PROGRAMME PROJECT REPORT

MASTER OF COMMERCE PROGRAMME

(2 YEAR)
(IN ACCORDANCE WITH NEP-2020)

SCHOOL OF MANAGEMENT STUDIES

U. P. RAJARSHI TANDON OPEN UNIVERSITY
PRAYAGRAJ

Proposed for Academic Session 2023-2024

Contents

1. Master’s Degree Programme

2. M.Com. Programme

2.1Programme’s Mission and Objectives

2.2Relevance of the program with Mission and Goals

2.3Nature of prospective target group of learners

2.4Appropriateness of Programme to be conducted in ODL mode to

acquire specific skills & competence
2.5Instructional Design

2.6Instructional Delivery Mechanism

2.7Procedure for admissions, curriculum transaction and evaluation

2.8Requirement of the dissertation and viva voce

2.9Cost estimate of the programme and the provisions

2.10 Quality assurance mechanism and expected programme

outcomes
APPENDIX-I: Detailed Programme structure & syllabus

APPENDIX-II: Guidelines forMini Project Project

 1. Master’s Degree Programme
The National Education Policy (NEP) 2020 envisions a new vision that enable an individual to study one or more specialized
areas of interest at a deep level, and also develop capabilities across a range of disciplines including sciences, social sciences,
arts, humanities, languages, as well as professional, technical, and vocational subjects. The NEP 2020 focuses on the
formulation of expected learning outcomes for all higher education programmes. It states that “National Higher Education
Qualifications Framework (NHEQF)” shall be align with the National Skills Qualifications Framework (NSQF) to ease the
integration of vocational education into higher education. It also points out that higher education qualifications leading to a
degree/diploma/certificate shall be described by the NHEQF in terms of Outcome Based Education (OBE).

The design of M.Com under UGC Choice Based Credit System (CBCS) programme in line with NHEQF offers
opportunities and avenues to learn core subjects but also to explore additional avenues of learning beyond the core subjects
for holistic development of a learner.

The salient advantages of the choice-based credit system are as follows:

• CBCS allows learner to choose inter-disciplinary, intra-disciplinary courses, skill-oriented courses (even from other
disciplines according to their learning needs, interests and aptitude) and have more flexibility.
• CBCS offers flexibility for learner to study at different times and at different institutions to complete one course (ease
of mobility of learner). Credits earned at one institution can be easily transferred to other universities.
• Learner may undertake as many credits as they can cope with without repeating all the courses in a given semester if
they fail in one/more courses.
• Shift in focus from the teacher-centric to learner-centric education.

The uniform grading system will also enable potential employers in assessing the performance of the learner. In order to
bring uniformity in evaluation system and computation of the Cumulative Grade Point Average (CGPA) based on learner’s
performance in examinations, guidelines framed by the UGC are followed. Hence, adoption of NHEQF helps to overcome
the gap between university degree and employability by introducing skills and competencies in the graduates.

1. M.Com Programme

The structure and duration of Post graduate programme of Master of Commerce in accordance with NEP 2020 includes
multiple exit options within this period, with appropriate certifications:

▪ Level 8: a PG Diploma after completing 1 year (2 semesters) of study in the chosen discipline or field, including
vocational and professional areas;
▪ Level 9: a PG Degree after 2 years (4 semesters) of study;

2.1 Programme Mission & Objectives

In line with the mission of the University to provide flexible learning opportunities to all, particularly to those who could not
join regular colleges or universities owing to social, economic and other constraints, the 2-year Postgraduate Programme in
Commerce, M.Com aims at providing holistic and value based knowledge and guidance to promote economic and
commercial temper in everyday life. The program offers a platform to the learners to fulfill the eligible criteria in various
scientific jobs in government and private sector.

The Programme aims at the following objectives:

1. To provide a sound academic base from which an advanced career in commerce, trade and economics can be
developed.
2. To provide basic understanding about commerce and trade among learners.
3. To develop academically competent and professionally motivated personnel, equipped with objective, critical
thinking, right moral and ethical values that compassionately foster commercial and economic temper with a sense of
social responsibility.
4. To enable learner to become globally competent.
5. To inculcate entrepreneurial skills among learners.
 2.2 Relevance of the Programme with Mission and Goals

The 2-year Post Graduate Programme in Commerce, M.Com is designed with the objective of equipping learners to cope
with the emerging trends and challenges in the commerce, trade, tax and economic domain. In congruence with goals of the
University the Programme also focuses to provide skilled manpower to the society to meet global demands. The Programme
is designed with two major groups in 4th semester so that a successful learner can go for research in any one of the major
group of his/ her choice. The Programme also aims at making the learners fit for taking up various jobs.

2.3 Nature of Prospective Target Group of Learners

The Program is targeted to all individuals looking to earn a Post graduation degree for employment, further research,
promotion in career and professional development.

2.4 Appropriateness of Programme to be conducted in ODL mode to acquire specific skills & competence

Learning outcomes after Level 8

Learning Elements of the Level 8 (Post Graduate Diploma in Commerce)
Outcomes descriptor
LO 1 Knowledge and • knowledge of facts, concepts, principles, theories, and processes
understanding in multidisciplinary areas in commerce.
• understanding of the linkages between various areas of
commerce.
LO 2 Skills required to • acquire cognitive and scientific skills for selecting and using
perform and relevant methods, tools, and materials to assess the
accomplish tasks appropriateness of approaches to solving problems associated with
the commerce.
LO 3 Application of • apply the acquired knowledge, and a range of cognitive and
knowledge and practical skills to select and use basic methods, tools, materials, and
skills information to generate solution s to specific problems relating to
the commerce.
LO 4 Generic learning • listen carefully, read texts related to the commerce analytically
outcomes and present information in a clear and concise manner.
• express thoughts and ideas effectively in writing and orally and
present the results/findings of the experiments carried out in a
clear and concise manner to different groups.
• meet own learning needs relating to the commerce.
• pursue self-directed and self-managed learning to upgrade
knowledge and skills required to pursue higher level of education
and training.
• gather and interpret relevant quantitative and qualitative data to
identify problems,
• critically evaluate the essential theories, policies, and practices by
following scientific approach to knowledge development and take
actions to generate solutions to specific problems associated with
the commerce.
• make judgement and take decision, based on analysis of data and
evidence, for formulating responses to issues/problems associated
with the commerce.
LO 5 Constitutional, • embrace constitutional, humanistic, ethical, and moral values and
humanistic, practice these values in real-life situations.
ethical and moral
values
LO 6 Employment • perform effectively in a defined job relating to the commerce.
ready skills, and • ability to exercise responsibility for the completion of assigned
 entrepreneurship tasks.
skills and mindset

Learning outcomes after Level 9

Learning Elements of the Level 9 (Masters in Commerce)
Outcomes descriptor
LO 1 Knowledge and • theoretic al and technical knowledge in multidisciplinary
understanding contexts,
• deeper knowledge and understanding of one of the learning
areas and its underlying principles and theories,
• procedural knowledge required for performing skilled or
paraprofessional tasks associated with the chosen fields of
learning.
LO 2 Skills required to • cognitive and technical skills required for performing and
perform and accomplishing complex tasks relating to the chosen fields of
accomplish tasks learning.
• cognitive and technical skills required to analyse and synthesize
ideas and information from a range of sources.
• act on information to generate solutions to specific problem s
associated with the chosen fields of learning.
LO 3 Application of • apply the acquired specialized or theoretical knowledge, and a
knowledge and range of cognitive and practical skills to gather quantitative and
skills qualitative data,
LO 4 Generic learning • listen carefully, read texts analytically and present complex
outcomes information in a clear and concise manner,
• communicate in writing and orally the information, arguments,
and results of the experiments and studies conducted accurately
and effectively.
• critically evaluate the essential theories, policies, and practices by
following scientific approach to knowledge development.
• make judgement and take decision, based on the analysis and
evaluation of information, for determining solutions to a variety of
unpredictable problems.
LO 5 Constitutional, • embrace constitutional, humanistic, ethical, and moral values,
humanistic, and practice these values in life,
ethical and moral
values
LO 6 Employment • take up job/employment or professional practice requiring the
ready skills, and exercise of full personal responsibility for the completion of tasks
entrepreneurship and for the outputs of own work.
skills and mindset • exercise self- management within the guidelines of study and
work contexts.
• supervise the routine work of others, taking some responsibility
for the evaluation and improvement of work or study activities.
 2.5 Instructional Design

2.5.1 2-year M.com. Programme Structure

The University follows the credit system in all its programmes. One credit is equal to 30 hours of learner’s study time which
is equivalent to 15 lectures in conventional system. To earn a Master’s Degree, a learner has to earn 80 credits in minimum 4
semesters (two years) with 20 credits per semester. For earning 80 credits, a learner has to opt from the following categories
of courses:
(a) Discipline Specific Core Courses
(b) Discipline Specific Electives Courses (DEC)

Programme Structure of M.Com Programme under NHEQF

Level Year Sem Course 1 Course 2 Course 3 Discipline Mini Total

Specific Project/Viva credit
Discipline Discipline Discipline Elective Voce
Specific Specific Specific Course
Core Core Core (DEC)
papers papers papers with
with with credit credit
credit
8 1 1st 4 4 4 4 4 20
2nd 4 4 4 4 4 20
9 2 3rd 4 4 4 4 4 20
4th 4 4 4 4 4 20
Total credit 16 16 16 16 16 80

Explanation of terms used for categorization of courses:

A. Course 1 to 3: A course, which should compulsorily be studied by a learner as a core requirement is termed as a
Core course.
B. Research Component: Course 201 Research methodology covers the research components needed for higher
education
C. Mini Project: A course designed to acquire special/advanced knowledge, such as supplement study/support study
to a project work, and a learner studies such a course on his own with an advisory support by a counselor/faculty
member.
D Viva Voce: A comprehensive Viva voce assessing the knowledge of learners at the end of the course
Level Year Sem First Selected Second Selected Third Selected Subject Discipline Literature Total
Subject Subject Specific Elective Survey/ credit
Discipline Discipline Specific Discipline Specific Course Research
Specific Core Core papers with Core papers with (DEC) Project
papers with credit credit credit
8 1 1st M.Com 101 M.Com 102 M.Com 103 M.Com 104 M.Com MP106 20
MANAGEMENT ORGANISATIONAL ENTREPRENUERSHIP MARKETING MINI
ACCOUNTING BEHAVIOUR & SMALL BUSINESS MANAGEMENT PROJECT
MANAGEMENT –1 REPORT (
ON ANY
OR COMERICAL
AND TRADE
M.Com 105 ACTIVITY
FINANCIAL
MANAGEMENT
-1

2nd M.Com 201 M.Com 202 M.Com 203 M.Com 204 M.Com MP206 20
RESEARCH PRINCIPLES OF MANAGERIAL MARKETING MINI
METHODOLOGY MANAGEMENT ECONOMICS MANAGEMENT PROJECT
–2 ON (
ECONMICAL
OR AND
FINANCIAL
M.Com 205 ACTIVITY )
FINANCIAL
MANAGEMENT
-2

9 2 3rd M.Com 301 M.Com 302 M.Com 303 BUSINESS PRODUCTION M.Com MP306 20
BUSINESS INCOME TAX ENVIORMENT MANAGEMENT MINI
STATISTICS -1 PROJECT (
Dissertation
OR on any topic
from syllabus)
M.Com 305
HUMAN
RESOURCE
MANAGEMENT-
1

4th M.Com M.Com 402 M.Com 403 M.Com 404 M.Com VV 20

401GOODS AND BUSINESS ETHICS SECURITY PRODUCTION 406 VIVA
SERVICES TAX ANALYSIS AND MANAGEMENT VOCE
PORTFOLIO -2
MANAGEMENT
OR

M.Com 404
HUMAN
RESOURCE
MANAGEMENT-
2

Total credit 16 16 16 16 16 80

Explanation of terms used for categorization of courses:

D. Discipline Specific Core Courses: A course, which should compulsorily be studied by a learner as a core
requirement is termed as a Core course.
E. Elective Course (DE): Generally, a course which can be chosen from a pool of courses and which may be very
specific or specialized or advanced or supportive to the discipline/ subject of study or which provides an extended
scope or which enables an exposure to some other discipline/subject/domain or nurtures the candidate’s
proficiency/skill is called an Elective Course. The Elective course may be offered in following types:
a) Discipline Specific Elective Course (DCE): Elective courses may be offered by the main discipline/subject of
study is referred to as Discipline Specific Elective.
b) Learner has to opt one paper in each semester.
 For 1st and 2nd semester learner had to opt one paper from group A
For 3st and 4nd semester learner had to opt one paper from group B
Note : The paper selected in 2nd and 4th semester must be same as of 1st and 3rd semester( eg marketing 1
paper 1st semester then in second semester marketing 2 will be allotted to learner)
Group A Group B
1. Marketing Management 1. Production management
or or
2. Financial management 2. Human Recourse management

c) Industrial Training/ Survey/ Research Project/ Field Work/Apprenticeship/ Dissertation/Internship: An

elective course designed to acquire special/advanced knowledge, such as supplement study/support study to a
project work, and a learner studies such a course on his own with an advisory support by a counsellor/faculty
member. Currently, Literature survey and Research Project in 1st 2nd & 3rd semester respectively is offered under
code; MP106, MP 206 and MP306. In 4th semester MP 406 Viva Voce is compulsory. The mini project will
be of 100 marks. Evaluated in the main campus. The mini project will be submitted with the assignment
work. The last date of submitting the mini project will be same as of assignment submission date.

Combinations of Post Graduate commerce programs:

• A learner has to study and pass the 20 credits each from the three selected Core Course, ONE DISCIPLINE
CENTRIC & ONE MINI RESEARCH PROJECT (subjects) in the EACH SEMESTER.
• The learner has to choose any one groups among A & B from Discipline Specific Elective Course in each selected
subject in EACH semester. The Selection criterion for Discipline Specific Elective Course (DEC) for EACH
Semester is given below:
Group A Group B
1. Marketing Management 2. Production management
or or
2. Financial management 3. Human Recourse management

In this way, the learner must complete his 40 credit in the first year, 40 credit in the second year totaling of 80 credits.

2.5.2 Course curriculum: The details of syllabus is given in Appendix-I

2.5.3 Language of Instruction: HINDI & ENGLISH. However, learner can write assignment and give Term End
Examination (TEE) either in Hindi or English.

2.5.4 Duration of the Programme

Minimum duration in years: 02 Maximum duration in years: 04

2.5.5 Faculty & Support Staff requirement

Professor (1), Associate Professor (2), Assistant Professor (2) and support staff (1)

2.6 Instructional Delivery Mechanisms

The Open University system is more learner-oriented, and the student is an active participant in the teaching-
learning process. Most of the instructions are imparted through distance rather than face-to-face communication.

The University follows a multi-media approach for instruction. It comprises of:

• self-instructional printed material (Self Learning Material)
• audio and video lectures
• face-to-face counselling
• assignments
• laboratory work
• Project work in some courses
• teleconference/web conference
• Web Enabled Academic Support Portal
• e-GYANSANGAM (Open Educational Repository)
 2.6.1 Self-Learning Material
The Self Learning Material (SLMs) are prepared in line with the UGC guidelines on preparation of SLMs. The
prepared study materials are self-instructional in nature.

The course material is divided into blocks. Each block contains a few units. Lessons, which are called Units, are
structured to facilitate self-study. The units of a block have similar nature of contents. The first page of each
block indicates the numbers and titles of the units comprising the block. In the first block of each course, we start
with course introduction. This is followed by a brief introduction to the block. After the block introduction,
emphasis is given on contribution of ancient Indian knowledge into that specific course. Next, each unit begins
with an introduction to talk about the contents of the unit. The list of objectives are outlined to expect the learning
based outcome after working through the unit. This is followed by the main body of the unit, which is divided
into various sections and sub-sections. Each unit is summarized with the main highlights of the contents.

Each unit have several “Check Your Progress” Questions and Terminal Questions /exercises. These questions
help the learner to assess his/her understanding of the subject contents. At the end of units, additional
references/books/suggested online weblink for MOOCs/Open Educational Resources for additional reading are
suggested.

2.6.2 Audio and Video lectures

Apart from SLM, audio and video lectures have been prepared for some courses. The audio-video material is
supplementary to print material. The video lectures are available at YouTube channel of university
MANAGEMENT ACCOUNTING BUSINESS STATISTICS

➢ https://youtu.be/pubpboman54 https://youtu.be/pubpboman54
➢ https://youtu.be/rmGWxV7WWEQ https://youtu.be/rmGWxV7WWEQ
➢ https://youtu.be/MHoxm38KZ_g https://youtu.be/MHoxm38KZ_g
➢ https://youtu.be/Y5AHlEBh-Ds https://youtu.be/Y5AHlEBh-Ds
https://youtu.be/VQcxfkIRIzU
➢ https://youtu.be/VQcxfkIRIzU
PRINCIPALS OF MANAGEMENT RESEARCH METHODOLOGY

https://youtu.be/USr6ZW01mP4 https://youtu.be/99fPNsAzZ9o
https://youtu.be/MP45_TiSSas

2.6.3 Counselling Classes

The face to face (F2F) counselling classes are conducted at head quarter and study centers. The purpose of such a
contact class is to answer some of questions and clarify the doubts of learner which may not be possible through
any other means of communication. Well experienced counsellors at study centers provide counselling and
guidance to the learner in the courses that (s)he has chosen for study. The counselling sessions for each of the
courses will be held at suitable intervals throughout the whole academic session. The time table for counselling
classes are displayed at head quarter as well as by the coordinator of study center, however, attending counselling
sessions is not compulsory. It is noted that to attend the counselling sessions, learner has to go through the course
materials and note down the points to be discussed as it is not a regular class or lectures.

2.6.4 Assignments
The purpose of assignments is to test the comprehension of the learning material that learner receives and also
help to get through the courses by providing self-feedback to the learner. The course content given in the SLM
will be sufficient for answering the assignments.

Assignments constitute the continuous evaluation component of a course. The assignments are available at the
SLM section of the home page of university website. In any case, learner has to submit assignment before
appearing in the examination for any course. The assignments of a course carry 30% weightage while 70%
weightage is given to the term-end examination (TEE). The marks obtained by learner in the assignments will be
counted in the final result. Therefore, It is advised to take assignments seriously. However, there will be no
written assignments for Lab courses.
 2.6.5 Mini Project
Mini project are an integral component of the M.Com. programme. The project will be from any area related to
the subject Importance has been given to the utility of an areas with respect to real life experience, development
of experimental skills, and industrial applications. Mini project worth 4 credits will require full-time activity of
the learner for a weak. During this time a student has to work for around 60 hours. Around 40 hours would be
spent on observation and data collection work, calculations, preparations of records, viewing or listening to the
video/audio programmes and the remaining time will be used for writing the mini project.
The project will be of atleast 30 pages having a case study of any topic related to the subject opted in the
respective semester.

2.6.6 Teleconference/Web conference

Teleconference/web conference, using done through ZOOM/webex in form of online special counselling sessions
is another medium to impart instruction to and facilitate learning for a distance learner. The students concerned
would be informed about the teleconferencing schedule and the place where it is to be conducted by sending bulk
SMS.

2.6.7 Web Enabled Academic Support Portal

The University also provide Web Enabled Academic Support Portal to access the course materials, assignments,
and other learning resources.

2.6.8 e-GYANSANGAM

The e-GYAMSANGAM (UPRTOU-OER REPOSITORY) is an open access platform for educational resources
that rely on the concept of 5Rs namely; Reuse, Revise, Remix, Retain and Redistribute. Uttar Pradesh Rajarshi
Tandon Open University in support with Commonwealth Educational Media Centre for Asia initiated the
implementation of philosophy behind the NEP-2020 to provide equitable use of technology to support learners
(SDG4). This not only ensure inclusive and equitable quality education opportunities but also provide faculty to
repurpose high quality open educational resources (OER) such that innovative, interactive and collaborative
learning environment is built. UPRTOU believes the philosophy of Antyoday (reaching to last person of the
society) and facilitate the learner by providing Self Learning Materials, Lecture Notes, Audio/video Lectures,
Assignments, Course materials etc. through face-to-face mode as well as distance mode. This e-
GYANSANGAM depository will fulfill the educational facilities through equitable use of technology to the
learners.
Objectives
• To provide low-cost access model for learners. To foster the policy of reaching to unreached.
• To break down barriers of affordability and accessibility of educational resources.
• To give faculty the ability to customize course materials for learners.
• To provide equal access to affordable technical, vocational and higher education resources (SDG 4.3).
• To provide ubiquitous access to anyone. This will facilitate the quick availability of educational
resources and reduces time.
• To supplement Self Learning Material (SLM).
• To reduce the mentor-mentee gap as depository provide access to number of local access as well as
global access to educational resources.

2.6.9 Learner Support Service Systems

(a) Study Centre
A Study Centre has following major functions:
(i) Counselling: Counselling is an important aspect of Open University System. Face to face contact-
cum-counselling classes for the courses will be provided at the Study Centre. The detailed
programme of the contact-cum-counselling sessions will be sent to the learner by the Coordinator of
the Study Centre. In these sessions learner will get an opportunity to discuss with the Counsellors
his/her problems pertaining to the courses of study.
(ii) Evaluation of Assignments: The evaluation of Tutor Marked Assignments (TMA) will be done by
the Counsellors at the Study Centre. The evaluated assignments will be returned to the learner by the
Coordinator of Study Centre with tutor comments and marks obtained in TMAs. These comments
will help the learner in his/her studies.
 (iii) Library: Every Study Centre will have a library having relevant course materials, reference books
suggested for supplementary reading prepared for the course(s).
(iv) Information and Advice: The learner will be given relevant information about the courses offered
by the University. Facilities are also provided to give him/her guidance in choosing courses.
(v) Interaction with fellow-students: In the Study Centre learner will have an opportunity to interact
with fellow students. This may lead to the formation of self-help groups.
(b) Learner Support Services (LSS)
The University has formed an LSS cell at the head quarter. The LSS cell coordinate with the Study Centre to
get rid of any problem faced by the learner.

2.7 Procedure for admissions, curriculum transaction and evaluation

2.7.1 Admission Procedure

(a) The detailed information regarding admission will be given on the UPRTOU website and on the admission
portal. Learners seeking admission shall apply online.
(b) Direct admission to 2-year M.Com program is offered to the interested candidates.
(c) Eligibility: Bachelor degree in concerned subject
(d) Programme Fee: Rs. 8000 / year. The fee is deposited through online admission portal only.

2.7.2 Evaluation
The evaluation consists of two components: (1) continuous evaluation through assignments, and (2) term-end
examination. Learner must pass both in continuous evaluation as well as in the term-end examination of a
course to earn the credits assigned to that course. For each course there shall be one written Terminal
Examination. The evaluation of every course shall be in two parts that is 30% internal weightage through
assignments and 70% external weightage through terminal exams.
(a) Theory course Max. Marks
Terminal Examination 70
Assignment 30
Total 100
(b) Project / Mini Project: Max. Marks
Terminal Examination 100
(C) Comprehensive Viva Voce 100
In comprehensive viva voce questions will be asked from the entire syllabus of M.Com
The following 10-Point Grading System for evaluating learners' achievement is used for CBCS
programmes:

10-Point Grading System in the light of UGC-CBCS Guidelines

Letter Grade Grade Point % Range

O (Outstanding) 10 91-100
A+ (Excellent) 9 81-90
A (Very Good) 8 71-80
B+ (Good) 7 61-70
B (Above Average) 6 51-60
C (Average) 5 41-50
P (Pass) 4 36-40
NC (Not Completed) 0 0-35
Ab (Absent) 0
Q Qualified Applicable only for Non-Credit
NQ Not Qualified courses
Learner is required to score at least a ‘P’ grade (36% marks) in both the continuous evaluation (assignments) as
well as the term-end examination. In the overall computation also, learner must get at least a ‘P’ grade in each
course to be eligible for the B. Sc. degree.

Computation of CGPA and SGPA

 (a) Following formula shall be used for calculation of CGPA and SGPA

For jth semester where,

Ci = number of credits of the ith course in jth
SGPA (Sj) = Σ (Ci *Gi)/ Σ Ci semester
Gi= grade point scored by the learner in the ith
course in jth semester.
where,
CGPA = Σ (Cj *Sj)/ Σ Cj Sj = SGPA of the jth semester
Cj = total number of credits in the jth semester

The CGPA and CGPA shall be rounded off up to the two decimal points. (For e.g., if a learner obtained 7.2345,
then it will be written as 7.23 or if s(he) obtained 7.23675 then it be will written as 7.24)

CGPA will be converted into percentage according to the following formula:

Equivalent Percentage = CGPA * 9.5

(b) Award of Division

The learner will be awarded division according to the following table:
Division Classification
st
1 Division 6.31 or more and less than 10 CGPA
2nd Division 4.73 or more and less than 6.31 CGPA
3rd Division 3.78 or more and less than 4.73 CGPA

2.7.3 Multiple Entry and Multiple Exit options

The 2-year M.Com programme is an Outcome-Based Education (OBE) for qualifications of different types. The qualification
types and examples of title/nomenclature for qualifications within each type are indicated in Table 1.

Table 1
Level Qualification Programme duration Entry Option Exit option
title
Graduate from Programme duration: First Bachelor degree Exit awarded with the PG Diploma of
8 any stream two years (first two Commerce
semesters) of the of the
M.Com. programme
Masters in Programme duration: First Post Graduate diploma in Exit awarded with the masters degree in
9 Commerce two years (first Four Commerce Commerce
semesters) of the of the
M.Com. programme

2.8 Requirement of the laboratory support and Library Resources: Not Required

2.9 Cost estimate of the programme and the provisions

2-year M.Com programme consists of 16 courses and 4 Mini project courses. One course is of 4 credits which
consists of approx. 16-20 units. The total approximated expenditure on the development of 16 courses is:
S. No. Item Cost per Unit (writing Total cost (Rs.)
& editing)
1 Total no. of units in 16 courses = 320 6500 2080000
Total 2080000

2.10 Quality assurance mechanism and expected programme outcomes

(a) Quality assurance mechanism: The program structure is developed under the guidance of the Board of studies
comprising external expert members of the concerned subjects followed by the School board. The program
structure and syllabus is approved by the Academic Council of the University. The course structure and syllabus
is reviewed time to time according to the feedback received from the stakeholders and societal needs.
 The Centre for Internal Quality Assurance will monitor, improve and enhance effectiveness of the program
through the following:
✓ Annual academic audit
✓ Feedback analysis for quality improvement
✓ Regular faculty development programs
✓ Standardization of learning resources
✓ Periodic revision of program depending upon the changing trends by communicating to the concerned school

(b) Expected programme outcomes (POs)

Knowledge PO1 Demonstrate a fundamental/coherent understanding of the

and academic field of commerce, its different learning areas and
understanding applications, and its linkages with related disciplinary
areas/subjects
Skills related PO 2 Demonstrate skills involving the constructive use of
to knowledge in the subfields of physical and life commerce, and
specialization other related fields of commerce in a range of settings,
including for pursuing higher studies related to the commerce.
Application PO 3 Identify and apply appropriate principles and methodologies to
of knowledge solve different types of problems with well-defined solutions.
and skills PO 4 Apply knowledge of typical and atypical development across
the lifespan of an individual
Generic PO 5 Communicate accurately the findings of the experiments/
learning investigations while relating the conclusions/findings to
outcomes relevant theories of commerce.
PO 6 Read texts and research papers analytically and present
complex information and the findings of the
experiments/investigations while relating the conclusions to
relevant courses in commerce.

Newly Introduced programme (No)

Programme: Master in Commerce

Year: NA First Introduction year: 1999

Revision of Programme (Yes)

Initiation year Completion year of revision

of revision

31.7.2022 14/02/2023

Programme prerequisites: ANY BACHELORS DEGREE

 APPENDIX-I
Detailed Programme Structure
&
Syllabus
 Year wise Structure of M.COM. Programme: [Subject Name: COMMERCE]
Year Sem. Course Paper Title Theory/Practical Max. Credits
Code Marks.
1 I M.COM MANAGEMENT ACCOUNTING THEORY 100 4
101

1 I M.COM ORGANISATIONAL BEHAVIOUR THEORY 100 4

102

1 I M.COM ENTREPRENUERSHIP & SMALL THEORY 100 4

BUSINESS MANAGEMENT
103

1 I M.COM MARKETING MANAGEMENT – 1 THEORY 100 4

104 OR

M.COM FINANCIAL MANAGEMENT - 1

105

1 I M.COM MINI PROJECT REPORT ( ON ANY PROJECT 100 4

COMERICAL AND TRADE ACTIVITY
106

1 II M.COM RESEARCH METHODOLOGY THEORY 100 4

201
1 II M.COM PRINCIPLES OF MANAGEMENT THEORY 100 4
202

1 II M.COM MANAGERIAL ECONOMICS THEORY 100 4

203

1 II M.COM MARKETING MANAGEMENT – 2 THEORY 100 4

204 OR

M.COM FINANCIAL MANAGEMENT - 2

205

1 II M.COM MINI PROJECT ON ( ECONMICAL PROJECT 100 4

AND FINANCIAL ACTIVITY )
206

2 III M.COM BUSINESS STATISTICS THEORY 100 4

301

2 III M.COM INCOME TAX THEORY 100 4

302

2 III M.COM BUSINESS ENVIORMENT THEORY 100 4

303

2 III M.COM PRODUCTION MANAGEMENT -1 THEORY 100 4

304 OR

M.Com 305 HUMAN RESOURCE MANAGEMENT- 1

2 III M.COM MINI PROJECT ( Dissertation on any PROJECT 100 4
topic from syllabus)
306

2 IV M.COM GOODS AND SERVICES TAX THEORY 100 4

401
2 IV M.COM BUSINESS ETHICS THEORY 100 4
402
2 IV M.COM SECURITY ANALYSIS AND THEORY 100 4
PORTFOLIO MANAGEMENT
403
2 IV M.COM PRODUCTION MANAGEMENT -2 THEORY 100 4
404 OR

M.COM HUMAN RESOURCE MANAGEMENT- 2

405
2 IV M.COM COMPEHENSIVE VIVA VOCE VIVA 100 4
406
 SYLLABUS FOR M.COM

Course prerequisites: None

Programme: M.COM Year: 2023 Semester: 1

Course Code: M.COM 101 Course Title: Accounting For Managers
Course Objectives:
• To introduce complex problems of financial accounting such as valuation, measuring and reporting issues
related to assets and liabilities and preparing the financial statements.
• To gain the ability of using accounting information as a tool in applying solutions for managerial
problems.
• To evaluate the financial performance, and interpreting the financial structure of organizations.
• To provide decision making skills to the students in the financial analysis context.
• The students of this course will have the ability to identify and analyze complex financial accounting
problems and opportunities in real life situations.
Course Outcomes:
On completion of this course:
CO1: Students are expected to understand the nature and role of the four principal financial statements
(i.e., the Income Statement, the Statement of Financial Position, the Statement of Cash Flows, and the
Statement of Changes in Equity) ;
CO2: Students will be able to develop an awareness and understanding of the accounting process and
fundamental accounting principles that underpin the development of financial statements (e.g. accrual
accounting vs. cash accounting, definition, recognition, measurement and disclosure of assets, liabilities,
revenues, expenses; inventory valuation methods, provisions, depreciation; accounting for intangibles);
CO3: Ability to read, interpret and analyze financial statements; combine financial analysis with other
information to assess the financial performance and position of a company;
CO4: Understand and apply course concepts to analyze common business management decisions such as
pricing and outsourcing decisions from a financial perspective;
CO5: Understand the role of budgets in organizations, their limitations and the behavioral issues to
consider when developing and using budgets for planning and control;
CO6: Develop an awareness of the need to consider ethical, social and other relevant issues, in addition to
financial information, in the management decision-making process.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 Introduction: Accounting Standards and Concepts
Unit I Accounting and its Functions
Unit II Accounting Concepts
Unit III Accounting Standards
Unit IV Accounting Information and its Applications
Block 2 Balance Sheet, P\L Accounts, Cash and Fund Flow
Unit V Construction and Analysis of Balance Sheet
Unit VI Construction and Analysis of Profit and Loss Account-I
Unit VII Construction and Analysis of Profit and Loss Account-II
Unit VIII Construction and Analysis of Fund Flow Statement
Block 3 Cost Analysis
Unit IX Understanding and Classifying Costs
Unit X Absorption and Marginal Costing
Unit XI Cost Volume Profit Analysis
 Unit XII Variance Analysis
Block 4 Ratio Analysis and Budgeting
Unit XIII Ratio Analysis
Unit XIV Leverage Analysis
Unit XV Budgeting and Budgeting Control
Unit XVI Investment Appraisal Methods
Block 5 Working Capital Management
Unit XVII Management of Working Capital
Unit XVIII Management of Cash
Unit XIX Capital Structure
Unit XX Dividend Decision
Suggested Text Book Readings:
1. Financial Accounting : Tools for Business Decision Making, 3rd Edition . Wiley Publishers: Canada
2. Gray, Jack and KennethS. Johnson, 1977. Accounting and Management Action, Tata Mc GrawHill:
New York.
3. Advanced Accounting, C. M. Juneja, Kalyani Publishers, Ludhiyana.
4. Analysis of Financial Statement, H.K.Singh & Meera Singh, Prayag Pustak Bhawan, Allahabad.
5. Advanced Management Accounting, S.Chand & Co.Pvt.Ltd., New Delhi, 2013.
6. Gupta, Shashi k., Sharma, R.K, Management Accounting, Kalyani Publishers, New Delhi.
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counselling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
➢ https://youtu.be/ZiseZaSo-yw
➢ https://youtu.be/5KqlZx8j8Rw
➢ https://youtu.be/eIN3f-cBI5M
➢ https://youtu.be/tgPwBn_Zh0o
➢ https://youtu.be/gKKGWEUCwj0
➢ https://youtu.be/7_93tJtMeM8
➢ https://youtu.be/ifXEsiaUK_w
Year of
Name of electronic media: Youtube
incorporation: 2019
Course prerequisites: None
Programme: M.COM Year: 2023 Semester: 1
Course Code: M.COM 102 Course Title: Organizational Behavior
Course Objectives:
• To help the students to develop cognizance of the importance of human behavior.
• To enable students to describe how people behave under different conditions and understand why people
behave as they do.
• To provide the students to analyze specific strategic human resources demands for future action.
• To enable students to synthesize related information and evaluate options for the most logical and optimal
solution such that they would be able to predict and control human behavior and improve results.
Course Outcomes:
On completion of this course, the students will be able to:
CO1: Demonstrate the applicability of the concept of organizational behavior to understand the behavior
of people in the organization.
CO2: Demonstrate the applicability of analyzing the complexities associated with management of
 individual behavior in the organization.
CO3: Analyze the complexities associated with management of the group behavior in the organization.
CO4: Demonstrate how the organizational behavior can integrate in understanding the motivation (why)
behind behavior of people in the organization.
Credits:4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 Nature of Organizational Behavior
Unit I Nature of Organizational Behavior
Unit II Evolution of the Concept of Organizational Behavior
Unit III Models of Organizational Behavior
Unit IV Recent Trends in Organizational Behavior
Block 2 Evolution of the Concept of Organizational Behaviour
Unit V Types of Individual Behavior
Unit VI Perception and Behavior
Unit VII Learning and Behavior
Unit VIII Attitude and Behavior
Block 3 Motivation and Leadership
Unit IX Motivation
Unit X Motivation : Practical applications
Unit XI Leadership
Unit XII Leadership : Contingency perspectives
Block 4 Group Dynamics and Culture
Unit XIII Groups in Organizations
Unit XIV Group Performance
Unit XV Transactional Analysis
Unit XVI Organizational Culture
Block 5 Conflict and Change
Unit XVII Managing Conflict
Unit XVIII Creativity
Unit XIX Power and Politics
Unit XX Managing Organizational Change
Suggested Text Book Readings:
1. Greenberg, J., & Baron, R.A.(2008), Behavior in Organizations, 9e Pearson Education Limited.
2. Pedler, M., Burgoyne, J.G.,& Boydell, T.(1991). The Learning Company. A Strategy for Sustainable
Development. London: Mc Graw-Hill.
3. Fiedler, F.E.(1967). A Theory of Leadership Effectiveness, McGraw Hill, New York.
4. Stephen Robbins and Timothy Judge. Organizational Behavior Global Edition, 15 th Edition, Pearson
Education.
5. Brown, Andrew(1998).Organizational Culture, London; Pitman.
6. Organisational Behaviour Dr Gyan Prakash Yadav, Swasthik Publication New Delhi
7. Dr Gaurav Sankalp, Organisational Behaviour, Sahitya Bhawan Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
 Counseling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
Year of
Name of electronic media
incorporation

Course prerequisites: None

Programme:M.Com Year: 2022 Semester: I
Subject: Entrepreneurship and Small Business Management
Course Code: M.Com 103 Course Title: Entrepreneurship and Small Business Management
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Become aware of entrepreneurship opportunities available in the society for the
entrepreneur.
CO2 Acquaint them with the challenges faced by the entrepreneur.
CO3 Develop the motivation to enhance entrepreneurial competency.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 introduction
Unit I ENTREPRENEURSHIP
Unit II ENTREPRENEUR
Unit III FUNCTIONS AND TYPES OF ENTREPRENEUR
Unit IV THEORIES OF ENTREPRENEURSHIP
Block 2 EDP
Unit V ENTREPRENEURSHIP DEVELOPMENT PROGRAMME
Unit VI ENTREPRENEURSHIP DEVELOPMENT IN INDIA
Unit VII WOMEN ENTREPRENEURSHIP
Unit VIII PROMOTION OF VENTURES
UNIT IX PROJECT MANAGEMENT
UNIT X RAISING FUNDS
UNIT XI LEGAL REQUIREMENTS FOR ESTABLISHMENT OF NEW BUSINESS UNIT
UNIT XII FINANCIAL INSTITUTION’S AID TO ENTREPRENEURS
UNIT XIII NETWORK ANALYSIS
UNIT XIV MARKETING ASSISTANCE TO ENTREPRENEURS
UNIT XV ENTREPRENEURSHIP DEVELOPMENT: INTELLECTUAL PROPERTY
RIGHTS AND MSME
UNIT XVI SMALL BUSINESS
UNIT XVII PROJECT BUDGETING/CAPITAL BUDGETING
UNIT XVIII PROJECT CONTROL
UNIT XIX ENTREPRENEURIAL CONSULTANCY
UNIT XX E COMMERCE AND ENTREPRENEURSHIP
 Suggested Text Book Readings:
Entrepreneurship by Dr G.K.Varshney Sahitya Bhawan Publication
Entrepreneurship and Small Business Management by Jagroop Singh
Entrepreneurship and Small Business Management by Dr Praveen Agarwal (HINDI) Sahitya Bhawan
Publication Agra
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: I
Subject: Marketing Management 1
Course Code: M.Com 104 Course Title: Marketing Management 1
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Become aware of entrepreneurship opportunities available in the society for the
Marketing management .
CO2 Acquaint them with the challenges faced by the marketing managers.
CO3 Develop the motivation to enhance marketing competency.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 BASICS OF MARKETING
Unit I INTRODUCTION TO MARKETING
Unit II MARKETING IN A DEVELOPING ECONOMY
Unit III MARKETING FOR SERVICES
Unit IV NEW CONCEPTS OF MARKETING
Block II MARKETING DIMENSIONS
Unit V PLANNING MARKETING MIX
Unit VI MARKET SEGMENTATION
Unit VII MARKET ORGANIZATION
Unit VIII MARKETING RESEARCH AND ITS APPLICATION
BLOCK III CONSUMER BEHAVIOR
UNIT IX ANALYSIS OF CONSUMER BEHAVIOR
UNIT X MODELS OF CONSUMER BEHAVIOR
 Suggested Text Book Readings:
Marketing management by Phillip Kotler
Marketing Management By Mamoria ,Mulla Joshi
Marketing Management By Dr Gaurav Sankalp Sahitya Bhawan Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: 1
Subject: Financial Management 1
Course Code: M.Com 105 Course Title: Financial Management 1
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Maximization of value of the firm by earning profits.
CO2 Determination of patterns of determining capital structure.
CO3 Assessment of working capital needs of the firm.
CO4 Focus on various decision of the firm like investment, financing and dividend.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 INTRODUCTION
UNIT I BUSINESS FINANCE
UNIT II FINANCIAL DOCUMENTS
UNIT III TIME VALUE OF MONEY
UNIT IV BREAK EVEN ANALYSIS
BLOCK II FINANCIAL ANALYSIS
UNIT V RATIO ANALYSIS
UNIT VI FUND FLOW STATEMENT
UNIT VII CASH FLOW STATEMENT
UNIT VIII DIVIDEND POLICY
BLOCK III CAPITAL BUDGETING
UNIT IX COST OF CAPITAL
UNIT X SHARE DEBENTURE AND BONDS
Suggested Text Book Readings:
Financial management by I M Pandey
Financial management By DR S P Gupta & Dr Gaurav Sankalp
 Financial management By Prasana Chandra Mc Gill Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: IV
Subject: Research Methodology
Course Code: M.Com 201 Course Title: Research Methodology
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1Understand and use the concept of research methodology.
CO2 Judge the reliability and validity of experiments and perform exploratory data analysis.
CO3Use parametric and non-parametric hypothesis tests (and interpreting their results).
CO4 Use computer-intensive methods for data analysis.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 FUNDAMENTALS OF RESEARCH TESTING
Unit I INTRODUCTION
Unit II RESEARCH PROBLEMS
Unit III RESEARCH DESIGN
Unit IV DATA COLLECTION
Block 2 SAMPLING AND SCALING
Unit V SAMPLING
Unit VI SCALING
Unit VII GRAPHS AND DIAGRAMS
Unit VIII ADVANCED TECHNIQUES
Block 3 CENTRAL TENDENCY, PROBABILITY AND STATISTICAL TOOLS
Unit IX CENTRAL TENDENCY MEASURES
Unit X DISPERSION
UnitXI CORRELATION AND REGRESSION
UnitXII PROBABILITY THEORY
Block 4 STATISTICAL TEST
Unit XIII CONCEPTUAL FRAMEWORK
Unit XIV ANOVA AND OTHERS
Unit XV Z TEST AND T TEST
 Unit XVI USES OF ICT IN RESEARCH METHODOLOGY
Block 5 CASE STUDY AND REPORT WRITING
Unit XVII CASE STUDY
Unit XVIII THEORETICAL DISTRIBUTION
Unit XIX EMPIRICAL R AND BIBLIOGRAPHY
Unit XX REPORT WRITING
Suggested Text Book Readings:
Research Methodology by Francis Chalgum
Rese Research Methodology by Khothari
Research Methodology by S R Sharvel Kitab Mahal
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counselling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
https://youtu.be/99fPNsAzZ9o

Year of
Name of electronic media: YouTube incorporation:
2019

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: II
Subject: Principles of Management
Course Code: M.Com 202 Course Title: Principles of Management
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand fundamental concepts and principles of management, including the basic roles, skills,
and functions of management.
CO2 With the help of interactions between the environment, technology, human resources, and
organizations in order to achieve its objective.
CO3 Understand realistic and practical applications of management concepts.
CO4 Compare and contrast different types, roles and styles of managers across organizations
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
 BLOCK 1 MANAGEMENT CONCEPTS AND PRINCIPLES
UNIT I 1 CONCEPT OF MANAGEMENT
UNIT II ORGANISATION
UNIT III MANAGEMENT THINKERS
UNIT IV IMPORTANT APPROACH TO MANAGEMENT
BLOCK 2 PLANNING AND DECISION MAKING
UNIT V PLANNING
UNIT VI NATURE AND PURPOSE OF A STRATEGIES AND POLICIES
UNIT VII DECISIONS
UNIT VIII BRAINSTORMING
BLOCK 3 ORGANISING AND STAFFING
UNIT IX ORGANISING
UNIT X DELEGATION
UNIT XI CENTRALISATION AND DECENTRALIZATION
UNIT XII STAFFING
BLOCK 4 COORDINATION AND CONTROL
UNIT XII COORDINATION AND CONTROL
UNIT XIII DIRECTION AND SUPERVISION
UNIT XIV COORDINATION AND COMMUNICATION
UNIT XV CONTROL
UNIT XVI TECHNIQUES OF CONTROL
Suggested Text Book Readings:
Principles of Management by L M Prasad
Principles of Management by Edwin flippo
Principles of Management by F W Taylor
Principles of Management by Dr. Devesh Ranjan Tripathi, Astha Publication Prayagraj
Principles of Management by Gyan Prakash Yadav Swasthik Publication New Delhi
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
1. Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counselling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
https://youtu.be/USr6ZW01mP4
https://youtu.be/MP45_TiSSas
Year of
Name of electronic media: YouTube incorporation:
2019

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: II
Subject: Managerial Economics
Course Code: M.Com 203 Course Title: Managerial Economics
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
 understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand background of managerial economics.
CO2 Develop an understanding of role and function of managers.
CO3 Provide a detailed view of various roles played by cost and revenue in business.
CO4 Understand the term inflation and measures to control inflation.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 INTRODUCTION
UNIT I MANAGERIAL ECONOMICS AND ECONOMIST
UNIT II UTILITY
UNIT III LAW OF DIMINISHING MARGINAL UTILITY
UNIT IV LAW OF EQUI-MARGINAL UTILITY
BLOCK 2 DEMAND ANALYSIS
UNIT V CONCEPTUAL FRAMEWORK
UNIT VI DEMAND DETERMINANTS
UNIT VII DEMAND FORECASTING
UNIT VIII ELASTICITY OF DEMAND
BLOCK III CONSUMER AND COST ANALYSIS
UNIT IX INDIFFERENCE CURVE ANALYSIS
UNIT X CONSUMER SURPLUS
UNIT XI COST ANALYSIS
UNIT XII COST OUTPUT RELATION
BLOCK IV PRODUCTION AND REVENUE ANALYSIS
UNIT XIII PRODUCTION CONCEPTS
UNIT XIV ECONOMIES AND ECONOMIES OF SCALE, THEORY OF PRODUCTION
UNIT XV REVENUE ANALYSIS
UNIT XVI CAPITAL BUDGETING AND PRACTICES
BLOCK V PRICE & PROFIT ANALYSIS
UNIT XVII MARKET & PERFECT COMPETITION
UNIT XVIII IMPERFECT COMPETITION
UNITX IX MONOPOLY
UNIT XX PROFIT THEORIES & POLICY
Suggested Text Book Readings:
Managerial Economics By Prof Alok Srivastava
Managerial Economics by Dr. S B Gupta
Managerial Economics by Dr. Sahitya Bhawan Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
 Course prerequisites: None
Programme:M.Com Year: 2023 Semester: II
Subject: Marketing Management 2
Course Code: M.Com 204 Course Title: Marketing Management 2
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Become aware of entrepreneurship opportunities available in the society for the
Marketing management.
CO2 Acquaint them with the challenges faced by the marketing managers.
CO3 Develop the motivation to enhance marketing competency.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 CONSUMER BEHAVIOR
Unit I INDIAN CONSUMMATE ENVIRONMENT
Unit II PRODUCT DECISION AND STRATEGIES FOR CONSUMER
BLOCK II PRODUCT LIFE CYCLE AND NEW PRODUCT DEVELOPMENT
Unit III PRODUCT AND BRANDING DECISIONS
Unit IV BRANDING AND PACKAGING DECISIONS
Unit V PRICING POLICIES AND PRACTICES
Unit VI SALES BROADCASTING
BLOCK III MARKETING PROMOTIONS AND COMMUNICATION
Unit VII MARKETING COMMUNICATION AND ADVERTISING
Unit VIII PERSONAL SELLING AND SALES PROMOTION
UNIT IX DISTRIBUTION AND STRATEGY
UNIT X MARKETING AND PUBLIC POLICY
Suggested Text Book Readings:
Marketing management by Phillip Kotler
Marketing Management By Mamoria ,Mulla Joshi
Marketing Management By Dr Gaurav Sankalp Sahitya bhawan Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
1. Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
 Course prerequisites: None
Programme:M.Com Year: 2023 Semester: II
Subject: Financial Management 2
Course Code: M.Com 205 Course Title: Financial Management 2
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Maximization of value of the firm by earning profits.
CO2 Determination of patterns of determining capital structure.
CO3 Assessment of working capital needs of the firm.
CO4 Focus on various decision of the firm like investment, financing and dividend.
Credits:4 Type of Course: Core/Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 CAPITAL BUDGETING
UNIT I CAPITAL BUDGETING
UNIT II CASH MANAGEMENT
BLOCK II CAPITALISATION
UNIT III THEORIES OF CAPITALISATION
UNIT IV NEED FOR CAPITAL STRUCTURE
UNIT V FINANCIAL PLANNING
UNIT VI LEVERAGES
BLOCK III WORKING CAPITAL MANAGEMENT
UNIT VII INTRODUCTION
UNIT VIII METHODS OF FORECASTING OF WORKING CAPITAL
UNIT IX INVENTORY MANAGEMENT
UNIT X RECEIVABLE MANAGEMENT
Suggested Text Book Readings:
Financial management by I M Pandey
Financial management By DR S P Gupta & Dr Gaurav Sankalp
Financial management By Prasana Chandra Mc Gill Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
 Course prerequisites: None
Programme:M.Com Year: 2023 Semester: III
Subject: Business Statistics
Course Code: M.Com 301 Course Title: Business Statistics
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Do calculation of arithmetic mean, median and mode and partition values.
CO2 Understand calculation of moments, skewness and kurtosis and determining whether the given
distribution is normal or not.
CO3 Understand Probability and applications of probability theory.
CO4 Understand correlation regression analysis and their applications.
CO5 Understand statistical testing and their applications
Credits:4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 INTRODUCTION TO STATISTICS
UNIT I MEASURES OF CENTRAL TENDENCY
UNIT II MEASURES OF SKEWNESS AND KURTOSIS
UNIT III PROBABILITY 1
UNIT IV PROBABILITY 2
UNIT V CONDITIONAL THEORY AND BAYES THEOREM
BLOCK 2 THEORITICAL DISTRIBUTIONS
UNIT VI BINOMIAL AND POISON DISTRIBUTION
UNIT VII NORMAL DISTRIBUTION
BLOCK 3 SAMPLING
UNIT VIII SAMPLING AND DATA COLLECTION
UNIT IX SAMPLING DISTRIBUTION
UNIT X DATA COLLECTION AND TECHNIQUES
UNIT XI STATISTICAL ESTIMATION
BLOCK 4 SAMPLING TEST
UNIT XII HYPOTHESIS ERRORS
UNIT XII LARGE AND SMALL SAMPLES
UNIT XIV NON PARAMETRIC TEST
UNIT XV CORRELATION AND REGRESSION
BLOCK 5 INDEX NUMBER AND QUALITY CONTROL
UNIT XVI STATISTICAL QUALITY CONTROL
UNIT XVII CONSTRUCTION OF CONTROL CHARTS
UNIT XVIII TIME SERIES
 UNIT XIX CHI SQUARE TEST
Suggested Text Book Readings:
Business Statistics by Prof J K Sharma
Business Statistics By Dr Gaurav Sankalp Agra book International
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counselling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
➢ https://youtu.be/pubpboman54
➢ https://youtu.be/rmGWxV7WWEQ
➢ https://youtu.be/MHoxm38KZ_g
➢ https://youtu.be/Y5AHlEBh-Ds
➢ https://youtu.be/VQcxfkIRIzU
Year of
Name of electronic media: YouTube incorporation:
2019
Course prerequisites: None
Programme:M.Com Year: 2023 Semester: III
Subject: Income Tax
Course Code: M.Com 302 Course Title: Income Tax
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Do calculation of arithmetic mean, median and mode and partition values.
CO2 Understand calculation of moments, skewness and kurtosis and determining whether the given
distribution is normal or not.
CO3 Understand Probability and applications of probability theory.
CO4 Understand correlation regression analysis and their applications.
CO5 Understand statistical testing and their applications.
Credits:4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
 1. Income Tax: Introduction and Important Definitions
2. Agricultural Income.
3. Residence and Tax Liability (Basis of Charge)
4.Exemptions from Tax (Non-taxable Income) Income from Salaries
5. Income from Salaries
6. Income from Salaries (Retirement)
Income from House Property
Profits and Gains of Business or Profession
9. Determination of Income of Certain Business or Profession on a Presumptive Basis...
10. Depreciation and Investment Allowance
11. Capital Gains
12. Income from Other Sources
13. Clubbing of Incomes and Deemed Incomes (Aggregation of Incomes)
14.Set-off and Carry Forward of Losses
15. Deductions to be Made from Gross Total Income while Computing Total Income
16. Computation of Total Income of Individuals.
17. Computation of Tax Liability of Individuals
18. Rebate and Relief of Tax
19. Assessment of Partnership Firms

Suggested Text Book Readings:

Income Tax Dr H .C. Mehrotra & Dr S P Goya,l Sahitya Bhawan (This book will be given in Place
of SLM)
Income Tax Taxmann Publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme: MBA Year: 2022 Semester: 2
Subject: Business Environment
Course Code: M.Com 303 Business Enviorment
Course Objectives:
• To understand the concepts of business and its environment.
• To analyse the overall business environment and evaluate its various components in business decision-
making.
• To discuss the contemporary issues in business.
• To examine and evaluate the business in International Environment.
Course Outcomes:
CO1: Learners would be acquainted with business objectives, dynamics of business and environment,
various types of business environment and its analysis. They will familiarize with the nature of business
environment and its components.
CO2: Develops basic understanding and demonstrate/develop conceptual framework of business
environment and generate interest in international business.
CO3: Understand the definition of ethics and the importance and role of ethical behaviour in the
business world.
CO4: Learners would be acquainted with various strategies of Global Trade. They would also discuss
Foreign Trade in India, Foreign Direct Investments, and its implications on Indian Industries.
CO5: Learners would describe and discuss Corporate Social Responsibility, Corporate
Governance and Social Audit.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 Management Concept And Principles
Unit I Overview of Business Environment
Unit II Complexities and Diversities of Business Environment in 21 st Century
Unit III Environmental Scanning
Unit IV Political Environment
Block 2 Economic Environment
Unit V Economic Environment
Unit VI Industrial Policy: Strategies And Evaluation Of Current Five Year Plan, New Industry
Policy And Industrial Licensing
Unit VII Economic Policy
Unit VIII Legal Environment
Block 3 Social Enviorment And Ethics
Unit IX Public Sector in India
Unit X Performance, Problem and Constraint of Public Sector
Unit XI Social Environment
Unit XII Business Ethics
Block 4 Technological Enviorment And Globlaisation
Unit XIII Technological Environment: Impact on Technology on Business ,
Unit XIV Technological Policy, Import of Technology, Problems in Technology Transfer
Unit XV International Environment: Emergence of Globalization, Control of FDI
Unit XVI Benefits and Problem from MNCs, WTO, its Role and Functions
Block 5 Corporate Governance
Unit XVII Meaning and Need of Corporate Restructuring
Unit XVIII Objectives and Procedure of Corporate Restructuring
Unit XIX Corporate Governance
Unit XX Benefits of Corporate Governance and its Present State in India
Suggested Text Book Readings:
➢ Cherunilam Francis, Business environment, Vikas Publishing House pvt ltd.
➢ Bedi Suresh, Business Environment Excel Books.
➢ Mital Enviornment, Excel books.
➢ A.C. Fernando, Business Environment.
➢ Saleem, Shaikh, Business Environment, Pearson.
This course can be opted as an elective by the Learners of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
Electronic media and other digital components in the curriculum:
Choose any one or more than one: (Electronic Media: Audio/Video Lectures, Online
Counseling/Virtual Classes/E-Contents/e-SLM/OER/supplementary links for reference/Video
Conferencing/Radio broadcast/Web Conferencing/ Other electronic and digital contents)
Year of
Name of electronic media
incorporation
 Course prerequisites: None
Programme:M.Com Year: 2023 Semester:III
Subject: Production Management 1
Course Code: M.Com 304 Course Title: Production Management 1
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand the role of human resource management in organizations and the factors shaping that
role.
CO2 Understand key concepts and Principles from the Area of Production Management
CO3 Apply key course concepts to actual Production Management problems in organizations.
CO4 Understand the inventory management impact on Production Management activities on
organizations.
CO5 Understand the implications of increasing diversity and globalization for production and material
handling processes.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 BASIC ISSUES PRODUCTION MANAGEMENT
UNIT I PRODUCTION AND OPERATION MANAGEMENT AND OVERVIEW
UNIT II NEED TO PRODUCTION SYSTEM ISSUES AND ENVIRONMENT
UNIT III TOTAL QUALITY MANAGEMENT
UNIT IV LATEST TECHNIQUES IN PRODUCTION MANAGEMENT
BLOCK 2 PRODUCTION AND FORECASTING
UNIT V NEED AN IMPORTANCE OF FORECASTING
UNIT VI QUALITATIVE METHODS OF FORECASTING 1
UNIT VII QUALITATIVE METHODS OF FORECASTING 2
UNIT VIII QUALITATIVE METHODS OF FORECASTING 3

BLOCK 3 PRODUCTION PLANNING

UNIT IX FACILITY LOCATION PLANNING
UNIT X CAPACITY PLANNING
Suggested Text Book Readings:
Production Management by B S Goel
Production Management by S N Chary
Production Management by R Parnaseelam
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
 transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester:III
Subject: Human Resource Management 1
Course Code: M.Com 305 Course Title: Human Resource Management 1
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand the role of human resource management in organizations and the factors shaping that
role.
CO2 Understand key concepts and Principles from the Area of HRM.
CO3 Apply key course concepts to actual HRM problems in organizations.
CO4 Understand the financial impact of HRM activities on organizations.
CO5 Understand the implications of increasing diversity and globalization for HRM processes.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 HUMAN RESOURCE MANAGEMENT
UNIT I HUMAN RESOURCE MANAGEMENT
UNIT II 2 HUMAN RESOURCE DEVELOPMENT
UNIT III STRATEGIC HUMAN RESOURCE MANAGEMENT
UNIT IV INTERNATIONAL HUMAN RESOURCE MANAGEMENT
BLOCK 2 HUMAN RESOURCE RECRUITMENT
UNIT V HUMAN RESOURCE PLANNING
UNIT VI HUMAN RESOURCE INFORMATION SYSTEM
UNIT VII RECRUITMENT AND SELECTION
UNIT VIII PLACEMENT AND INDUCTION
BLOCK 3 TRAINING AND DEVELOPMENT
UNIT IX TRAINING AND DEVELOPMENT
UNIT X EVALUATION OF TRAINING HUMAN RESOURCE MANAGEMENT
Suggested Text Book Readings:
➢ Human resourse Management by L M Prasad
➢ Human Resource Management by k Ashwathapa
➢ Human Resource Management by Dr Gaurav Sankalp, Sahitya Bhawan Publication
➢ Human Resource Management by Dr Gyan Prakash Yaday, Swastik Publication New Delhi
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
 transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: IV
Subject: Goods & Services Tax
Course Code: M.Com 401 Course Title: Goods & Services Tax
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management
Course Outcomes:
After studying of this course, learners outcomes are:
CO1- Provide the knowledge of Goods & Services Tax to learners.
CO2 – Introduce with rules and regulations of GST.
CO3 – learner will know how to Prepare GST statement and analysis.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 GST PAYMENT
UNIT I PREPARATION OF TAX INVOICE
UNIT II COMPOSITION LEVY
UNIT III INPUT TAX CREDIT
UNIT IV INPUT SERVICES DISTRIBUTORS IN GST
BLOCK 2 GST ASSESSMENT AND TAX AUDIT
UNIT V PAYMENT OF GST
UNIT VI TAX DEDUCTION AND TAX COLLECTOR AT SOURCE
UNIT VII REFUNDS
UNIT VIII TAX LIABILITY UNDER RESERVE CHARGE
UNIT IX PROVISIONS REGARDING JOB WORK
UNIT X RETURNS UNDER GST
UNIT XI ASSESSMENT SCRUTINY AND TAX AUDIT
UNIT XII ELECTRONIC COMMERCE
UNIT XIII ANTI PROFITEERING MEASURES
UNIT XIV AVOIDANCE OF DUAL CONTROL
BLOCK 3 CUSTOMS LAW
UNIT XV CUSTOM DUTY: BASIC CONCEPT
UNIT XVI TYPES OF CUSTOM DUTY
VALUATION AND CALCULATION OF CUSTOM DUTY
UNIT XVII PERSONAL BAGGAGE : RULES AND EXEMPTIONS
Suggested Text Book Readings:
➢ Goods and services tax by Taxman Publication
➢ Goods and services tax by Sahitya bhawan Publication
➢ Goods and services tax by Dr Ekta Verma, Sikha Publication
➢ Goods and services tax by Dr Vikas Singh
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester: IV
Subject: Business Ethics
Course Code: M.Com 402 Course Title: Business Ethics
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective understanding
of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1Understand and use the concept of Business Ethics.
CO2 Judge the reliability and validity of ethics in business.
CO3Use of ethics in decision making
CO4 Use ethics in social development and organizational behaviour

Credits: 4 Type of Course: Core/Elective (Core)

Category of Course: Compulsory Value addition/ Skill development

Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 AN OVERVIEW OF BUSINESS ETHICS
UNIT I INTRODUCTION
UNIT II ECONOMIC ISSUES
UNIT III FRAMEWORK FOR ETHICAL DECISION MAKING
UNIT IV CORPORATE GOVERNANCE
BLOCK 2 INDIVIDUAL & ORGANISATIONAL FACTORS
UNIT V MORAL PHILOSOPHY
UNIT VI THE ROLE OF CORPORATE CULTURE AND LEADERSHIP
UNIT VII INTERPERSONAL RELATIONSHIPS IN ORGANIZATION
UNIT VIII THE ROLE OF OPPORTUNITY AND CONFLICT
BLOCK III EXTERNAL CONTEXT
UNIT IX ECOLOGY
UNIT X CONSUMERS
UNIT XI ADVERTISING ETHICS
BLOCK IV INTERNAL CONTEXT
UNIT XII JOB DISCRIMINATION
UNIT XIII THE EMPLOYEE’S OBLIGATION
UNIT XIV NEED FOR ORGANIZATIONAL ETHICS PROGRAM
UNIT XV THE ETHICS AUDIT
 BLOCK V BUSINESS ETHICS IN A GLOBAL ECONOMY
UNIT XVI ETHICAL PERCEPTIONS
UNIT XVII GLOBAL VALUES
UNIT XVIII CORPORATE GOVERNANCE
UNIT XIX BOARD OBJECTIVES AND STRATEGIES
UNIT XX ACCOUNTING STANDARDS & ACCOUNTING DISCLOSURES.
Suggested Text Book Readings:
Business Ethics By john C Maxwell
Business Ethics by A C Fernando
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be consider
for the credit transfer. The title of the course must be same as the one in which credit transfer is applied
for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester:4
Subject: Security and Portfolio Analysis
Course Code: M.Com 403 Course Title: Security and Portfolio Analysis
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management.
Course Outcomes:
After studying of this course, learners outcomes are:
CO1- Provide the knowledge of Security and Portfolio Analysis to learners.
CO2 – Introduce learner with the share and mutual funds.
CO3 – Prepare and analyze the portfolio
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Compulsory Value addition/ Skill development
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
Block 1 INVESTMENT DECISIONS
Unit I NATURE AND SCOPE OF INVESTMENT DECISIONS
Unit II COMPONENTS OF INVESTMENT RISK
Unit III VALUATION OF SECURITY
Unit IV THE DYNAMIC VALUATION PROCESS
Block 2 PRIMARY AND SECONDARY MARKET
Unit V ORGANISATION AND FUNCTIONING
Unit VI REGULATION OF OTCEI
Unit VII SECURITY AND EXCHANGE BOARD OF INDIA
Unit VIII ECONOMY AND INDUSTRIAL

UNIT IX COMPANY LEVEL ANALYSIS

UNIT X TECHNICAL ANALYSIS
 UNIT XI EFFICIENT MARKET HYPOTHESIS
BLOCK IV PORTFOLIO ANALYSIS
UNIT XII CONCEPTUAL FRAMEWORK
UNIT XIII PORTFOLIO SELECTION
UNIT XIV CAPITAL MARKET THEORY
UNIT XV PORTFOLIO REVISION
Suggested Text Book Readings:
Security and Portfolio Analysis by Dr B P Aggrawal Sahitya Bhawan Publication Agra
Security and Portfolio Analysis by S C Manchandana new age publication
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
1. Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester:IV
Subject: Production Management 2
Course Code: M.Com 404 Course Title: Production Management 2
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand the role of human resource management in organizations and the factors shaping that
role.
CO2 Understand key concepts and Principles from the Area of Production Management
CO3 Apply key course concepts to actual Production Management problems in organizations.
CO4 Understand the inventory management impact on Production Management activities on
organizations.
CO5 Understand the implications of increasing diversity and globalization for production and material
handling processes.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 FACILITY PLANNING
UNIT I FACILITY PLANNING
UNIT II AGGREGATE PRODUCTION PLANNING
BLOCK II WORK SYSTEM DESIGN
UNIT III WORK SYSTEM DESIGN
UNIT IV MANAGEMENT INFORMATION AND PRODUCTION SYSTEM
UNIT V JUST IN TIME
UNIT VI LOGISTIC MANAGEMENT
 BLOCK III WORK SYSTEM DESIGN
UNIT VII ISSUES IN MATERIALS MANAGEMENT
UNIT VIII INDEPENDENT DEMAND INVENTORY SYSTEM
UNIT IX DEPENDENT DEMAND INVENTORY SYSTEM
UNIT X SCHEDULING
Suggested Text Book Readings:
Production Management by B S Goel
Production Management by S N Chary
Production Management by R Parnaseelam
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:
Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.

Course prerequisites: None

Programme:M.Com Year: 2023 Semester:IV
Subject: Human Resource Management 2
Course Code: M.Com 405 Course Title: Human Resource Management 2
Course Objectives:
✓ To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
✓ To enable a student well versed in national as well as international trends.
✓ To enhance the working culture of entrepreneurs by application of principles of management accounting.
✓ Increasing profitability of the organization with the help of statistical methods.
✓ To ensure the better financial position of organization by effective financial management.
✓ To develop the understanding of futures affecting the business. For the efficient and effective
understanding of principles and practice of management.
✓ To find out the appropriate commercial activities with the help of effective communications and research
methods.
✓ To ensure the availability of goods and services by use of marketing management principles.
✓ To correlation the managerial economics with labor economics and international economics.
✓ To operate the enterprises and small business units by effective use of human resource management
Course Outcomes:
After studying of this course, learners outcomes are:
CO1 Understand the role of human resource management in organizations and the factors shaping that
role.
CO2 Understand key concepts and Principles from the Area of HRM.
CO3 Apply key course concepts to actual HRM problems in organizations.
CO4 Understand the financial impact of HRM activities on organizations.
CO5 Understand the implications of increasing diversity and globalization for HRM processes.
Credits: 4 Type of Course: Core/Elective (Core)
Category of Course: Discipline Specific Elective Value addition/ Skill development
Course (DEC)
Max. Marks: 70 Min. Passing Marks: 24
(Syllabi should be framed block wise/unit wise; No of blocks and units may change)
BLOCK 1 TRAINING AND DEVELOPMENT
UNIT I EXECUTIVE DEVELOPMENT PROGRAMME
UNIT II MANAGEMENT DEVELOPMENT
BLOCK II APPRAISAL SYSTEM
UNIT III PERFORMANCE APPRAISAL
UNIT IV COMPENSATION ADMINISTRATION
UNIT V INCENTIVES PAYMENT
UNIT VI POTENTIAL APPRAISAL
BLOCK III INDUSTRIAL RELATION AND TRADE UNION
 UNIT VII INDUSTRIAL RELATION
UNIT VIII DISCIPLINE & GRIEVANCE CELL PROCEDURE
UNIT IX TRADE UNIONISM
UNIT X LABOUR VERIFICTAION
Suggested Text Book Readings:
➢ Human resourse Management by L M Prasad
➢ Human Resource Management by k Ashwathapa
➢ Human Resource Management by Dr Gaurav Sankalp, Sahitya Bhawan Publication
➢ Human Resource Management by Dr Gyan Prakash Yaday
This course can be opted as an elective by the students of following subjects: Any one
Suggested equivalent online courses (MOOCs) for credit transfer:

Any course offered in MOOCS/ Swayam Portal conducted by UGC, IIMS or IGNOU shall be
consider for the credit transfer. The title of the course must be same as the one in which credit
transfer is applied for.
 M.Com (Master in Commerce)
Programme Outcomes

PO 1 To acquaint a student with conventional as well as contemporary areas in the discipline of commerce.
PO 2 To enable a student well versed in national as well as international trends.
PO 3To enhance the working culture of entrepreneurs by application of principles of management accounting.
PO4 Increasing profitability of the organization with the help of statistical methods.
PO5 To ensure the better financial position of organization by effective financial management.
PO6 To develop the understanding of futures affecting the business. For the efficient and effective understanding
of principles and practice of management.
PO7 To find out the appropriate commercial activities with the help of effective communications and research
methods.
PO8 To ensure the availability of goods and services by use of marketing management principles.
PO9 To correlation the managerial economics with labor economics and international economics.
PO 10 To operate the enterprises and small business units by effective use of human resource management.
Course Title of Course
Code
M.CO CO1 Accounting and Finance for Managers
M 101 Course Objective:
CO 1 To make learners aware of Financial and accounting practices
CO 2 To make learners enhance their capabilities and skills
CO 3 To make learners aware with best practices adopted in the industry in
the field of accounting and finance.
CO 4 To make learners aware with new rules and regulations adopted by the
industry made by the government
CO 5 To provide practical knowledge of the subject
CO6 To develop analytical skills of learners.
M.CO CO2 Organizational Behavior
M 102 Course Objective:
CO 1 To make learners aware of Behavior functions
CO2 To make learners enhance their capabilities and skills
CO3 To make learners aware with the Emotional Intelligence
CO4 To develop management skills and develop leadership qualities.
M.CO CO3 Entrepreneurship and small business management
M 103 Course Objective:
CO1 To make learners aware of Management of New and Small enterprises.
CO2 To make learners enhance their capabilities and skills by knowing
various laws related towards the field.
CO3 To make learners aware with best practices adopted in the industry in
the field of Management of New and Small enterprises.
CO4 To develop new skills in the learners needed in the industry.
CO5 To develop analytical skills of learners.
CO6 To provide practical knowledge of the subject
M.CO CO4 Marketing Management -1
M 104 Course Objective:
CO 1 To make learners aware of Marketing practices
CO 2 To make learners enhance their capabilities and skills
CO 3 To make learners aware with best practices adopted in the industry in
the field of Marketing management
CO 4 To develop new skills in the learners needed in the industry.
M.CO CO 5 Financial management -1
M 105 CO1 Maximization of value of the firm.
CO2 Determination of patterns of determining capital structure.
CO3 Assessment of working capital needs of the firm.
CO4 Focus on various decision of the firm like investment, financing and
dividend.
M.Com CO6 Mini Project
106 After studying of this course, learners outcomes are:
CO1 To have an idea of project designing and writing
Co2 To enhance writing ability and in-depth knowledge of subject
CO 3 To Understand the relevance of subject in the present life scenario
CO4 to enhance skill about the subject on which mini project is done
M.CO CO07 Research Methodology
M 201 Course Objective:
CO 1 To make learners aware of statistical techniques used in research.
CO 2 To make learners enhance their capabilities and skills needed for
decision making.
CO 3 To make learners aware with the basic statistical tools and its
usefulness in decision making
CO 4 To make learners enhance their skills
CO 5 To develop analytical skills of learners.
CO6 To provide practical knowledge of the subject
M.CO CO08 Principles of management
M 202 After studying of this course, learners outcomes are:

CO1 Understand fundamental concepts and principles of management,

including the basic roles, skills, and functions of management.
CO2 With the help of interactions between the environment, technology,
human resources, and organizations in order to achieve its objective.
CO3 Understand realistic and practical applications of management
concepts.
CO4 Compare and contrast different types, roles and styles of managers
across organizations
M.CO CO09 Managerial Economics
M 203 After studying of this course, learners outcomes are:
CO1 Understand background of managerial economics.
CO2 Develop an understanding of role and function of managers.
CO3 Provide a detailed view of various roles played by cost and revenue in
business.
CO4 Understand the term inflation and measures to control inflation.
M.CO CO10 Marketing Management -2
M 204 After studying of this course, learners outcomes are:
CO1 Evaluate the significance of marketing.
CO2 Analyze the relationships between marketing management and the
political, economic, legal and social policies and its impact on business.
CO3 Identify the role and significance of various elements of marketing mix.
CO4 To evaluate the role and relevance of marketing organization in current
marketing conditions.
CO5 Understanding the marketing concepts in global environment. and its
relevance.
M.CO CO11 Financial Management -2
M 205 After studying of this course, learners outcomes are:
CO1 Maximization of value of the firm.
CO2 Determination of patterns of determining capital structure.
CO3 Assessment of working capital needs of the firm.
CO4 Focus on various decision of the firm like investment, financing and
dividend.

M.CO CO12 Mini Project

M 206 After studying of this course, learners outcomes are:
CO1 To have an idea of project designing and writing
Co2 To enhance writing ability and in-depth knowledge of subject
CO 3 To Understand the relevance of subject in the present life scenario
CO4 to enhance skill about the subject on which mini project is done
M.CO CO13 Business Statistics (M.Com-301)
M 301
After studying of this course, learners outcomes are:
CO1 Do calculation of arithmetic mean, median and mode and partition
values.
CO2 Understand calculation of moments, skewness and kurtosis and
determining whether the given distribution is normal or not.
CO3 Understand Probability and applications of probability theory.
CO4 Understand correlation regression analysis and their applications.
CO5 Understand statistical testing and their applications.
M.CO CO14 Income tax
M 302 After studying of this course, learners outcomes are:
CO1 To make learners aware about the concept of Income Tax
CO2 To make learners enhance their capabilities and skills
CO3 To make learners aware with best practices adopted in the industry in
the field of Income Tax
CO4 To make learners aware with new rules and regulations adopted by the
government
CO5To develop analytical skills of learners.
CO6 To provide practical knowledge of the subject
M.CO CO15 Business Environment
M 303 Course Objective:
CO1 To make learners aware of Economic and social environment of
business and industry
CO 2 To make learners enhance their capabilities and skills
CO 3 To make learners aware with best practices adopted in the industry
CO 4 To make learners aware with new rules and regulations adopted by the
industry made by the government
CO 5 To develop new skills in the learners needed in the industry.
M.CO CO 16 Production management
M 304 Course Objective:
CO 1 To make learners aware of Management of Machines and Materials
CO 2 To make learners enhance their capabilities and skills
CO 3 To make learners aware with best practices adopted in the industry in
the field of production and operations management.
CO 4 To make learners aware with new rules and regulations adopted by the
industry made by the government
CO 5 To provide practical knowledge of the subject
CO 6 To develop analytical skills of learners.
M.CO CO17 Human Resource management
M 305 Course Objective:
CO1 To make learners aware of Human Resource practices
CO2 To make learners enhance their capabilities and skills
CO3 To make learners aware with best practices adopted in the industry in
the field of HRM.
CO4 To develop new skills in the learners needed in the industry.
M.Com Co 18 Mini Project
306 After studying of this course, learners outcomes are:
CO1 To have an idea of project designing and writing
Co2 To enhance writing ability and in-depth knowledge of subject
CO 3 To Understand the relevance of subject in the present life scenario
CO4 to enhance skill about the subject on which mini project is done
M.CO CO 19 Goods and Services Tax
M 401 CO1 To understand the concept of Goods & Service Tax
CO2 To understand importance of GST in economy
CO 3 To have a practical idea about GST and its implementation
CO4 to learn the various dimensions in which GST is helping the growth of
India
M.CO CO 20 Business Ethics
M 402 Course Objective:
CO1 To make learners aware of Corporate Policies and Practices
CO2 To make learners enhance their capabilities and skills
CO3 To make learners aware with best practices adopted in the industry in
the field of strategic management.
CO4 To make learners aware with new rules and regulations adopted by the
industry made by the government
CO5 To develop competitive skills in the learners and make them leaders
who can works as strategist in the industry.
CO6 To develop analytical skills of learners.
CO7 To provide practical knowledge of the subject
M.CO CO21 Security Analysis and Portfolio Management
M 403 Course Objective:
CO 1 To make learners aware of Security Analysis and Portfolio
Management
CO 2 To make learners enhance their capabilities and skills
CO 3 To make learners aware with best practices adopted in the industry in
the field of accounting and finance.
CO 4 To make learners aware with new rules and regulations adopted by the
industry made by the government
CO 5 To develop new skills in the learners needed in the industry.
CO 6 To develop analytical skills of learners.
CO 7 To provide practical knowledge of the subject
M.CO CO22 Production management
M 404 Course Objective:
CO 1 To make learners aware of Management of Machines and Materials
CO 2 To make learners enhance their capabilities and skills
CO 3 To make learners aware with best practices adopted in the industry in
the field of production and operations management.
CO 4 To make learners aware with new rules and regulations adopted by the
industry made by the government
CO 5 To provide practical knowledge of the subject
CO 6 To develop analytical skills of learners.
M.CO CO 23 Human Resource management
M 405 Course Objective:
CO1 To make learners aware of Human Resource practices
CO2 To make learners enhance their capabilities and skills
CO3 To make learners aware with best practices adopted in the industry in
the field of HRM.
CO4 To develop new skills in the learners needed in the industry.
M.CO CO24 Comprehensive Viva-voce
M 406 Course Objective:
CO 1 To make learners aware of all the subject taught in MBA
CO 2 To make learners enhance their communication skills
CO 3 To make learners enhance their motivation level
CO 4To develop analytical skills of learners.
CO5 To provide practical knowledge of the subject
 APPENDIX-II
Guidelines for Mini Project
 Mini Project

Mini project are an integral component of the M.Com. programme. The project will be from any area
related to the subject Importance has been given to the utility of an areas with respect to real life
experience, development of experimental skills, and industrial applications. Mini project worth 4 credits
will require full-time activity of the learner for a weak. During this time a student has to work for
around 60 hours. Around 40 hours would be spent on observation and data collection work,
calculations, preparations of records, viewing or listening to the video/audio programmes and the
remaining time will be used for writing the mini project.

The project will be of atleast 30 pages having a case study of any topic related to the subject opted in
the respective semester.

Maximum Marks 100

• Learner had to submit a mini project under the supervision of a guide who is faculty member on a related
topic of commerce.
• Two copies of dissertation is to be prepared by the learner, two copies to be made. One copy is to be
submitted with assignment work and one copy should be kept by the learner after the signature of the guide.
• The learner should take the topic from the concern faculty at the start of semester
• The Supervisor must be Faculty member of Commerce and management in any University or degree
college.
• For any query learner can contact the course coordinator between at working hours only

The Mini Project Report must contain following contents.

i. Company/ Organization/ Institution Profile

ii. Objective of the Training
iii. Research Methodology
iv. Introduction about the research problem
v. Questionnaire
vi. Analysis (using various statistical tools and diagrammatic representation etc.)
vii. Findings & Conclusion
viii. Recommendations
ix. Bibliography
 (Sample of Cover page)

Mini PROJECT REPORT

ON
“Title of Project”
SUBMITTED IN PARTIAL FULFILLMENT OF
MASTER OF COMMERCE (M.COM)

UNDER GUIDANCE OF: SUBMITTED BY:

Name of Guide Name of Learner
Designation of Guide Enrollment number
Name of University Semester
Course Code i.e 106/206/306

Signature of Supervisor Signature of Learner

UTTAR PRADESH RAJASHRI TONDON OPEN UNIVERSITY (UPRTOU)

(date of submission with year)