayaPublishingHous

e,NewDelhi. Economicsurvey – Variousissues, Govt. of

India,Ministry ofFinance.

JustinPaul:BusinessEnvironment,TataMcGraw Hill,NewDelhi.

Mishra and Puri: Economic Environment of Business,

Himalaya PublishingHouse,NewDelhi.

RosyJoshiandSangamKapoor:BusinessEnvironmentKalyaniPublishers,NewDelhi.
Saleem Saikh: Business Environment, Himalaya Publishing
House, New
Delhi.Sengupta,N.KGovernmentandBusinessinIndia,Vikas
Publication,NewDelhi.

MC103MANAGERIAL ECONOMICS(DSC)

Max.Marks:80
InternalAssessment:20

Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitscon
sistingoftwo questions from each unit. The candidate will require to
attempt one question fromeachunit. Each questionwill carry Sixteen
(16) marks.

COURSEOBJECTIVE:
1. Toacquaintstudentswiththeconceptsofmanagerialeconomicsa
ndtomakethemconversantwith market and consumer
behaviour.
2. Tostudyproductionandcostcurvesandtofamiliarizestudentswith
thereasonsforthebehaviour offirms.

15
3. Tomakestudentsunderstand businesscyclesandstepstobring economytoequilibrium.
4. Tohelpstudentsacquireknowledgeofandteachthemapplicatio
nofeconomictheoriesinbusiness decision making.

COURSECONTENTS:

UNIT-I

Objectives of a firm; Objectives of a firm in microeconomics,

Principles in Managerialdecisionanalysis,DefinitionofMicro-
MacroEconomics,scope,merits-
demerits,ParadoxofMicroEconomics, Distinctionbetween
Microand Macro Economics.

Demand Analysis;TheoriesinDemand,types,factorsinfluencingdemand,Elasticityof Demand

–Concept,meaning,types,measurement,influencingfactors,importance.

UNIT-II

Economic forecasting and planning; Need and methods of

economic forecasting fornational planning, Economic forecasting
and planning of business, need and
methods,Techniquesofforecasting demand-Surveyand
Statisticalmethods.
Production Analysis; Concepts, Types of cost, Cost curves, Cost–
Output
relationshipintheshortrunandinthelongrun,LACcurve,LawofVariab
leProportions,Economiesofscale,Diseconomiesofscale,theprofitma
ximizationobjectiveandconditionsof firms in short andlong run
equilibrium.

UNIT-III
Price determination under different market conditions; Market

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Structure–
Concept,meaning,characteristics,classificationofMarket,Pricedeter
minationandfirmequilibriumunderdifferent
marketstructures,Pricing-
types,costpulls,goingrate,Imitative,Marginal
cost,Pioneering,Transfer pricing
Price Discrimination; Definition, concept, meaning, types,
conditions, Dumping andsocio –economicconsideration in pricing.

UNIT-IV
Business Cycles; Concept, meaning, causes, phases of business
cycles, economic
effectsonproductiondistributionandemployment,remediesdemandf
ullv/scostpushInflation,Cobweb,Theories ofbusiness cycles
Monetary and Fiscal Policies; Meaning and objectives of monetary
and fiscal
policies,roleandimpactoneconomicdevelopment,conceptofsustaina
bledevelopment,consumptionand itsinclusivegrowth.

UnitV

ProfitManagement;Concept,natureandmeasurementof
profit,conceptof risk&uncertainty, Risk, uncertainty and
innovations, Theories of profit, Profit planning
andforecasting,Profitpolicies
Profit Measurement:Determinantsof Short-Term&Long-Term Profits,Measurementof

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Profit,BreakEvenAnalysis–
Meaning,assumptions,determinationofBEA,Limitations,Uses of
BEA in Managerial decisions.

COURSEOUTCOMES:

1. Knowledge: To acquaint students with strong theoretical

background of managerialeconomictheoriesalongwith
itsapplicationin real businessworld.
2. Core Competence: Students will develop professional skills in
understanding
theconceptsofmanagerialeconomicsandwilllearnvariousinnovati
ve methodstoresolvecorporateissues.

RecommendedBooks:

1. ManagerialEconomics-Pathania,Batra,Salwan, RegalPublications
2. ManagerialEconomics- Varshney&MaheshwariPub,SultanChand.
3. ManagerialEconomics- D.N.Dwivedi
4. ManagerialEconomics- D.N.Hague
5. EconomicsdecisionModels-.I.L.Riggs
6. Astudyof Managerial Economics-D.Gopalkrishna
7. ManagerialEconomics-BrighamandPappas
8. ManagerialEconomics-YogeshMaheswari
9. ManagerialEconomics- D.M.MithaniHimalayaPublicityHouse

MC104STATISTICALANALYSISFORDECISIONMAKING(DSC)

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 Max.Marks:80
InternalAssessment:20

Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitscon
sistingoftwo questions from each unit. The candidate will require to
attempt one question fromeachunit. Each questionwill carry Sixteen
(16)marks.

COURSEOBJECTIVE:
The objective of this course is to provide an in-depth understanding
of basic theoreticaland applied principles of statistics needed to
enter the job force. Students will be able tocommunicate key
statistical concepts to non-statisticians. Students will gain
proficiencyinusing statisticalsoftwarefordata analysis.

COURSECONTENTS:

UNIT-I

Measurementsofcentral tendency,dispersion,skewnessandkurtosis.

UNIT-II
Regressionanalysisand correlationanalysis(Twovariablesonly).

IndexNumbers:Meaning,constructionofindex
numbers,probleminthe constructionofindexnumbers,
Price,Quantity and Value Indices.

UNIT-III

Probability Theory: Probability, Classical Probability,

Relative frequencyProbability and Subjective
Probability. Addition and multiple theorems

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ofprobability and Bay’s Theorem.Probability
distribution. Binomial distribution.ThePoisson
distributionand the Normaldistribution.

UNIT-IV
Statistical Inferences; Testing of Hypotheses and
Estimation,
SamplingDistributionsandProcedureof Testing
Hypotheses

HypothesisTesting:Largeandsmall sampletests(Ztest, Ttest)

UNIT-V
F-testandNon-ParametricTest:Chi-
square,runtest,Signtest,Mediantest,RankCorrelationtest,Kru
skal-Wallis Test

COURSEOUTCOME:
Uponcompletionofthe program,students willbe ableto

• Demonstrateknowledge ofprobabilityandthestandardstatisticaldistributions.
• Demonstrateknowledgeoffixed-sampleandlarge-
samplestatisticalpropertiesofpoint and interval
estimators.
• Demonstrateknowledgeofthepropertiesofparametric,semi-
parametricandnonparametrictesting procedures.
• Demonstratethe abilitytoperformcomplexdatamanagementand analysis.
• Demonstrateunderstandingofhowtodesignexperimentsan
dsurveysforefficiency.

References:
Johnson,R.DandSiskin,B.RQuantitativetechniquesfoebusinessdecision.
PrenticeHallofIndia,1984.
Hien,L.W-QuantitativeApproachtomanagerialdecision.Practice HallofIndia,1983.

20
 Levin,RichardI.andRubindavidS–
Statisticsformanagement,PrenticeHallofIndia,1983.
Chou-Ya-Lun;StatisticalAnalysis.Holt,Rinchartandwinslon,1980.

Fruend,J.EandWilliam.F.JElementaryBusinessStatistic
s–TheModernApproach,1982Hooda,R.P, Statistical
Methods.

MC105TAXATIONLAWSANDADMINISTRATION(DSC)

Max.Marks:80
InternalAssessment:20

Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitscon
sistingoftwo questions from each unit. The candidate will require to
attempt one question fromeachunit. Each questionwill carry Sixteen
(16) marks.

COURSEOBJECTIVES:
Theobjectives ofthis course
• To make the students understand the basic concepts,
definitions and termsrelatedto direct taxation.
• To make the students understand the concept of
residential status thus makingthem understand the scope
of total income for an assessee with different
kindsofresidential status.
• To make students understand the various heads under
which income can beearned in India. To make students
understand the procedure for computationof income
under various heads namely income from salaries, house

21
 property,business/ profession,capital gainsand income
from othersources.
• TounderstandstudentsGST-Concept,type,procedureandmechanismofGST.

COURSECONTENTS:

UnitI

Meaning, concepts, Latest Provisions,Agriculture Income,Basis ofCharges

UnitII

IncomefromSalary.IncomefromHouseProperty.

UnitIII
ProfitsandGainsfromBusinessorProfession.CapitalGains.Income
fromOtherSources..

UnitIV
Set-

offandCarryForwardofLosses,TaxDeductionsandCollectio

natSource.AdvancePayment ofTax. Income

TaxAuthorities. Procedureof E-filing.

UnitV
Assessment of Individual – Computation of Taxable Income and Tax
Liabilities of Individual.AssessmentofCompanies–
ComputationofTaxableIncomeandTaxLiabilities ofCompanies

COURSEOUTCOME:

Uponcompletionofthecourse, studentswill beable to:

• Studentswillbeable toidentifythe technicaltermsrelatedto directtaxation.
• Studentsshouldbeabletodeterminetheresidentialstatu
sofanassesseeandthusshouldbeable tocomputethe
taxable income ofassesseewithdifferentresidential

22
 status.
• Studentswillbeabletocomputeincomefromsalaries,
houseproperty,business/profession,capitalgains
and incomefromothersources.
• StudentwillabletounderstandtheimplicationsofGS
Tonthetaxablecapacityconsumers,dealers andofthe
societyat largeandits changes.

References:
Singhania,VinodK., DirecttaxPlanning andManagement,Taxmann Publication,Delhi.

Gaur and Narang, Corporate Tax Planning, Kalyani

Publishers, Ludhiana.2.Singhania, Vinod K. and Monica
Singhania. Students’ Guide to Income
Tax,UniversityEdition.Taxmann

PublicationsPvt.Ltd.,NewDelhi.
Ahuja, Girish and Ravi Gupta. Systematic Approach
to Income Tax. BharatLawHouse,Delhi.

Gaurand Narang, IncomeTaxLawandPractice, KalyaniPublishers.

MehrotraH.C.andGoyalS.P,IncomeTaxLawandAccounts,SahityaBhaw
anPublications.SpectrumIncome Tax Law and Practice.
JainMuktaandJainRakesh,DirectTaxLawsby V.K.Publications.
Bangar’sComprehensive Guideto DirectTaxLaws.

MC106CORPORATE LEGALFRAMEWORK(DSC)

Max.Marks:80
InternalAssessment:20

Note: There willbe Ten(10) questionsinall spreadingintoFive

23
Unitsconsisting oftwo questions from each unit. The candidate will
require to attempt one question fromeachunit. Each questionwill
carry Sixteen (16) marks.
.

COURSEOBJECTIVE:
TheobjectiveofthecourseistomakestudentsacquaintedwiththeprovisionsofCorporate
LegalFramework to ensure regulated and secured system of corporate enterprises in
India and also to developunderstanding about the procedures related with the
formation of corporate enterprises, to know about
theproceduresaboutmeetingsandproceedingsforpracticalapplicationaswellasunders
tandingoftheregulatorysystemfor protection ofconsumers.

COURSECONTENTS:

UNIT-I

CompanyandItsForms;MeaningandKindsofCompanies,OnePerso
nCompanyandlistedcompanies.Distinctionbetweenbodycorporatea
ndcompany,characteristicsofcompany,classificationofdifferent
types of companies.
Companies Act-2013; Scope and Application of the Companies
Act. AdministrativeStructure as per Provisions of Companies Act.
Meaning and distinction between publicand private company,
provisions regarding conversion of company from one class
toanother. provisions regarding conversion of private company into
public company andvice-versa.Concept of lifting ofthe Corporate
Veil.
Formation of Company; Promotion of Company, Meaning of
Promoters, Kinds ofPromoters, Functions, duties & liabilities of
promoters, procedure for incorporation
andcommencementofcorporate business.

UNIT-II

MemorandumofAssociation;Meaning,clausesofmemorandum,dif
ferentformsofmemorandum as per Section 4(6) of the Companies
Act-2013 Schedule-1, provisions regardingalterationofclauses of
memorandum.

24
ArticlesofAssociation;Meaning,ContentsoftheArticlesofAssociati
on,differentforms
ofarticlesasperSection5(6)oftheCompan
iesAct-2013Schedule-
1,AlterationofArticles,Distinctionbetweenmemorandumandarticles
ofassociationandtheirbindingeffects,ConstructiveNoticeofMemora
ndumandArticlesofAssociationandtheDoctrineofIndoorManageme
nt, Doctrineof Ultra-vires.
Prospectus; Meaning, requirements and contents of prospectus,
provisions regardingeffectofomissionandmis-
statementsinprospectus,advertisementofprospectusincluding
explanations about shelf prospectus and red herring prospectus,
book buildingandlisting ofsecurities.
Credit Rating and Insider Trading; Meaning of Credit Rating,
advantages of creditrating, different credit rating agencies in India
and role of credit rating agencies in India.Meaning &impact of
Insider Trading and provisions under Companies Act
regardingInsiderTrading.

UNIT-III

DifferentTypesofSecurities;Differenttypesofsecuritiesincludingsharesand

debentures.MeaningandnatureofShares,ShareCapital,andstock.Pro
visionsregarding purchase and loan of own shares by company,
provisions regarding buying-back of own securities. Provisions
regarding issue of shares at premium and
discount,Conceptsincludingpre-
emptionrights,sweatequityandrightissue.Provisionsregardingissuea
ndredemptionofpreferenceshares,furtherissueofcapital,andconversi
onofloans intocapital.
Allotment,TransferandTransmissionofShares;Principlesandpro
visionsregardingallotment,penaltiesandreturnofallotment.Meaning
oftransferofsharesandprovisionsregardingtransferofsharesofcompa
niesincludinglistedcompaniesandwhencompanyiswinding-
up.Meaningoftransmissionofshares,Distinctionbetweentransferand
transmissionofsharesand provisionsregarding nominationand
lienof shares.
Dematerialization;Meaningofdematerialization,briefunderstandin
gofDematerializationAct,regulatingmechanismofNSDLandCDSLa
ndprovisionsregardingDemat Trading.

UNIT-IV

25
Membership of Company; Different conditions of becoming
member for shareholderand other members. Modes and process of
getting membership, rights and liabilities
ofmembersandterminationofmembershipincludingprovisionswhen
surrenderofshares.
MeetingsandProceedings;Provisionsregardingdifferentkindsofme
etingsincludingStatutoryMeeting,AnnualGeneralMeeting,Extra-
ordinaryGeneralMeeting,MeetingconvenedbyNational
Company Law
Tribunal,meetings of
creditors, directors,
debenture-holders
andothermeetings,requirementsofvalidmeetings.M
eaninganddifferenttypesofresolutionsandprocedureforpreparing
minutes ofthe proceedings.
SecuritiesandExchangeBoardofIndia;RoleofSEBIandprovisions
underCompanies Act with regard to issue of prospectus, transfer of
shares, transmission
ofshares,listedcompanies,memorandumandarticlesofassociation,m
eetingsandproceedings,insider trading and otherprovisions.

UNIT-V

ManagerialPersonnel;ConditionsforappointmentofkeyManagerial
PersonnelincludingChiefExecutiveOfficerorManagingDirector,Com
panySecretary,Whole-TimeDirectorsand Chief Financial Officer.
KeyHighlightsofIndianCompaniesAct-
2013;ProvisionsregardingClassactionsuitsforShareholders,powerfo
rShareholders,Womenempowermentinthecorporatesector,Corporat
eSocialResponsibility,NationalCompanyLawTribunal,FastTrackM
ergers,CrossBorderMergers,Prohibitiononforwarddealingsandinsid
ertrading,numberofShareholders,LimitonMaximumPartners,OnePe
rsonCompany,ArticlesofAssociation,ElectronicModeusage,Indian
ResidentasDirector,IndependentDirectors, Serving Notice
of Board Meeting,
Duties
ofDirectordefined,LiabilityonDirectorsandOfficers,RotationofAu
ditors,ProhibitionofAuditorsfromperformingNon-
AuditServicesandRehabilitationandLiquidationProcess.
ConsumersProtectionAct-

26
1986;SignificanceoftheAct,ConsumerOrganizationsandConsumers
DisputesRedressalagencies and theirjurisdictions as per
theprovisions of theAct.

CompetitionAct-2002;Meaning,Anti-
competitionagreements,typesofagreements,RoleofCompetition
Commissionof India andprovisions regarding competition.

CourseOutcome:

Afterstudyofthecoursestudentswillbeacquaintedwiththeprovisionso
fCorporateLegalFrameworkandlearntheproceduresrelatedwiththef
ormationofcorporateenterprises,proceduresaboutconductingmeetin
gsandproceedingsaswellasunderstandingoftheregulatorysystemfor
protectionofconsumerswhilestudyingCompetitionActandConsume
rsProtectionAct.

References:
CorporateLegalFrameworkbyDr.G.K.Varshney,
SahityaBhawanPublications, Agra(Latest
Version).PrinciplesofBusinessLawbyS.N.Mahe
shwariandS.K.Maheshwari,HimalayaPublishing
House. (Latest Version).
BusinessLawbyN.D.Kapoor,New AgePublication.(LatestVersion).
BusinessandCorporateLawbySarvanavelandMahapatra,Hi
malayaPublishingHouse.(Latest Version

MC201CORPORATEFINANCIALACCOUNTING(DSC)

Max.Marks:80
InternalAssessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks.

COURSEOBJECTIVES:
• To give learners a broadview of the provisionsto be followed
for the preparationoffinalaccounts of companies as per

27
 Companies Act 2013.
• To explain to the learners the concept of valuation of business
after
amalgamationandmergeranditsimplicationsinvariousaccountin
gproceduresleadingtopreparationofFinal Accounts of
aCompanyas per Company Act.
• Tomakestudentsaware about theAccounting forissue,forfeitureandre-issue
ofshares.

COURSECONTENTS:

UNIT-I

Accounting for issue, forfeiture and re- issue of shares.

Accounting for issue andredemptionofdebentures..

UNIT-II

FinalAccountsofCompanies.CashFlowStatement.AccountsofBanking Companies.

UNIT-III
AccountingissuesrelatedtoAmalgamationinthenatureofmerg
er andpurchase.Capitalreduction/Internal Reconstruction
ofCompanies.

UNIT-IV
AccountingforHolding
andSubsidiaryCompanies.AccountsRelatedtoLiqui
dation ofCompanies.

28
 UNIT-V
InvestmentAccounts. FundFlowStatement.

COURSEOUTCOME:

Uponcompletionofthecourse, studentswill beable to:

• Studentswillbeabletounderstandhowtopreparefinalaccountso
fconsolidatedcompanies.Understanding theconcept
ofminorityinterest.
• Studentsdevelop the ability to calculate
Goodwill,evaluate sharesadopt
• TheStudentwillableto do,Accountingforissue,forfeitureandre-issueof shares.

References

MHanifandAMukherjee:CorporateAccounting,McGraw
HillIndia. Gupta,R.L:Advance
FinancialAccounting,S.Chand&Co.,NewDelhi.
Arulanandum,M.Aand Raman,K.S.:Advanced
Accountancy,Himalayapublishing House,N.Delhi.
Maheshwaari,S.N:AdvancedAccountancy –
Vol.II,VikasPublishinghouse,New Delhi.

Monga,J.R:AdvancedFinancialAccounting,MayoorPaperbac
ks,Noida
Shukla,M.C.andT.S.Grewal:AdvancedAccountancy,SultanC
hand&Co. NewDelhi.
Warren,C.S.andP.Efess:PrinciplesofFinancial
andManagerialAccounting, South-Western,Ohio.
Porwal,L.S.,Accounting Theory,TataMcGrawhill,NewDelhi

29
 MC202HUMANRESOURCEMANAGEMENT(DSC)

Max.Marks:80
InternalAssessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks.

COURSEOBJECTIVES:
• The objective of the course is to make students well conversant
with the
basicconceptaswellaswiththeadvanceddevelopmentinHRpracti
cesthatorganizationsimplementtoday.
• The course aims at provide them with the insight to think about
different aspects ofhandlinghumanresources in
theorganisation.
• Itaimsatprovidinganunderstandingoftheregulatoryprovisionsto
managehumanresources.

COURSECONTENTS:
UNIT-I

IntroductiontoHRM:Concept,Nature,ScopeandObjectivesofHumanRes
ourceManagement,Humanresourceenvironmentandenvironmentscanning
,Recenttrendsinhumanresourcemanagement,thehumanresourcemanagem
entmodel,Humancapitalmanagement

30
 UNIT-II
Internal&ExternalMobilityofEmployees:Recruitment:Meaning,Factor
s,Sources,Process and Methods of Recruitment, Prerequisite of a good
Recruitment Policy. Selection:Meaning,Steps,Factors,Cost-
benefitanalysisofSelectionCareerPlanning:Objectives,

Features andImportance, Stages of Career Planning, Career Anchors.

Promotion: Types,Purpose, Principles of Promotion, Bases of Promotion.
Transfer: Reasons, Types of Transfer,Essentials of a good Transfer
Policy. Demotion: Causes and Principles. External
Mobility,Outplacement,Internaland External Outplacement,
OutsourcingHR

UNIT-III
HumanResourceDevelopment:Need,Benefits,MethodsofTraining,Eval
uationofaTraining Programmes, General principles of Training.
Performance Appraisal: Objectives,Process,Methods,Legal issues
associated with performanceappraisal.

UNIT-IV
Concept of Wage and Salary:Principles of wage and salary
administration, Methods ofwage payment, Process of wage and salary
determination. Industrial Relations: Approaches
toIndustrialRelations,Causes,Suggestions.CollectiveBargaining:Method
sofcollectivebargaining,Process, Tactics, Advantagesand Limitations.

UNIT-V
SocialSecurity&LabourWelfare:Workers’ParticipationinManagement:
LevelsofManagementparticipation,Methods/SchemesofWorkers’particip
ationinManagement.Social security in India, Scope, Types of Social

31
security and welfareprogrammes,non-
monetarywelfaremeasure.EmployeeDiscipline:Characteristicsofasoundd
isciplinarysystem, Common causes of indiscipline in an organisation,
Disciplinary procedure, Ways ofhandlinggrievances.

CourseOutcomes:
1. Knowledge:Toacquaintstudentswithstrongtheoreticalbackgroundofm
anagementtheoryalong with its application in real business world.
2. Core Competence: To help students develop professional skills in
management, finance,production, marketing, human resource and
international business through the utilization ofinnovative educational
processes and for life-long learning in advanced areas of
managementandrelatedfields.

3. Leadership: To enable students to demonstrate their leading role

in the community,enabling them to take responsibilities and contribute to
solving problems through innovativethinking,collectivework, reflection,
and self-development.
4. Problem Solving: To develop problem solving skills by effective
team work, effectivecommunication, critical thinking and solving real
problems through the use of managementknowledge.
5. Professionalism: To provide students with an educational foundation
that prepares themfor corporate environment, leadership roles along
diverse career paths, with encouragement toprofessionalethics andactive
participationneeded forasuccessful career.
6. Entrepreneurial Skills: To provide a platform that would enable
students explore andexpress various business opportunities and
challenges in a global business environment andapproachesto deal with
people indifferent situations.

CourseOutcome:After learningofthecourse,the students willbeable

• Toknowand distinguishbetweenHRMandHRD formanaging HumanResource.

32
 • TounderstandtheprovisionsmeantforHumanResource.
• Todevelopskills of handling situationstoaddress
issuesofHumanResourcecompatiblewiththeorganizationalgoals.
• Todevelopentrepreneurialskills.

RecommendedBooks:

HumanResourceManagement,Pathania,Batra,Pathak,Kaly
aniPublishers HumanResourceManagement,Durai,
Pearson

HumanResourceManagement,VSPRao,
ExcelBooks
HumanResourceManagement,
Khanka,S. Chand
HumanResourceManagementText&Cases,Ashwathappa
Personnel&HumanResourceManagement,P.SubbaRao,HPH

MC203CORPORATEFINANCEANDPOLICY(DSC)

Max.Marks:80
InternalAssessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

COURSEOBJECTIVE

To provide knowledge aboutfinancial management offirm. To develop

skill of computer &allocation, management and funding of financial
resources. To enhance ability in dealingwithcorporatefinanceand policy.

33
 COURSECONTENTS

UNIT-I

FinancialManagement:IntroductiontoFinancialManagement,nature,sig
nificance,objectivesandScopeoffinancialmanagement,functionsoffinance
executiveinanorganizations and recent developments in financial
management. The goal of a Firm, Role ofFinancialManager.

UNIT-II

Financial Planning and Policy: Need & importance of financial

Planning; tools of financialplanning, financial Planning process, drafting
a financial plan; Financial forecasting; meaning,benefitsand techniques
of financial forecasting;Sources offinance.

UNIT-III
Investment Decision Policy: Nature, significance and types of capital
budgeting
decisions;factorsinfluencingcapitalexpendituredecisions,Evaluationcriter
ia,Capitalbudgetingprocess; Principles ofcash flow estimation;
Estimation of cashflows;Capital budgetingtechniques-
ARR,Paybackperiod,DiscountedPaybackPeriod(DPB),NetPresentvalue

(NPV), Equivalent Annual NPV, and Internal rate of return (IRR) and
Profitability index;Capitalbudgetingdecision underrisk and
uncertainty;capital expenditure control.

UNIT-IV
WorkingCapitalManagementandControl:Conceptandtypesofworking
capital;Operating cycle and cash cycle; Estimation of working capital
requirement; Approaches ofworking capital financing; Determinants of
working capital; Components of working capitalmanagement; Cash
management- Baumol’s Model and Miller-Orr Model of managing

34
cash;Receivables management- dimensions of credit policy, credit
analysis and evaluation of creditpolicies;Inventorymanagement.

UNIT-V

Dividend Policy: Issues in dividend decision; Dividend rate and dividend

yield; Theories ofrelevance and irrelevance of dividend in firm valuation
-Pure residual theory, Walter‘s model,Gordon‘s Model, MMHypothesis,
Bird-in-hand theory, dividend; Typesof dividend policesin practice-Pure
residual policy, constant rupee dividend policy, constant dividend pay-
outpolicyand smooth stream dividend policy.

CourseOutcome:

Afterstudyingthiscourse,thestudentsshouldbeable:Tounderstandthefuncti
onsoffinancial management, role of a finance manager, evaluate capital
projects under
differentsituations.Touseusingappropriatecapitalbudgetingtechniquesand
criticallyexaminevarioustheoriesanddeterminantsofcapitalstructure.toexa
minevarioustheoriesandpolicies of dividend and determine optimal pay-
out policy and understand the intricacies ofworkingcapitalmanagement
and effectivelymanagecash,receivablesandinventories.

References
RaviM.Kishore:FinancialManagement,Taxman
PublicationsPvt.Ltd.NewDelhi.Sinha,Pradeep
Kumar:Financial Management, ExcelBooks, New Delhi.
Van,Horne:FinancialManagement andPolicy,PrenticeHallof
India,New
DelhiPrasanna,Chandra:FinancialManagement,TataMcGra
w Hill,NewDelhi.
Khan,M.Y.andJain,P.K.:financialManagement,TataMcGrawHill,NewDelhi.

35
 Jamesc.Vanhorne:
FinancialManagementandPolicy,PrenticeHall.J
ohnHampton:FinancialDecisionMaking,
PrenticeHall.
PrasannaChandra:FinancialManagement,TataMcGrawHill.
I.M.Pandey:Financial Management, VikasPublishingHouse

MC204MARKETING MANAGEMENT(DSC)

Max.Marks:80
InternalAssessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

COURSEOBJECTIVE:

The aim of the course is to develop the skills of dealing with the
stakeholders, convincing
andsatisfyingthemandtoeffectivelymanagemarketingactivitiesbyapplyin
gexposuretechniquesandexercisesin theclassroom environment.

COURSECONTENTS:

UNIT-I

Introduction to Marketing Management; Meaning of marketing, its

nature, importance andscope. Evolution of Marketing, Marketing
concepts including market place, market space,marketers, prospects,

36
offering, brand offering, value, satisfaction, channels, networks
andCustomersRelationshipManagement.MarketingProcess.Meaningandf
unctionsofmarketingmanagement.

Strategic Marketing Planning and Mix; Levels of planning and basic

elements of strategicmarketing planning, Steps in Marketing Planning,
Components of Marketing Plan, MarketingOrganization and its
evolution, Product Market Growth Matrix, Boston Consulting
Group’s(BCG)Matrix,DevelopingtheMarketingMix,MarketingMixincon
texttoMarketingPlanningandStrategies,Choice
ofOptimumMarketingMix,ValueCreationandValueDelivery,MarketingI
nterfacewithother functionalareas andethics inmarketing.

Marketing Environment and Market Segmentation; Meaning of

Marketing Environment,environmental scanning (micro and macro
levels) and environmental analysis. Meaning ofMarket Segmentation,
need and benefits of segmentation. Selection process of target
market,criteria and bases for segmentation, profiling of business
segments, profitability evaluationandtargeting segments selection,
positioning and target marketing and Values and
Lifestyles(VALS)segmentationsystem.

UNIT-II

BuyerBehaviour;Meaning,importance,modes,characteristicsandbuying
motives.Consumerdecisionmakingprocess,typesof buyer
behaviour,stagesinbuyingdecisionprocess, consumer socialization,
family life cycle, lifestyle marketing, business markets andbuying
behaviour, characteristics of business markets, factors influencing
business buyers andorganizationalbuying process.

Product Decision; Product hierarchy and levels of product, classification

of products, productdecisions including individual product decisions in
relation to branding, packaging, labelingand servicing, product line

37
decisions and product mix decisions. Brand and co-brand
strategy,Productdifferentiation.

NewProductDevelopmentandProductLifeCycle;Needfornewproducts,
productdevelopment process and diffusion & adoption process. Meaning
and concept of product lifecycle,stages in product lifecycleand
marketingstrategies.

UNIT-III

Services Marketing; Meaning, importance, characteristics and reasons

for growth of servicesmarketing.Marketing Mix in services marketing.

Pricing Decisions; Meaning and 5Cs Framework of Pricing Decision,

Factors influencingPricingDecisions,Steps ofPricing
procedure,priceandterms ofsale. PricingStrategies.

Distribution Decisions; Different channels of distribution and their

importance, levels
andfunctionsofchannels,typesofintermediaries,criteriaforselectionofchan
nelsforcustomersandbusiness markets and channel design,
power,conflicts and control.

UNIT-IV

MarketingCommunication;Meaningandcomponentsofpromotionmix,I
ntegratedMarketing
Communicationprocess,Factorsdeterminingpromotionmix,PushandPullP
romotionMixStrategies, advertising and effective advertising
programme, consumers &tradesale promotion andpublicrelations.

Personnel Selling and Sales Management; Meaning of personnel

selling and role of
salesperson,salesmanship,qualitiesandtraitsofsuccessfulsalesperson,Atte
ntion,Interest,Desire,Action,Satisfaction(AIDAS)TheoryofSelling,Sellin

38
gprocessandsalesmanagement.

Customers Relationship Management; Meaning and factors of

Customers Relations andCustomers Relationship Management,
Customer Delight and Dissatisfaction, strategies forbuilding
relationships, Customers Relationship Management (CRM), Customers
InteractionManagement(CIM) andElectronicCustomers Relationship
Management(e-CRM).

UNIT-V

Direct Marketing; Meaning and modes of direct marketing, distinction

between business andconsumer marketing, need for consumer
distribution, types of direct marketing, Four factorsFrameworkand
limitations of direct marketing.

E-Marketing;Meaning,usage,evolution,typesandmarketingmixine-
marketing.Advantagesand limitations of e-marketing.

New Horizons in Marketing; Holistic Marketing, Brand building,

Customer focus in contexttotask and framework,experimentalmarketing
and Blue Oceanstrategy.

CourseOutcome:

Thestudentswillbeabletodeveloptheskillsofdealingwiththestakeholders,c
onvincingand satisfying them and to effectively manage marketing
activities by applying exposuretechniques and exercises in the classroom
environment. They will be able to know about thenewhorizonsof
marketing and about e-marketing.

References:

MarketingManagement(TextandCasesinIndianContext)byDr.K.
Karunakaran,HimalayaPublishing House(LatestVersion)
Marketing Management by Philip Kotler, Prentice-Hall of India

39
 (Latest
Version)MarketingManagementPlanning,ImplementationandCont
rol(TheIndianContext)by
V.S.RamaswamiandS.Namakumari,MacmillanIndiaLimited(LatestVersion)

MC205RESEARCHMETHODOLOGYANDDATASCIENCE(DSC)

Max.Marks:80
InternalAssessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

COURSEOBJECTIVES:

Theobjectivesofthiscourse:

1. IdentifyanddiscusstheroleandimportanceofresearchintheBusinessDecisionMaking.
2. Identifyanddiscusstheissuesandconceptssalienttotheresearchprocess.
3. Identifyanddiscussthecomplexissuesinherentinselectingaresearchprob
lem,selectinganappropriate research design, andimplementing aresearch
project.
4. Identifyanddiscusstheconceptsandproceduresofsampling,datacollec
tion,analysisandreporting.
COURSECONTENTS:

UNIT-I

Introduction of Research: Meaning, characteristics, objectives, nature,

scope, significance,limitations, role of research in decisions making,
types, criteria of good research and ethics inresearch; The research

40
process -- steps in research process; Defining the research problem—
problem defining process, consideration in selecting a research problem;
Research design—definition,Types, components and significance.

UNIT-II

Data collection and Processing: Meaning of data, types of data;

secondary data--advantages,disadvantages, criteria for evaluating
secondary data, secondary in Indian context; Primarydata—
meaning,methodsofcollectionofprimarydata-
survey,observation,casestudyandexperiment;Questionnaire—
types,guidelinesforpreparingquestionnaire,stepsindesigning the
questionnaire, essential of good questionnaire and difference between
scheduleandquestionnaire;Processingofdata—
editing,coding,classification,tabulation,andpresentationby way of
diagrams and graphs.

UNIT-III

SamplingandAttitudeMeasurement:Sampling—
meaningofsampling,censusVssampling; Sampling merits, demerits and
suitability of census method; Principles of
sampling,merits,demerits,Characteristicsofgoodsampling,keyterminsam
pling,methodsofsampling—probability and non-probability,
determination of sample size, sampling errors andnon-sampling errors:
Concept of attitude, measurement and scaling; Types of scales-
nominal,ordinal, interval and ratio scales, various types of scaling
techniques, reliability and validity ofscales.

UNIT-IV

HypothesisandDataAnalysis:Hypothesis-meaning,characteristic,sources,hypothesis

41
testing procedure, Type-I and Type- II errors, Application of mean,
dispersion, skewness,kurtosis,Correlation.ApplicationofZ-test,t-test,F-
test,Chi-squaretestandANOVA;IntroductiontoSPSS--data entry
anddescriptivestatistics.

UNIT-V

MultivariateAnalysisandReportWriting:FactorAnalysis.Regression;si
mpleandmultiple.Discriminantanalysis.StructuralEquationModellingincl
udingSmartPLSStructuralEquationModelling.Reportwriting;Significanc
eofReport-Writing;StepsinReport Writing, Layout of the Research
Report; Types of Report, Mechanics of Writing aResearchReport;
Precautions for writing ResearchReport.

COURSEOUTCOME:

Studentswho successfully completethis coursewillbeable to:

• Explainkeyresearchconceptsandissues.
• Read,comprehend,andexplainresearch articlesintheiracademicdiscipline.

References:
Business Research Methods, Cooper,
Schindler,
TMHResearchMethodology,C.R.Kot
hari,NewagePublication
Fundamentals of Research Methodology, Raj Kumar
Singh,
KalyaniResearchMethodologyforManagementwithS
PSS,Majhi&Khatua,HPHManagement Research
Methodology, Krishnaswamy, Sirakumar,
PearsonResearchMethodology, Zeikmund, Cengage

42
 Research Methodology,
Paneer Selvam,
PHIResearchMethodology,Pr
asantaSarangi,Taxmann
ATextBookofResearchMethodology,AK
PCSwain,KalyaniResearchMethodology,
Das, Vrinda
Business Research Methods – Donald Cooper & Pamela
Schindler, TMGH, 9th edition.BusinessResearchMethods –
AlanBryman &EmmaBell,OxfordUniversityPress.

MC206:CORPORATE
GOVERNANCEANDBUSINESSETHICS(DSC)
MaximumMarks:80

Internalassessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

Course Objective: The purpose of this subject is to familiarize the student with the
knowledge ofcorporate governance, business ethics and corporate social
responsibility in global and Indian context
tounderstandthepracticesofcorporategovernanceinpublicsectorundertakingandfinanc
ialsector;corporate social responsibility in light of Company Act 2013; business
ethics and its significance inbusinessand applicationof business ethicsin functional
areas of business.

CourseContents:

UNIT-I

IntroductionCorporateGovernance:Concept;Meaning;Theories–
Agency,Stewardship,Stakeholder, Resource Management, Political; Models – Anglo
American, the UK, Japanese and Indian;CaseStudies of Major CorporateFrauds.

43
InternalInstitutions(Directors,Managers,CEO,CFOandShareholders)andExternalInst
itutions(Auditors,LegalEnvironment,PoliticalEnvironmentandMarket)ofCorporateG
overnance.RecommendationsofImportantCommitteesonCorporateGovernanceatGlo
balLevel.ImpactofCorporateGovernanceonthe Financial Performanceof Companies.

UNIT-II

Development of Corporate Governance in India: Regulatory framework of

corporate governance-
boardcomposition,boarddiversity,boardindependence,chairman/CEOduality,boardc
ommittees,disclosures and transparency, CEO and CFO certification and certificate
of auditor on compliance ofcorporategovernanceregulations. SEBIGuidelines and
clause49 of listing agreement.

Corporate governance in Public Sector Undertaking, Corporate governance in

financial sector like banksandinsurancecompanies.

UNIT-III
CorporateSocialResponsibility:CorporateSocialResponsibility-
Concept,Models,Importance.ProvisionsofCompanyAct2013forCSR.CSRandCorpor
ateStrategy.CSRandSustainable

44
Development. CSR and Philanthropy in the context of Bhagvad Gita.CSR and
Gandhian principle oftrusteeship.

UNIT-IV

Introductionto BusinessEthics: Concept of Ethics, Business Ethics, Theories of

Business
Ethics,Objectives,Nature,Significance,EthicalDilemmainBusiness.EthicalIssuesinB
usiness,CodeofEthics. Values and Ethics. Ethics and Law. Business Ethics from
Indian perspective - the Bhagwad Gita,Gandhiand Budhism. Spirituality and
Governance.

UNIT-V

Ethics in Functional Areas of Business: Ethics in Finance, Ethics in Human

Resource
Management,EthicsinMarketing,BusinessEthicsandConsumerProtection.BusinessEt
hicsandEnvironmentProtection.Whistle Blowing and InsiderTrading.
Courseoutcome: After learning ofthecourse,students will beable:
• Tounderstandtherelevanceofcorporategovernanceandbusinessethics.
• Toknowaboutcorporate governanceandbusinessethicsincontexttoIndia.
RecommendedBooks:

Kumar, Satish, (2015). Corporate Governance,

Oxford University Press.Tricker,B.

(2012).Corporate Governance.Oxford

UniversityPress.

SharmaJ.P(2016).CorporateGovernance,Busine

ssEthicsandCSR.Fernando,A.C.

(2012).Corporate Governance, Pearson.

Subramaniam N. Balakrishanan (2015). Corporate

Governance, Mc Graw Hill.Fernando,A.C.

(2012).Business Ethics, Pearson.

45
Boatright Johan R. And Patra, Bibhu Prasan, (2013). Ethics and the Conduct of

the Business, Pearson.GiniAl and Marcoux Alexei M.(2012). CaseStudies in

Business Ethics,Pearson.

SinghRajKumar(2017).

BusinessEthicsandCSR.Kalayanipublication,NewDelhi.Jenning

sMarianneM. (2005).Cases in BusinessEthics,

CengageLearning.

YoganandaParamhamsa,"TheBhagvadGita"YogodaSatsan

gSocietyofIndia.GandhiM.K."Autobiography ofGandhi".

MC–GE-
IORGANISATIONALBEHAVIOURANDDEVELOPMENT(GE)

Max.Marks:80
InternalAssessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks
CourseObjective:

The objective of the course is to enable students to develop a theoretical

understanding aboutorganisation structure and its behaviour over time.
The course will also make them capable ofrealizingthecompetitiveness
forfirms.

UnitI

Conceptual Foundations of Organisation Theory and Behaviour:

Organisational Theories -Classical, Neo-classical and Contemporary;

46
Authority, Power, status, formal and informalstructure; Bureaucratic
structure; Boundary Less organisation; Flat and Tall structures;
ImpactofEnvironmentonOrganisationalDesign.OrganisationalBehaviour
(OB)-
concept,determinants,models;challengesandopportunitiesofOB;Transacti
oncost;Disciplinescontributing to the field of OB; Individual Behaviour-
Foundations of individual behaviour,values, attitudes, personality, and
emotions ; Perceptual process and Learning ; Managementassumptions
about people-McGregor’s Theory X and Theory Y, Chris Argyris
behaviourpatterns.

UnitII

Group Decision making and Communication: Concept and nature of

decision making
process;Individualversusgroupdecisionmaking;Nominalgrouptechniquea
ndDelphitechnique;

communicationeffectivenessinorganisations;Feedback,ImprovingInter-
personalCommunication-Transactional Analysis and Johari Window.

UnitIII

Organizational Climate; Meaning and Factors Creating Organizational

Climate, Impact ofOrganizational Climate on Behaviour of Individuals
and Groups, Organizational Climate andInvolvement or Participation of
Organizational People and Management Role in
CreatingOrganizationalClimate.

OrganizationalChange;MeaningofOrganizationalChange,ObjectivesofPl
annedChange, Human Reactions to Change, Resistance to Change
including theory of Kurt Lewin,OvercomingResistanceto Changeand

47
Process ofPlannedChange.

UnitIV

Conflict Management in Organizations; Meaning of Conflicts in the

Organizations, Functionaland Dis-functional aspects of Conflicts,
Different Levels of Conflicts including IndividualLevel Conflicts, Intra-
group Conflicts, Inter-group Conflicts, Intra-organizational
ConflictsandInter-organizationalConflicts. Conflict
ManagementInitiatives.

Organizational Effectiveness; Differences between individual and

organizational interests
andtheircauses,FactorsofOrganizationalEffectiveness,ImpactofIntegratio
nBetweenIndividualand Organizational Goalson Organizational
Effectiveness.
UnitV

Organisational Culture, Organisational Development and Stress

Management: Concept
anddeterminantsoforganisationalculture,creatingsustainingandchangingo
rganisationalculture. Managing misbehaviour at work- Aggression and
Violence, Sexual abuse,
Substanceabuse,Cyberslacking.OrganisationalDevelopment-
concept,values,andinterventiontechniques. Individual and organisational
stressors; consequences of stress on individual
andorganisation;management of stress.

COURSEOUTCOME:

After completion of the course, the students will be able to frequently

interact, communicateand understand the different situations prevailing

48
in the organizations to be able topracticallymanage and manipulate the
resources and personnel. The students will be able to develop theskillsand
qualitiesof empathyin different situationsto direct,motivate andlead.
References:

● Robbins,StephenP.andTimothyA.Judge,OrganizationalBehaviour
,Prentice-Hall,NewDelhi.
● RobinsS.P.,andMathew,M.,OrganisationalTheory:Structure,Desi
gnandApplication,PrenticeHall of IndiaPvt.Ltd.
● Luthans,Fred,OrganizationalBehaviour,McGraw-Hill,NewYork.
● Sekaran,Uma,OrganisationalBehaviour:TextandCases,TataMcGr
aw-HillPublishing Co. Ltd.
● Aswathappa, K.,OrganisationBehaviour,HimalayaPublishingHouse,NewDelhi.
● Singh,K.,OrganizationalBehaviour:TextandCases,Pearson.
● Pareek,U.andKhanna,S.,UnderstandingOrganizationalBehaviour,
OxfordUniversityPress.
● Newstorm,JohnW.,OrganizationalBehaviour:HumanBehaviourat
work,TataMcGraw-Hill Pub. Co. Ltd. New Delhi.
● Hersey,Paul,DeweyE.Johnson,andKennethH.Blanchard,
ManagementofOrganisationalBehaviour, Prentice-Hall of
India,New Delhi.

MC301ADVA
NCEDCOSTA
MaxMarks80
CCOUNTING(
DSC)
InternalAssessment20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

49
CourseObjective:Thiscourseaimstoprovidestudentswiththeknowledgeandanalytical
skillsnecessarytouseaccountingcostinformationasabasisforformulatingandevaluating
corporatestrategies.
CourseContents:
UnitI

NatureandScopeofCostAccounting;Introduction,meaningofcostaccounting,scopeofc
ostaccounting, objectives of cost accounting, advantages of cost accounting, financial
accounting v/s.
costaccounting,limitationsofcostaccounting,generalprinciplesofcostaccounting,costs
ystemcharacteristics of an ideal cost system, installations of a cost system Cost Terms
and Purposes; Cost ingeneral, cost objectives, cost system, cost behaviour pattern,
variable cost and fixed cost, shut down cost,averagecost, total cost, product
cost,period cost,product cost, fringe cost.
UnitII
Classification of Cost; Preparation of Statement of Cost, Collection of cost for
Tenders or Quotations.Inventory Planning, Control and Costing: Techniques of
Inventory Control; Level Setting, EconomicOrder Quantity, Just- in Time Inventory
System, ABC Analysis, VED Analysis and Perpetual InventorySystem,Methods of
Valuing MaterialIssues.
UnitIII
AccountingforPay-
Roll:MethodsofWagePaymentandIncentivePlans.OverheadsAllocation,Apportionm
ent,Re-apportionment and Absorption.
UnitIV
ReconciliationofCostandFinancialAccounts;NeedforReconciliation,Reasonsfordisa
greementbetweenthe profits disclosed by financialaccounts and cost accounts.
Service or Operating Costing; Transport Costing, Hospital Costing, Hotel Costing
and Power HouseCosting.Contract Costing; Recording ofCostvalueand profit
ofcontract.
UnitV
ProcessCosting;FeaturesofProcessCosting,ApplicationofProcessCosting,Elementsof

50
ProductionCost,Process Losses,Inter-process Profits.
StandardCostingandVarianceAnalysis:MeaningofStandardCosting,Preliminariestothecosto
fStandardcost, Analysis of Material, Labour,Overheads and Sales Variance.
Courseoutcome: After learningofthe course, thestudentswill be able:
• Toapplytechniques of costing.
• Topreparestatementsof cost
• Tosuggest forelectivecosts of thefirms.
References:
1. JawaharLal,CostAccounting,TataMcGrawHillPublishingCo.,NewDelhi.
2. M.N.Arora,CostAccounting –PrinciplesandPractice,VikasPublishingHouse,New Delhi.
3. D.K.MittalandLuv Mittal,CostAccounting,GalgotiaPublishing Co.,NewDelhi.
4. RaviM.Kishore,CostAccounting,TaxmannAlliedServicesPvt.Ltd.NewDelhi.
5. B.M.LallNigamandI.C.Jain,CostAccounting,Principles,MethodsandTechniques,
K.L.Malik&Sons Pvt. Ltd.,
Daryaganj,NewDelhi.
6. M.C.Shukla, T.S.Grewaland MP.Gupta,Cost Accounting,TextandProblems,
S.Chand&Co.Ltd.,NewDelhi.
7.S.P.JainandK.L.Narang,CostAccounting,Principles
andMethods,KalyaniPublishers,Jalandhar.
8. S.N.Maheshwari&S.N.Mittal,CostAccounting,TheoryandProblemsShriMahabirB
ookDepot,NewDelhi

MC302:INTERNATIONALFINANCIALMANAGEMENTANDP
OLICY(DSC)
MaximumMarks:80

Internalassessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

Course Objectives:To understand the significance of International Financial

Management in the area

51
ofbusinesseducation.Toprovideunderstandingaboutthevariousconceptssuchascross-
borderinvestment decisions, foreign direct investment, international trade and
development, balance of trade andbalance of payment, regional economic
integration, foreign exchange market, terms of trade and currencyderivativesin
theareaof policy formulation and implications forIndia.

Unit-I International Financial Management: Significance and contemporary

issues in InternationalFinancial Management. Cross- border investment decisions –
concept and types. Green field investmentVs.cross-
bordermergersandacquisitions.Valuationstechniques–
NetPresentValueModelandAdjustedNet Present Value Model.Risks in cross-border
investmentdecisions.
ForeignDirectInvestment:Concept,Types,Theories,Significance,Limitations,FDItre
ndsandPolicyinIndia.
Unit-II International Trade and Policy: Trade and Development, Significance of
International Trade,Theories of International Trade - including gravity model theory.
Free trade Vs. Protection. Trade barriersandnon-tradebarriers and theirimplications.
India’sTradePolicy.
Balance of trade and balance of payment- Concepts, Components of balance of
payment;disequilibriumandremedial steps.

Unit-
IIIRegionalEconomicIntegration:ConceptandRationaleLevelsofregionaleconomic
integration- free trade, custom union, economic union, common market, political
union. Trade creationand trade diversion effects. Regionalism Vs. Multilateralism.
India’s trade and economic relations withSAARC,BIMSTEC, ASEAN, EU, GCC
and BRICS.

Unit-IV Foreign Exchange and Terms of Trade: Foreign Exchange Market –

Functions, InternationalPayment, Transactions in theforeign exchangemarket,
Exchangecontrol objectives, Exchange
ratesystems.Convertibilityofrupee.Devaluation-
Approaches,SignificanceandDevaluationofIndianrupee.
TermsofTrade-Concepts,Measurement,ImportanceandLimitations.

Unit-V
CurrencyDerivatives:CurrencyForwardMarket,CurrencyFutureMarket,C
urrencyOptionsMarket,Currency Call Options, CurrencyPut Options and
FinancialSwaps.
Courseoutcome:After successfulcompletionof thecourse,thestudentswillbeable:
• ToknowaboutcontemporaryInternational FinancialManagement.

52
 • Tounderstan
dtherelatedconcepts.
ReferenceBooks:

Madura,Jeff(2015).InternationalFinancialManagement,CengageLearning,NewDelhi.

Siddaiah, Thummuluri, (2012). International Financial Management, Pearson. Eun,

Cheol S. and Resnick,BruceG.InternationalFinancial Management,TataMcGraw-
Hill.

Shapiro, Alan C., Multinational Financial

Management, John Wiley.Sharan,V.,

IInternationalFinancialManagement,,PHILearningP

vtLtd.LeviD, Maurice,InternationalFinance,

Routledge.

MC303:FINANCIALINSTITUTIONSANDMARKETS(DSC)

MaxMarks80

InternalAssessment20

Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitsconsistin
goftwoquestionsfromeachunit.Thecandidatewillrequiretoattemptoneques
tionfromeachunit.
Eachquestionwillcarry Sixteen(16)marks

Course Objective: The purpose of this course is to equip students with an

understanding of the financialsystem, its constituents, the principles on which it
operates, inter linkages, regulatory concerns, andimplicationsforsociety &policy
formulation.

CourseContents:

UnitI

Introductory: Nature and role of financial system – Financial System and financial

53
markets. An economicanalysis of financial system in India. Indian financial system
– A critical analysis. Financial
Markets:Moneyandcapitalmarkets.MoneymarketInstruments:Callmoney,treasurybil
ls,certificatesofdeposits, commercial bills, trade bills, etc. Capital market:
Government securities market, Industrialsecurity market, Role of SEBI – and
overview; Recent developments National Depository Securities Ltd.(NDSL),Market-
Makers.

UnitII

Money Market Institutions: Central bank: Functions and its role in money creation,
Commercial banks;Presentstructure.

UnitIII

Introduction to International and Multinational banking. Non- Banking Institutions:

Concept, role offinancialinstitutions, sourcesoffunds,Functions andtypes ofnon-
bankingfinancial institutions.

UnitIV

Mutual Funds: The evaluation of mutual funds,regulation of mutual funds (with

special reference toSEBI guidelines), Performance evaluation, Design and marketing
of mutual funds scheme; Latest mutualfund schemes in India – An overview.
Evaluating of mutual funds. Merchant Banking: Concept,
function,growth,governmentpolicy regarding Merchantbankingbusinessand future of
merchantbankinginIndia.

UnitV
ChangingRoleofFinancialInstitutions:Roleofbanking,financialsectorreforms,fina
ncialandpromotionalroleof financialinstitutions, universal banking;concept
andconsequences.

Courseoutcome: After learningofthe course, thestudentswill be able:

• Togetacquainted withthefinancialsystem

54
 • Toknowaboutthedifferentfinancialinstitutionsandmarkets.
• Tounderstandfinancialintermediationanditsimplication.
• Toknowabout thechanging role offinancial institutions.

References:

Auerbach,RobertD,Money,BankingandFinancialMarkets;MacmillanPublishingCo;
NewYorkandCollierMacMillan Publisher; London.

Avadhani,V.A.,InvestmentandSecuritiesMarketinIndia;HimalayaPublishingHou

se;Bombay…Khan,M.Y.,Indian FinancialSystem –

TheoryandPractice;VikasPublishingHouse;NewDelhi.

Mishkin,Frederics,S.,TheEconomicsofMoneyBankingandFinancialMarkets;Har
perCollinsPublisher;New York.

MC304(a):MANAGEMENTCONTROLTECHNIQUES (DSE)
Max.Marks80

Int

ernal Assessment

20Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitsconsistingoftwo

questionsfromeachunit.Thecandidatewillrequiretoattemptonequestionfromeachunit.
EachquestionwillcarrySixteen(16)marks

Course Objective- The objective of the course is to enable students to acquire sound
Knowledge
ofconcepts,methodsandtechniquesofmanagementaccountingandtomakethestudentsd
evelopcompetencewith their usagein managerial decision making and control.

CourseContents:
UnitI

IntroductiontoAccounting:ManagementAccountingasafieldofAccounting.Theconce

55
ptsofManagementAccounting-
objective;NatureandScope.FinancialAccounting,CostAccountingandManagementA
ccountingAccount’s positionasamemberofthe management team.
UnitII
Financial Statement Analysis: Ratio Analysis, Accounting Plan and Responsibility
Centres: Meaning andsignificance of Accounting, Responsibility Centre-Cost centre,
profit centres, and investment centres,problemoftransfer pricing, Objectiveand
determinants of ResponsibilityCentres.
.
UnitIIIAnalysis ofFundFlow StatementandCash FlowStatements.
UnitIV
Budget and Budgetary Control: Definition of budget, Essentials of budgetary
Control, Kinds of budgets-
operatingbudget,MasterBudgetFlexiblebudget,Budgetarycontrol,ZeroBaseBudgetin
gandPerformancebudgeting.
UnitV
Marginal costing and Break-even analysis: Concept of marginal cost, Practical
application of Marginalcosting: Marginal costing and Pricing, Cost-Volume-Profit
analysis. Break-even analysis: AssumptionsandpracticalapplicationofBreak-even-
analysis:Decisionregardingsales-mix,makeorbuyanddiscontinuationofaproduct line,
Marginal costing versus Direct Costing
Reporting to Management: Objects of Reporting, Reporting needs of different
management levels, Typesofreport, modes of reporting to differentlevels
ofmanagement.
Courseoutcome
Afterlearning ofthe course, the studentswill beable:
• Tounderstandthedifferentaccountingtechniquesrequiredfortakingmanagerialdecisio
n.
References:
Murphy,Managerial Accountingch. 4, 5& 6.
ManMohan&Goyal:PrinciplesofManagement

56
Accountingch.13.Hingoraniand others,
op.Chit. 11.
Welsch,Budgeting, Profit Planning andControl,

57
 MC304(b):STOCKMARKETOPERATIONS(DSE)
Max.Marks80

Int
ernal Assessment
20Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitsconsistingoftwo

questions from each unit. The candidate will require to attempt one
question from each unit.Eachquestionwill carrySixteen (16) marks.

Course Objectives: This course aim at giving a comprehensive understanding on the

stock marketoperations in terms of its structure, trading, settlement procedures,
processes and related components andtheregulations, emergingchallenges
intheIndianstock market.
CourseContents:

UnitI

Security Markets: Primary and secondary market; Primary market – its role and
functions; Methods ofselling securities in primary market; New financial
instruments; SEBI guidelines forpublic issues; Stockexchanges; Listing of securities
in stock exchanges; Trading mechanism – screen based trading; Internetbasedtrading.
UnitII
National Stock Exchange and Bombay Stock Exchange –role, organization and
management; Listingprocedure, Accounting records for buying/selling transactions;
Nature of transactions – cash and
forward;Settlementoftrades.SharePriceIndices:Needandimportance;Compilingofind
exnumbersandinterpretation.
UnitIII
Depository: Role and need; The Depositories Act, 1996; SEBI (Depositories and
Participants Regulation)1996;SEBI(CustodianofSecurities)Regulation1996;
National SecuritiesDepository Ltd.(NSDL).
UnitIV
Derivative Trading: Future and options-concept, meaning and importance, Methods
of trading; Valuationof options.

58
 UnitV
Raisingfundsfrom InternationalMarkets:FITs,
Euroissues,ADR’s,GDR’sandFDI;SEBIguidelines.
Courseoutcome
Afterlearning ofthe course, the studentswill beable:
• ToknowaboutoperationsofStock Market.
• Tobeconversant withthe regulatingbodies including SEBI
REFERENCES
Dalton,JohnM.: HowtheStockMarket Works; PrenticeHall,NewDelhi.
Gupta, L.C.: Stock Exchanging Trading in India; Society for Capital Market
Research and Development,Delhi.
MachiRaju,H.R.:MerchantBanking; WileyEasternLtd.,New Delhi.
Machi Raju, H.R.: Working of Stock Exchanges in India; Wiley
Eastern Ltd.; New Delhi.ChandratreK.R.etal.:
CapitalIssues,SEBI&Listing;BharatPublishingHouse,New Delhi.
Donald E. Fisher, Ronald J. Jordan: Security Analysis and Portfolio
Management; Prentice Hall, NewDelhi.
RaghunathanV.:StockExchangesandInvestments;TataMcGrawHill,NewDelhi.

MC305(a):DIGITALMARKETINGANDE-COMMERCE(DSE)

Max.Marks80

InternalAssessment20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

Course Objective: To develop an understanding of digital marketing and

formulate plan and strategiesrelatedto digital marketing.
CourseContents:

59
UnitI

Introduction to Digital Marketing :Evolution of digital Marketing, Traditional vs

Digital
Marketing,DigitalMarketingChannels,DigitalMarketingPlan,DigitalMarketingStrate
gy,DigitalMarketingApplicationand Benefits, Digital Marketing in India.
UnitII
The Consumer and Digital Marketing: Consumer Behaviour on internet,Impact of
Digital Technologyon Consumer Behaviour,Attributes of online buying behavior,
Marketing Intelligence from user’s onlinedataunderstandingconsumer demands,
brand building on web.

UnitIII
Social Media Marketing: Social Networking, Objectives of Social Media Stratergy ,
Building socialmedia strategy, Types of Social media marketing , Facebook
marketing , LinkedIn marketing, Instagrammarketing, You tubeMarketing,
TwitterMarketing,
UnitIV
EmergingPlatformsofdigitalmarketing:E-
mailmarketing,Mobilemarketing,VideoMarketing,Artificialintelligenceand virtual
Reality inDigitalMarketing.
UnitV
IntroductiontoE-Commerce:Meaningofelectroniccommerce,businessapplicationsofe-
commerce,comparisonwith traditional commerce.
Business Models in E-Commerce-e-shops, e-procurement, e-auctions,
value chain
integrators,informationbrokerage,telecommunication,collaborationplatfo
rms, etc.;Electronicpaymentsystem;
E-Banking-Concept,operations,onlinefundtransfer-RTGC,ATM,etc.,
Courseoutcome
Afterlearning ofthecourse,the students will beable:
• ToknowaboutE-CommerceincontexttoDigital Marketing
• Tounderstandaboutdifferent modesofdigitalmarketing withtheirinfluences.

60
 •
References:
1. GuptaSeema(2020),DigitalMarketing,McGrawHillPublications.
2. PuthusseryAntony(2020),DigitalMarketing.NotionPress.
3. BhatiaPuneet(2019),FundamentalsofDigitalMarketing,PearsonPublications.
4. Greenstein,ElectronicCommerce,TataMcGraw Hill,NewDelhi.
5. Norton,Peter:IntroductiontoComputer4/E,TataMcGraw
Hill(P)Ltd.,NewDelhi.

MC305(b):SUPPLY CHAINMANAGEMENTANDLOGISTICS
(DSE)
Max.Marks80
Int

ernal Assessment

20Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitsconsistingoftwo

questionsfromeachunit.Thecandidatewillrequiretoattemptonequestionfromeachunit.
EachquestionwillcarrySixteen(16)marks.
Course Objective: To acquaint the students with the concepts and tools of supply
chain management andlogisticsas relevant forabusiness firm.
CourseContents:
UnitI

Introduction: Evolution, importance, scope, concept of Supply Chain Management

(SCM) and tradelogistics; Supply chain management as a Management Philosophy;
Function of SCM, Value chain forsupply chain management; Design of SCM;
Logistic activities – An overview, contribution of logistics atmacro and micro levels;
SCM and trade logistics; Logistics and competitive advantage; Logistics
mix;Concept,spanandprocessofintegratedSCM;Differencebetweenlogisticsandsuppl
ychainmanagement,demandmanagement;Forecasting-
Need,quantitativeandqualitativemethods,Selectingthe appropriate forecasting
technique; Functional applications – HR, marketing, operations, finance,

61
IT;Logisticsorganization -Logistics in different industries.
UnitII
Behavioural Issues in Supply Chain Management: Role of relationship marketing in
SCM;
Managingrelationshipswithsuppliersandcustomers;Captivebuyersandsuppliers;Strat
egicpartnerships;Supplier-retailercollaboration and alliances.
UnitIII
Focus Areas of Logistics and Supply Chain Management: Product development
process and SCM,purchasing cycle, types of purchases, JIT purchasing, strategic role
of purchasing in the supply chain
andtotalcustomersatisfaction;Purchasingvs.procurement,procurementstrategies;Tran
sportation:Introduction, objectives, different modes of transportation, importance of
effective transportation
system;Warehousingandinventorymanagement:Reasonsforwarehousing,warehousin
gevaluationandrequirements, warehousing location strategies, inventory-
Introduction, objectives, concept of
inventory,typesofinventory,conceptofinventorymanagement,importanceofinventory
management,objectivesofinventorymanagement,differenttypesofinventorycosts,inve
ntorymanagementprinciplesandapproaches; Logistical
packaging:Introduction,objectives, concept of logistical packaging, types
ofpackagingmaterial, packaging costs.
UnitIV
PerformanceMeasurement:Frameworkofperformanceindicators,methodsofperforma
ncemeasurement,andthebalancedscorecardapproach,benchmarking,supplychainmetr
ics(KPIs),performancemeasurement and continuous improvement
UnitV
Trends and Challenges in Logistics and Supply Chain Management: Third party and
fourth party logisticoutsourcing- Challenges and future directions; Reverse logistics;
Bullwhip effect; Push based and pullbased systems; Green supply chain
management; E-Commerce logistics: Requirements of Logistics in e-commerce,EDI,
barcoding, RFID;Re-engineering thesupply chain-Futuredirections.

62
 Courseoutcome
Afterlearning ofthecourse,the students will beable:
• Toidentifybehaviouralissues insupplychainManagement.
• Toknowaboutthefocusareasoflogisticsandsupplychain Management.

References:
Chopra,S.&Meindl,P.(2007).SupplyChainManagement:Strategy,PlanningandOperat
ion,PearsonEducation.
Hult,M.G.,Closs,D.,Frayer,D.Global(2014).SupplyChainManagement:LeveragingP
rocesses,Measurements,and Tools forStrategicCorporate Advantage. McGraw
HillLtd
Shapiro,J.F.(2007).ModellingtheSupplyChain,CengageLearning.
Simchi-Levi,D.,Kaminsky,P.,Simchi-
Levi,E.&Ravi,Shankar(2008).DesigningandManagingtheSupplyChain. Tata McGraw Hill
EducationPrivateLimited.
Bozarth,C.C.&Handfield,R.B.(2015).IntroductiontoOperationsandSupplyChainMan
agement.PearsonEducation.
Christopher,M.(2011). LogisticsandSupplyChainManagement.PrenticeHall.

MC306(a):INDUSTRIALPSYCHOLOGY(DSE)

MaximumMarks:80

Internalassessment:20
Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

Course Objectives: On successful completion of this course, the student will be able
to understand theconcept of Industrial-Organizational Psychology; apply Industrial
Psychology to select, develop, andmanage employees; comprehend how the theory
and research are applied to work settings and create astress-free environment at the
workplace. The course will also provide the understanding of
IndustrialPsychologytounderstandthedynamicsofinterpersonalrelation,groupdynami
csandbehaviorofemployees working in the organization to attain the objective of
business in most effective and efficientways.

63
CourseContents:

64
UnitI

Introduction:Industrialpsychologyconcept,developmentofindustrialpsychol
ogy,scopeofPsychologyindustrial psychology and major problems of
industrialpsychology.

PsychologicalTests -
Characteristicsofpsychologicaltests,typesoftests,importanceandlimitationsofpsych
ologicaltests

UnitII

AttitudesandJobSatisfaction:Meaning,componentsofattitude,attitudeformation,det
erminationandchange,and Cognitive theory of dissonance.Measuring the A-B
Relationship.

JobSatisfaction-
Meaning,Theories,Causes,importanceofJobSatisfaction,waysofmeasuringJobSatisfaction.

UnitIII

LearningandDevelopment:meaninganddefinitionsofLearning,nature,componentofl
earning,factors affecting learning, theories of learning classical conditioning, operant
conditioning, cognitive andsocialtheory. Conditions of thelearning development
process.

UnitIV

Personality, Inter-Personal Relationship: Meaning, theories of personality,

Personality, inter-
personalrelationshipandgroupdynamics,determinantofinterpersonalrelationship,man
agementofinter-personalrelationship and groupdynamics, formalandinformal group
decision making.

UnitV
HumanEngineeringandStressManagement:Workstudy,timestudy,motionstudy,fati
guestudy,monotony,boredom and work environment.

Organizationalstress:concept,causes,effectsandcopings

trategiesofstress.Onsuccessfulcompletion ofthe course,

the students will beable:

• Tounderstand Industrial&Organizationalpsychologytodealwith

65
 • Todealwithinterpersonalandorganizationalrelations.

ReferenceBooks:

M.L.BlumandJ.C.Naylor, IndustrialPsychology,,GBSPublishers,Delhi.
E.J.McCormicandIlgen,IndustrialPsychology,PHINewDelhi.

Drenth,Thierry,WilliamsandWolf,HandbookofWorkandOrganiza

tionPsychologyRobertC. Beck, Applying Psychology,

understanding people, PHI

Maier,Psychologyin Industry,Oxford& IBH.

EdgerSchein,OrganisationalPsychology, PHI,NewDelhi.

Mohanty,Girishbalaand

Singh,RajKumar,(2016).IndustrialPsychology.KalayaniPublication,NewDelhi.

MC306(b):STRATEGICHUMANRESOURCEMANAGEMENT(
DSE)

Max.Marks80

InternalAssessment20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

Learning Objective: This paper is designed to develop theoretical understanding

and appreciating therelationshipbetweenmanagement
ofpeoplewithorganization‘sstrategicgoals andobjectives.

66
 CourseContents:

BeUnit I

Introduction: Evolution of Strategic Human Resource Management (SHRM); HR,

SHRM & CorporateStrategy; Challenges in SHRM; Resource based view of a firm;
Investment perspective of SHRM; HRarchitecture;HR competencies.
UnitII
HR Strategies: Importance of HR in strategy formulation, Strategic approach to HR
functions (planning,acquisition,training,development,reward
andcompensation);Managingworkforcediversity.
UnitIII
SHRM in Practice: - Identifying strategic positions; Managing employee relations -
Unions and
strategiccollectivebargaining;Strategicchange,RestructuringandSHRM;Employeeen
gagementandwell-being;Matching culture withstrategy; Behavioralissues instrategy
implementation.
UnitIV
SHRM and Business Performance: SHRM for competitive advantage; High
performance work systemsand SHRM, HRM and firm performance, Evaluating
SHRM effectiveness, HRM and customer outcomes,HRmetrics; HC
bridgeFramework model.
UnitV

Trends and Issues in SHRM: HR implications of mergers and acquisitions;

Outsourcing and its
HRimplications;Humanresourcestrategyininternationalcontext;HRMindevelopingco
untries;Technologyand HRM, Corporate Ethics, Values and SHRM; Futureof
SHRM.

Courseoutcome

Afterlearning ofthecoursethe students will beable:

67
 • To
understandexpectationsofHumanResourcetobecompatiblewiththeorganizatio
nalstrategicgoals.

ReferenceBooks:
Agarwala,T.,Strategic HumanResourceManagement.OUP(UnitII)
Baron, James N. & David, M. Kreps (1999). Strategic Human Resources –
Frameworks For GeneralManagers.Wiley (Chapter 19 forUnit V)
Greer,C.R.,StrategicHumanResourceManagement:Ageneralmanagerialapproach,Pe
arsonEducation.(Unit 1 –Investment Perspective)

Kaufman, Bruce E. (2015). Evolution of Strategic HRM as seen through two

founding books: a 30thanniversary perspective on development of the field. Human
Resource Management, SHRM thirtiethanniversary review. May–June, 54(3). 389–
407

Mello,J.A. (2006)StrategicManagement ofHumanResources. SouthWestern.

Schuler,R.S.&Jackson,S.E.(2007),StrategicHumanResourceManagement,WileyIndia.
Becker,B.&Gerhart,B.(1996),Theimpactofhumanresourcemanagementonorganizati
onalperformance:Progress and prospects.Academy ofManagementJournal, 39, 779-
812.

Becker, B. E. &Huselid, M. A. (2006), Strategic human resources management:

Where do we go fromhere?Journal of Management, 32(6): 898–925.
Bhattacharya, M., Gibson, D. E. & Doty, D. H. (2005), The effects of flexibility in
employee skills,employee behaviors, and human resource practices on firm
performance. Journal of Management, 31,622-640.
Delaney,J.T.&Huselid,M.A. (1996), The impactof human resource
managementpracticesonperceptionsof organizationalperformance.Academyof
Management Journal,39, 949-970.
Gerard,H.SeijtsandGary,P.Latham(2005),LearningversusPerformanceGoals:WhenS
houldEachBeUsed?Academy of Management Executive, 19(1)(Feb), 124-131
Huselid, M. A. (1995). The impact of human resource management practices on
turnover, productivity,andcorporate financial performance. Academy ofManagement

68
Journal,38, 635-673.
Mark,A.Huselid&Brian,E.Becker(2011),BridgingMicroandMacroDomains:Workfo
rceDifferentiation and Strategic Human Resource Management, Journal of
Management, 37(2), March. 421-428
Pfeffer, J. (1998). The human equation: Building profits by putting people first.
Harvard Business SchoolPress
MC307COMPUTER APPLICATIONSINBUSINESS(AECC)

Max.Marks:80
InternalAssessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks.

COURSEOBJECTIVE:

Computerapplicationinbusinessavailtoanalyzethecompetition,research
ingtheproducts andprices of their competitors, studying them through
websites. Students alsowill be able to understand (LAN) Local Area
Networks, WAN, E-mail, internet, MultimediaandMS-office.

COURSECONTENTS:

UNIT-I

Modern Information Technology: Basic idea of Local Area Networks

(LAN), WideNetWorks(WAN), E-mail, internet, Multimedia.

IntroductiontoWindows:Write,Paintbrush,FileManager,PrintManager,ControlPaneletc.

69
 UNIT-II
IntroductionandworkingwithMS-WordinMS-
OFFICE:WordbasicsCommands,Formatting;Textanddocuments;Sorting,
Workingwithgraphics;Introductiontomail-merge.

Working with EXCEL: Excel basics; formatting, functions, chart

feature; Working withgraphicsin Excel, Usingworksheets as databases.

UnitIII
Presentation with Power – Point: Power point basics; Creating
presentations the easy way;Working with graphics in Power-Point; Show
time; Introduction to Lotus smart suite for DataSheetAnalysis.
Spreadsheets and their uses in business.

UnitIV
IntroductiontoTally:MaintenanceofAccountingbooksalongwithfinan
cialstatementanalysis.

UnitV
StatisticalPackagesUsefulinBusiness:Usageofstatisticalpackagesforanal
ysis(asperavailability)

CourseOutcomes:
Aftercompletionofthiscourse,the studentwillbeableto:
1. Studentwillableto applyComputerKnowledgein BusinessDecisionMaking.
2. Operateavarietyofadvancedspreadsheet,operatingsystemandw
ordprocessingfunctions.

70
3. Identifythebasicsofinformationtechnologyandapplysoftwareapplicat
ionstoenhanceefficiencyof business functions.

References:
RonMansfield,TheCompactGuidetoMicrosoft
office;BPBPublication.Dienes,Sheilas.,Microsoft
office,Professional forwindows 95;
Instant
Reference;
BPB
Publication.Pet
erNorton,Work
ingwithIBM-
PC

MC401:SECURITYANALYSIS &PORTFOLIO
MANAGEMENT(DSC)
MaxMarks80
InternalAssessment20
Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks.

CourseObjective:To equipthestudents withessentialtools, techniques,models

andinvestmenttheorynecessary for analyzing different types of securities, making
sound investment decisions and optimalportfoliochoice.
CourseContents:

UnitI

PortfolioAnalysis:Estimatingrateofreturnandstandarddeviationofportfolio.Effectofc

71
ombiningthesecurities,Markowitz Risk-return optimisation.

PortfolioPerformanceEvaluation:Measureofreturn,riskadjustedmeasuresofreturn,marketti
ming,evaluationcriteriaandprocedures.Investmentpoliciesof Individuals,Tax
savingschemesinIndia.
UnitII
FundamentalAnalysis,TechnicalAnalysisandEfficientMarketHypothesis.
UnitIII
Single Index Model or Market Model: Portfolio total risk, portfolio market risk and
unique risk, SimpleSharpe’soptimisation solution.

UnitIV
CapitalMarketTheory:Capitalmarketline,securitymarketline,riskfreelendingandborrowing
s.

UnitV
Factor Models: Arbitrage pricing theory, two factor and multi- factor models,
Principle of arbitrage,arbitrageportfolios.
Courseoutcome

Afterlearning ofthecourse,the students will beable:

• Toknowaboutthedifferentrisks and returnsinvolved indifferent securities.

• Todevelopportfoliobyreducingriskandgettingbetterreturns.

References:

Fischer, D.E. and Jordan R.J., Security Analysis and Portfolio

Management, Prentice Hall, 1983.Reilly,F.K.,InvestmentAnalysis

&Portfolio Management,Drygen Press,1985.

72
 MC402:ENTREPRENEURSHIPDEVELOPMENTANDPROJECTMANAGEME
NT(DSC)

Max.Marks80
Internal Assessment
20Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitsconsistingoftwo
questionsfromeachunit.Thecandidatewillrequiretoattemptonequestionfro
meachunit.Eachquestionwill carrySixteen (16) marks

CourseObjective:This course aims to provide necessary inputs for entrepreneurial

effort and planningto start a new venture and taking investment decisions to enable
them to investigate, understand andinternalizethe process ofsetting upa business and
project planning.
CourseContents:

UnitI

Introduction: Concept of Entrepreneurship; Role of entrepreneurship in economic

development;
Factorsimpactingemergenceofentrepreneurship;Typesofentrepreneurs;Characteristic
ofsuccessfulentrepreneurs.
EntrepreneurshipDevelopmentandLeadership:Typesofstartups;Entrepreneurialtraini
ng;Entrepreneurship Development Pogrammes; Characteristics of entrepreneurial
leadership, Components ofentrepreneurialleadership
UnitII
Identification of investment opportunities: Project ideas generation and screening.
Phases
inProjectManagement,Projectfeasibilitystudy,Appraisalcriteriaandprocess;Methods
ofappraisalundercertainty,uncertainty andrisk.
UnitIII
Marketanddemandanalysis:Sourcesofinformation–
primaryandsecondary;Demandforecastingandmarketplanning;
Technicalanalysis:Materialsandinputs;Productiontechnology;Productmix;Plantlocat
ionandlayout;Selectionofplant and equipment.

73
UnitIVFinancialanalysis:Costofprojectandmeansoffinancing;Majorcostcomponents
;Planningcapitalstructure;Financing schemes offinancial institutions.

74
Unit V Social cost benefit analysis: Meaning and methodology; L & M and UNIDO
approach; SCBA
inIndiaProjectimplementation;PERTandCPM.Problemoftimeandcostoverrun,Projec
timplementationpracticesin India.Project Review/control–Evaluation ofProject.
Courseoutcome
Afterlearning ofthecourse,the students will beable:
• Todevelopentrepreneurshipskills.
• Toknowabouttheprocessof pursuingprojects andpreparing projectreports.
References:
Rathore,BSandJSSaini,AHandbookofEntrepreneurship(Ed.),AapgaPublications,
Panchkula(Haryana)
Gupta,CBandPSrinivasan, EntrepreneurshipDevelopment,SultanChandandSons,NewDelhi
Arya, K. (2016). Entrepreneurship: Creating and Leading an Entrepreneurial
Organization. Pearson.Hisrich,R.D.,Shepherd, D.A.&Peters,M.P.(2016),
Entrepreneurship,McGraw-HillEducation.
Galindo,C.R.(2018).TheEntrepreneur'sGuide ToWinning:
7ArtsYouNeedToMasterToWinTheGameOf Business. CreateSpaceIndependent
Publishing.
Ramachandran,K.(2014).EntrepreneurshipDevelopment:Indiancaseson
ChangeAgents.TataMcGraw Hill.
Robinson,P.J.(2017). AGuidefor WritingYourBusiness Plan. Independentlypublished
Chandra,Prasana:ProjectPlanningAnalysis,FinancingImplementationandReview.TA
TAMcGrawHill,New Delhi.
Patel,BhaveshM.,ProjectManagement,VikashPublishingHousePvt.
Ltd.,NewDelhi.Pitale,R.L.. Project AppraisalTechniques,
OxfordandIBH.
Timothy,D.R.andSwellW.R.ProjectAppraisalandReview,McMillan, India.

75
 MC403:STRATEGICMANAGEMENTANDBUSINESSPOLICY (DSC)

MaxMarks80

InternalAssessment20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks.
CourseObjective: The objective of the course is to develop the knowledge about
strategy makingprocess and business policy that is informed, integrative and
responsive to rapid changes in organizationenvironmentand also about tasks
implementing in aglobal market.

CourseContents:

UNITI

Strategic Management and Business Policy: Strategic Management – meaning,

level at which strategyoperates and essentials of strategic management process.
Strategic management: awareness and change,E-V-
RCongruence,ModelsofStrategicManagement.StrategicLeadershipandDecisionMaki
ng.Businesspolicyandgenesisofstrategicmanagementandbusinesspolicy.Strategyfor
mulation-environmentalappraisal,organizational appraisaland corporate level
strategies.

UNITII

StrategicSuccess:TheOrganizationalMissionandObjectives:Vision,MissionandObj
ectives.Financial Analysis, Company Failure predicting company failure, symptoms
and causes of companydecline. Environmental Awareness and Management, SWOT
Analysis. The competitive environment andcompetitive advantage: competition and
the structure and regulation of industry in the United Kingdom,Analysing an
industry, competitive advantage, successful competitive strategies. Competitive
advantagethrough products, processes and service: the organisation‘s value chain,

76
The value chain and
competitiveadvantagemarketingstrategy,Researchanddevelopment,innovationandne
wproducts,speedandcompetitive advantage operations management, Service ,not-
for-profit and small businesses ,supply chainarchitecture,Serviceandtotal quality
management .

UNITIII

FinancialStrategy:Financingandcompetitiveadvantage.Information,informationsys
temsandinformation technology, The strategy information challenge, information
technology and
competitiveadvantage.Planningandcreatingcorporatestrategy:Strategyformulation,pl
anningandplanningsystems, strategic planning techniques. Strategic alternatives and
market entry strategies: disinvestmentstrategies , strategic means, international
strategies and selection of strategies. Issues in strategic growth:diversification and
acquisition, acquisition, effective acquisition strategies, joint ventures and
strategicalliances.Issuesinstrategicconsolidationandrecovery:thefeasibilityofrecover
y,retrenchment

strategies,turnaroundstrategies,managementbuyouts,financingabuyout,management
buyins,managingrecession, strategiesfor decliningindustries, implementingrecovery
strategies.

UNIT IV Corporate Strategy and Corporate Management Style: styles of

corporate management,strategic management at the corporate level, the role of
general managers, organizations in the late
1990s.Issuesinstrategicresourcemanagement:corporateresourceplanning,functionalp
lanning,policies,procedures, plans and budgets, crisis avoidance and management.
Issues in strategic change management:issuesinthemanagementof change,strategies
for implementation andchange, power and politics.

UnitV

Strategic Implementation, Evaluation and Control: Strategy implementation-

concept, nature, barriersandmodelofstrategyimplementation.Resourceallocation-

77
strategicbudgeting,aligningresourceallocation to strategy, factor affecting resource
allocation and difficulties in resource allocation.Anoverview of strategic evaluation
and control, nature, importance, participants and barriers in
strategicevaluation,requirementsforeffectiveevaluation.Strategiccontrol-
premisecontrol,implementationcontrol, strategic surveillance, and special control.
Operation Control. Techniques of strategic evaluationandcontrol.

Courseoutcome

Afterlearning ofthecourse,the students will beable:

• Toknowaboutcongruenceand modelsofstrategic management

• Tounderstand aboutbusiness vision ,mission andgoals with strategic

References:

1. H.IgorAnsoff, ImplantingStrategicManagement,PrenticeHall1984.

2. C. Roland Christensen, Kenneth R. Andrews, Jospeh L. Bower, Rochard G.

Hamermesh, Michael E.Porter, Business Policy: Text and cases, Fifth Edition,
Richard D. Irwin ,inc, Homewood , LL Linois,1982. 3. William F. Glueck and
Lawrence R. Jauch, Business Policy and Strategic Management, FourthEd,McGraw–
Hill,1984.

4. Management,SeventhEd.,SouthWesternPublishingco.Cincinnati,Dhio,1976.
5. KSChopra,BusinessPolicyforIndianIndustries:CorporateStrategyFormulation,Th
eTimesResearchFoundation, Pune1985

6. JohnGrieveSmith,BusinessStrategy:AnintroductionBasilBlackwell,Oxfordandec
onomistPublicationsLondon, 1985.

7. S.K Bhattachary and N. Venkataarmin, managing Business Enterprises Strategies,

Structures andSystems, Vikas Publishing House New Delhi 8. John L Thompson,
Strategic Management: Awarenessandchange,InternationalThompson press.1997.

78
 MC404AF(a
):ADVANCEDFINANCIALMANAGEMENTANDPOLICY(DSE
)
MaximumMarks:80

Internalassessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

Course Objectives: On successful completion of this course, the student will be able
to: Criticallyevaluate the capital structure theories and policy and analyse the
financial statements of the organization,understand the concept of leverage, corporate
restructuring, merger and takeover; learn about the methodsof calculating cost of
capital; know the process of valuation of various securities like shares and
bonds;Understandthe conceptandtypes offinancial derivativesi.e. Option,Future,
Hedgingand Swap.

CourseContents:

Unit-I

CapitalStructureTheoryandPolicy:Concept,Meaning,Importance,DeterminantsofC
apitalstructure,Optimum Capital Structure, Theoriesofcapital structure.

FinancialStatementAnalysis-
ComparativeStatementAnalysis,CommonSizeStatementAnalysis,TrendAnalysis,
Ratio Analysis. FinancialandOperating Leverages.

Unit-II
CorporateRestructuringandPolicy:Concept,Meaning,Objectives,TechniquesofCo
rporaterestructuring. Mergers and Takeovers: Types, Objectives, Legal and
Procedural Aspect of Mergers andTakeovers, valuation and financing Mergers and
Takeovers, An overview of Mergers and Takeovers inIndia.
FinancialRestructuring:Meaning,Objectives,StepsinFinancialRestructuring,Reorgan
izationofCapital,Buy-back of shares. Financial Management of SickUnit.

Unit-III
Cost of Capital: Meaning, significance, Computation of Cost of Capital including

79
CAMP, WeightedAverageCost of Capital.

Unit-IV
Valuation of Securities: Valuation of Securities – Bonds and Equities. Shareholder
Value and CorporateGovernance.

Unit-
IVFinancialDerivativesandPolicy:Concept,Recentdevelopmentsinfinancialderivat
ivemarket.FinancialDerivativeMarketinIndia-
Structure,RegulatoryFrameworkandClassification.Options- Concept, Uses, Types,
Models – Black-Scholes, Put—Call Parity Relationship. Futures-
FuturesMarket,Futures Contracts and Futures Trading.
Hedging- Concept, process, objectives, importance, foreign exchange risk and
hedging. Swaps- Concept,BasicSwap structure andGrowth ofSwap Market.

Courseoutcome

Afterlearning ofthecourse,the students will beable:

• Toknowabouttheconceptsof advancedfinancialmanagement.

• Tounderstandthe implicationofcorporate restructuring.

• Toknowaboutthepolicyinitiativesrequiredforcorporatefinance

ReferenceBooks:

Ravi M. Kishore: Financial Management, Taxmann Publications

Pvt. Ltd., New Delhi.Sinha,Pradip Kumar:

FinancialManagement, Excel Books, NewDelhi

Van,Horne:FinancialManagementandPolicy,PrenticeHallofIndia,NewDelhi.

80
Hampton:FinancialDecisionMaking,PrenticeHallofIndia, NewDelhi.

81
Prasanna,Chandra:FinancialManagement,TataMcGraw Hill,NewDelhi.

Khan,M.Y.andJain,P.K.:FinancialManagement,TataMcGra

wHill,NewDelhi.Bhalla,V. K.(2014).Workingcapital

management.S. Chand,New Delhi.

Pandey, I.M.(2021).FinancialManagement,Pearson,Chennai.

Brigham,E.F.,&Ehrhardt,M.C.(2015).Financialmanagement:Theory&pra

ctice.CengageLearning,Delhi.

Lasher,W.R.(2016).Practicalfinancialmanagement.CengageLearning, Delhi.

MC404AF(b):BUSINESSTAXATION(DSE)
MaximumMarks:80

Internalassessment:20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestionwill carrySixteen (16)
marks

Course Objective: The purpose of this subject is to make students acquainted with
the knowledge ofrules and regulations relating to Goods and Services Act, 2017 and
other emerging issues of businesstaxes. The course will help to understand the
various provisions of GST such as basic concepts of GST,Provisions relating to Place
and Time of supply of Goods and Services, determination of value, input taxcredit,
registration of entities, computing tax and preparing and uploading return. From the
skill point
ofviewthiscourseisverysignificanttothestudentsofcommerceasitwillhelpindeveloping
practicalskillof computing GST.

CourseContents:

82
UNIT-I

Kautlia’sEconomicThoughtonBusinessTaxes.ConceptsofGoodsandServicesTaxAct,
2017.Provisions relating to supply of goods or services or both. Levy of Central GST
(CGST), State GST(SGST)Union TerritoryGST (UTGST)andIntegrated GST
(IGST).
UNIT-II
ExemptionsofGoodsand Servicesfromtax. ProvisionsrelatingtoPlaceandTimeof
supplyofGoodsandServices.

UNIT-III
Parameters for determining the value of supply of Goods and Services Tax. Reverse
charges
mechanism.RegistrationunderGST:Personsliabletogetregistered,CompulsoryRegistr
ation,RegistrationProcedure,ReverseChargeMechanism,CompositionSchemeandass
essmentundercompositionscheme;Zerorated supply; Exemption from GST, GSTtax
rate.

UNIT-IV
Input Tax Credit (ITC), Eligibility and conditions for taking Input Tax Credit,
Apportionment of ITC andBlocked Credit; Various Documents under GST- Tax
Invoice, Bill for Supply, Debit Note, Credit Note,PaymentVoucher, Receipt
Voucher, E-way bill, HSN CodeandSAC Code.

UNIT-V
Assessment and Administration of GST - Types of GST Returns, Types of
Assessment & AssessmentProcedures, Role and Functions of GST Council, Tax
Authorities and their powers; Tax deduction atSource& Tax Collectionat Source,
Refundof Tax
Courseoutcome
Afterlearning ofthecourse,the students willbeable:
• ToknowaboutdifferentTaxationLawsapplicableforbusiness.
• TounderstandtheprovisionsofTax laws.
ReferenceBooks:
Singhania,V.K.andSinghania,Monica,(2019). IncomeTax IncludingGST,Taxmann
S.K.Shukla:GSTinIndia(Hi
ndi&English)BareAct

83
 Taxman:Goodsand ServiceTax(Hindi &English)
Dattey,VS,Taxmann’sGSTReadyReckoner,Taxmann,NewDelhi.
Gupta,N K, Goods and Services Tax (Law, Practice and Procedures),Bharat Law
House Private Limited.Mehrotra,H.C.andAgarwalV.P.,Goods andServicesTax
GST,Sahitya Bhawan Publications.
MC404AF(C):FORENSICACCOUNTINGANDAUDITING (DSE)
Max.Marks80
Internal Assessment
20Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitsconsistingoftwo
questionsfromeachunit.Thecandidatewillrequiretoattemptonequestionfromeachunit.
Eachquestionwillcarry Sixteen(16)marks

Course Objectives: To enable students to meet the challenges posed by rising

financial frauds and scamsworldover, moreso inthe viewoflimitations offinancial
accountingand auditingprocedures.

CourseContents:

UnitI

Forensic Accounting & Fraud Auditing Fundamentals: Meaning, nature and scope,
Auditors liability forundetected frauds, Fraud auditing (forensic audit) phases:
Recognition and planning, Evidence collectionandevaluation, Communication
ofresults
UnitII
FraudDefinition&Taxonomy:Ingredientsoffraud,whyisafraudcommittedandwhocommitsaf
raud?
, Meaning and nature of corporate fraud, concept of fraud under Companies Act
2013, frauds for andagainstacompany, victims of fraud.
UnitIII
Types of Corporate Frauds: Bribery and corruption, Misappropriation of assets,
Manipulation of financialstatements,Procedure-
relatedfrauds,Corporateespionage,Fraudine-commerce.FraudPrevention-
Strategies,Fraud prevention forconsumersand businesses.

84
 UNITIV
Auditing: Concept Type, Principles, Internal Control- Internal Check and Internal
Audit, Vouching andVerificationofAssets and Liabilities.
UNITV
Dividend and Divisible Profits, Company Auditor: Qualifications and
disqualifications,
Appointment,Removal,Remuneration,Rights,DutiesandLiabilities,AuditCommittee,
Auditor’sReport:ContentsandTypes,Auditor’sCertificates.
Courseoutcome
Afterlearning ofthecourse,the students will beable:
• Toprepareforensicaccounting
• Toknowaboutprobable frondsandthetechniquesof their rectification.

References:
Albrecht,W.Steve.(2009).ForensicAccounting&FraudExamination.CengageLear
ning(IndiaEdition).
Albrecht,ChadO.,Albrecht,ConanC.,Albrecht,W.Steve&Zimbelman,MarkF.(2015).
ForensicAccounting& Fraud Examination. CengageLearning (IndiaEdition).
Banerjee,Robin(2015).WhoCheatsandHow?SagePublications,NewDelhi.
Bologna,JackandLindquist,RobertJ.(1995).FraudAuditingandForensicAcco
unting.Wiley.Bremser,WayneG.(1995).ForensicAccountingandFinancialFra
ud.AmericanManagementAssociation.
Dalal,Chetan.(2015).Novel&ConventionalMethodsofAudit,InvestigationandFraudDetecti
on.WoltersKluwerIndia Pvt. Ltd.
Gupta,Sanjeev(2016).Corporate Fraudsandtheir
RegulationinIndia.BharatLawHousePvt.LtdKaul,Vivek (2013).Easy
Money.SagePublications, New Delhi.
Manning,GeorgeA.(2010).FinancialInvestigationandForensicAccounting.CRCPress:Taylo
r&FrancisGroup.
Sharma,B.R.(2014).BankFrauds.UniversalLawPublishing,NewDelhi

85
 MC404MKT (a): CONSUMERBEHAVIOUR(DSE)
Max.Marks80

Int

ernal Assessment

20Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitsconsistingoftwo

questionsfromeachunit.Thecandidatewillrequiretoattemptonequestionfromeachunit.
Eachquestionwillcarry Sixteen(16)marks

CourseObjective:Toprovideanin-
depthunderstandingoftheconsumerbuyingprocessesandtheirdeterminantsas
relevantformarketing decision making.
CourseContents:
UnitI

Consumer Behaviour: Importance and nature of consumer behaviour; Types of

consumers and their
role;Consumerbehaviourandmarketingconcept;ChangingprofileofIndianconsumersa
ndnewconsumptionpatterns;Conducting consumerresearch –overview ofprocess,
complexitiesand issues.
UnitII
Consumer Decision Making Process: Buying motives; Buying roles; Consumer
buying process;
Stagesandlevelsofconsumerdecisionmaking;Businessbuyingbehaviour-
anoverview;Theoriesofmotivationand its application.
UnitIII
Personal Factors Affecting Consumer Behaviour: Demographic characteristics;
Family, Family life
cycleandconsumerdecisionmaking;Householdinfluenceonconsumerbuyingbehaviou
r;Needsandmotivation; Perception; Perceptual mapping and positioning; Value
perceptions; Attitude and
attitudechange;Attitudemodels;Learningandlearningtheories;Consumerinvolvement

86
-antecedentsandconsequences; Personality- Concept and personality theories;
Psychographics; Life style and applications.Unit IV
Socio-Cultural Determinants of Consumer Behaviour: Reference group influences-
Theories of
referencegroupandapplications;WOMcommunicationandopinionleaders;Socialclass
andsocialclassstratificationinIndia; Understanding cultural and sub-cultural
UnitV
ModelsofConsumerBehaviourandBusinessBuyingBehaviour:Anoverviewofcontem
porarymodels;Deterministicandprobabilistic approaches;Contemporary
Modelsofconsumer behaviour.
Courseoutcome
Afterlearning ofthe course, the studentswill beable:
• Tounderstandconsumer buyingprocesses.
• Toknowabout thedeterminants of marketingdecision making.
References:
Blackwell,R.D.,Miniard,P.W.,&Engel,J.F.(2009).ConsumerBehavior.NewDelhi:Cengage
Learning.
Hawkins,D.I.,Motherbaugh,D.L.,&Mookerjee,A.(2016).ConsumerBehavior:Buildin
gMarketingStrategies.Chennai: McGraw Hill Education (India).
Schiffman, L. G., & Kanuk, L. L.
(2008).ConsumerBehaviour. Prentice
Hall.Assael,H.(1994).ConsumerBehaviourandMarketing
Action.South-Western.

MC404MKT(b
):RETAILMA Max.Marks80
NAGEMENT(
DSE) InternalAssessment20

Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestion will carrySixteen (16)
marks

87
LearningObjective:Thecoursedevelopspracticalunderstandingoftheretailsectorcove
ringareaslikeretailbuying, categorymanagement, retailstoreoperations
andcustomermarketing ,FDI.
CourseContents:
UnitI

Retailing:Concept,Characteristics,importanceandfunctions;Theoriesofretailing:R
etailinginIndia.StrategicPlanning in retailing; Planning for globalretailing.
Retailing Formats: Classifying retail institutions according to ownership, store
based and non-store basedretail organizations. Planning location of retail
institution; Trading area analysis, deciding the mostdesirabletypeoflocation,
choiceof ageneral location,choosing and evaluatingaparticularsite.
UnitII
HumanResourceManagementinretailing:Objectivesandfunction;
settinguparetailorganization,organizationalpatterns
inretailing.Managingstoreemployees.
UnitIII
StoreOperationsManagement:blueprintingoperations;decidingstoreslayout;storedesi
gnanddisplays;energymanagement; loss prevention and security issues.
CustomerService:Conceptandimportance,developingservicestrategy;servicequality
dimensionsandGAPSmodel; Retailing customers.
UnitIV
Financialmanagementin retailing:
Sourcesoffinance,FDIinretail;analysisoffinancialandoperationalperformance,retail audit.
UnitV
Applicationsofinformation technologyin retailing:Social, ethicaland legalaspects
inretailing.
Courseoutcome
Afterlearning ofthe course, the studentswill beable:

88
 • Tounderstandaboutretailsectorareas.
• Toknowaboutdifferentresourcesrequiredforretailing
REFERENCES
GilbertDavid: RetailMarketingManagement, PearsonEducation,Delhi.
PradhanSwapna:RetailingManagement:Text& Cases. TataMcGrawHill,NewDelhi.
Bermans&Evans:RetailManagement–AStrategicApproach,PrenticeHallof
India,NewDelhi.Lamba:TheArt of Retailing, Tata McGrawHill, New Delhi.
Mcgoldrick,P.:RetailMarketing,McGrawHill,U.K.

MC404MKT(C):RURALMARKETING(DSE)
Max.Marks80
InternalAssessment20
Note: There will be Ten (10) questions in all spreading into Five Units
consisting of twoquestions from each unit. The candidate will require to
attempt one question from each unit.Eachquestion will carrySixteen (16)
marks

Course Objective: The objective of this course is to explore the students to the
agriculture and ruralmarketingenvironment so that they can understand.
CourseContents:
Unit1

Nature, Characteristics and Potential of Rural markets in India. Socio-Cultural,

economic and
otherenvironmentalfactorsaffectingruralmarketing:Attitudesandbehavior of the
ruralconsumersandfarmers.
UnitII
Marketing of Consumer durables and non-durable goods and services in the rural
Markets with SpecialReference to product Planning, Media Planning , Planning of
Distribution Channels and organizingpersonnel selling in rural markets in India.
Marketing of agricultural inputs with special reference tofertilizers,seeds and
tractors.
UnitIII
Organisation and functions of agricultural marketing in India-Classification of

89
agricultural products withparticular reference to seasonality and perish ability.
Marketing Structure and Performance, Processingfacilitiesfor differentagricultural
products.
UnitIV
Role of Warehousing, Determination of Agricultural prices and marketing margins.
Role of Agriculturalprice commission. Role of Central and State Government,
Institutions and Organisations in agriculturalmarketing.
UNITV
Unique features of commodity markets in India. Problems of agricultural marketing.
Nature, Scope andRoleofco-operativemarketing in India.
Courseoutcome
Afterlearning ofthecourse, thestudents will beable:
● Toknowabout thedifferent modesof ruralmarketing.
● Tounderstandthepatternofsector–wise rural marketing.

References:
DineshKumar,PunamGupta(2019),RuralMarketing:ChallengesandOpportunities,Fi
rstEditionSage.Krishnamacharyulu(2010), Rural Marketing, Text and Cases,2e.
MorlegJ.E.Agricultural Products
and their
MarketingKohles,RicherdL.;Mar
ketingofAgriculturalProducts.Bo
yleJ.E,Marketing of Agricultural
Produce.
Dogra,Balram&Ghuman,Karminder:RuralMarketing,Tata
MegrawHill,Delhi.KulkarniK.R.Agricultural Marketing
inIndia.
Mukherjee,B.B.:MarketingofAgricultu
ralProduceinIndia.Gupta,A.P.“Marketi
ngofAgriculturalProductsinIndia”.

MC404HRM(a): HUMANRESOURCEDEVELOPMENT (DSE)

90
 Max.Marks80

Int

ernal Assessment

20Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitsconsistingoftwo

questionsfromeachunit.Thecandidatewillrequiretoattemptonequestionfromeachunit.
Eachquestionwillcarry Sixteen(16)marks

Learning Objective: The objective of this course is to build a critical perspective of

human resourcedevelopment(HRD)in an organizational,nationaland international
context.
CourseContents:UnitI
IntroductiontoHumanResourceDevelopment:Historicalperspective,emergenceofHR
D,conceptualizingcriticalHRD;ContemporaryrealitiesandfutureofHRD;Andragogya
ndlife-longlearning.
UnitII
TheoreticalapproachestoHumanResourceDevelopment:Socialcapitaltheory,learning
networktheory,relevanceofsystems theoryto HRD, humancapital theoryand
screeningtheoryofHRD.
UnitIII
Human Resource Development Process: Identifying HRD needs; Designing and
developing effectiveHRDprograms; Evaluating effectiveness of HRD Programs;
HRD interventions.
UnitIV
-
Integratinglearningwithwork:Theoriesoflearning,trendsinworkplacelearning,learnin
ginterventions;Transferoflearning;Strategiclearningandleadership;Learningorganiza
tionsandorganizationallearning.
UnitV
HumanResourceDevelopmentTrends:Newwaysofworkingandemployability;Coachi
ng,mentoringandmanagement of performance; Virtual HRD;Workforcediversity
and HRD.

91
 Courseoutcome
Afterlearning ofthe course, the studentswill beable:
● Tobuildcritical perspectiveofhuman resource evaluationfortheirdevelopment.

References:
Bandura,A.(2018),TowardsapsychologyofHumanPathwaysandReflections,Persp
ectivesonPsychologicalScience, 13(2)130-136

Bennet,ElisabethE.(2014).IntroducingNewPerspectivesonVirtualHumanResourceDevelop
ment
AdvancesinDevelopingHumanResources. 16(3)263–280

Cast,C.(2018).6waystotakecontrolofyourcareerdevelopmentifyourcompanydoesnotc
areaboutit,Harvard Business review, web article1-4
VCho,Y.&Egan,T.M.(2009).ActionLearningResearchandConceptualFramew
ork.HumanResourceDevelopment Review8, 431-462

Mankin,D.,(2009). HumanResourceDevelopment,OxfordUniversity PressChapter-4,6,7, 9

McLean,GaryN.,McLeanL.(2001).Ifwecan‘tdefineHRDinonecountry,howcanwedefineitina
ninternationalcontext? Human Resource Development International, 4(3), 313–326.

Poell,RobF.,TonetteS.RoccoandGeneL.RothLee,M.(2015).TheRoutledgeCompaniontoHu
manresourceDevelopment, Chapter -1, 12-15.
Rao,T.V.,(2005).FutureofHRD, MacmillanPublishers India.Chapter1&6
Schultz,TheodoreW.(1961).InvestmentinHumanCapital.TheAmericanEconomicRevi
ew.51(1):1-17.

MC404HRM(b):MANAGEMENTOFINDUSTRIALRELATION
S(DSE)Max.Marks80
Int

ernal Assessment

20Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitsconsistingoftwo

questionsfromeachunit.Thecandidatewillrequiretoattemptonequestionfromeachunit.
Eachquestionwillcarry Sixteen(16)marks

92
CourseObjective:Thecourseaimsatprovidingfundamentalknowledgeandexposuretot
heindustrialrelationsand related aspects prevailing in industries.
CourseContents:
UnitI

Industrial Relations Perspectives: Concept, Scope & Objectives, Industrial Relations

& Emerging Socioeconomic Scenario, Industrial Relations & the State Industrial
Relations in India, Emerging trends inIndustrialRelations, Industrial Relations
andtechnological change.
UnitII
Trade Unions – Functions and Objectives; Development of trade Unions in India;
Pattern of trade
Unionsinstructure,CentraltradeUnionorganization;RegistrationandRecognitionoftra
deUnions;Management of trade Unions; Problems of India trade Union Movement;
White collar and
ManagerialtradeUnions;EmployersAssociation;TradeUnionresponsetowardliberaliz
ationandtechnological

change. Employee response to industrial restricting and organization re-engineering.

Future of TradeUnions.
UnitIII
DynamicsofIndustrialConflicts;DisciplineandGrievanceManagement.Contemporar
yissuesinindustrialconflicts.
UnitIV
NatureandtypesofcollectiveBargaining;EmergingtrendsincollectiveBargaining,Prod
uctivitybargaining,negotiation andcollectivebargaining settlement,Settlement
Machinery.
UnitV
Col-ownership Management – Concept, Significance and Historical Development;
Types of workersparticipation in Management, Practices; Level of Participation;
Models in WPM; Co-ownership Forms
ofWPM.IssuesinLabourFlexibilityparticipation;StrategiesandPlanningforImplement

93
ingWPMeffectively.Empowerment and Quality Management.
Courseoutcome
Afterlearning ofthecourse,the students will beable:
Toget knowledgeaboutindustrial groupsandtheir behavior intheorganizations
Tounderstandthesystemofprevalenceofrelationsandnegotiationsintheorganizations.

REFERENCES
Ramaswamy,E.;ManagingHumanResources,NewDelhi,OxfordUniversityPress.
Venkata Ratnam, C.S. and Sinha, Pravin, Trade Unions Challenges at the Deginning
of 21st Century,IIRAExcel Books, NewDelhi.
Monappa,A.,Industrial Relations,TataMcGrawHill,NewDelhi.
Dutta,S.K.,GuidetoDisciplinaryAction,Tata McGrawHill,NewDelhi.
Venkataratnam,C.S.,Globalization &LabourManagement Relations,ResponseBooks,
NewDelhi.

MC404HRM(C): LABOURLEGISLATIONAND
EMPLOYEEWELFARE(DSE)
Max.Marks80

InternalAssessment20

Note:TherewillbeTen(10)questionsinallspreadingintoFiveUnitsconsistingoftwo
questionsfromeachunit.Thecandidatewillrequiretoattemptonequestionfro
meachunit.Eachquestion will carrySixteen (16) marks

CourseObjective:Thecourseaimsas toknow thedevelopment andthejudicialsetup

ofLabourLaws.
CourseContents:

UnitI

Evolution of Industrial workers: Meaning, Its various phases, Need for Labour
Legislation in India Theconcept of Labour welfare: definition, Scope and
Objectives, welfare work and social work .Mainrecommendationsof second

94
 National LabourCommission, TheTradeUnionAct. 1926.
UnitII
PaymentofWagesAct,1936.TheMinimumWagesAct,1948,ContractLabourAct1970,
UnitIII
TheMaternityBenefitsAct,1961. ThePaymentof BonusAct,1965.
UnitIV
The Workmen Compensation Act, 1923, Adjustment processes and Voluntary
Retirement schemes, TheESIAct 1948.
UnitV
TheFactoriesAct,1948.TheEmployeesProvidentFundand
MiscellaneousProvisionsact1952.Courseoutcome
Afterlearningthecoursethestudentswillbeable:

Toknowaboutdifferentlabourlaws
References:

1) Sinha,P.R.N.etal
(2011).IndustrialRelations,TradeUnions,andLabourLegislation.PearsonEduction.
2) Blyton,P.&Turnbull,P.(2009).TheDynamicsofEmployeeRelations.PalgraveMacmillan.
3) Ackers, P. & Wilkinson, A. (2009). Understanding Work &
Employment: Industrial Relations inTransition.Oxford: OxfordUniversity
Press.
4) Padhi,P.K.(2010).LaborandIndustrialLaws.PrenticeHallofIndia.
5) Singh,B.D.(2009).IndustrialRelations:EmergingParadigms.ExcelBooks.
6) Sen,R.(2009).IndustrialRelations: TextandCases.MacmillanIndia.
MC–GE-II:INDIANETHOS,LIFESKILLSANDBUSINESS
Marks:40

InternalAssessment:10
Note: There will be Ten (10) questions in all spreading into Five Units consisting
of twoquestions from each unit. The candidate will require to attempt one
question from each unit.Eachquestion will carrySixteen (16) marks

Course Objectives: To develop the insight about Indian Ethos, Values,

Spirituality, Yoga of wisdom,Yogaof Works, Meditation and
Devotion in the backdrop of SrimadBhagvad Gita. The techniques of inner

95
 engineering will help inimproving inner capacity and making the working
environment full with energy, love, respect, power,successand prosperity.
CourseContents:
Unit-I
TheConceptofEthics:Meaning andtheories;EthicalDilemmaand
CriticalThinkinginthelight ofVishad Yoga; Ethics and Dharma; Ethics and
Religion; Significance of Ethics in business andManagement.
Unit-II
The Concept of Values: Values and Bhagvad Gita; Values and four
Purushawarthas; Values and Yogaphilosophy;Relevanceofvalues in modern
businessand management.
Unit-III
The Concept of Spirituality: Spirituality and Science; Spirituality and
Culture; Spirituality andHumanism;LessonsforLeadership,Inter-
PersonalRelations,TeamBuildingandBusiness.
Unit-IV
Yoga of Wisdom and Work: Yoga of Wisdom (Sankhaya Yoga); Yoga of
Work (Nishkam Karma)-Law of Karma; Significance of Yoga of Wisdom
and Work in Decision Making and Management.Unit-V
Techniques for Inner Engineering: Meditation –Yoga, Silent Sitting and
Mindfulness; Devotion -Singing;Inner engineering and
Organizationaleffectiveness.
Courseoutcome
Afterlearning ofthe course, the studentswill be able:
● Togetknowledgeaboutethics value, spiritualitywisdom forapplying
inlifeandbusiness
● Toimproveinnercapacity throughhuman engineeringactivities.
Recommen
dedBooks:

Chakraborty,Thought,HimalayanS.K.PublishingFoundationsHouse,of
ManagerialNewDelhi.Work
-ContributionsfromIndian

96
 Chakraborty,S.K.ManagerialEffectivenessand QualityofWorkLife -
IndianInsights,TataMcGrawHillPublishing Company, New Delhi.
Chakraborty, Press, S. K. New Management Delhi. by Values -Towards
Cultural Congruence, OxfordUniversity
AnantaK.Girivalues,EthicsandBusiness;RawatPublications,Jaipur.
Singh,RajKumar:BusinessEthicsandCSR,KalayaniPublic
ation,NewDelhi.Educationin Values-A
SourceBook;NCERT, New Delhi.
Sri Aurobindo: The
Messages of the
Gita.ParamhamsaYoganand
a:GodsTalkwithArjuna.
3. Duration of the Programme:
Minimum duration of the Programme: 2 (Two) Years
Maximum duration of the Programme: 5 (Five) Years
4. Faculty and Support Staff requirement:
1. Dr. Om Prakash, Professor 2 Dr. Devinder Sharma, Professor 3 Dr Suresh Kumar Assistant
Professor
Beside above, the University has experienced faculties in the Department of Commerce, University
Business School and University College of Business Studies, HPU. The students who are admitted in
these courses also get help from these faculty members. PCPs are conducted with the support of these
experienced faculty members. Resource persons for the Study Centres to conduct PCP in this course
are selected from the University to maintain the quality of the education.

One Section Officer and four staff members (Clerks) have given responsibility of M Com section in
ICDEOL. Apart from this, one coordinator, one clerk and one helper have been appointed by the
University at each Learning Support Centres for their smooth functioning.

5. Instructional Delivery Mechanism

The Masters in Commerce programme is conducted through ICDEOL and different Programme Centres
also known as Study Centres, where students are helped and guided by the Programme In
charge/Coordinator, and Counsellors etc. The Masters in Commerce programme is based on self-learning
print material, assignments, counselling sessions etc. ICDEOL follows the following Instructional Delivery
Mechanism:
● Self Learning Material (SLM): The printed material of the programme in the form of Self
Learning Material is supplied to the students during their enrolment to the course.
● Personal Contact Programme: Personal contacts Programmes (PCP) are conducted well in
advance in each semester. Students utilize this facility fully and go for examinations well prepared.
As a very important strategy of face to face classroom teaching, the interactions during Personal
Contact Programmes benefit the students immensely. Virtual classes are also organized from time

97
 to time for the benefits of the students/learners. In addition to above, online queries of the students
are seriously taken up and responses are sent online to their satisfaction.
● Individual Counseling and Guidance: The students can visit the Directorate and seek individual
guidance and counseling from the concerned coordinators/Faculties. Besides, students can seek
guidance from the counselors engaged by the Directorate for this purpose at study centres.
(a) Identification of media:
The CDOE adopts various media platforms for the advertisements of the courses,
admissions, examinations, other necessary information and notifications.
Information regarding admission are presented through National newspapers, radio
and our official website. Information pertaining to PCP’s, assignments and activities
are sent through individual SMS, WhatsApp messaging and official website.
The students of B Com programme are provided with study material in SLM
mode. In addition the students are provided online academic support by the
faculty members through E-mail and social media groups. With regard to
credit hours for each course in B.Ed. programme, the B.Ed. programme
through ODL mode is of 116credits with 4-8 credits for each course (1- Credit
equivalent to 30 study hours). The credit system in this programme has been
developed by Department of Education P.G. Centre H.P. University and is yet
to be approved by different statutory bodies of the university. Presently this
programme is regulated as per the procedure followed by P.G Centre. H.P.
University Shimla.
(b) Student Support Service system
To facilitate various distance learners in the state of Himachal Pradesh, CDOE has
established three LSC (Learning Support Centres). These LSC’s are: CDOE HPU
at Shimla, HPU Regional Centre at Dharamshala and MLSM College at
Sundernagar. The Coordinators of respective learning support centres and overall
In-charge of B.Ed. course provide online /offline guidance to handle the different
queries related to the course which includes admission, PCP’s, SLM, activities and
examinations etc. The coordinator of these PCP provide directions, information on
our official website of CDOE and in official WhatsApp groups to facilitate distance
learners time to time. To address grievances of learners, CDOE has established
Grievance Redressal Mechanism that helps accepting, assessing and resolving their
complaints.

(vi) Procedure for Admissions, curriculum transaction and Evaluation

i) Procedure for Admissions:

● Admission Criteria: The admissions to M Com. course will be made through Online Admission
Process. The information regarding the admission process, fee structure, minimum eligibility, fee
concession for the students with disabilities is provided to the candidates through national and local
dailies, ICDEOL websites and hand book of information. The admissions to this course will be
made solely on the basis of qualifying marks in UG degree.
● Intake: No Limit

98
 ● Minimum Eligibility: B.Com. (old), B.Com.(RUSA) or Bachelor’s degree in Business
Administration
OR
B.A. with Commerce or B.A./B.Sc./M.A./M.Sc. degree with Economics/Statistics/Mathematics as
one of the elective subjects.
OR
Degree of a Foreign University which may be recognized as equivalent by the Vice Chancellor
with such conditions as he may impose regarding the additional courses of study which the
candidate would be required to qualify for the degree.
Please Note: A student who has compartment / re-appear in B.A./B.Com. etc. will not be admitted to
M.Com.Fee Structure:
Course/Class Fee for Students passing Fee for Students already Fee for student coming
from H.P Board & to be registered with H.P from other university /
registered with H.P University Board & not regd. With
University H.P University
M.Com. (Sem. Rs. 3800/- Rs. 3600/- Rs. 3900/-
System)
● Financial Assistance:
The student with special needs with more than 40% disability, admitted in any course of study
running in the Himachal Pradesh University, Shimla-5 will not be charged any fees with effect from
the current academic session 2015-16 vide notification No. 4-51/2015 HPU (Acad) dated 25 July,
2015.
ii) Curriculum Transaction – The curriculum will be transacted in blended mode i.e. in the form of
self-instructional material & through contact sessions (PCP’s). The instructions are imparted
mainly through Lecture method during the Personal Contact Progamme. We also make use of smart
class room. The printed study material is sent to the students by post. Efforts are afoot to provide
the study material in soft copies and also through email to the learners and to provide them the
facility to download the study material from the website.

Activityplannerincludingalltheacademicactivities,i.e.,Academic
Calendar(Tentative)
Activities P.G. Classes 1st to 4th Semester
Jan Session July Session
Prospectus uploading last date 1st January 1st July
Admission without late fee 1stJanuary- 31st January 1st July - 31st July
st
Student induction programme 1 week of March 1st week of September
th
Indent for printing of study material from academic 10 February 10th August
branch
Lesson writing by teachers Upto 28th February Upto 15thAugust
Lesson printing by the editor 31st March 15th September
Lesson dispatch by the academic branches 7th April 22th September
PCP schedule 10 to 30th April 1st to 20th October
Assignments uploading date 7th April 22nd September
Assignments submission date by the students 7th May 27th October
Assignments handover to teachers 18th May 5th November
Assignments evaluation by the teachers 25th May 15th November
Assignment/IA award uploading 30th May 27th November

99
 Filling of examination form As per dates notified by the COE
Examination As per dates notified by the COE

● Medium of Instruction:
The medium of instruction is in English. The study material is made available to the student in English
language. However, students can write their answer in examinations either in English or Hindi.
iii) Evaluation:
The University conducts Semester-End Examinations twice a year in the month of November and June. To
be eligible to appear in the semester end examination in any course, students are required to fulfill the
following conditions:
● Students should have opted and pursued the prescribed course
● Students should have submitted the examination form in time
In case students have not been able to appear in the examination in certain papers or could not clear certain
papers, they can do so in the subsequent semester-end examinations up to a maximum duration of 5 years
inclusive of the year of admission.
Two system of evaluation will be followed for this programme:
Assignments: Assignments constitute the continuous evaluations system. The submission of assignments
is compulsory. Assignments of a course carry approx. 20% weightage while about 80% weightage is given
to the semester end Examination.
Term-end examination: Term-end examination is another component of the evaluation system. The
term-end examination carries about 80% weightage in each theory paper.
The internal assessment is based on theory assignments in each course, which, carry 20 marks respectively.
Project Report and Viva Voce: Weightage 100%
(vii) Requirements of the Laboratory Support and Library Resources:
In the present syllabus of M Com there are no courses which include laboratory support. Further, ICDEOL
has been equipped with modern smart class rooms, well-furnished computer labs along with its own well-
equipped library with approx 30,000 books including volumes of periodicals and reference books, journals
including Commerce books.
(viii) Cost Estimate of the Programme and the Provisions:

Sr. Type of Head Expenditure Proposed Cost

(Session 2023- Estimation (Hike
2024) @10%)
1. Programme
Development
i. Development and 1814211/-(For all 1995236/-(For all
Printing Cost of Self Courses) Courses)
Learning Material
ii. Purchase of Books 222461/-(For all 244707.10/-(For all
for Library Courses) Courses)
iii. Stationary 136287/-(For all 149918/-(For all
Courses) Courses)
2. Delivery
i. Advertisement 1838847/-(For all 2022731.70/-(For all
Courses) Courses)
ii. Telegram & Postage 1110565/-(For all 1221621.50/-(For all
Charges of Self Courses) Courses)
Learning Material

100
iii. Expenditure on the 413000/-(For M 454300/-(For M Com
Conduct of PCP Com only) only)
3. Maintenance
i. Maintenance and 145816/-(For all 160397.60/-(For all
Repairs of Courses) Courses)
Laboratory
Computers & Smart
Classrooms

(ix) Quality Assurance Mechanism and Expected Program Outcomes:

H P University has an IQAC with the following objectives:
● To build and ensure a quality culture, appropriate structure and processes with enough flexibility
to meet the diverse needs of the stakeholders at the University.
● Meant for planning, guiding and monitoring quality assurance (QA) and quality enhancement (QE)
activities of the University.

101