RAJEEV GANDHI GOVERNMENT POST GRADUATE

COLLEGE AMBIKAPUR (C.G.)

DEPARTMENT OF COMMERCE

Learning Outcomes based Curriculum

For

MASTER OF COMMERCE

Syllabus of M.Com. (C.B.C.S.)

SESSION 2023-24
 MASTERS OF COMMERCE
PROGRAM OUTCOME (POs)
PO 01: To provide a systematic and rigorous learning and exposure to
accounting and Finance related disciplines.

PO 02: To train the student to develop conceptual, applied and research skills
as well as competencies required for effective problem solving and
right decision making in routine and special activities relevant to
financial management and accounting transactions of a business.

PO 03: To acquaint a student with conventional as well as contemporary areas

in the discipline of Commerce.

PO 04: To enable a student well versed in national as well as international

trends in commerce.

PO 05: To facilitate the students for conducting business, accounting and

auditing practices, role of regulatory bodies in corporate and financial
sectors nature of various financial instruments.

PO 06: To provide in-depth understanding of all core areas specifically

Advanced Accounting, International Accounting, Management, Security
Market Operations and Business Environment, Research Methodology
and Tax planning.
 MASTERS OF COMMERCE
PROGRAM SPECIFIC OUTCOME (PSOs)
After Completing Masters in Commerce students are able to:

PO 01: Develop an ability to apply knowledge acquired in problem solving.

PO 02: Ability to work in teams with enhanced interpersonal skills and

communication.

PO 03: The students can work in different domains like Accounting, Taxation,
HRM, Banking and administration. Ability to start their own business.

PO 04: Ability to work in MNCs as well as private and public companies.

PO 05: To develop team work, leadership and managerial and administrative

skills.

PO 06: Students can go further for professional courses like CA/

CS/CMA/CFA.
 Relevance of Course to Global/National/Regional and Local Development Needs

M. Com. First semester

Relevance
Paper Course Code Course Title Description
Global National Regional Local
Nature, Scope, Objective of a firm, Economics theory and managerial theory,
CCC MCM101 Managerial Economics Managerial economist’s role and responsibilities. Fundamental Economics, ✓ ✓ ✓ ✓
Demand Analysis, Theory of consumer Choice, Production Theory
Accounting for share capital, final accounts of companies, Amalgamation and
CCC MCM102 Advanced Accounting internal reconstruction of Companies, accounting for holding and subsidiary ✓ ✓ ✓ ✓
companies, liquidation of companies.
Management Accounting- objectives, nature and its scope, accounting plan and
CCC MCM103 Management Accounting responsibilities centres, budgeting, standard costing and variance analysis, ✓ ✓ ✓ ✓
marginal costing.
Social Outreach, Internship Social outreach and practical experience in the field, enhancement of
OSC MCMS01 entrepreneur’s skill, acquaint to real life working conditions. ✓ ✓ ✓ ✓
& Entrepreneurship
Meaning of constitution and constitutional government, concept of state and
Constitutionalism & Indian
ECC/CB MCMA01 citizenship, Union executives, Parliament of India, controller and Accountant ✓ ✓ ✓
Political System
General of India.
Probability and expectation, addition, multiplication and their theorem, analysis of
time series, sampling distribution and estimation, hypothesis testing , non-
ECC/CB MCMA02 Advanced Business Statistics ✓ ✓ ✓ ✓
parametric test, chi square test, median test and rank correlation test, regression
analysis.
Nature and scope of Business Finance, objectives of financial management,
planning for funds and financial plan, difference between capitalisation and
ECC/CB MCMA03 Business Finance ✓ ✓ ✓ ✓
capital structure, pattern of capital requirement- long and short term, sources of
raising of funds.
Promotion decision, determining advertising budget, marketing planning
ECC/CB MCMA04 Marketing management ,organising and control, marketing organisations, issue and development of ✓ ✓ ✓ ✓
marketing.
Meaning Nature and scope of marketing, market analysis and selection, marketing
ECC/CB MCMA05 Principles of Marketing environment, market segmentation, product decision, development of a new ✓ ✓ ✓ ✓
product, pricing decision, distribution channel and physical distribution.
M. Com. Second semester
Course Relevance
Paper Course Title Description
Code Global National Regional Local
Theory of cost and estimation, price determination under different market conditions,
CCC MCM201 Business Economics
pricing practices, business cycle and inflation. ✓ ✓ ✓ ✓
Accounts of general insurance companies, banking companies, public utility concerns
CCC MCM202 Specialized Accounting
and double accounting system, royalty accounts and investment accounts. ✓ ✓ ✓ ✓
Accounting for Managerial Break even analysis, financial statement analysis, cash flow and fund flow analysis,
CCC MCM203
Decision contemporary issues of Management Accounting, reporting to management. ✓ ✓ ✓ ✓
Research Methodology & Concept of research, selection of problem for research, tools of research, sampling,
OSC MCMS02
Computer Application : Basics methods of research, treatment of data and report writing. ✓ ✓ ✓ ✓
Evolution of forest and wildlife laws, forest protection and law, Wildlife Protection and
ECC/CB MCMB01 Forest & Environment Laws law, introduction to legal system, legislative Framework for pollution control,
environmental constitutionalism. ✓ ✓ ✓
Statistical decision theory, statistic Estimation and test theory, Association of
ECC/CB MCMB02 Advanced Statistics
attributes, statistical quality control, interpolation and extrapolation. ✓ ✓ ✓ ✓
SEBI Act 1992, MRTP act 1969, Consumer Protection Act 1986, FEMA Act 1999,
ECC/CB MCMB03 Business Laws
WTO. ✓ ✓ ✓
Marketing strategy designing, marketing mix strategies, customer orientation in
ECC/CB MCMB04 Marketing Strategy
marketing, recent issues in marketing strategy. ✓ ✓ ✓ ✓
Advertising & Sales Objectives and functions of advertising, pre-launch advertising decisions, promotional
ECC/CB MCMB05
Management management, personal selling, sales management. ✓ ✓ ✓ ✓
Personal Management, concept, definition, importance and objective, personal policies,
ECC/CB MCMB06 Personnel Management program and procedures, manpower planning, recruitment and selection, performance
appraisal, employees benefit and services. ✓ ✓ ✓ ✓
M. Com. Third semester
Course Relevance
Paper Course Title Description
Code Global National Regional Local
School of Management thought, managerial functions, staffing, directing, coordination,
CCC MCM301 Management Concept control, motivation, group dynamics and team development ✓ ✓ ✓ ✓
Organisational behaviour, leadership, organisational conflict, interpersonal and
CCC MCM302 Organisational Behaviour organisational communication, organisational development. ✓ ✓ ✓ ✓
Cost accounting, labour costing, unit costing, job and contract costing, process costing,
CCC MCM303 Advance Cost Accounting operating costing ✓ ✓ ✓ ✓
Introduction, nature, basic concepts and international conventions, law of copyright,
OSC LLM304 Intellectual Property Rights law of patent, law of Trademark, design and other forms of geographical indications.
✓ ✓ ✓ ✓
Tribal studies, schedule tribes in India, illiteracy in tribes, problem of Health and
ECC/CB MCMC01 Tribal Studies sanitation, welfare concept in tribes, tribal development programmes for schedule
tribes, tribal welfare and advisory agencies in India
✓ ✓ ✓
Concept of strategy and Diagnostics strategy formation and choice of alternatives,
ECC/CB MCMC02 Strategic Management functional strategies, strategy implementation, strategy evaluation. ✓ ✓ ✓ ✓
Meaning and scope of international marketing, foreign market selection, quality issues
ECC/CB MCMC03 International Marketing and after sale services, promotion of product and services abroad, export policy and
practices in India.
✓ ✓ ✓ ✓
Fundamentals of production management, production planning, process designing,
ECC/CB MCMC04 Production Management work measurement and work standard, production control. ✓ ✓ ✓ ✓
Life Insurance- introduction and policy, premium and annuity, life insurance and his
ECC/CB MCMC05 Life Insurance working, privatization of life insurance in India. ✓ ✓ ✓ ✓
Accounting standards in India, branch accounting lease and social accounting,
ECC/CB MCMC06 Accounting Methods accounting for price level changes, human resource accounting, government
accounting and insolvency accounts.
✓ ✓ ✓ ✓
M. Com. Fourth semester
Course Relevance
Paper Course Title Description
Code Global National Regional Local
The Companies Act 2013, meetings and resolutions, Negotiable Instrument Act 1881,
CCC MCM401 Corporate Legal Framework monopoly’s and restrictive trade practices act 1969, legal environment for security
market. ✓ ✓ ✓
Introduction to marketing research, marketing research process, data collection in
CCC MCM402 Marketing Research
sampling, data analysis and report preparation, marketing research application. ✓ ✓ ✓ ✓
Properties of financial asset, Nature and scope of Security Analysis, fundamental
CCC MCM403 Investment Management
analysis, valuation of security, efficient market hypothesis. ✓ ✓ ✓ ✓
OSC MCMS04 Dissertation Preparation of a brief report on the basis of data collected and data analysis ✓ ✓ ✓ ✓
Consumer behaviour, individual differences in consumers, external determinants of
ECC/CB MCMD01 Consumer Behavior consumer behaviour, models of consumer behaviour, cross cultural dimensions of
consumer behaviour. ✓ ✓ ✓ ✓
Financial Institutions and Indian financial system, Reserve Bank of India, commercial banks, development and
ECC/CB MCMD02
markets banks, unit Trust of India. ✓ ✓ ✓ ✓
GST- introduction and meaning, registration under GST, returns and accounts, turnover
ECC/CB MCMD03 Goods and Service Tax
and GST demand and recovery, refund of tax. ✓ ✓ ✓
The Factories Act 1949, the industrial dispute 1947, the trade union act 1926, the
ECC/CB MCMD04 Industrial Laws workman compensation act 1923, Employees Provident Fund act 1952, payment of
ways act 1936, the minimum wage act 1948. ✓ ✓ ✓
Banks- concept and functions, accounts of customer’s, employment of banks, purchase
ECC/CB MCMD05 Bank Management
/discounting of bills, securities. ✓ ✓ ✓ ✓
Introduction to Information Introduction to Information Technology, electronic business, payment system, storage
ECC/CB MCMD06
Technology and database, database management system. ✓ ✓ ✓ ✓
 CURRICULAM ENRICHMENT
CROSS - CUTTING ISSUES
MASTERS OF COMMERCE
ENVIRONMENT
Any
PROGRAMME COURSE CODE & GENDER HUMAN PROFESSIONAL & LINK FOR
DESCRIPTION other
NAME NAME EQUALITY VALUES ETHICS SUSTAINABLE SYLLABUS
issue
DEVELOPMENT

MCM101 Nature, Scope, Objective of a firm, Economics theory and managerial theory,
Managerial Managerial economist’s role and responsibilities. Fundamental Economics, Demand  
Economics Analysis, Theory of consumer Choice, Production Theory ✓ ✓
MCM102 Accounting for share capital, final accounts of companies, Amalgamation and internal
Advanced reconstruction of Companies, accounting for holding and subsidiary companies,
Accounting liquidation of companies.
✓ ✓  
MCM103 Management Accounting- objectives, nature and its scope, accounting plan and
Management responsibilities centres, budgeting, standard costing and variance analysis, marginal
Accounting costing. ✓ ✓ ✓  
MCMS01 Social outreach and practical experience in the field, enhancement of entrepreneur’s
Social Outreach, skill, acquaint to real life working conditions.
Internship &
Entrepreneurship ✓ ✓ ✓ ✓ 
MCMA01 Meaning of constitution and constitutional government, concept of state and
M. Com. Constitutionalism citizenship, Union executives, Parliament of India, controller and Accountant General
First & Indian of India.
semester Political System ✓ ✓ ✓ ✓ 
MCMA02 Probability and expectation, addition, multiplication and their theorem, analysis of
Advanced time series, sampling distribution and estimation, hypothesis testing, non-parametric
Business test, chi square test, median test and rank correlation test, regression analysis.
Statistics ✓  
Nature and scope of Business Finance, objectives of financial management, planning
MCMA03 for funds and financial plan, difference between capitalisation and capital structure,
Business Finance pattern of capital requirement- long and short term, sources of raising of funds.
✓ ✓  
MCMA04 Promotion decision, determining advertising budget, marketing planning, organising
Marketing and control, marketing organisations, issue and development of marketing.
management ✓ ✓ ✓ ✓ 
Meaning Nature and scope of marketing, market analysis and selection, marketing
MCMA05 environment, market segmentation, product decision, development of a new product,
Principles of pricing decision, distribution channel and physical distribution.
Marketing
✓ ✓ ✓ 
 ENVIRONMENT
Any
PROGRAMME COURSE CODE & GENDER HUMAN PROFESSIONAL & LINK FOR
DESCRIPTION other
NAME NAME EQUALITY VALUES ETHICS SUSTAINABLE SYLLABUS
issue
DEVELOPMENT
MCM201
Theory of cost and estimation, price determination under different market conditions,
Business
pricing practices, business cycle and inflation.
Economics ✓ ✓   
MCM202
Accounts of general insurance companies, banking companies, public utility concerns
Specialized
and double accounting system, royalty accounts and investment accounts.
Accounting ✓ ✓  
MCM203
Accounting for Break even analysis, financial statement analysis, cash flow and fund flow analysis,
Managerial contemporary issues of Management Accounting, reporting to management.
Decision ✓ ✓   
MCMS02
Research
Methodology & Concept of research, selection of problem for research, tools of research, sampling,
Computer methods of research, treatment of data and report writing.
Application :
Basics ✓ ✓ ✓   
M. Com. MCMB01
Evolution of forest and wildlife laws, forest protection and law, Wildlife Protection and
Second Forest &
law, introduction to legal system, legislative Framework for pollution control,
semester Environment
environmental constitutionalism.
Laws ✓ ✓ ✓  
MCMB02
Statistical decision theory, statistic Estimation and test theory, Association of attributes,
Advanced
statistical quality control, interpolation and extrapolation.
Statistics ✓ ✓   
MCMB03 SEBI Act 1992, MRTP act 1969, Consumer Protection Act 1986, FEMA Act 1999,
Business Laws WTO. ✓ ✓ ✓  
MCMB04
Marketing strategy designing, marketing mix strategies, customer orientation in
Marketing
marketing, recent issues in marketing strategy.
Strategy ✓ ✓ ✓ ✓  
MCMB05
Advertising & Objectives and functions of advertising, pre-launch advertising decisions, promotional
Sales management, personal selling, sales management.
Management ✓ ✓ ✓  
MCMB06 Personal Management, concept, definition, importance and objective, personal policies,
Personnel program and procedures, manpower planning, recruitment and selection, performance
Management appraisal, employees benefit and services. ✓ ✓ ✓   
 ENVIRONMENT
Any
PROGRAMME COURSE CODE & GENDER HUMAN PROFESSIONAL & LINK FOR
DESCRIPTION other
NAME NAME EQUALITY VALUES ETHICS SUSTAINABLE SYLLABUS
issue
DEVELOPMENT
MCM301 School of Management thought, managerial functions, staffing, directing, coordination,
Management control, motivation, group dynamics and team development
Concept ✓ ✓ ✓  
MCM302 Organisational behaviour, leadership, organisational conflict, interpersonal and
Organisational organisational communication, organisational development.
Behaviour ✓ ✓ ✓ ✓  
MCM303 Cost accounting, labour costing, unit costing, job and contract costing, process costing,
Advance Cost operating costing
Accounting ✓ ✓ ✓  
LLM304 Introduction, nature, basic concepts and international conventions, law of copyright, law
Intellectual of patent, law of Trademark, design and other forms of geographical indications.
Property Rights ✓ ✓ ✓  
Tribal studies, schedule tribes in India, illiteracy in tribes, problem of Health and
MCMC01 sanitation, welfare concept in tribes, tribal development programmes for schedule tribes,
M. Com. Tribal Studies
Third tribal welfare and advisory agencies in India
✓ ✓ ✓ ✓  
semester MCMC02 Concept of strategy and Diagnostics strategy formation and choice of alternatives,
Strategic functional strategies, strategy implementation, strategy evaluation.
Management ✓ ✓  
MCMC03 Meaning and scope of international marketing, foreign market selection, quality issues
International and after sale services, promotion of product and services abroad, export policy and
Marketing practices in India. ✓ ✓ ✓  
MCMC04 Fundamentals of production management, production planning, process designing, work
Production measurement and work standard, production control.
Management ✓ ✓  
MCMC05 Life Insurance- introduction and policy, premium and annuity, life insurance and his
Life Insurance working, privatization of life insurance in India. ✓ ✓  
MCMC06 Accounting standards in India, branch accounting lease and social accounting,
Accounting accounting for price level changes, human resource accounting, government accounting
Methods and insolvency accounts. ✓ ✓ ✓  
 ENVIRONMENT
Any
PROGRAMME COURSE CODE & GENDER HUMAN PROFESSIONAL & LINK FOR
DESCRIPTION other
NAME NAME EQUALITY VALUES ETHICS SUSTAINABLE SYLLABUS
issue
DEVELOPMENT
MCM401
The Companies Act 2013, meetings and resolutions, Negotiable Instrument Act 1881,
Corporate
monopoly’s and restrictive trade practices act 1969, legal environment for security
Legal
market.
Framework  ✓ ✓ ✓ 
MCM402
Introduction to marketing research, marketing research process, data collection in
Marketing
sampling, data analysis and report preparation, marketing research application.
Research  ✓ ✓  
MCM403
Properties of financial asset, Nature and scope of Security Analysis, fundamental
Investment
analysis, valuation of security, efficient market hypothesis.
Management  ✓ ✓  
MCMS04
Preparation of a brief report on the basis of data collected and data analysis
Dissertation  ✓ ✓  
MCMD01 Consumer behaviour, individual differences in consumers, external determinants of
Consumer consumer behaviour, models of consumer behaviour, cross cultural dimensions of
Behavior consumer behaviour.
✓ ✓ ✓  
M. Com. MCMD02
Fourth Financial Indian financial system, Reserve Bank of India, commercial banks, development and
semester Institutions and banks, unit Trust of India.
markets  ✓ ✓  
MCMD03
GST- introduction and meaning, registration under GST, returns and accounts, turnover
Goods and
and GST demand and recovery, refund of tax.
Service Tax  ✓ ✓  
The Factories Act 1949, the industrial dispute 1947, the trade union act 1926, the
MCMD04
workman compensation act 1923, Employees Provident Fund act 1952, payment of
Industrial Laws
ways act 1936, the minimum wage act 1948.
✓ ✓ ✓  
MCMD05
Banks- concept and functions, accounts of customer’s, employment of banks, purchase
Bank
/discounting of bills, securities.
Management  ✓ ✓  
MCMD06
Introduction to Introduction to Information Technology, electronic business, payment system, storage
Information and database, database management system.
Technology  ✓ ✓  
 RAJEEV GANDHI GOVERNMENT POST GRADUATE COLLEGE AMBIKAPUR (C.G.)
DEPARTMENT OF COMMERCE

AUTOMOMUS
Syllabus of M.Com. (C.B.C.S.)

Course
M.Com. First Semester M.Com. Second Semester M.Com. Third Semester M.Com. Fourth Semester
Type

CCC MCM101 Managerial Economics MCM201 Business Economics MCM301 Management Concept MCM401 Corporate Legal
Framework
CCC MCM102 Advanced Accounting MCM202 Specialized Accounting MCM302 Organisational Behaviour MCM402 Marketing Research
CCC MCM103 Management Accounting MCM203 Accounting for MCM303 Advance Cost Accounting MCM403 Investment Management
Managerial Decision
OSC MCMS01 Social Outreach, MCMS02 Research Methodology & LLM304 Intellectual Property Rights MCMS04 Dissertation
Internship & Computer Application :
Entrepreneurship Basics
ECC/CB MCMA01 Constitutionalism & MCMB01 Forest & Environment MCMC01 Tribal Studies MCMD01 Consumer Behavior
Indian Political System Laws
ECC/CB MCMA02 Advanced Business MCMB02 Advanced Statistics MCMC02 Strategic Management MCMD02 Financial Institutions and
Statistics markets
ECC/CB MCMA03 Business Finance MCMB03 Business Laws MCMC03 International Marketing MCMD03 Goods and Service Tax
ECC/CB MCMA04 Marketing management MCMB04 Marketing Strategy MCMC04 Production Management MCMD04 Industrial Laws
ECC/CB MCMA05 Principles of Marketing MCMB05 Advertising & Sales MCMC05 Life Insurance MCMD05 Bank Management
Management
ECC/CB ---- ------- MCMB06 Personnel Management MCMC06 Accounting Methods MCMD06 Introduction to
Information Technology
 RAJEEV GANDHI GOVERNMENT POST GRADUATE COLLEGE
AMBIKAPUR (C.G.)
DEPARTMENT OF COMMERCE

AUTOMOMUS
Syllabus of M.Com. (C.B.C.S.)
M.Com. First Semester
Course Course Course (Paper/Subject) Credits Contact EoSE
Code Type Hours per Duration
week (Hours)
L T P Thy P
MCM101 CCC Managerial Economics 6 4 2 0 90 0
MCM102 CCC Advanced Accounting 6 4 2 0 90 0
MCM103 CCC Management Accounting 6 4 2 0 90 0
MCMS01 OSC Social Outreach, Internship & 6 4 2 0 90 0
Entrepreneurship
MCMA01 ECC/CB Constitutionalism & Indian Political
System
MCMA02 ECC/CB Advanced Business Statistics
MCMA03 ECC/CB Business Finance 6 4 2 0 90 0
MCMA04 ECC/CB Marketing management
MCMA05 ECC/CB Principles of Marketing
MINIMUM CREDITS IN INDIVIDUAL SUBJECT IS 6 AND IN 30
COMPLETE SEMESTER IT WOULD BE 30.
 M. Com. First Semester
COURSE CODE : MCM101
MANAGERIAL ECONOMICS

OBJECTIVE: The objective of the course is to acquaint students with the basic principles of
micro and macroeconomics for developing the understanding of theory of the firm, markets
and the macro environment, which would help them in managerial decision making
processes

COURSE OUTCOMES:
1. Understand the roles of managers in the firms.
2. Understand the internal and external decisions making ability of managers.
3. Analyze the demand and supply conditions and assess the position of a company.
4. Design competition strategies, including costing, pricing, product differentiation, and
market environment according to the natures of products and the structures of the
markets.
5. Analyze real-world business problems with a systematic theoretical framework.
6. Make optimal business decisions by integrating the concepts of economics,
mathematics and statistics.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3

CO 4 ✓
CO 5 ✓
CO 6 ✓ ✓
 M. Com. First Semester

COURSE CODE: MCM101 COURSE TYPE: CCC

COURSE TITLE: MANAGERIAL ECONOMICS
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: The objective of the course is to acquaint students with the basic principles of micro
and macroeconomics for developing the understanding of theory of the firm, markets and the
macro environment, which would help them in managerial decision-making processes
Nature and Scope of Managerial, Economics: Objective of a firm, Economics theory and
18 Hours
UNIT-1

managerial theory, Managerial economist’s role and responsibilities

Fundamental Economics - Concepts-incremental principle, Opportunity Cost principle, Discounting

18 Hours
UNIT-2

principle. Equi-marginal principle.

Demand Analysis, Individual and Market demand functions, Law of Demand,

18 Hours
UNIT-3

determinants of demand, Elasticity of demand-its meaning and importance, Price

elasticity, Income elasticity and Cross elasticity; Using elasticity in managerial decisions.

Theory of consumer Choice: Cardinal utility approach, Indifference approach, Revealed

18 Hours

preference theory, Demand forecasting technique

UNIT-4

Production Theory: Production function-production with one and two variable inputs, Stages of
18 Hours
UNIT-5

production, Economics of scale; Estimation of production function.

1. Koutsyiannis, A., Modern Microeconomics, Macmillan Press Ltd.

2. Varian, Micro-Economic Analysis, Norton.
RECOMMENDED

3. Pindyck Robert S., Daniel L. Rubinfeld and Prem L. Mehta, Micro Economics, Pearson
READINGS

Education Asia, New Delhi

4. Branson William H., Macro Economics Theory and Policy, First East – West Press.
5. Dornbusch, R. and S. Fischer Macro Economics, Publisher Tata McGraw Hill.
6. Oliver Blanchard Macro Economics, Pearson Education, LPE.
7. Mankiw, N. Gregory, Macro Economics, Macmillan.
 M. Com. First Semester
COURSE CODE : MCM102
ADVANCED ACCOUNTING

OBJECTIVE: The objective of this course is to expose students to accounting issues and
practices such as maintenance of company accounts and handling accounting adjustments.

COURSE OUTCOMES:
1. Demonstrate understanding of concepts underlying the accounting for course topics.
2. Analyse accounting problems and apply appropriate accounting procedures to course
topics.
3. Use Codification to research issues related to course topics.
4. Use optimum format to organize and present information.
5. Communicate accounting information clearly, concisely and accurately.
6. Identify significant differences between Indian and international accounting standards
for covered topics
7. Describe and explain the ethical and social responsibilities of accountants in ensuring
the integrity of financial information
8. Apply knowledge of International accounting standards (IAS) and managerial
accounting theories to business organizations, state and local

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓ ✓
CO 2 ✓ ✓
CO 3

CO 4 ✓
CO 5 ✓
CO 6

CO 7

CO 8
 M. Com. First Semester

COURSE CODE: MCM102 COURSE TYPE: CCC

COURSE TITLE: ADVANCED ACCOUNTING
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: The objective of this course is to expose students to accounting issues and practices such as
maintenance of company accounts and handling accounting adjustments.
18 Hours

Accounting for issue, Forfeited and reissue of shares.

UNIT-1
18 Hours 18 Hours

Final accounts and financial statements of companies.

UNIT-2

Accounting issues related to amalgamation and internal reconstruction of companies.

UNIT-3
18 Hours 18 Hours

Accounting for holding and subsidiary companies.

UNIT-4

Accounts relating to Liquidation of companies.

UNIT-5

1. Plekles and Duakerley : Accountancy

RECOMMENDED READINGS

2. Wilson : Company Accounts

3. Diskson : Accountancy
4. J. R. Batlboi : Advanced Accounting
5. R. R.Gupta: Advanced Accounting
6. S. M. Shukla : Advanced Accounting
7. Shukla and Grewal : Advanced Accounting
8. H Chakravarty : Advanced Accounts
9. Dr. Shukla Avam Agrawal : Advanced Accountancy
10. Dr. S. P. Gupta : Advanced Accounts
11. Dr. Karim, Dr.Khanuja & Pro. Mehata : Advanced Accounting
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 M. Com. First Semester
COURSE CODE : MCM103
MANAGEMENT ACCOUNTING

OBJECTIVE: The objective of this course is to acquaint student with the accounting
concepts, tools and techniques for managerial decisions.

COURSE OUTCOMES:

1. To enhance the abilities of learners to develop the concept of management

accounting and its significance in the business.
2. To enhance the abilities of learners to analyze the financial statements.
3. To enable the learners to understand, develop and apply the techniques of
management accounting in the financial decision making in the business corporate.
4. To make the students develop competence with their usage in managerial decision
making and control.
5. To develop the analytical, technical and managerial skills of students in the various
areas of Business Administration

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓ ✓
CO 2

CO 3 ✓
CO 4 ✓
CO 5 ✓
 M. Com. First Semester

COURSE CODE: MCM103 COURSE TYPE: CCC

COURSE TITLE: MANAGEMENT ACCOUNTING
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: The objective of this course is to acquaint student with the accounting concepts, tools and
techniques for managerial decisions.
Introduction of Accounting: Management accounting as a area accounting; Objectives, nature and
18 Hours
UNIT-1

scope of management accounting, techniques of management accounting, difference between

financial accounting, cost accounting and management accounting, Management accounting and
managerial decisions; Management accountants position, role and responsibilities.
18 Hours

Accounting Plan and Responsibility Centers: Meaning and significance of responsibility

UNIT-2

accounting; Responsibility centers-cost Centre, profit Centre and investment Centre, Problems in
transfer pricing, Objectives and determinates of responsibility centers.
18 Hours

Budgeting : Definition of Budget; Essentials of budgeting; Types of budgets functional,

UNIT-3

master etc. Fixed and‟ flexible budget, Budgetary control, Zero-base budgeting;
Performance budgeting.

Standard Costing and Variance Analysis:, Standard costing as a control technique; Setting
of standards and their revision; Variance analysis-meaning and importance; Kinds of
18 Hours
UNIT-4

variances and their uses-material, labour and overhead variances; Disposal: of variances;
Relevance of variance analysis to budgeting and standard costing.
18 Hours

Marginal Costing: Concept of marginal cost; Marginal costing and absorption, costing,
UNIT-5

Marginal costing versus direct, costing; Cost-volume- profit analysis.

1. Anthony Robert N. : Management Accounting

2. Gillet : Management and the account
RECOMMENDED

3. Willsmore : Business, Business Budget and Budgetary Control

READINGS

4. Rose U. Fahri : Higher Management Control

5. Guthmann H.G. : Analysis of financial Statement
6. Smith and Ashburn : Financial and Administrative Accountancy
7. Pinkless and Duakaraley : Accountancy
8. Manmohan A : Goyal : Management Accounting
 M. Com. First Semester
COURSE CODE : MCMS01
SOCIAL OUTREACH, INTERNSHIP & ENTREPRENEURSHIP

OBJECTIVE:
1. Understands the concept of social outreach and practical experiences on the field.
2. To enhance entrepreneurial skill in students so as to make them self-employed.
3. To acquaint aspirants with real life working conditions as interns.

COURSE OUTCOMES:

1. Recognize that students understand civic responsibility.

2. Enhanced sense of what it means to be in community and act with integrity.
3. Greater understanding of community.
4. Ability to identify community needs.
5. Sustained interest for community involvement/contributions.
6. Greater awareness of diversity.
7. Enhanced tolerance of different perspectives.
8. Increased competence and comfort when interacting with diverse groups.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

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CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
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CO 6 ✓
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CO 8 ✓
 M. Com. First Semester

COURSE CODE: MCMS01 COURSE TYPE: OSC

COURSE TITLE: SOCIAL OUTREACH, INTERNSHIP & ENTREPRENEURSHIP
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
OBJECTIVE:
4. Understands the concept of social outreach and practical experiences on the field.
5. To enhance entrepreneurial skill in students so as to make them self-employed.
6. To acquaint aspirants with real life working conditions as interns.
PART - A

SOCIAL OUTREACH

MARKS: PROJECT REPORT: 40

PRESENTATION : 10

INTERNSHIP & ENTREPRENEURSHIP

PART - B

MARKS: PROJECT REPORT: 40

PRESENTATION : 10
Note: 1. The project report shall be prepared for Internship & Entrepreneurship.
2. Time duration for Internship - 15 hours & Entrepreneurship - 30 hours.
3. The candidate is mandate to produce a certificate concerning Internship.
 M. Com. First Semester
COURSE CODE : MCMA01
CONSTITUTIONALISM AND INDIAN POLITICAL SYSTEM

OBJECTIVE
1. Understands the concept of Constitutionalism.
2. Gets acquainted with various Indian Political System.
3. Becomes familiar with various Union Executive.
4. Gets conversant with Legislatures, Legislative Bills.
5. Achieves skills in various writings.

COURSE OUTCOMES:

1. Explain the concept of Constitution.

2. Define the concept of Constitution in its material and formal sense
3. Explain constitutional movements in historical progress.
4. Describe constitution making procedures.
5. Define the State from a legal viewpoint.

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 M. Com. First Semester

COURSE CODE: MCMA01 COURSE TYPE: ECC/CB

COURSE TITLE: CONSTITUTIONALISM & INDIAN POLITICAL SYSTEM
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE
1. Understands the concept of Constitutionalism
2. Gets acquainted with various Indian Political System
3. Becomes familiar with various Union Executive
4. Gets conversant with Legislatures, Legislative Bills
5. Achieves skills in various writings
Meaning: Constitution, Constitutional government & constitutionalism; Difference
18 Hours

between Constitution and Constitutionalism; Constitutionalism: Basis, Elements, Features

UNIT-1

& future. Forms of Government: Democracy & Dictatorship, Unitary & Federal,
Parliamentary & Presidential form. Ideals of the Indian Constitution incorporated in the
Preamble. Special Features of the Indian Constitution

Concept of State and Citizenship, Judicial Review and Fundamental Rights, Directive
18 Hours
UNIT-2

Principles of the State Policy, Fundamental Duties, Procedure to Amend the Indian
Constitution, Judiciary: Supreme Court and High Court, Judicial Activism and Public
Interest Litigation and Provisions relating to Emergency.
18 Hours

Union Executive- President, Prime Minister, Council of Ministers. State Executive-

UNIT-3

Governor, Chief Minister and Council of Ministers. Local Bodies & Panchayati Raj.

Parliament of India, State Legislatures, Legislative Bills: Ordinary, Money and Financial,
18 Hours
UNIT-4

Union State Relations, Principles of the 'Separation of Power and the 'Principles of Check
& Balance'. Political Parties and Pressure Groups. Challenges before Indian Democracy:
Terrorism, Regionalism, Communalism, Linguistics and National Integration.
18 Hours

Controller & Accountant General of India, Solicitor General, Advocate General, Election
UNIT-5

Commission, Union and State(s) Public Service Commission, Finance Commission.

1. HOBBES, Thomas, The Leviathan, Chapters XIII & XVII [entry]

2. LOCKE, John, The Second Treatise of Civil Government, Chapter IX [entry]
RECOMMENDED

3. ROUSSEAU, Jean-Jacques, The Social Contract or Principles of Political Right

4. MONTESQUIEU, The spirit of the laws,
READINGS

5. RAZ, Joseph, “The rule of law and its virtue”, in The authority of law, Oxford University Press, 1979 Dicey on British
constitution
6. P. Ishwara Bhat Inter-relationship between Fundamental Rights
7. M. P. Jain Indian Constitutional Law H M Seervai Constitutional Law of India
8. V. N. Shukla Constitution of India
9. D.D. Basu Shorter Constitution of India B Sivarao Constitutional Assembly Debates
10. J. V. R. Krishna Iyer Fundamental Rights and Directive Principles
11. Paras Diwan Human Rights and the Law
 M. Com. First Semester
COURSE CODE : MCMA02
ADVANCED BUSINESS STATITICS

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

COURSE OUTCOMES:

1. Conduct basic statistical analysis of data.

2. Describe and discuss the key terminology, concepts tools and techniques used in
business statistical analysis
3. Critically evaluate the use of tools of analysis.
4. Understand and critically discuss the issues surrounding sampling and its
significance.
5. Discuss critically the uses and limitations of statistical analysis.
6. Solve a range of problems using the techniques covered.

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CO 6 ✓
 M. Com. First Semester

COURSE CODE: MCMA02 COURSE TYPE: ECC/CB

COURSE TITLE: ADVANCED BUSINESS STATISTICS
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: The objective of this paper is to equip students with some of the important statistical
techniques for managerial decision making and to provide ground for learning advanced analytical
tools used in research.
Probability and Expectation: Approaches to probability. Addition, multiplication and
18 Hours
UNIT-1

Bayes Theorem, Mathematical Expectation. Probability Distribution: Binomial, Poisson,

Exponential, Beta and Normal Distributions.

Analysis of Time Series - Causes of Variation in time series data, Components of time
18 Hours

series, Decomposition of trend-moving Averages Method and method of least squares

UNIT-2

(Including linear, second degree, parabolic and exponential trend), Computation of

seasonal indices by simple average, Ratio to trend, Ratio to moving average and link
relative method.
Sampling Distributions and Estimation: Sampling concepts. Sampling methods. Concept of
sampling distribution, its expected value and standard error. Sampling distribution of
18 Hours
UNIT-3

means and Central Limit Theorem. Sampling distribution of proportions. Point and
interval estimation; Properties of a good estimator. Confidence intervals for means (a)
when σ is known, and (b) when σ is not known. Sample size determination for a mean.
Confidence intervals for proportions.
Hypothesis Testing; Power of a test, Large sample tests for proportions, means and
18 Hours 18 Hours
UNIT-4

standard deviations. Small Sample Tests – t and F tests. Design of Experiments and
analysis of variance.

Non-Parametric Tests: Chi-square test, Sign test, Median test and Rank correlation test.
UNIT-5

Regression Analysis: Simple and multiple linear regression analysis up to three variables

1. Levin, R. I. and D. S. Rubin, Statistics for Management, Prentice-Hall of India.

2. Aczel, Amir D., and Sounderpandian, J., Complete Business Statistics, Tata McGraw Hill
Publishing.
RECOMMENDED

3. Anderson, Sweeny and Williams, Statistics for Business and Economics, CENGAGE
READINGS

Learning, New Delhi.

4. Kazmeir Leonard J., Business Statistics, Tata McGraw Hill Publishing Company, New
Delhi
5. Vohra, N. D., Business Statistics, Tata McGraw Hill Publishing Company, New Delhi.
6. Freund, J. E. And F. J. Williams, Elementary Business Statistics – The Modern Approach,
Prentice Hall of India Private Ltd., New Delhi.
 M. Com. First Semester
COURSE CODE : MCMA03
BUSINESS FINANCE

OBJECTIVE: The objective of this course is to help to student understand and conceptual
framework of business finance

COURSE OUTCOMES:

1. Explain the concept of fundamental financial concepts, especially time value of money.
2. Apply capital budgeting projects using traditional methods.
3. Analyze the main ways of raising capital and their respective advantages and
disadvantages in different circumstances
4. Integrate the concept and apply the financial concepts to calculate ratios and do the
capital budgeting
5. Provide an in-depth view of the process in financial management of the firm

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

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CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
 M. Com. First Semester

COURSE CODE: MCMA03 COURSE TYPE: ECC/CB

COURSE TITLE: BUSINESS FINANCE
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: The objective of this course is to help to student understand and conceptual
framework of business finance.
Introduction: Definition, Nature and Scope of Business Finance; Finance Function in
18 Hours
UNIT-1

Business; Traditional and Modern Views of Finance; Objectives of Financial Management

– Profit Maximization Vs Wealth Maximization.

Planning for Funds: Financial Plan – Meaning and Basic Considerations; Factors Affecting
18 Hours
UNIT-2

Fixed Capital and Working Capital Requirements; Estimating the Need for Cash,
Receivables and Inventories.

Capitalization: Concept, Difference between Capitalization and Capital Structure; Cost and
18 Hours
UNIT-3

Earnings Theories of Capitalization; Over-Capitalization and Under Capitalization – their

Causes, Effect and Remedies.
18 Hours

Pattern of Capital Requirements: Long-term and Medium-term Financing – Purpose,

UNIT-4

Sources and Instruments; Short-term Financing-Purpose, Sources and Instruments.

Raising of Funds : Sources and Forms of External Financing with Special Reference to
18 Hours
UNIT-5

India; Promotion –Steps and Importance of Promotion; Types of Promoters; Underwriting

of Capital Issues–Trends and Broad Features of Underwriting in India; Long-term,
Medium–term and Short-term Financing–Purpose, Sources and Instruments.

1. Richard Stutely, Business Finance, Pearson Publication.

RECOMMENDED

2. Robertog Medina, Business Finance, Rexbooks Store

READINGS

3. R.M. Shrisvastava & Shubhra Verma, Business Finance, Himalaya Publishing House
4. Shakohi K. Gupta, R.K. Sharma, Neeti Gupta Business Finance, Kalyan Publication.
 M. Com. First Semester
COURSE CODE : MCMA04
MARKETING MANAGEMENT

OBJECTIVE: The objective of this course is to facilitate understanding of the conceptual

framework of marketing and its applications in decision making under various
environmental constraint.

COURSE OUTCOMES:

1. Critically evaluate the key analytical frameworks and tools used in marketing
2. Apply key marketing theories, frameworks and tools to solve Marketing problems
3. Utilize information of a firm's external and internal marketing environment to identify
and priorities appropriate marketing strategies
4. Exercise critical judgment through engagement and reflection with existing marketing
literature and new developments in the marketing environment
5. Critically evaluate the marketing function and the role it plays in achieving
organizational success both in commercial and non-commercial settings
6. Evaluate and act upon the ethical and environmental concerns linked to marketing
activities

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
 M. Com. First Semester

COURSE CODE: MCMA04 COURSE TYPE: ECC/CB

COURSE TITLE: MARKETING MANAGEMENT
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE : The objective of this course is to facilitate understanding of the conceptual
framework of marketing and its applications in decision making under various environmental
constraint.
Promotion Decision - Meaning and importance of promotion, Communication process,
18 Hours
UNIT-1

Promotion Mix-advertising, Personal Selling, Publicity and Public Relation.

Determining advertising budget, Copy designing and its testing, Media selection,
18 Hours 18 Hours
UNIT-2

Advertising effectiveness, Sales Promotion - Tools and Techniques.

Marketing Planning, Organizing and Control: Marketing planning process; Different ways
UNIT-3

of organizing the marketing department; Sales, cost and profit analysis.

Marketing Organization - Company Goals and Marketing Organization, Marketing

Organization Structure, Relation with other Selling and Non-selling Department , Field
18 Hours
UNIT-4

Organization.
Marketing Control - Need, Steps in Controlling, Planning the control of Marketing
Activities, Types and Techniques of Marketing Control.

Issue and Development in Marketing - Social, Ethical and Legal Aspects of Marketing,
18 Hours
UNIT-5

Services marketing, International marketing, Green Marketing, Cyber Marketing,

Relationship Marketing and Other marketing developments.
1. Kotler, Philip and Gary Armstrong: Principles of Marketing, Prentice Hall, New Delhi.
2. Kotler, Philip : Marketing Management, Analysis, Planning, Implementation and Control, Prentice Hall,
RECOMMENDED

New Delhi.
3. Majumdar, Ramanuj : Product Management in India, Prentice Hall, New Delhi.
READINGS

4. Mc Carthy, E. Jenome and William D., Perreault Jr. Basic Marketing Managerial Approach,
5. Richard D. Irwin, Homewood, Lllinois.
6. Ramaswamy V.S. and Namakumari S:Marketing Management, MacMillan India, New Delhi.
7. Srinivasan R: Case Studies in Marketing: The Indian Context, Prentice Hall, New Delhi.
8. Stanton, William Still, Richard R. Edward W., Cundiff and Norman A. P. Govon Sales Management
Decisions, Strategies and Cases. Prentice Hall, New Delhi.
9. J., and Charles Futrell: Fundamental of Marketing : McGraw Hill Publishing Co., New York.
 M. Com. First Semester
COURSE CODE : MCMA05
PRINCIPLES OF MARKETING

OBJECTIVE: The Objective of this course is to facilitate understanding of the conceptual

framework of marketing and its applications in decision making under various
environmental constraints.

COURSE OUTCOMES:

1. Explain what marketing is and how it’s used

2. Identify the primary marketing activities of an organization
3. Determine market segments and target customers
4. Apply principles of ethics and social responsibility in marketing
5. Use marketing information and research to develop marketing strategies for
organizations
6. Use information about consumer behavior to inform marketing strategy and tactics

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
 M. Com. First Semester

COURSE CODE: MCMA05 COURSE TYPE: ECC/CB

COURSE TITLE: PRINCIPLES OF MARKETING
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE : The Objective of this course is to facilitate understanding of the conceptual
framework of marketing and its applications in decision making under various environmental
constraints.
18 Hours

Introduction – Meaning, nature, scope and importance of marketing; Marketing concept

UNIT-1

and its evolution; Marketing mix; Strategic marketing planning – an overview.

Market Analysis and Selection – Marketing environment – macro and micro components
18 Hours
UNIT-2

and their impact of marketing decisions; Market segmentation and positioning; Buyer
behaviour; Consumer versus organizational buyers ; Consumer decision – making process.

Product Decisions – Concept of a product ; Classification of products ; Major product

18 Hours
UNIT-3

decisions ; Product line and product mix ; Branding ; Packaging and labeling ; Product
lifecycle – strategic implications ; New product development and consumer adoption
process.
18 Hours

Pricing Decisions – Factors affecting price determination; Pricing policies and strategies ;
UNIT-4

Discounts and rebates.

18 Hours

Distribution Channels and Physical Distribution Decisions – Nature, functions, and types
UNIT-5

of distribution channels; Distribution channel intermediaries; Channel management

decisions; Retailing and wholesaling. Physical Distribution Management.
1. Philip Kotler - Marketing Management, Englw wood Chiffs, Prentice N.J.
RECOMMENDED

2. Dr. S.K. Jain, Hindi Granth Academy M.P. Bhopal.

READINGS

3. William M. Pride and O.C. Ferell – Marketing Houghton- Mifflin Bostan.

4. Dr. R.C. Agrawal, Principles of Marketing, Sahitya Bhawan Publication Agra
5. Dr. S.C. Saxcena, Principles of Marketing, SBPD Publication Agra.
6. Dr. N.C. Jain, Principles of Marketing.
 RAJEEV GANDHI GOVERNMENT POST GRADUATE COLLEGE
AMBIKAPUR (C.G.)
DEPARTMENT OF COMMERCE

AUTOMOMUS
Syllabus of M.Com. (C.B.C.S.)
M.Com. Second Semester
Course Course Course (Paper/Subject) Credits Contact Hours EoSE
Code Type per week Duration
(Hours)
L T P Thy P
MCM201 CCC Business Economics 6 4 2 0 90 0
MCM202 CCC Specialized Accounting 6 4 2 0 90 0
MCM203 CCC Accounting for Managerial Decision 6 4 2 0 90 0
MCMS02 OSC Research Methodology & Computer 6 4 2 0 90 0
Application : Basics
MCMB01 ECC/CB Forest & Environment Laws
MCMB02 ECC/CB Advanced Statistics
MCMB03 ECC/CB Business Laws
MCMB04 ECC/CB Marketing Strategy 6 4 2 0 90 0
MCMB05 ECC/CB Advertising & Sales Management
MCMB06 ECC/CB Personnel Management
MINIMUM CREDITS IN INDIVIDUAL SUBJECT IS 6 AND IN
COMPLETE SEMESTER IT WOULD BE 30. 30
 M. Com. Second Semester
COURSE CODE : MCM201
BUSINESS ECONOMICS

OBJECTIVE:
This course develops managerial perspective to economic fundamentals as aids to decision
making under given environmental constraints.

COURSE OUTCOMES:

1. Apply the concept of opportunity cost.

2. Employ marginal analysis for decision making.
3. Analyze operations of markets under varying competitive conditions.
4. Analyze causes and consequences of unemployment, inflation and economic growth.
5. Make optimal business decisions by integrating the concepts of economics,
mathematics and statistics.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
 M. Com. Second Semester

COURSE CODE: MCM201 COURSE TYPE: CCC

COURSE TITLE: BUSINESS ECONOMICS
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE:
This course develops managerial perspective to economic fundamentals as aids to decision
making under given environmental constraints.
Cost Theory and Estimation, Short and long run cost functions- their nature, shape
18 Hours
UNIT-1

and inter-relationship; Law of variable proportions; -Law of returns to scale.

Price Determination under Different Market Conditions: Characteristics of different

UNIT-2 18
Hours

market structures; Price determination and firm’s equilibrium in short-run and

long-run under perfect competition, monopolistic competition, oligopoly and
monopoly,
Pricing Practices: Methods of price determination in practice; price discrimination;
UNIT-3 18
Hours

International price discrimination and dumping.

Business Cycles: Nature and phases of la business. cycle; Theories of business

18 Hours
UNIT-4

cycles psychological, profit, monetary, innovation, cobweb, Samuelson and Hicks

theories.

Inflation: Definition, Characteristics and types; Inflation in terms of demand- pull

18 Hours
UNIT-5

and
cost-push factors; Effects of inflation.

1. Edword Shapiro- Macro Economics

SUGGESTED READINGS

2. Rudiger Dornbush and Stanley Fischer - Macro Economics

3. Geoffrey and Woylom – Modren Macro Economics
4. Paul Samuelson – Economics
5. Michael Parkin - Macro Economics
6. Karl E. Case, Ray C. Fair and Sharon M. Oster. Principle of Macro Economics
7. G.S. Gupta - Macro Economics Theory and Application
8. M.L.Jhingan – Monetary Economics
9. D.N. Dwivedi - Macro Economics : Theory and Policies
10. Willis L. Peterson – Principle of Economics - Macro
 M. Com. Second Semester
COURSE CODE : MCM202
SPECIALIZED ACCOUNTING

OBJECTIVE:
The objective of this course -is to expose students to accounting issues and practices such as
maintenance of company accounts and handling accounting adjustments.

COURSE OUTCOMES:

1. Demonstrate advanced knowledge and understanding in the functional area of

accounting corresponding to the student’s option.
2. Demonstrate the ability to provide solutions to accounting problems and completion of
accounting assignments and projects that require analysis of the multiple functional
areas of the accounting function.
3. Demonstrate and understanding of the roles and duties of the professional accountant
corresponding with the student’s selected option.
4. Demonstrate and understanding of the roles and duties of an accountant in accounting
firms, businesses and other agencies.
5. Demonstrate and understanding of the professional standards, ethics and
governmental policies relevant to the student’s selected option.
6. Demonstrate knowledge of expectations for general professional ethics in accounting
and ethical standards in the student’s selected option.
7. Demonstrate and understanding of ethical and global considerations in solutions to
accounting problems, assignments, cases, and projects.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
CO 7 ✓
 M. Com. Second Semester

COURSE CODE: MCM202 COURSE TYPE: CCC

COURSE TITLE: SPECIALIZED ACCOUNTING
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE:
The objective of this course -is to expose students to accounting issues and practices suchas
maintenance of company accounts and handling accounting adjustments.
Accounts of General Insurance Companies.
18Hours
UNIT-1

Accounts of Banking Companies.

18Hours
UNIT-2

Accounts of Public Utility concerns: Double Accounts System.

18Hours
UNIT-3

Royalty accounts.
18Hours
UNIT-4

Investment accounts.
18Hours
UNIT-5

1. Dr. Karim Khanuja, Mehta and Saha (Specialized Accounting) SBPD Agra
2. Shri Niwas Ganesh (Advance Corporate Accounting) S. Chand Publication New
SUGGESTED
READINGS

Delhi
3. S.M. Shukla (Advance Accounting) Sahitya Bhawan Agra
4. B.M.Agrawal (Advance Accounting) vol. 2, S. Chand Publication New Delhi
5. Monga J.R. (Advance Financial Accounting) Mayoor Paper Backs Noida
6. Gupta R.L. (Advance Financial Accounting) S. Chand & Co. New Delhi
 M. Com. Second Semester
COURSE CODE : MCM203
ACCOUNTING FOR MANAGERIAL DECISIONS

OBJECTIVE: The objective of this course is to acquaint student with the accounting concepts, tools
and techniques for managerial decisions.

LEARNING OBJECTIVES-

1. Apply mathematical skills to solve problems with a variable of unknown value

2. Identify the Major Principles of Accounting
3. Describe the different types of business organizations and the financial statements they
rely on.
4. Define managerial accounting, its key elements, and its role in a business
5. Predict fixed, mixed, and variable cost behaviors
6. Identify problems using cost variance analysis
7. Determine relevant revenues and costs for both short and long-term decision making.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
CO 7 ✓
 M. Com. Second Semester

COURSE CODE: MCM203 COURSE TYPE: CCC

COURSE TITLE: ACCOUNTING FOR MANAGERIAL DECISION
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE:
The objective of this course is to acquaint student with the accounting concepts, tools and
techniques for managerial decisions.
Break-even-analysis; Assumptions and practical applications of break- even-
UNIT-1 18

analysis;
Hours

Decisions regarding sales-mix, make or buy decisions and discontinuation of a

product
line etc.
Analysing financial Statements: Method, objects and ratio analysis.
18 Hours
UNIT-2

Cash flow analysis and Fund flow analysis.

UNIT-3 18
Hours

Contemporary Issues in Management Accounting: Value chain analysis; Activity

UNIT-4 18
Hours

base costing, Quality costing, Target and life cycle costing.

Reporting to Management: Objectives of reporting, reporting needs at different

UNIT-5 18

managerial levels; Types of reports, modes of reporting; reporting at different

Hours

levels of management.

1. Dr V.P. Agrawl, Dr. B.K. Mehta Accounting for Managerial Decisions SBPD Agra
SUGGESTED

2. Dr. S.N. Mittal, Mahavir Publication

READINGS

3. Ainapure, Accounting for Managerial Decisions Manan Prakshan.

4. K.L. Gupta, Accounting for Managerial Decisions, Sahitya Bhawan Agra
 M. Com. Second Semester
COURSE CODE : MCMS02
RESEARCH METHODOLOGY AND COMPUTER APPLICATION: BASICS
OBJECTIVE:
1. Understands the concept and place of research in concerned subject
2. Gets acquainted with various resources for research
3. Becomes familiar with various tools of research
4. Gets conversant with sampling techniques, methods of research and techniques of
analysis of data
5. Achieves skills in various research writings
COURSE OUTCOMES:
1. Understand a general definition of research design.
2. To know why educational research is undertaken, and the audiences that profit from
research studies.
3. Be able to identify the overall process of designing a research study from its inception
to its report.
4. To be familiar with ethical issues in educational research, including those issues that
arise in using quantitative and qualitative research.
5. Understand the primary characteristics of quantitative research and qualitative
research.
6. Must be able to identify a research problem stated in a study.
7. Should be familiar with how to write a good introduction to an educational research
study and the components that comprise such an introduction.
8. Students should be familiar with conducting a literature review for a scholarly
educational study:
i. The steps in the overall process.
ii. The types of databases often searched.
iii. The criteria for evaluating the quality of a study.
iv. The ways of organizing the material found.
PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6
CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
CO 7 ✓
CO 8 ✓
 M. Com. Second Semester
COURSE CODE: MCMS02 COURSE TYPE: OSC
COURSE TITLE: RESEARCH METHODOLOGY & COMPUTER APPLICATION: BASICS
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE:
1. Understands the concept and place of research in concerned subject
2. Gets acquainted with various resources for research
3. Becomes familiar with various tools of research
4. Gets conversant with sampling techniques, methods of research and techniques
of analysis of data
5. Achieves skills in various research writings
6. Gets acquainted with computer Fundamentals and Office Software Package.
CONCEPT OF RESEARCH :
Meaning and characteristics of research , Steps in research process , Types of
research -
(i) Basic, applied and action research, (ii) Quantitative and qualitative research ,
15 Hours
UNIT - 1

Areas of research in concern discipline

SELECTION OF PROBLEM FOR RESEARCH :
Sources of the selection of the problem, Criteria of the selection of the problem,
Drafting a research proposal , Meaning and types of variables ,Meaning and
types of hypotheses.
TOOLS OF RESEARCH :
Meaning and general information about construction procedure of (i)
Questionnaire, (ii) Interview, (iii) Psychological test, (iv) observation (v) Rating
scale (vi) Attitute scale and (vii) check list , Advantages and disadvantages of
15 Hours
UNIT - 2

above tools
SAMPLING :
Meaning of population and sample , Importance and characteristics of sample ,
Sampling techniques - i) Probability sampling : random sampling, stratified
random sampling, systematic sampling, cluster sampling ii) Non-probability
sampling: incidental sampling, purposive sampling, quata sampling
METHODS OF RESEARCH :
15 Hours
UNIT - 3

Meaning and conducting procedure of following methods of research :

Historical method, Survey method , Case study , Causal comparative method ,
Developmental methods, Experimental methods
TREATMENT OF DATA :
Level of measurements of data , Steps in treatment of data: editing, coding,
classification, tabulation, analysis and interpretation of results
15 Hours
UNIT - 4

WRITING RESEARCH REPORT :

Sections of report : Preliminary section , Content section : various chapters ,
Supplementary section : appendices, references, abstract , Format and style.
Abstract, Synopsis, Summary, Research Paper, Project, Citation and referencing.
 Computer Fundamentals
Computer System : Features, Basic Applications of Computer, Generations of
computers.
Parts of Computer System : Block Diagram of Computer System ; Central
Processing Unit (CPU) ; Concepts and types of Hardware and Software, Input
Devices - Mouse, Keyboard, Scanner, Bar Code Reader, track ball ; Output
Devices - Monitor, Printer, Plotter, Speaker ; Computer Memory - primary and
15 Hours
UNIT - 5

secondary memory, magnetic and optical storage devices.

Operating Systems - MS Windows : Basics of Windows OS ; Components of
Windows - icons, taskbar, activating windows, using desktop, title bar, running
applications, exploring computer, managing files and folders, copying and
moving files and folders ; Control panel : display properties, adding and
removing software and hardware, setting date and time, screensaver and
appearance ; Windows Accessories : Calculator, Notepad, WordPad, Paint Brush,
Command Prompt, Windows Explorer.
Office Software Package
Word Processing - MS Word :Creating, Saving, Opening, Editing, Formatting,
Page Setup and printing Documents ; Using tables, pictures, and charts in
Documents ; Using Mail Merge sending a document to a group of people and
creating form, letters and label.
15 Hours
UNIT - 6

Spreadsheet - MS Excel :Opening a Blank or New Workbook, entering

data/Function/ Formula into worksheet cell, Saving, Editing, Formatting, Page
Setup and printing Workbooks.
Presentation Software - MS Power Point : Creating and enhancing a
presentation, modifying a presentation, working with visual elements, adding
Animations & Transitions and delivering a presentation.
Agrawal, Y. P. (1988). Better sampling : Concepts, Techniques and Evaluation. New Delhi : sterling
Publishers Private Ltd. Best, J. W. (1993).
Research in Education (6th ed.) New Delhi : Prentice-Hall of India Pvt. Ltd.
Broota, K. D. (1992) Experimental design in Behavioral Research (2nd ed.)
New Delhi : Wiley Eastern Limited.
Dasgupta, A. K. (1968). Methodology of Economic Research. Bombay: Asia Publishing House. Edwards, A. L.
(1957). Techniques of Attitude Scale construction. New York : Appleton-Contury
Gall, M. D., Gall, J. P. and Borg, W. R. (2007). Educational Research : An introduction
SUGGESTED READINGS

(8th ed.) Coston : Allyn and Bacon.

Garrett, H. E. & Woodworth, R. S. (1969). Statistics in Psychology and Education. Bombay : Vakils, Fecffer &
Simons Pvt. Ltd.
Goode, W. J. & Hatt, Paul K. (1952). Methods in Social Research. New York : McGraw-Hill.
Gopal, M. H. (1964). An Introduction to research Procedure in Social Sciences. Bombay : Asia Publishing
House.
Hillway, T. (1964) Introduction to Research (2nd ed.) Noston : Houghton Miffin.
Hyman, H. H., et al. (1975). Interviewing in Social Research.
Chicago : University of Chicago Press.
Kerlinger, F. N. (1983) Foundation of Behavioural Research. (2nd Indian Reprint)
New York : Holt, Rinehart and Winston.
Kothari, C. R. (2007) Research Methodology: Methods & Techniques ( 3rd ed.)
New Delhi : Wishwa Prakashan. Fundamentals Of Computers, Dr. P. Mohan, Himalaya Publishing House.
Microsoft First Look Office 2010, K. Murray, Microsoft Press.
Fundamental Of Research Methodology And Statistics, Y.K. Singh, New Age
International (P) Limited, Publishers.Practical Research Methods, Dr Catherine Dawson,
The Essence Of Research Methodology, Jan Jonker & Bartjan Pennink, Springer.
 M. Com. Second Semester
COURSE CODE : MCMB01
FOREST AND ENVIRONMENT LAWS

OBJECTIVES- To preserve and protect the nature's gifts from pollution. Further, the
objective of environmental law is to protect the man's fundamental rights of freedom,
equality and adequate conditions of life in an environment of quality that permits a life of
dignity and wellbeing.

COURSE OUTCOMES:
1. To explain the role of law, policy and institutions in the conservation and management
of natural resources as well as pollution control
2. To introduce the laws and policies both at the national and international level relating
to environment
3. To equip the students with the skills needed for interpreting laws and state policies.
4. Think, write, and speak effectively about the complexities and tradeoffs associated with
responsible stewardship of forest resources.
5. Utilize quantitative and qualitative methods for resource analysis and problem solving.
6. Integrate knowledge of basic biology, physical sciences, forest and wildlife ecology, and
social sciences into the stewardship of forest resources.
7. Apply knowledge of and techniques from forest measurement, geometrics, silviculture,
forest economics, forest operations, forest byproducts, and forest policy to develop and
evaluate alternatives for managing forest resources.
8. Choose and employ appropriate concepts, models, and effective techniques to produce
and analyze forest resource plans, from woodlots to landscapes, which consider
multiple competing objectives.
PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6
CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
CO 7 ✓
CO 8 ✓
 M. Com. Second Semester
COURSE CODE:MCMB01 COURSE TYPE : ECC/CB
COURSE TITLE: FOREST AND ENVIRONMENT LAWS
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE:
To preserve and protect the nature's gifts from pollution. Further, the objective of environmental
law is to protect the man's fundamental rights of freedom, equality and adequate conditions of life
in an environment of quality that permits a life of dignity and wellbeing.
EVOLUTION OF FOREST AND WILD LIFE LAWS
a) Importance of Forest and Wildlife
18 Hours
UNIT - 1

b) Evolution of Forest and Wild Life Laws

c) Forest Policy during British Regime
d) Forest Policies after Independence.
e) Methods of Forest and Wildlife Conservation.
FOREST PROTECTION AND LAW
a) Indian Forest Act, 1927
18 Hours
UNIT - 2

b) Forest Conservation Act, 1980 & Rules therein

c) Rights of Forest Dwellers and Tribal
c) The Forest Rights Act, 2006
d) National Forest Policy 1988
WILDLIFE PROTECTION AND LAW
18 Hours
UNIT - 3

a) Wild Life Protection Act, 1972

b) Wild Life Conservation strategy and Projects
c) The National Zoo Policy
BASIC CONCEPTS
a) Meaning and definition of environment.
b) Multidisciplinary nature of environment
c) Concept of ecology and ecosystem
d) Importance of environment
e) Meaning and types of environmental pollution.
f) Factors responsible for environmental degradation
18 Hours
UNIT - 4

INTRODUCTION TO LEGAL SYSTEM

a) Acts, Rules, Policies, Notification, circulars etc
b) Constitutional provisions on Environment Protection
c) Judicial review, precedents
d) Writ petitions, PIL and Judicial Activism
LEGISLATIVE FRAMEWORK FOR POLLUTION CONTROL LAWS
a) Air Pollution and Law.
b) Water Pollution and Law.
c) Noise Pollution and Law.
 LEGISLATIVE FRAMEWORK FOR ENVIRONMENT PROTECTION
a) Environment Protection Act & rules there under
b) Hazardous Waste and Law
c) Principles of Strict and absolute Liability.
d) Public Liability Insurance Act
e) Environment Impact Assessment Regulations in India
ENVIRONMENTAL CONSTITUTIONALISM
18 Hours
UNIT - 5

a) Fundamental Rights and Environment

i) Right to Equality ……….Article 14
ii) Right to Information ……Article 19
iii) Right to Life …………..Article 21
iv) Freedom of Trade vis-à-vis Environment Protection
b) The Forty-Second Amendment Act
c) Directive Principles of State Policy & Fundamental Duties
d) Judicial Activism and PIL

Bharucha, Erach. Text Book of Environmental Studies.Hyderabad : University Press (India)

Private limited, 2005.
Doabia, T. S. Environmental and Pollution Laws in India. New Delhi: Wadhwa and
Company, 2005.
Joseph, Benny. Environmental Studies, New Delhi: Tata McGraw-Hill Publishing Company
Limited, 2006.
Khan. I. A, Text Book of Environmental Laws.Allahabad: Central Law Agency, 2002.
SUGGESTED READINGS

Leelakrishnan, P. Environmental Law Case Book. 2nd Edition. New Delhi: LexisNexis
Butterworths, 2006.
Shastri, S.C (ed). Human Rights, Development and Environmental Law, An Anthology.
Jaipur: Bharat law Publications, 2006.
Environmental Pollution by Asthana and Asthana, S,Chand Publication
Environmental Science by Dr. S.R.Myneni, Asia law House
Gurdip Singh, Environmental Law in India (2005) Macmillan.
ShyamDiwan and Armin Rosencranz, Environmental Law and Policy in India –
Cases, Materials and Statutes (2nd ed., 2001) Oxford University Press.
JOURNALS :-
Journal of Indian Law Institute, ILI New Delhi.
Journal of Environmental Law, NLSIU, Bangalore.
MAGAZINES :-
Economical and Political Weekly
Down to Earth.
 M. Com. Second Semester
COURSE CODE : MCMB02
ADVANCED STATISTICS

OBJECTIVE: The Objective of this course is to help student learn the application of statistical
tools and techniques for decision making.

COURSE OUTCOMES:

1. Formulate complete, concise, and correct mathematical proofs.

2. Frame problems using multiple mathematical and statistical representations of relevant
structures and relationships and solve using standard techniques.
3. Create quantitative models to solve real world problems in appropriate contexts.
4. Effectively use professional level technology and tools to support the study of statistics.
5. Communicate quantitative ideas both orally and in writing to a range of audiences.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
 M. Com. Second Semester

COURSE CODE: MCMB02 COURSE TYPE:ECC/CB

COURSE TITLE: ADVANCED STATISTICS
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE:
The Objective of this course is to help student learn the application of statistical tools and
techniques for decision making.
Statistical Decision Theory: Decision environment, Expected profit under
17Hours
UNIT-1

uncertainty and assigning probabilities and utility theory.

Statistical Estimations. and Test theory: Point and interval estimation of

18Hours
UNIT-2

population mean, proportion and variance Statistical Testing - Hypothesis and

Errors, Sample size – Large and Small Sampling test Z-tests, T-Tests & F-Tests.

Association of Attributes : Two Attributes, consistency of data, measurement of

22Hours
UNIT-3

Association of Attributes - Percentage method, Co-efficient of Association,

Comparison of Actual and Youle method, Expected frequency’s & Issusery
Association.
Statistical Quality Control: Causes of Variations in quality characteristics, Quality
18Hours
UNIT-4

Control charts-purpose and logic, Process under control and out of control,
warning limits, control charts for attributes-fraction defectives and number of
defects, Acceptance sampling.
Interpolation and Extrapolation – Parabolic Binomial, Newton and long rages
method.
15Hours
UNIT-5

1. S.M. Shukla - Business Statistics.

2. B.N. Gupta - Advanced Statistics.
SUGGESTED
READINGS

3. D.N. Elahance - Advanced Statistics.

4. K.N. Nagar – Fundamental of Statistics.
 M. Com. Second Semester
COURSE CODE : MCMB03
BUSINESS LAWS

OBJECTIVE: The Objective of this course is to provide knowledge of relevant provisions of

various laws influencing business operations.

COURSE OUTCOMES:

1. Appreciate the relevance of business law to individuals and businesses and the role of
law in an economic, political and social context.
2. Understand the fundamental legal principles of SEBI Act 1992 and its role in security
market.
3. Understand the role of MRTP Act 1969 and functions of MRTP commission.
4. Understand the fundamentals of Consumer Protection Act 1986 and its provisions.
5. Acquire fundamental knowledge about FEMA.
6. To know about the brief outlay of WTO, TRIPS, TRIMS and GATT.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1

CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
 M. Com. Second Semester

COURSE CODE: MCMB03 COURSE TYPE: ECC/CB

COURSE TITLE: BUSINESS LAWS
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE: The Objective of this course is to provide knowledge of relevant provisions of

various laws influencing business operations.

UNIT-1 SEBI Act-1992: Organisation and objectives of SEBI, Functions and Role of
18Hours
UNIT-1

SEBI Rights and Power of SEBI.

MRTP Act 1969: Monopolistic Trade Practice Meaning, essentials, Restrictive

18Hours

Trade
UNIT-2

Practices - Meaning, Unfair trade practice, MRTP commission offences and

Penalties.

Consumer Protection Act 1986: Needs of Act, Rights of consumers, Objectives of

18Hours
UNIT-3

Act.,
Grievance redressal Machinery, District Forum, State Commission, National
Commission
FEMA Act 1999: Objectives; Regulation and Management of FEMA, Penalties
18Hours
UNIT-4

Appeal.

W.T.O.: Brief History of WTO, Objectives and Functions, Organisation, W.T.O. and
18Hours
UNIT-5

India, Regional groupings, anti-dumping duties and other NTBs, Doha declaration,
Dispute settlement system, TRIP, TRIMS and GATS.

1. N.D. Kapoor – Business Law, Sultan Chand & Sons, New Delhi.
2. Avtar Singh – The Principle of Merchantile Law, Eastern Book Co. Lacknow.
SUGGESTED
READINGS

3. S.K. Tulya - Business Law for Managers.

4. M.C. Kuchal - Business Law, Vikash Publishing House.
5. Arun Kumar Sen & Jitendra Kumar Mitra – Commercial Law, The World Press
Pvt. Ltd.
 M. Com. Second Semester
COURSE CODE : MCMB04
MARKETING STRATEGY

OBJECTIVE: The objective of the course is to help students understand and basic concept of
marketing strategy

COURSE OUTCOMES:

1. Critically evaluate the key analytical frameworks and tools used in marketing.
2. Apply key marketing theories, frameworks and tools to solve Marketing problems.
3. Utilize information of a firm's external and internal marketing environment to
identify and priorities appropriate marketing strategies.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
 M. Com. Second Semester

COURSE CODE:MCMB04 COURSE TYPE: ECC/CB

COURSE TITLE: MARKETING STRATEGY
CREDIT: 6 CREDIT: 6
THEORY: 6 THEORY: 6
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE: The objective of the course is to help students understand and basic concept of
marketing strategy.
Introduction: Concept and Significance of Marketing Strategy; Marketing
Strategy and New Economy – Major Drivers of New Economy and Changing
18Hours
UNIT-1

Marketing Practices in Business; Factors Considered in Formulating Marketing

Strategy.

Designing Strategic Marketing: Steps Involved in Corporate Strategic Planning,

Business Unit Strategic Planning and Marketing Process; Competitive Strategies –
18Hours
UNIT-2

Market Leader, Market Challenger, Market Followers and Market Nichers

Strategies.

Designing Marketing Mix Strategies: Product Strategy – Steps Involved and

Differentiation Tools; Product Life Cycle Marketing Strategies; Pricing Strategy –
18Hours
UNIT-3

Steps in Pricing Strategy; Initiating and Responding to Price Changes; Channel

Strategy – Steps Involved in Channel Strategy; Channel Dynamics;
Communication Strategy – Developing Effective Communication; Managing
Integrated Marketing Communication Process.
Customer-Orientation in Marketing: Customer Relationship Marketing-Concept
18Hours

and Need for Customer Relationship Marketing; Process of Customer

UNIT-4

Relationship Marketing; Building Customer Satisfaction and Retention – Defining

and Delivering Customer Value and Satisfaction; Nature of High Performance
Business; Attracting and Retaining Customers.
Recent Issues in Marketing Strategy: Direct Marketing – Concept and
18Hours
UNIT-5

Significance; Major Channels for Direct Marketing; Marketing and Technology –

Telemarketing and M-Marketing; E-Marketing and Kiosk Marketing; Marketing
Audit; Event Marketing.
1. Stevan P. Schnaars – The Pre Press.
Recommended

2. O.C. Ferell & Michael D. Hartlinhe –South Western.

Readings

3. Paul Fifield – The Charted Institute of Marketing.

4. Alexander Chernew & Philip Kotlar –Strtegy Marketing Management,
Carebellum Press.
 M. Com. Second Semester
COURSE CODE : MCMB05
ADVERTISING AND SALES MANAGEMENT

OBJECTIVE: Enable to enhance the knowledge of advertising and sales management and
help students to develop conceptual frame work.

COURSE OUTCOMES:
1. Describe different types of advertisement.
2. Identify key players in advertising industry.
3. Discuss the ethics in advertisement.
4. Identify and make decisions regarding the most feasible advertising appeal and media
mix.
5. Conduct pre-testing, post testing and concurrent testing of ads to determine their
effectiveness.
6. Identify the dealer oriented promotion techniques, customer oriented promotion
techniques and the salesmen oriented promotion techniques.
7. Describe different types of sales persons
8. Explain the steps involved in sales force management.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
CO 7 ✓
CO 8 ✓
 M. Com. Second Semester

COURSE CODE: MCMB05 COURSE TYPE: ECC/CB

COURSE TITLE: ADVERTISING & SALES MANAGEMENT
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE: Knowledge of advertising and sales management help to students conceptual

frame work.

Concept, Scope, Objectives and Functions of Advertising. Role of Advertising in

18Hours
UNIT-1

marketing mix and the advertising process. Legal, Ethical and social aspect of
advertising.

Pre-launch Advertising Decision : Determination of target audience, Advertising

18Hours
UNIT-2

Media and their choice. Advertising messages, Layout of Advertisement and

Advertising Appeal, Advertising Copy.

Promotional Management : Advertising Department, Role of Advertising

18Hours
UNIT-3

Agencies and their Selection, Advertising Budget, Evaluation of Advertising

Effectiveness.

Personal Selling : Meaning and Importance of Personal Selling, - Difference

18Hours
UNIT-4

between Personal Selling, Advertising and Sales Promotion. Methods and

Procedure of Personal Selling.

Sales Management : Concept of Sales Management, Objectives and Functions of

18Hours
UNIT-5

Sales Managements. Sales Organization, Management of Sales force and Sales

force objectives, Sales force Recruitment: - Selection, Training, Compensation
and Evaluation
1. N.K. Sahai - Advertising and Sales Management, Paper back Publisher,
Recommended

2. Mukesh Trehan, Ranju Trehan - Advertising and Sales Management, V.K.

Readings

Publication.
3. Sanjay Gupta - Advertising and Sales Management, SBPD Publication Agra
4. Kotler Philip, Marketing Management- Analysis, Planning & Control, Prentice
Hall.
5. Slill, Londiff and Govani - Sales Management, Prentice Hall.
 M. Com. Second Semester
COURSE CODE : MCMB06
PERSONNEL MANAGEMENT

OBJECTIVE : The course exposes the students to the basic concepts and tools used in
personnel management.

LEARNING OUTCOME –

1. Understand the meaning of personnel management and its relation with behavioral
science.
2. To know the policies, function and organization of personnel management.
3. Enable to know manpower planning and development techniques.
4. Evaluation of performance appraisal, incentives and rewards.
5. To know about benefits and provisions available to employees.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
 M. Com. Second Semester

COURSE CODE:MCMB06 COURSE TYPE: ECC/CB

COURSE TITLE: PERSONNEL MANAGEMENT
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE: The course exposes the students to the basic concept and the tools used in
personnel management.
Concept, Definition, Importance & Objectives of Personnel Management,
18Hours
UNIT-1

Historical Development of Personnel Management, Nature, scope planning,

Philosophy and Principles of personnel Management and its relation with
behaviourial sciences.
Personnel policies, programmes & procedures. Personnel Department; Personnel
18Hours
UNIT-2

Functions, Position of personnel Department & Organization of Personnel

Management.

Man power planning Recruitment and Selection, Training &Development of

18Hours
UNIT-3

Employees & Executives. Promotion, Demotion, Transfers, Absenteeism &

Turnover.

Performance Appraisal and Merit Rating, Discipline. Job evaluation Wage &
18Hours
UNIT-4

Salary Administration plans of Remuneration & Financial Rewards/Incentive

payments.

Employees Fringe Benefits & Services - Safety, Health & Security programme and
18Hours
UNIT-5

welfare.
Motivation and Moral.

1. Dr. Gaurav Sankalp - Personnal Mangement, Sahitya Bhawan Publication Agra.

Recommended

2. Beach D.S. – The Management of People at Work, McMillan Publishing Co. New
Readings

York.
3. Dale Yadav - Personnal Mangement, Prentice Hall of India Ltd., New Delhi
4. Davis Keita – Human Behaviour at Work Organisation Behaviour, Prentice Hall of
India Ltd., New Delhi
 RAJEEV GANDHI GOVERNMENT POST GRADUATE COLLEGE
AMBIKAPUR (C.G.)
DEPARTMENT OF COMMERCE

AUTOMOMUS
Syllabus of M.Com. (C.B.C.S.)
M.Com. Third Semester

Course Course Course (Paper/Subject) Credits Contact Hours EoSE

Code Type per week Duration
(Hours)
L T P Thy P
MCM301 CCC Management Concept 6 4 2 0 90 0
MCM302 CCC Organisational Behaviour 6 4 2 0 90 0
MCM303 CCC Advance Cost Accounting 6 4 2 0 90 0
LLM304 OSC Intellectual Property Rights 6 4 2 0 90 0
MCMC01 ECC/CB Tribal Studies
MCMC02 ECC/CB Strategic Management
MCMC03 ECC/CB International Marketing
MCMC04 ECC/CB Production Management 6 4 2 0 90 0
MCMC05 ECC/CB Life Insurance
MCMC06 ECC/CB Accounting Methods
MINIMUM CREDITS IN INDIVIDUAL SUBJECT IS 6 AND IN
COMPLETE SEMESTER IT WOULD BE 30. 30
 M. Com. Third Semester
COURSE CODE : MCM301
MANAGEMENT CONCEPT

OBJECTIVE :The objective of this course is to acquaint students with the management
concept

COURSE OUTCOMES:

1. Describe the influence of historical forces on the current practice of management.

2. Identify and evaluate social responsibility and ethical issues involved in business
situations and logically articulate own position on such issues.
3. Explain how organizations adapt to an uncertain environment and identify techniques
managers use to influence and control the internal environment.
4. Describe the process of management's four functions: planning, organizing, leading, and
controlling.
5. Identify and properly use vocabularies within the field of management to articulate
one's own position on a specific management issue and communicate effectively with
varied audiences.
6. Evaluate leadership styles to anticipate the consequences of each leadership style.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
 M. Com. Third Semester

COURSE CODE:MCM301 COURSE TYPE: CCC

COURSE TITLE: MANAGEMENT CONCEPT
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: The objective of this course is to acquaint students with the management
concept.

Schools of Management Thought : Scientific, process, human behaviour and

20 Hours
UNIT-1

social system school; Decision theory school; Quantitative and system school;
Contingency theory of Management; Functions of a manager.

Managerial Functions : Planning - concept, significance, types; Organizing -

20 Hours
UNIT-2

concept, principles of authority, theories, types of organizations, authority,

responsibility, power, delegation, decentralization;

Staffing; Directing; Coordinating; Control - nature, process, and techniques.

15 Hours
UNIT-3

Motivation: Process of motivation; Theories of motivation – need hierarchy

20 Hours
UNIT-4

theory, theory X and theory Y, two factor theory, Alderfer’s ERG theory,
McCleland’s learned need theory, Victor Vroom’s expectancy theory, Stacy Adams
equity theory.
Group Dynamics and Team Development : Group dynamics - Definition and
15 Hours

importance, types of groups, group formation, group development, group

UNIT-5

composition, group performance factors; Principle-centered approach to team

development.

1. R.C Agrawal. Agra

Recommended

2. Allen L.A.: Management and Organization (New York MC Grew Hill)

Readings:

3. Prasad Lallan: Management Principals and Practice, S. Chand Publication

New Delhi
4. Banerjee M.: Modren Managemrnt.
 M. Com. Third Semester
COURSE CODE : MCM302
ORGANIZATIONAL BEHAVIOUR

OBJECTIVE :the Objective of this course is to help student understand and conceptual
framework of management and organizational behavior.

COURSE OUTCOMES:

1. Demonstrate the applicability of the concept of organizational behavior to understand

the behavior of people in the organization.
2. Demonstrate the applicability of analyzing the complexities associated with
management of individual behavior in the organization.
3. Analyze the complexities associated with management of the group behavior in the
organization.
4. Demonstrate how the organizational behavior can integrate in understanding the
motivation behind behavior of people in the organization.
5. To provide the students to analyze specific strategic human resources demands for
future action.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
 M. Com. Third Semester

COURSE CODE:MCM302 COURSE TYPE: CCC

COURSE TITLE: ORGANISATIONAL BEHAVIOUR
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: The Objective of this course is to help student understand and conceptual
framework of management and organizational behaviour.

Organizational Behaviour : concept and significance ; Relationship between

18 Hours

management and organizational behaviour; Emergence and ethical perspective;

UNIT-1

Attitudes; Learning; Personality.

Leadership : Concept; Leadership styles; Theories - trait theory, behavioural

18 Hours

theory, Fielder’s contingency theory; Harsey and Blanchard’s situational theory;

UNIT-2

Managerial grid; Likert’s four systems of leadership.

Organizational Conflict : Dynamics and management; Sources, patterns, levels,

18 Hours

and types of conflict; Traditional and modern approaches to conflict; Functional

UNIT-3.

and difunctional organizational conflicts; Resolution of conflict

Interpersonal and Organizational Communication : Concept of two-way

18 Hours

communication; Communication process; Barriers to effective communication;

UNIT-4

Types of organizational communication; Improving communication; Transactional

analysis in communication.

Organizational Development : Concept; Need for change, resistance to change;

18 Hours

Theories of planned change; Organizational diagnosis; Organizational Development

Unit-5

intervention.

1. Keith Davis & John W. Newstrom: Organisational Behaviour, Tata MC Graw Hills
Recommended

2. Stephan P. Robbins: Organisational Behaviour, Parentice Hall of India Ltd.

Readings:

3. Robbins S.P.: Organisational Behaviour, Parentice Hall of India Ltd.

4. L.M. Prasad: Organisational Behaviour, S. Chand & Sons New Delhi
 M. Com. Third Semester
COURSE CODE : MCM303
ADVANCED COST ACCOUNTING

OBJECTIVE : This course exposes the students to the basic concepts and the tools used in
cost accounting.

COURSE OUTCOMES:

1. Explains cost accounting systems.

2. Explains the purposes of cost accounting.
3. Defines the concepts of cost, expense, loss and revenue.
4. Explains the relationships between cost and financial accounting.
5. Prepare production cost statement and cost of goods sold statement.
6. Explains main manufacturing cost elements.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
 M. Com. Third Semester

COURSE CODE:MCM303 COURSE TYPE: CCC

COURSE TITLE: ADVANCE COST ACCOUNTING
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: This course exposes the students to the basic concepts and the tools used in
cost accounting.

Cost Accounting - Concept and Classification, Methods and Techniques,

18 Hours
UNIT-1

Accounting for Material, Materials control – Techniques of Materials control.

Pricing of Material Issues.

Labour cost – Computation and Control, Method of Wages Payments, Overheads

18 Hours
UNIT-2

– Accounting and control, Machine Hour Rate.

Unit Costing, Job, Batch, Contract Costing.

18 Hours
UNIT-3

Process Costing, Joint products & By–Products costing, Standard Costing.

18 Hours
UNIT-4

Operating costing, Uniform costing and Estimate costing, Reconciliation

18 Hours
UNIT-5

statement.

1. S.P. Jain and K.L. Narang - Cost accounting-Kalyani Publishers-New Delhi.

2. B.K. Bhar - Cost Accounting-Academic publishers, Calcutta.
Recommended Readings

3. T.S.Reddy and Y.H. Reddy- Cost and Management Accounting-Margam

Publications, Chennai.
4. C.T.Horangren - Cost Accounting - A Managerial Emphasis - Pearson education -
New Delhi.
5. Jawaharlal - Cost Accounting-Tata Mc. Graw Hill.
6. Ravi M Kishore - Advanced Management Accounting - Taxman’s-New Delhi.
7. Robert S. Kaplan-Anthony A. Atkinson - Advanced Management Accounting -
Prentice Hall of India-New Delhi.
8. Weldon’s Cost Accounting and Cost Methods - Mc. Donald and Evens Limited.
 M. Com. Third Semester
COURSE CODE : LLM304
INTELLECTUAL PROPERTY RIGHTS

OBJECTIVE : To understand the basics of intellectual properties especially in context to

patent, copyright, trademark, design and geographical indication.

COURSE OUTCOMES:

1. The concept and development of all forms of I.P.R.

2. Distinguish and explain various forms of I.P.R
3. Identify criteria’s to fit one’s own intellectual work in particular forms of I.P.R
4. Apply statutory provisions to protect particular forms of I.P.R
5. Apply the concept and forms of I.P.R in research field.

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 M. Com. Third Semester
COURSE CODE:LLM304 COURSE TYPE : OSC
COURSE TITLE: INTELLECTUAL PROPERTY RIGHTS
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: To understand the basics of intellectual properties especially in context to patent,
copyright, trademark, design and geographical indication.
Introduction, Nature, Basic Concepts and International Conventions :
Nature and meaning of Intellectual property, Justification for protection of intellectual
18 Hours
UNIT-1

property right, Types of intellectual property. Leading international instrument concerning

protection of IP: The Berne Convention (1971), Rome convention (1961), Trade Related
intellectual property agreement" (TRIPS)
Law of Copyright
18 Hours

Definition, Subject matter of copyright, Ownership of Copyright, Term of Copyright, Rights of

UNIT-2

Owner, Assignments and Licenses, Infringement of Copyright, Remedies against infringement

of copyright.

Law of Patents
Meaning , Criteria for obtaining patents, Novelty, Utility, Non-obviousness, Non patentable
18 Hours
UNIT-3

inventions, Procedure for registration, Term of patent, Rights of patent, Basic concept of
compulsory license and government use of patent, Infringement of patent, Remedies in case of
Infringement.

Law of Trademark
Meaning of mark, trademark, Categories of Trademark- Conventional and Non-conventional
18 Hours
UNIT-4

Marks, Concept of distinctiveness, Absolute and relative grounds for refusal, Doctrine of
honest concurrent use , Procedure of registration of trademarks and Term of protection,
Assignment and Licensing, Infringement and passing off

Design and other forms of Geographical Indication (GI)

18 Hours
UNIT-5

1.Designs, Meaning of Design Protection, Concept of original design, Term of Protection

2..Geographical Indication, Meaning of GI, Difference between GI and Trademark Concept of
Authorized user.
G.B.Reddy, Intellectual Property Rights and Law, Gogia Law Agency, Hyderabad.
S.R.Myneni, Intellectual Property Law, Eastern Law House, Calcutta
READINGS

P Narayanan Intellectual Property Rights and Law (1999), Eastern Law House, Calcutta, India
SELECTED

VikasVashistha, Law and Practice of Intellectual Property,(1999) Bharat Law House, New Delhi.
Comish W.R Intellectual Property,3rded, (1996), Sweet and Maxwell
P.S. Sangal and Kishor Singh, Indian Patent System and Paris Convention,
Comish W.R Intellectual Property, Patents, Copyrights and Allied Rights, (2005)
Bibeck Debroy, Intellectual Property Rights, (1998), Rajiv Gandhi Foundation.
 M. Com. Third Semester
COURSE CODE : MCM C01
TRIBAL STUDIES

OBJECTIVE: To understand fairs and festivals of different tribes of the state to unfold the
rich and diverse cultural heritage of the indigenous people of the state and to promote
brotherhood and cultural interaction. To organize State and National Level Seminar on
Tribal life, culture and language.

COURSE OUTCOMES:
1. The aim of this program is to give basic knowledge of tribes and their situation in India.
2. It will help learners to understand the tribal way of life in India including their culture,
tradition as well as changes in their life.
3. The program hopes to provide employment to learners in the tribal development
departments, in NGOs or other institutions engaged in tribal welfare activities.
4. Understand the tribal culture, life and their situation in India
5. Know about the Tribal development in India from Pre-independence to Present-day
6. Develop zeal to work for tribal people and their development in different departments
of Government and non-governmental organizations.

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 M. Com. Third Semester
COURSE CODE: MCM C01 COURSE TYPE : ECC/CB
COURSE TITLE: TRIBAL STUDIES
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE:
To understand fairs and festivals of different tribes of the state to unfold the rich and diverse
cultural heritage of the indigenous people of the state and to promote brotherhood and
cultural interaction. To organize State and National Level Seminar on Tribal life, culture and
language.
Tribal Studies: Meaning, Nature, Scope, Need & importance of tribal studies.
18 Hours
UNIT-1

Meaning, Definition & characteristics of Tribe, Caste & Race.

Scheduled Tribe in India: Population Composition of tribal, classification of Indian

18 Hours
UNIT-2

Tribe – Racial, Lingual, Geographical, Cultural.

Some Major Tribes in India: Santhal, Khasi, Munda, Bhils.
Some Major Tribes in Central India: Gond, Baiga, Bharia, Korkus.
Iliteracy: Poverty, Indebt ness, Unemployment, migration & Exploitation
Environmental & Degradation.
18 Hours

Problem of Health and sanitation :

UNIT-3

Prostitution, Culture Decay due to assimilation. Replacement & Rehabilitation of

Tribal population.
Welfare-Concept, Characteristics: Tribal Welfare in post independence period.
18 Hours
UNIT-4

Constitutional provision & safe guard after independence, Legislation & Reservation
Policy.

Tribal Development Programs for Scheduled Tribes : Medical, Education, Economy,

Employment & Agriculture Evaluation of Programs
18 Hours
UNIT-5

Tribal Welfare & Advisory Agencies in India : Role of NGO’s in tribal development,
Role of Christian missionaries in tribal welfare & development. Tribal Welfare
Administration.
Tribal Development In India (Orissa) by Dr. Taradutt
Books on Tribal studies by PK Bhowmik
SUGGESTED
READINGS

Books on 'Tribal Studies' by W.G. Archer

 M. Com. Third Semester
COURSE CODE : MCM C02
STRATEGIC MANAGEMENT

OBJECTIVE: The objective of this course is to help students learn the application of strategic
management.

COURSE OUTCOMES:
1. To expose students to various perspectives and concepts in the field of Strategic
Management
2. The course would enable the students to understand the principles of strategy
formulation, implementation and control in organizations.
3. To help students develop skills for applying these concepts to the solution of business
problems
4. To help students master the analytical tools of strategic management

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 M. Com. Third Semester

COURSE CODE: MCMC02 COURSE TYPE:ECC/CB

COURSE TITLE: STRATEGIC MANAGEMENT
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE:The objective of this course is to help students learn the application of strategic
management.
Concept of Strategy: Defining strategy, levels at which strategy operates;
Approaches to strategic decision making; Mission and purpose, objectives and
18 Hours
UNIT-1

goals; Strategic business unit (SBU); Functional level strategies.

Environmental Analysis and Diagnosis: Concept of environment and its
components; Environment scanning and appraisal; Organisational appraisal;
Strategic advantage analysis and diagnosis, SWOT analysis.
Strategy Formulation and Choice of Alternatives : Strategies - modernisation,
diversification, integration, Merger, take-over and joint strategies; Turnaround,
18 Hours
UNIT-2

divestment and liquidation strategies; Process of strategic choice-industry,

competitor and SWOT analysis; Factors affecting strategic choice; Generic
competitive strategies- cost leadership, differentiation focus, value chain analysis,
bench marking, service blue printing.
Functional Strategies: Marketing, production / operations and R & D plans and
18 Hours
UNIT-3

policies.
Functional Strategies : Personnel and financial plans and policies

Strategy Implementation: Inter-relationship between formulation and

18 Hours

implementation; Issues in strategy implementation; Resource allocation.

UNIT-4

Strategy and Structure: Structural considerations, structures for strategies;

Organisational design and change.

Strategy Evaluation: Overview of strategic evaluation; Strategic control;

18 Hours

Techniques of strategic evaluation and control.

UNIT-5

Global Issues in Strategic Management.

1. Bhattachary S.K. and N. Yenkataramin: Managing Business Enterprises,

Strategy Structure and System. Vikas Publishing.
SUGGESTED
READINGS

2. Sharma R.A.: Strategic Management in India Companies, Deep & Deep

Publication.
3. Kazmi Azhar: Business Policy, Tata Mc Graw Hill.
4. David Fred R.: Management, Prentice Hall.
 M. Com. Third Semester
COURSE CODE : MCMC03
INTERNATIONAL MARKETING

OBJECTIVE: The course intends to familiarise the students with the concept and issues of
international Marketing and enable them to be able to analyse the foreign market
environment and develop international marketing strategies for a business firm.

COURSE OUTCOMES:

1. Develop an understanding of and an appreciation for basic international marketing

concepts, theories, principles, and terminology.
2. Be able to demonstrate an awareness and knowledge of the impact of
environmental factors (cultural, economic, institutional, legal and political) on
international marketing activities.
3. Be capable of identifying international customers through conducting marketing
research and developing cross-border segmentation and positioning strategies.
4. Be capable of developing a global marketing strategy by applying the basic concepts
of product, pricing, promotion, and channels of distribution in international settings.
5. Be able to apply an integrated understanding of the course material by conducting
an analysis of international marketing issues in relevant case studies and current
events identifying factors that contribute to the challenges faced by marketers
internationally, and developing corresponding solution options based on multiple
perspectives.

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 M. Com. Third Semester

COURSE CODE: MCMC03 COURSE TYPE: ECC/CB

COURSE TITLE: INTERNATIONAL MARKETING
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE:
The course intends to familiarise the students with the concept and issues of international
marketing and enable them to be able to analyse the foreign market environment and develop
international marketing strategies for a business firm.

International Marketing; Meaning; Scope, benefits and difficulties of International

18 Hours
UNIT-1

Marketing: International marketing and Domestic Marketing, reasons for entering

International marketing. International marketing environment; Identifying and
selecting foreign market.

Foreign Market Selection: Global market segmentation; Selection of foreign markets,

18 Hours
UNIT-2

International positioning. Product Decisions: Product planning for global markets;

Standardisation vs product adaptation; New product development; Management of
international brands; Packaging and levelling.

Quality issues and after sales service; International pricing; International price
18 Hours
UNIT-3

quotation ; Payment terms and Methods of payment.

Promotion of products and services abroad: International channels of distribution;

18 Hours
UNIT-4

Selection and appointment of foreign sales agents. Logistic decision.

Export policy and practices in India, Trends in India's foreign trade, Steps in starting
18 Hours
UNIT-5

export business ; Export finance, Documentation and Procedure.

1.Czinkota : International Marketing, Thomson;

2.Sak Onkvisit and John J. Shaw: International Marketing: Analysis & Strategy, PHI;
SUGGESTED

3.Warren J. Keegan: Global Marketing Management, PHI;

READINGS

4.Roger Bennet: International Marketing: Strategy. Planning Market Entry &

Implementation,
Kogan Page Ltd., U.K;
5.Philip R. Cateora and John L.Graham: International Marketing, TMH;
6. Doole: International Marketing Strategy, Thomson.
 M. Com. Third Semester
COURSE CODE : MCMC04
PRODUCTION MANAGEMENT

OBJECTIVE: The objective of this course is to acquaint with the production management.

COURSE OUTCOMES:

1. Identify the elements of operations management and various transformation processes to

enhance productivity and competitiveness.
2. Analyze and evaluate various facility alternatives and their capacity decisions, develop a
balanced line of production & scheduling and sequencing techniques in operation
environments
3. Develop aggregate capacity plans and MPS in operation environments.
4. Plan and implement suitable materials handling principles and practices in the operations.
5. Plan and implement suitable quality control measures in Quality Circles to TQM.

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 M. Com. Third Semester

COURSE CODE: MCMC04 COURSE TYPE: ECC/CB

COURSE TITLE: PRODUCTION MANAGEMENT
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: The objective of this course is to acquaint with the production management.

Fundamentals of production management, Nature, Scope, Functions; Problems,

18 Hours
UNIT-1

Production and Productivity organizing for production. Types of manufacturing

systems.

Production planning, Objectives, Factors affecting Production Planning. Planning

18 Hours

future activities, forecasting. Qualitative & Quantative forecasting Methods, long

UNIT-2

range forecasts, project planning method (P.E.R.T. and C.P.M.) Process planning
System. Techniques of process planning: Assembly charts, process charts make or
buy analysis.
Process design, Factors affecting design Relation with types of manufacturing plant
18 Hours
UNIT-3

location and layout: Factors affecting location. Types of plans layout, evaluation of
alternative layout.

Work measurement and work standards Uses of work measurement date,

18 Hours

procedure for work measurement. Direct work measurement. Time study, activity
UNIT-4

sampling, Indirect work measurement: Synthetic timing, Predetermined motion time

system, analytical estimating. Methods analysis: Areas of application, Approaches to
methods design, Tools for methods analysis, work simplification programme.
Production Control – Control functions: Routing Londing, Scheduling, Despatching,
18 Hours
UNIT-5

Follow up. Quality control & inspection: place of quality control in modern
enterprises, organisation of qualit control. Statistical quality control, inspection
location for inspection, inspection procedure and records, Inspection devices.
1. Industrial Engineering: Hazara
2. Industrial Engineering: Martand Telsang, S. Chand & Sons New Delhi.
SUGGESTED
READINGS

3. Production Management, Buffa

4. Production Management, S.C. Row
 M. Com. Third Semester
COURSE CODE : MCMC05
LIFE INSURANCE

OBJECTIVE: To acquaint the student about the changing scenario in Life & Health
Insurance.

COURSE OUTCOMES:

1. Explain various types of risks

2. Explain nature and principles of Insurance
3. Describe the features of Life Insurance
4. Describe the features of General Insurance
5. Explain the regulatory framework of Insurance in India

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 M. Com. Third Semester

COURSE CODE: MCMC05 COURSE TYPE: ECC/CB

COURSE TITLE: LIFE INSURANCE
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: To acquaint the student about the changing scenario in Life & Health Insurance.

Life insurance : introduction, History of life insurance, Utility, Object,

18 Hours
UNIT-1

Characteristics and importance of life insurance, procedure of getting life

insurance, non – medical insurance, Insurance of sub – standard lives, insurance
of female lives and Minors.

Life insurance policy

18 Hours
UNIT-2

Conditions and kinds of Life insurance policies, some important plans of life
insurance.

Premium and Annuity

Elements of premium; methods of premium computation, Natural premium
18 Hours
UNIT-3

plan, level premium plan, Gross and net premium, Loading mortality table –
meaning, characteristics and importance in life insurance; Kinds of mortality
table. Annuity: meaning, objects, advantages and kinds of annuity, annuity Vs
Life insurance.

Life Insurance agent and his working, settlements of Life insurance claims.
18 Hours
UNIT-4

Guidelines and procedures, Organisation and management of life insurance

corporation of India, working and progress.

Privatization of Life insurance in India, Insurance Regulatory & Development

18 Hours
UNIT-5

Authority Act, 1999, - powers and functions of authority.

1. Vaughan, E.T & T.Vaughan: Fundametals of Risk Insurance, Johan Willey &
Sons
SUGGESTED
READINGS

2. Course material and books published by ‘Insurance Institute of India, Mumbai’

3. Rejda, G.E: Principles of Risk Management and Insurance (Seventh Edition),
Pearson
4. Treischmann: Risk Management & Insurance, Thomson
5. Chance: Introduction to Risk Management and Derivatives, Thomson.
 M. Com. Third Semester
COURSE CODE : MCMC06
ACCOUNTING METHODS

OBJECTIVE: The objective of this course is to expose students to accounting issues and
practice.

COURSE OUTCOMES:

1. Demonstrate accounting standards in India and preparation of Accounts from

Incomplete Records.
2. To understand about Branch Accounts, Independent and Foreign Branch.
3. Analyze Lease Accounts and Social Accounting.
4. Demonstrate about Accounting for Price level Changes. Human Resource Accounting.
5. Understand Government Accounting, Insolvency Accounts. (Individual and firm).

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 M. Com. Third Semester

COURSE CODE: MCMC06 COURSE TYPE: ECC/CB

COURSE TITLE: ACCOUNTING METHODS

CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE:The objective of this course is to expose students to accounting issues and
practice.

Accounting standards in India. Preparation of Accounts from Incomplete Records

18 Hours
UNIT-1

and Single Entry System.

Branch Accounts – Independent and Foreign Branch. Departmental Accounts.

18 Hours
UNIT-2

Lease Accounts, Social Accounting.

18 Hours
UNIT-3

Accounting for Price level Changes. Human Resource Accounting.

18 Hours
UNIT-4

Government Accounting, Insolvency Accounts. (Individual and firm).

18 Hours
UNIT-5

Peter J. Elisen: Accounting

SUGGESTED

Christopher moles: Accounting, Oxford University Press.

READINGS

S.M. Shukla: Financial Accounting, SBPD Agra

Dr. Karim Khanuja: Financial Accounting Sshitya Bhawan Publication Agra
Dr. S.N. Maheshwari: Financial Accounting S. Chand Publication New Delhi
 RAJEEV GANDHI GOVERNMENT POST GRADUATE COLLEGE
AMBIKAPUR (C.G.)
DEPARTMENT OF COMMERCE

AUTOMOMUS
Syllabus of M.Com. (C.B.C.S.)
M.Com. Fourth Semester
Course Course Course (Paper/Subject) Credits Contact EoSE
Code Type Hours per Duration
week (Hours)
L T P Thy P
MCM401 CCC Corporate Legal Framework 6 4 2 0 90 0
MCM402 CCC Marketing Research 6 4 2 0 90 0
MCM403 CCC Investment Management 6 4 2 0 90 0
MCMS04 OSC Dissertation 6 0 0 0 90 0
MCMD01 ECC/CB Consumer Behavior
MCMD02 ECC/CB Financial Institutions and markets
MCMD03 ECC/CB Goods and Service Tax
MCMD04 ECC/CB Industrial Laws 6 4 2 0 90 0
MCMD05 ECC/CB Bank Management
MCMD06 ECC/CB Introduction to Information Technology
MINIMUM CREDITS IN INDIVIDUAL SUBJECT IS 6 AND IN
COMPLETE SEMESTER IT WOULD BE 30. 30
 M. Com. Fourth Semester
COURSE CODE : MCM401
CORPORATE LEGAL FRAMEWORK

OBJECTIVE: The objective of this course is to acquaint students with legal concepts related t
corporate sector.

COURSE OUTCOMES:

1. To provide an overview of important laws that has a bearing on the conduct of business
in India
2. To examine the various legal forms that a business entity can take and the relative
advantages and disadvantages of each of these form
3. To understand Meetings and resolutions, Company management, Managerial
Remuneration, Winding up and dissolution of companies.
4. Remember the fundamental aspects of Negotiable Instruments Act
5. Knowledge of the fundamental aspects of Companies Act.
6. Understand about Monopolies and Restrictive Trade Practices Act, 1969.
7. To know about Legal Environment for Security Markets: SEBI Act. 1992.

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 M. Com Fourth Semester

COURSE CODE: MCM401 COURSE TYPE: CCC

COURSE TITLE: CORPORATE LEGAL FRAMEWORK
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE : The objective of this course is to acquaint students with the management concept.

The Companies Act, 2013 (Relevant Provisions) : Definition, types of companies.

18 Hours
UNIT-1

Memorandum of association; Articles of. Association; Prospectus; Share capital and

membership.

Meetings and resolutions, Company management, Managerial Remuneration, Winding

18 Hours
UNIT-2

up and dissolution of companies.

The Negotiable Instruments Act, 1881 - Definition, Types of Negotiable Instruments;

18 Hours
UNIT-3

Negotiation; Holder and holder in due course; Payment in due course. Endorsement and
crossing of cheque; Presentation of negotiable instruments. Endorsement and crossing
of cheque.

Monopolies and Restrictive Trade Practices Act, 1969 - Monopolistic Trade Practices,
18 Hours
UNIT-4

Restrictive Trade Practices, Unfair Trade Practices.

Legal Environment for Security Markets: SEBI Act. 1992 - Organisation and Objectives of
18 Hours
UNIT-5

SEBI, Power and Security under Contract Regulation Act, 1956 transfer to SEBI. Role of
SEBI in controlling the Security Market

1. Amarchand,D: Government & Business, Tata McGraw Hill New Delhi

2. Indian Contract Act. 1872
Recommend
Readings:

3. Ramaiya A: Guide to Companies Act. Wathwa Co. 1996.

4. SEBI Act 1992: NABHI Publication Delhi
5. Securities (Contract & Regulation) Act. 1956
6. Taxman’s Company Act. 1998, New Delhi
7. The Companies Act 1956.
 M. Com. Fourth Semester
COURSE CODE : MCM402
MARKETING RESEARCH

OBJECTIVE: The objective of this course acquaint students with the marketing research
concept, tools & techniques for marketing research

COURSE OUTCOMES:

1. understand the process of marketing research and its different processes.

2. identify sources of information understand different research methods.
3. apply selected research methods.
4. analyze and interpret both qualitative and quantitative data.
5. conduct and analyze a focus group discussion.
6. Build a simple questionnaire from a web-based survey administration site.

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 M. Com Fourth Semester

COURSE CODE: MCM402 COURSE TYPE: CCC

COURSE TITLE: MARKETING RESEARCH
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE : The objective of this course acquaint students with the marketing research concept,
tools & techniques for marketing research

Introduction to Marketing Research

18 Hours
UNIT-1

Meaning, nature and importance of marketing research; Marketing research and

scientific method; Research reliability and validity; Problems in conducting marketing
research; Marketing information system (MIS); Ways of conducting marketing
research.
Marketing Research Process
18 Hours
UNIT-2

Steps involved in conducting marketing research; Problem identification; Determining

information needs; Developing marketing research proposal.

Data collection and Sampling Plan

18 Hours
UNIT-3

Data collection methods, Sample Design: Defining universe and sampling unit;
Determining sampling frame; Sampling Techniques, Sample size determination; Field
work and data collection.

Data Analysis and Report Preparation

18 Hours
UNIT-4

Data editing, coding tabulation and graphical presentation; Univariate and multivariate
data analyses techniques and their applications in marketing research; Report
preparation, presentation and follow-up.
Marketing Research Applications
18 Hours
UNIT-5

Advertising Research: Planning and Procedure, New Product Research. Sales and
Market Research, Marketing Research in India: Status, organization and developments;
Ethical issues in marketing research.
1. Zaltman and Burger: Marketing Research, Dryden Press, Illinois.
Recommend

2. Beri, G.C.: Marketing Research, Tata McGraw Hill, New Delhi

Readings:

3. Churahill, Gilbert A: Basic Marketing Research, Dryden Press, Bostan

4. Chinsall, Peter M.: The Essence of Marketing Research, Prentice Hall, New Delhi
5. Davis J.J.: Marketing Research, Prentice Hall, New Delhi.
6. Luck D.J..: Marketing Research, Prentice Hall, New Delhi.
 M. Com. Fourth Semester
COURSE CODE : MCM403
INVESTMENT MANGEMENT

OBJECTIVE: The objective of this course is to expose students to investment, management

techniques and concepts

COURSE OUTCOMES:

1. Discuss core client groups of the investment management industry

2. Describe the investment management process
3. Detail relevant asset classes for investment
4. Define types of securities.
5. Confidently communicate the definition of technical words and phrases found within
the investment management industry

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 M. Com Fourth Semester

COURSE CODE: MCM403 COURSE TYPE: CCC

COURSE TITLE: INVESTMENT MANAGEMENT
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE:The objective of this course is to expose students to investment, management

techniques and concepts.

Properties of financial assets - Financial Markets - Investments - Types - Characteristics -

18 Hours
UNIT-1

Objectives - Types of investors - Investment vs. Gambling, Speculation, Speculation Vs.

Gambling.

Nature and Scope of Security Analysis - Concept of Risk and Return - Measurement of Risk
18 Hours
UNIT-2

Fundamental analysis - Economic analysis, Industry Analysis and company Analysis -

18 Hours
UNIT-3

Technical analysis - Trend indications - Indices and moving average applied in technical
analysis.

Valuation of Securities - Equity shares - Preference shares - Debentures - Bonds

18 Hours
UNIT-4

Efficient market Hypothesis - Random Walk Theory - Markowitz Theory - Sharpe’s

18 Hours
UNIT-5

optimization solution.
Note: Only theory questions.

1. Dr.Raganatham M. & Madhumathi R.: Investment analysis & Portfolio management.

Recommend
Readings:

Person Education, New Delhi.

2. Dr.Bhalla V.K.: Investment Management, S. Chand and Company, New Delhi
 M. Com. Fourth Semester
COURSE CODE : MCMD01
CONSUMER BEHAVIOUR

OBJECTIVE: Knowledge of consumer behaviour is a prerequisite for developing effective

marketing strategy. The purpose of the course is to provide an in-depth understanding of
the consumer and industrial buying processes and their determinants as relevant for
marketing decision making

COURSE OUTCOMES:

1. Demonstrate how knowledge of consumer behavior can be applied to marketing

2. Identify and explain factors which influence consumer behavior.
3. Relate internal dynamics such as personality, perception, learning motivation and attitude
to the choices consumers make.
4. Use appropriate research approaches including sampling, data collection and
questionnaire design for specific marketing situations.
5. In a team, work effectively to prepare a research report on consumer behavior issues
within a specific context.

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 M. Com Fourth Semester

COURSE CODE: MCMD01 COURSE TYPE:ECC/CB

COURSE TITLE: CONSUMER BEHAVIOUR
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE: Knowledge of consumer behaviour is a prerequisite for developing effective

marketing strategy. The purpose of the course is to provide an in-depth understanding of the
consumer and industrial buying processes and their determinants as relevant for marketing
decision making

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

18 Hours
UNIT-1

consumers and their role; Consumer buying process and determinants; Changing
profile of Indian consumers.
.
2. Individual Differences in Consumers : Needs and motivation; Perception; Attitude
18 Hours
UNIT-2

and attitude change; Learning and learning theories; Personality and life style
analysis.

3. External determinants of Consumer Behaviour : Family and its influence on

18 Hours
UNIT-3

consumer buying behaviour; Group and their influences; Social class; Culture and
sub-culture.

4. Models of consumer behaviour; Business buying behaviour.

18 Hours
UNIT-4

5. Cross-cultural dimensions of consumer behaviour; Consumer research –

18 Hours
UNIT-5

complexities and issues.

1. Schiffman, L. G. and L. L.Kanuk, Consumer Behaviour, Pearson, Ltd., New Delhi,

Recommend Readings:

2007.
2. Engel, J. F., Roser D. Blackwell and Paul W. Miniard, Consumer Behaviour, Cengage
Learning, 2007.
3. Peter, J. Paul, and Jerry C. Olson, Consumer Behaviour and Marketing Strategy,
McGraw Hill, 2007.
4. Assael, H., Consumer Behaviour and Marketing Action; Cengage Learning, 2004.
5. Hawkins Dell., Roger J. Best, Kenneth A. Conej, Consumer Behaviour: Building
Marketing Strategy, 2003.
 M. Com. Fourth Semester
COURSE CODE : MCMD02
FINANCIAL INSTITUTIONS AND MARKETS

OBJECTIVE: The objective of this course exposes knowledge of Financial Institutions &
Market.

COURSE OUTCOMES:

1. Apply concepts relevant to financial markets and financial institutions, such as the
flow of funds, levels of interest rates and interest rate differentials, to current events
or topical issues.
2. Determine and analyze the appropriate measures of risk and return for various
financial instruments. Understand the mechanics and regulation of financial
securities exchanges and determine how the value of stocks, bonds, and securities
are calculated.
3. Identify and evaluate the role symmetric versus asymmetric information plays in the
structure and operation of the financial system information.
4. Evaluate empirical evidence of market performance, and contrast it with theories of
market performance.
5. Research and analyze specific problems or issues related to financial markets and
institutions.
6. Explore the international integration of international financial markets and analyze
the implications for financial managers.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
 M. Com Fourth Semester

COURSE CODE:MCMD02 COURSE TYPE: ECC/CB

COURSE TITLE: FINANCIAL INSTITUTIONS & MARKETS
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE: The objective of this course expose knowledge of Financial Institutions & Market

Indian Financial System : Money Market Meaning Constituents, Function of Money

18 Hours
UNIT-1

Market; Money Market Instruments. Recent trends in Indian Money Market; Capital
Market-Meaning, Constituents and Functions of Capital Market.

Reserves Bank of India : Organization, Management and function; Credit creation and
18 Hours

instruments of credit control; Monetary Policy and it significance in economy.

UNIT-2

Commercial Banks : Meaning, Function. Recent development in Commercial Banking.

18 Hours
UNIT-3

Development Banks : Concept and Meaning, Objectives and Function of

18 Hours

Development Banks; Operational and Promotional activities of Development banks; IFCI,

UNIT-4

ICICI, IDBI, SIDBI, SFC's.

Unit Trust of India : Objectives, function of various schemes of UTI; Role of UTI in industrial
18 Hours

finance, Insurance Sector : Objectives, Role, Investment Practices of LIC and GIC.
UNIT-5

1. Chandler M.V. & Goldfeld S.M.:Economics of money & Banking, Harper & Row,
New Delhi.
Recommend

2. Bhole L.M.: Financial Market & Institutions, Tata Mc Grow Hills, New Delhi.
Readings:

3. Nooda R.P.; Indian securities Market Investors view Point, Excell Books, New
Delhi.
4. Gupta Surey B.: Monetary Economics, S. Chand Co. New Delhi.
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 M. Com. Fourth Semester
COURSE CODE : MAMD03
GOODS AND SERVICE TAX

OBJECTIVE: The objective of this course provides knowledge of relevant provisions of Goods and
Service Tax.

COURSE OUTCOMES:

1. Explain concept, need, and utility of indirect taxes.

2. Understand and analyze the taxable event, i.e., supply under GST.
3. Describe the provisions relating to levy of GST.
4. Identify exemptions for different types of goods and services.
5. Examine implications of input tax credit.
6. Explain the various procedures under GST.
7. Analyze provisions regarding penalties and interest.
8. Understand administration of GST.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
CO 7 ✓
CO 8 ✓
 M. Com Fourth Semester

COURSE CODE: MCMD03 COURSE TYPE: ECC/CB

COURSE TITLE: GOODS AND SERVICE TAX

CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE: The objective of this course provides knowledge of relevant provisions of Goods And
Service Tax - GST.

GST - Introduction and Meaning, Technical Terms, GST Model in India, Advantages and
18 Hours
UNIT-1

Disadvantages. Structure of GST, Types of GST.

Registration under GST, Cancellation of Registration, Revocation of Cancellation, Supply

18 Hours
UNIT-2

Under GST, Time of Supply, Place, Valuation.

Returns and Accounts, Records, Billing under GST, E-way-Bill, Audit,

18 Hours
UNIT-3

Composite Scheme, Job Work, Input Credit Under GST, Matching, Reversal and Reclaim
of Input Credit, Input Service Distributor, TDS.

Turnover Under GST, GST compliance Rating, Rate of GST, Exemptions, Estimation of Tax,
18 Hours
UNIT-4

Tax Assessment under GST, Payment of Taxes, GST compliance Rating.

Demand and Recovery, Refund of Tax, Administration of GST, Appeal, Appellate Advance
18 Hours
UNIT-5

Ruling, Review and Correction, Inspection, Search, Seizure and Arrest, Offence, Penalty
and Settlement.

1. Saklech Shripal & Saklecha Anit: Goods and Service Tax, Satish Printers & Publishers
Recommend
Readings:

Indore
2. Mahrotra H.C. & Agrawal V.P.: Indirect Taxes With GST, Sahitya Bhawan Publication
Agra
 M. Com. Fourth Semester
COURSE CODE : MCMD04
INDUSTRIAL LAWS

OBJECTIVE: The course is designed to provide an understanding of certain industrial

legislations in the context of the Indian Socio – economic conditions.

COURSE OUTCOMES:
1. Students should able to elaborate the concept of Industrial Relations.
2. The students should able to illustrate the role of trade union in the industrial
setup.
3. Students should able to outline the important causes & impact of industrial
disputes.
4. Students should able to elaborate Industrial Dispute settlement procedures.
5. Student should be able to summarize the important provisions of Wage
Legislations, in reference to Payment of Wages Act 1936, Minimum Wages Act
1948 & Payment of Bonus Act 1965
6. Student should able to summarize the important provisions of Social Security
Legislations, in reference to Employees State Insurance Act 1948, Employees
Provident Fund Act 1952 and Payment of Gratuity Act 1972.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
 M. Com Fourth Semester

COURSE CODE: MCMD04 COURSE TYPE: ECC/CB

COURSE TITLE: INDUSTRIAL LAWS
CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30
OBJECTIVE: The course is designed to provide an understanding of certain industrial legislations
in the context of the Indian Socio – economic conditions.
The factories Act, 1948 : Objects, provisions relating to hazardous process, health,
18 Hours
UNIT-1

safety, welfare, working hours, leave etc. of workers, approval, licensing and
registration of factories , manager and occupier – their obligations, power of the
authorities under the Act, penal provisions.
The Industrial Disputes Act, 1947: Objects, authorities for settlement of industrial
18 Hours
UNIT-2

disputes, reference of industrial disputes, procedure, powers and duties of

authorities, settlements and awards, strikes, lock-outs, lay-off, retrenchment,
transfer and closure, unfair labour practices, miscellaneous provision.
The Trade Unions Act, 1926: Objects, registration of trade unions, rights and liabilities
of registered trade unions-procedure, penalties.
18 Hours
UNIT-3

The Workmen’s compensation Act, 1923: Objects, Employer’s liability for

compensation, amount of compensation, distribution of compensation, notice and
claims, remedies, of employers against stranger, commissioners for workmen’s
compensation
The Employees’ Provident Funds & Miscellaneous provision Act, 1952: Objects,
Schemes under the Act. Employees’ Provident Fund Scheme, Employees’ pension
18 Hours

Scheme, 1995, Employees’ Deposit linked Insurance Scheme, Determination and

UNIT-4

Recovery of Moneys due from and by employers, protection against attachment.

The payment of Wage Act, 1936: Objects, Application, responsibility for payment of
wages, wage periods, time-limits, Deduction from wages remedy available to worker
for delay or unauthorized education.
The Minimum Wages Act, 1948: Objects, Application, Minimum Fair and Living
18 Hours
UNIT-5

Wages, Determination of minimum wage, Taxation of minimum wage, Advisory Board,

remedy to worker for non-payment of minimum wages.

1. Malik P. L, Labour and Industrial Law, 9th edn, 2009, Eastern Book Company, Lucknow.
Recommend Readings:

2. Sharma J. P, Simplified Approach to Labour Laws 3rd edn, 2009, Bharat Law House Pvt. Ltd, New
Delhi.
3. Kumar H. L, Digest of Labour Cases-1990 –2009, Universal Law Publishing Co Pvt Ltd, Delhi.
4. Singh Avtar, Introduction to Labour & Industrial Law, 2009 edn, Wadhwa and Company, Nagpur.
5. Sharma J. P, Employees' Provident Funds and Miscellaneous Provisions Act, 1952 with frequently
Raised Queries including Schemes & Rules, 2nd edn, 2009, Bharat Law House Pvt. Ltd, New Delhi
6. Sharma J. P, Employees' State Insurance Act, 1948 with Frequently RaisedQueries, 2nd edn, 2009,
Bharat Law House Pvt. Ltd, New Delhi
7. Sharma J. P, Factories Act, 1948 with Frequently Raised Queries, 2nd edn, 2009, Bharat Law House
Pvt. Ltd, New Delhi
 M. Com. Fourth Semester
COURSE CODE : MCMD05
BANK MANAGEMENT

OBJECTIVE: The objective of this course is to help to students understand and conceptual framework
of bank management.

COURSE OUTCOMES:

1. Understand the peculiarities of valuing a bank, factors shaping the banking industry
(e.g., regulation), and how this bears on value-based bank management
2. Apply key concepts of value-based bank management like deposit and loan pricing
3. Understand key concepts of risk management in banking
4. Acquire knowledge on Indian Banking system and Banking Regulation Acts.
5. Involve in various co-curricular activities to demonstrate relevancy of foundational and
theoretical knowledge of their academic major and to gain practical exposure.
6. Develop skills to take up career opportunities ranging from roles in Finance and
Accounting, Banking Industry, Corporate Sector etc.

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
 M. Com Fourth Semester

COURSE CODE:MCMD05 COURSE TYPE: ECC/CB

COURSE TITLE: BANK MANAGEMENT

CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE:The objective of this course is to help to students understand and conceptual

framework of bank management.
Bank - Concept, Functions and Services, Prohibited Business, Nature of Banking,
18 Hours
UNIT-1

Qualities of Banker, Bank and Customer Relationship, Concept of Customer, general

Relationship, Bankers, Rights and obligations, Termination of Relationship.

Accounts of Customers: Various Customers' Accounts, Opening an account,

18 Hours
UNIT-2

Nomination facility, Special Types of Customers Minors, Pardanashin Women,

Lunatics, Intoxicated Persons, Joint Hindu Family, Limited Companies and Non Trading
Concern.
Employment of Bank Funds, Importance of Liquidity, Cash Reserve, Money at call and
18 Hours
UNIT-3

short notice, Investments, Statutory provisions regarding liquid Assets, Principles of

lending, Types of loan, Interest Tax Act.

Purchase/Discounting of Bills, Legal Position, Bill Market scheme, Lodgement of bills,

18 Hours
UNIT-4

Vaghul Working Group Report, Letters of Credit, Concept and types, Crossing and
endorsements of cheque.

Securities for Advances: General Principles Advances against Goods, Stock Exchange
18 Hours
UNIT-5

Securities, Real Estate, Life Policies, Fixed Deposits, Gold, Silver, Bond and Debenture.
Lien and Mortgage, Types of mortgage, Hypothecation, pledge.

1. Varshney, PN. Banking Law & Practice, Sultan Chand, New Delhi.
2. S.N.Maheswari, Banking Law & Practice, Ludiana, Kalyani Publications.
Recommended

3. Vasant Desai, Principles of Bank Management, Mumbai, Himalaya Publications.

Readings

4. K.Subramanian, Banking Reforms in India, TMH, New Delhi.

5. Joseph Sinkey, Commercial Bank Financial Bank Financial Management, Pearson
Education (Prentice Hall)
6. E.Gordon and Dr. K. Natarajan, Banking Theory Law and Practice – Himalaya
Publishing House.
 M. Com. Fourth Semester
COURSE CODE : MCMD06
INTRODUCTION TO INFORMATION TECHNOLOGY

OBJECTIVE: This course exposes the students to the basic concept and tools in Information
Technology

COURSE OUTCOMES:

1. Know about Meaning, Definition and Types of Information System, Computer net works
2. Identify, design, and analyze Internet business , its Definition , Online Business and E.
Business Categories
3. Understand Paying in the net: The Payment Business - Post-paid System.
4. Review literature and indulge in research using research based knowledge and methods
to design new experiments, analyze, and interpret data to draw valid conclusions.
5. Select and apply current techniques, skills, and tools necessary for computing practice
and integrate IT-based solutions into the user environment effectively.
6. Apply contextual knowledge about data base approach, its objectives and data base
languages - Ethics of using Databases.
7. Analyze Multimedia and Knowledge storage Capacity

PROGRAMME OUTCOME & COURSE OUTCOME MAPPING

CO / PO PO 1 PO 2 PO 3 PO 4 PO 5 PO 6

CO 1 ✓
CO 2 ✓
CO 3 ✓
CO 4 ✓
CO 5 ✓
CO 6 ✓
CO 7 ✓
 M. Com Fourth Semester

COURSE CODE: MCMD06 COURSE TYPE: ECC/CB

COURSE TITLE: INTRODUCTION TO INFORMATION TECHNOLOGY

CREDIT: 6 HOURS: 90
THEORY: 6 THEORY: 90
MARKS: 100
SEMESTER END EXAM: 70 CCA:30

OBJECTIVE:This course exposes the students to the basic concept and tools in Information
Technology.

INFORMATION TECHNOLOGY
18 Hours
UNIT-1

Meaning - Definition - Types of Information System - Computer net works: Goals and
uses of networks. Network Hardware and Software - Types of Networks - Protocols -
Knowledge Management
ELECTRONIC BUSINESS
18 Hours

Computers - Internet business - Definition - Online Business - E. Business Categories -

UNIT-2

preparing to online business - Ethics of information technology. E. Business

Applications - Business to Business (B2B) - Business to Customers (B2C) - Electronic
Shopping.
PAYMENT SYSTEM
18 Hours

Paying in the net: The Payment Business - Post-paid System - Instant-paid payment
UNIT-3

System - Pre-paid Payments System. The Open source Projects - Introduction to open
hardware.

STORAGE AND DATABASE

18 Hours
UNIT-4

Foundation for interactivity - Multimedia and Knowledge storage Capacity -

Compression and Decompression. Secondary Storage Devices Diskettes - Hard disks -
Optical Disks - Magnetic tape.
DATA BASE MANAGEMENT SYSTEM (DBMS)
18 Hours
UNIT-5

Introduction to data base approach - objectives of data base and data base languages
- Ethics of using Databases - Concerns about accuracy and privacy.

1. Saily Chan, Electronic Commerce Management, John Wiley, 1998.

Recommended

2. Neil Randall, The Internet in a Wee, 2nd Edn. Prentice Hall of India, New Delhi.
Readings

3. Marilyn Greenstein and Todd M. Fein Mann, Electronic Commerce, Security, Risk
Management, Irwin McGraw Hill, 2000.
4. David Kosiur, understanding Electronic Commerce, Addison Wesley, 1996.