45
1 COURSE CURRICULUM & SCHEME OF EXAMINATION MASTER OF COMMERCE M.Com. (TWO YEARS) PROGRAMME (THROUGH DISTANCE EDUCATION) w.e.f. 2018-19 Session DIRECTORATE OF DISTANCE EDUCATION GURU JAMBHESHWAR UNIVERSITY OF SCIENCE & TECHNOLOGY, HISAR

MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

  • Upload
    others

  • View
    5

  • Download
    0

Embed Size (px)

Citation preview

Page 1: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

1

COURSE CURRICULUM

&

SCHEME OF EXAMINATION

MASTER OF COMMERCE

M.Com. (TWO YEARS) PROGRAMME

(THROUGH DISTANCE EDUCATION)

w.e.f. 2018-19 Session

DIRECTORATE OF DISTANCE EDUCATION

GURU JAMBHESHWAR UNIVERSITY OF SCIENCE

& TECHNOLOGY, HISAR

Page 2: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

2

DIRECTORATE OF DISTANCE EDUCATION

GURU JAMBHESHWAR UNIVERSITY OF SCIENCE & TECHNOLOGY, HISAR

COURSE CURRICULUM

FOR

MASTER OF COMMERCE (M.COM.) (Through Distance Learning Mode)

Master of Commerce is a Two years annual programme and has been designed to meet the

requirement of graduates aspiring to make their career in academics, research and corporate world.

The programme aims to strengthen the theoretical, analytical and applied knowledge base of

commerce. There is ample scope of employment for commerce post graduates particularly in

teaching, research and corporate sector. The course curriculum has been designed in accordance

with the UGC-NET syllabus. Due care has been taken to include all the relevant and latest aspects

of the discipline of Commerce so that the students can take their way through UGC-NET/JRF

examinations and apply for the teaching and research jobs in universities, colleges, research

institutes and industries. The M.Com. Programme (D.E.) is an programme annual divided into two

years inclusive of PCP and examination. Each paper shall be of 100 marks divided in the ratio of

70% external and 30% internal. The division of marks is as under:

External Examination: 70 Marks

Internal Assessment (Internal): 30 Marks

Instructions to the examiners and students for the External Examination of 70 marks:

The examiner is required to set nine questions in all. The first question will be compulsory

consisting of seven short questions covering the entire syllabus. In addition, eight more questions

will be set comprising two questions from each unit of the syllabus. The students are required to

attempt five questions in all selecting one question from each unit in addition to the compulsory

Question No. 1. All questions shall carry equal marks. The maximum time allotted for the external

examination is 03 (three) hours.

Internal Assessment:

30% of the maximum marks are allocated for internal assessment in each theory paper based on

two practical based assignments (handwritten) and PCP. The questions for assignments will be

uploaded on university web-site.

Page 3: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

3

SCHEME AND SYLLABUS Pass Marks: 40% in each paper

M. Com. Part- I

Paper Code Nomenclature of the paper Maximum

Marks (External)

Maximum

Marks (Internal)

Total

MC: 101

Management Concepts and Organizational-

Behaviour 70

30 100

MC: 102 Communication and Secretarial Practice 70 30 100

MC: 103 Business Environment 70 30 100

MC: 104 Economic Analysis 70 30 100

MC: 105 Management Accounting 70 30 100

MC: 106 Business Statistics 70 30 100

MC: 107 Computer Applications in Business and

Cyber Crime 70 30 100

TOTAL MARKS FOR M. COM

PART-I

700 210 700

M. Com. Part- II A- Compulsory Papers

Paper Code Nomenclature of the paper Maximum Marks

(External)

Maximum Marks

(Internal)

Total

MC: 201 E-Commerce 70 30 100

MC: 202 Entrepreneurship Development and

Small Business Management 70 30 100

MC: 203 Marketing Management 70 30 100

MC: 204 Financial Management 70 30 100

The students are required to opt anyone of the

optional groups for their specialization. Each group

consists of three papers of 100 marks each.

70 30 100

70 30 100

70 30 100

MC: 208 Comprehensive Viva-Voce 100 - 100

Total marks for M. Com Part II 590 210 800

Grand Total marks for M. Com part I

& II

700+800=

1500

Page 4: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

4

B- OPTIONAL PAPERS

The students are required to choose anyone of the following group as specialization:

Optional Group – I (Finance)

Paper

Code Nomenclature of the Paper Maximum Mark

External Internal

MC:205F Corporate Taxation 70 30

MC:206F Investment Management 70 30

MC:207F Insurance and Banking 70 30

Optional Group – II (Marketing)

Paper

Code Nomenclature of the Paper Maximum Marks

External Internal

MC:205M Consumer Behaviour 70 30

MC:206M Advertising Management 70 30

MC:207M Marketing of Services 70 30

Optional Group – III (International Business)

Paper Code Nomenclature of the Paper Maximum Marks

External Internal

MC:205IB International Business Environment 70 30

MC:206IB Export-Import Procedures and Documentations 70 30

MC:207IB India’s Foreign Trade and Policy 70 30

Optional Group – IV (HRM)

Paper

Code

Nomenclature of the Paper Maximum Marks

External Internal

MC:205 H Human Resource Management 70 30

MC:206H Industrial Relations 70 30

MC:207H Human Resource Development 70 30

Page 5: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

5

INTRODUCTION

Name of the Programme: Master of Commerce (M.Com.)

Duration of the Programme: Two Years (Annual)

FIRST YEAR

MC-101 MANAGEMENT CONCEPTS AND ORGANIZATIONAL

BEHAVIOUR

Max. Marks: 70

Time: 3Hrs.

OBJECTIVE:

The objective of this course is to analyze the major concepts and theories of management and to

analyze the major concepts of organizational behaviour.

COURSE CONTENTS

UNIT- I

Meaning, nature and scope of management; Management thoughts; Approaches to management:

Scientific process, Decisions theory school, Quantitative and system school, Contingency theory

of management; Managerial skills; Social responsibility of managers.

UNIT-II

Managerial Functions: Planning - concepts significance, types; Organizing – concept principles,

types of organizations, authority responsibility, power, delegation, decentralization, Staffing;

Directing (Leading, Motivating and Communicating); Coordinating; controlling, process and

techniques.

UNIT-III

Organizational Behaviour: concepts, determinants, challenges and opportunities of OB;

contributing disciplines to the OB; Organizational culture and climate; Factors affecting OB;

Understanding and managing individual behaviour, Personality, Perception, Values, Attitudes and

Learning.

UNIT-IV

Understanding and managing group behaviour: Interpersonal and group dynamics; Transactional

Analysis; Applications of Emotional Intelligence in organizations. Communication: process,

models of communication, issues in organizational communication. Organizational Change; to

analyze the major concepts of organizational behaviour in business Organizational Development;

Conflict Management and Stress Management.

SUGGESTED READINGS:

1. Robbins; S.P., Organizational Behaviour (13th edition), Prentice Hall of India Pvt. Ltd.,

NewDelhi.

2. Luthans, Fred, Organizational Behaviour, 11th Edition, Mc Graw Hill International, New

York.

3. Robins S.P., Organizational Theory: Structure Design and Application, 3rd ed., Prentice

Hall Of India Pvt. Ltd..

4. Newstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work,

Tata McGraw Hill, New Delhi.

5. Ivancevich : John and Micheeol T. Matheson : Organisational Behaviour and Management,

Tata McGraw Hill, New Delhi.

Page 6: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

6

6. Hersey, Paul. Kenneth H. Blanchard and Dewey E Johnson: Management of

Organizational Behaviour, Utilizing Human Resources, Prentice Hall, New Delhi.

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 7: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

7

MC-102 COMMUNICATION AND SECRETARIAL PRACTICE

Max. Marks: 70

Time: 3Hrs

Course Contents:

UNIT-I

Business Communication: nature, importance and barriers; Essentials of business

communication. Business Correspondence: Importance, characteristics of a good Business

letter - Layout of a business letter.

UNIT-II Company Correspondence and Reports - Correspondence with shareholders, directors,

general public, Registrar of Companies and Company Law Board.

UNIT-III Company Meetings -Types of meetings, Notice, Agenda, Resolutions, and Minutes of

Meetings. Quorum, Proxy. Chairman, Methods of Voting.

UNIT-IV Correspondence relating to inquiries -Quotations and offers, orders and acknowledgements.

Execution of orders, cancellation of orders, trade reference and status enquiries.

Correspondence relating to complaints and their adjustments. Agency correspondence -

Application for agency, Franchise, Letters of offering agency.

SELELCTED REDINGS

1. Business Communication: Rajendera Paul, 1JPH, New Delhi.

2. Pitmans Business Correspondence, Geoffery Whitehead, DavidH. Whitehead,

Wheeler Publishing, Allahabad.

3. Modern Business Correspondence, S. A4. Nagantia & J C.Bahl, HindKitabas Ltd.,

Bombay

4. Business Communication, U.S. Rai & S. H. Rai, Himalaya Publishing House,

Mumbai.

5. Business Communication, Homai Pradhan, D.S Bhende and Vijoya Thakur, Himalaya

Publishing House, Mumbai.

6. Commercial Correspondence, P. K. Ghosh and Y. K. Bhushan.

7. Company Law and Secretarial Practice. Nafees Baig, Sterling Publishers, New Delhi.

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 8: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

8

MC-103 BUSINESS ENVIRONMENT

Max. Marks: 70

Time: 3Hrs

OBJECTIVE:

The objective of this course is to analyze the micro and macro environment of business in

coherent and critical manner.

COURSE CONTENTS:

UNIT-I

Environment Concept and Analyses: Internal and External environment, micro and macro

environment; Global business environment; Environmental scanning; Economic systems.

UNIT-II

Macroeconomic indicators; New Industrial policy resolution, 1991 and latest resolution in this

policy; Fiscal and Monetary policy and their Function and impact on markets; Recent economic

reforms in India; Privatization in India

UNIT-III

Types and concept of environment: economic, technological, political and government,

Demographic, social and legal framework for business (Consumer protection Act, Competition

Act, FEMA and environmental protection Act); Financial environment: financial system, stock

market operations and regulations (SEBI).

UNIT-IV

Industrial labour environment and trade unions in India; Globalization: Opportunities and

challenges for MNCs in India; Foreign investment in India; Trends in global trade and economic

integration; Contemporary Issues: trade and climate change, trade and food security, trade and

finance, trade Geopolitics and sustainable development.

SUGGESTED READINGS: 1. Faisal Ahmed and M. Absar Alam. Business Environment: Indian and Global Perspective, PHI,

New Delhi. 2014

2. Cherunilam, Francis, Business Environment, Himalya Publishing House.

3. Misra, S.K. & Puri, V.K., Indian Economy, Himalya Publishing House.

4. Aswath Thapa, K., Business Environment, Excel Books.

5. Bedi S.K., Business Environment, Excel Books.

6. Paul Jastin, Business Environment, Tata Mc Graw Hill.

7. Economic Survey, Govt. of India.

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 9: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

9

MC-104 ECONOMIC ANALYSIS

Max. Marks: 70 Time: 3hrs OBJECTIVE: The objective of this course is to analyze the major concept and theories of Micro

and Macro Economics in compact and critical manner.

COURSE CONTENTS

UNIT -I

Economic issues and concepts; Government and the market; Success and failure of market and

role of Government; Demand and supply Analysis and Application, Elasticity of demand and

Supply; Consumer choice: Marginal Utility and Indifferent Theories.

UNIT -II

Analysis of production and cost structure of firm; Markets for inputs: Demand and supply of

inputs; Labour markets; Capital, investment, and new technology; Market structure Analysis:

Perfect Competition, Monopoly, imperfect Competition and oligopoly.

UNIT -III

Macro Economic Issues and Measurement: Macro Economic Instability - Aggregate demand &

Aggregate Supply; Basic Model of Determination of GDP in short run; GDP and Price Level in

Short run and long run.

UNIT -IV

Macro economy policies: Fiscal Policy; Macro Economic Policy in Open Economy; The role of

money in Macro economics and monetary policy; Global Economic Issues: Inflation,

Unemployment and International Trade.

SUGGESTED READINGS

1. Lipsey & Chrystal, “Economics”, Oxford, Twelfth Edition.

2. Samuelson & Nordhaus, “Economics”, Tata McGraw- Hill, Seventeenth Edition.

3. Robert J. Carbaugh, “ Contemporary Economics: An Application Approach”, South- Western

Thomson Learning, Wall Street Journal Edition (Second).

4. Willam J. Baumol & Alan S. Blinder, “ Economics: Principles and Policy”, THOMSON South-

Western , Ninth Edition.

5. Sen Anindya, Micro-Economics: Theory and Applications , Oxford University

Press, New Delhi, 1999.

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 10: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

10

MC-105 MANAGEMENT ACCOUNTING

Max. Marks: 70

Time: 3Hrs

OBJECTIVE:

The objective of this course is to impart the knowledge of tools and techniques of management

accounting to the students for managerial decision making.

COURSE CONTENTS

UNIT-I

Management accounting: meaning and importance, objectives and scope, its distinction

financial and cost accounting-advantages and limitations of management accounting

management. Management Accountant: role, functions and essential qualities.

UNIT-II

Interpretation and criticism of financial statements: trend percentages-inter firm comparison

necessity and limitations. Ratio analysis-meaning, advantages, limitations, balance sheet

ratios, profit & loss a/c ratios, liquidity, solvency ratios, overall performance ratios (advanced

problems). Fund flow statement and cash flow statement-advantages of fund flow statement,

distinction between fund flow and cash flow statement.

UNIT-III

Marginal costing as tool of decision making, fixed and variable cost, contribution, break even

analysis, profit volume ratio, limiting factor, marginal costing and important management

decision (problems on decision making only), Introduction to standard costing.

UNIT-IV

Meaning: definition and scope of budget and budgetary control. Types of budgets financial

budget, flexible budget-capital budget; Objects of reporting needs of different management

levels, types of reporting-of re-porting-modes of reporting reports to the various levels of

management computerized methods-mis-email, net base data, website, use of computers in

management accounting; Recent trends in accounting: inflation accounting; human resource

accounting; social added statement; economic value added statement; Brand valuation

accounting in computerized environment.

SELECTED READINGS

1. R.N. Anthony/G.A. Walsh: Management Accounting

2. M.Y. Khan, P.K. Jain: Management Accounting

3. I.M. Pandey : Management Accounting

4. J. Betty, Management Accounting

5. Sr. K. Paul : Management Accounting

6. Jawharlal : Management Accounting

7. Manmohan Goyal: Management Accounting

8 S.N. Maheshwari: Principles of Management Accounting

9. R.K. Sharma and Shashi K. Gupta

Page 11: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

11

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 12: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

12

MC-106 BUSINESS STATISTICS

Max. Marks: 70

Time: 3Hrs

OBJECTIVE:

The basic objective of the course is to equip the students in monitoring, understanding and

analyzing the inherent variations of different systems for the purpose of decision making.

COURSE CONTENTS

UNIT-I

Introduction to statistics: Descriptive statistics: Measures of Central tendency and Dispersion;

Multiple regression and correlation: Linear regression equation, Regression equation in terms of

simple correlation; coefficients; Reliability of the estimate; Multiple Correlation; Partial

Correlation.

UNIT-II

Probability: Concept of probability; Approaches to probability; Conditional probability; Additive

and Multiplicative Laws; Baye’s Theorem; Probability Distributions: Binomial, Poisson and

Normal, and their characteristics and applications; Sampling methods: Probability and non-

probability, Sampling and nonsampling errors; Sampling Distributions; Central Limit theorem;

Statistical estimation: point and interval.

UNIT-III

Inferential Statistics: Test of Hypotheses-formulation of hypothesis and errors in hypothesis

testing; Parametric Tests: Z, t and F-test, ANOVA (one-way); Non-parametric tests: Chi-square,

Mann-Whitney test, Krusal Wallis test, Wilcoxon signed rank test.

UNIT-IV

Statistical Quality Control: Types of Control charts: Control chart for Variable - X and R-Chart

and Control chart for attribute – percentage defectives, fraction defectives and no. of defects;

Index numbers: Methods for construction of index numbers, Application of index numbers,

problems of index numbers construction. Time Series Analysis: Models of time series analysis-

additive and multiplicative; Methods of constructing seasonal index; Adjusting time series data

for seasonal variations, Estimation of seasonal variations.

SUGGESTED READINGS:

1. Heinz, Kohler: Statistics for Business & Economics, Harper Collins.

2. Hien, L.W: Quantitative approach to Managerial decisions, Prentice Hall, India, Delhi.

3. Lawrence B.Morse: Statistics for Business & Economics, Harper Collins.

4. Levin, Richard I and David S Rubin: Statistics for Management, Prentice Hallof India,

Delhi.

5. Sharma, J.K.: Business Stistics, Pearson Education (Second Edition), New Delhi 110017.

6. Hooda, R.P: Statistics for Business and Economics, Macmillan India Ltd. New Delhi.

Page 13: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

13

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 14: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

14

MC-107 COMPUTER APPLICATIONS IN BUSINESS AND CYBER SECURITY

Max. Marks: 70

Time: 3Hrs

OBJECTIVE:

The objective of this course is to analyze the major concepts of computer applications in

business and cyber security in sound and significant manner.

COURSE CONTENTS

UNIT I

Computer Hardware: computer system as information processing system; Computer system

differences- types of computer systems, input devices, output devices, storage devices; Personal

computers: PC and its main components, hardware configuration, factors influencing PC

performance and PC as a virtual office; Modern Information Technology: Basic idea of Local

Area Networks (LAN) and Wide Area Networks (WAN); E-mail; Internet technologies, access

devices, concept of a World Wide Web and Internet browsing; Multimedia.

UNIT II

Introduction to Operating systems: Software needs operating systems, application software’s,

programming languages; DOS; Windows – latest developments. MS Office; Introduction of

SPSS.

UNIT-III

Introduction to internet security: secure transactions, computer monitoring, and types of security

threats or crimes; Corporate e-mail privacy: security for internet trading, electronic security

challenges, internet security practices, security protocols, cryptography and authentication,

firewalls, encryption techniques, biometric security.

UNIT-IV

Introduction of Cyber Laws: IT Act 2000, various provisions of IT Act, regulation of certifying

authorities, digital signature certificates, duties of subscribers, penalties and adjudication, the

cyber regulations appellate tribunal, offences, miscellaneous provisions, latest amendments in IT

act 2000; World scenario of cyber laws: Law relating to Cyber Crimes, hacking, web vandals,

cyber fraud and cheating, e-mail spamming, cyber pornography, inappropriate web linking

practices, domain name disputes, copy right protection in cyber world, software piracy, software

patents, protection of cyber consumer in India, and CPA1986, cyber contracts and Indian contract

act.

SUGGESTED READINGS:

1. Ahmad, F., Cyber law in India, Pioneer Books, and New Era Law Publication.

2. Bakshi and Suri, Cyber and E- commerce Law, Bharta Publishing House, New

Delhi.

3. Sharma,V., Hand Book Of Cyber Laws, Macmillan Publication.

4. Singh, Y., Cyber Laws, Universal Law Publishing Co.

5. Mansfield, Ron: The Compact Guide to Microsoft office; BPB publication, Delhi.

6. Norton, peter: Working with IBM-PC,BPB Publications Delhi.

7. O’Brian, J.A: Management Information Systems, Tata McGraw Hill, New Delhi.

Page 15: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

15

8. Greenstein & Feinman, Electronic Commerce- Security, Risk Management

and Control, Tata McGraw Hill.

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 16: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

16

SECOND YEAR

MC-201 E-COMMERCE

Max. Marks: 70

Time: 3hrs

OBJECTIVE:

The objective of the course is to acquaint the students with the use of E-Commerce in competing

markets.

COURSE CONTENTS

UNIT-I

Introduction to E-commerce; Definition- Forces Fuelling E-commerce – Industry framework -

types - Internet Services Providers - Internet access providers – Internet Vs. Online Services;

WWW: Concepts - Technology - Applications – Electronic Payment systems: Electronic

Payment Technology - Digital Cash - electronic check - On-line Credit Card: Electronic

Commerce and Banking: Changing dynamics in the Banking Industry - Home banking

Implementation approaches - Open Vs. Closed models - Management issues in online Banking

UNIT-II

Electronic Commerce and Retailing - changing retail Industry Dynamics - Online retailing -

Management challenges - Electronic Advertising and online publishing: Online publishing

Strategies - Approaches - Advertising and online publishing - Digital copyrights and Electronic

publishing; Intranets and Supply Chain Management - Managing retail supply chains - Supply

chain application software - Intranets and customer asset Management Customer asset

management basics - online sales force - online customer service and support Technology and

Marketing strategy

UNIT-III

Intranets and Manufacturing: Integrated logistics, - Agile Manufacturing - Emerging Business

requirements – Manufacturing Information Systems - Intranet bases manufacturing logistics

Management;

UNIT-IV

Intranets and Corporate Finance: Financial Systems - Financial Intranets - Software modules in

Financial Information System - Transaction Accounting - Inventory Accounting Payment

Management - Treasury and Cash Management - Human Resource Management Systems -size -

structure of Financial Software Markets - The Corporate Digital Library - Intelligent Agents.

SUGGESTED READINGS :

1. Cady, G.H. and part McGreger, The Internet, BPB Pub., Delhi

2. Carpenter, Phil e Brands, HBS Press, Boston

3. Keen, Peter and Mark McDonlad The-Process Edge. Delhi, Tata McGraw-Hill

4. Mann, Catherine. L. Global Electronic Commerce. Institute for International

5. Oberoi, Sundeep e-Security and You. Delhi, Tata Mcgraw-Hill

6. Rich, Jason R. “Starting an E-Commerce Business”. IDG Books, Delhi

7. Samantha Shurety. “E-business with Net Commerce”, Addison Wesley. Economics,

Washington, DC, Hill, Singapore

Page 17: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

17

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 18: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

18

MC-202 ENTREPRENEURSHIP AND SMALL BUSINESS MANAGEMENT

Max. Marks: 70

Time: 3hrs

OBJECTIVE:

The objective of the course is to impart knowledge about the entrepreneurship development and

management of small businesses.

COURSE CONTENTS

UNIT-I

Significance of Entrepreneur in Economic Development; Economic, social and psychological

need for entrepreneurship; Characteristics, qualities and pre-requisites of entrepreneur,

function of the entrepreneur in economic development of a Country;

UNIT-II

Methods and procedure to start and expand one's own business; Life cycle of new business

and relationship with large enterprises; Achievement motivation; Factors affecting success of

a new business; Reasons for the failure and visible problems for business.

UNIT-III

Feasibility study: Preparation of Feasibility Reports: Selection of factory location, Demand

Analysis, Market potential measurement, Capital saving and project costing, Working capital

requirements, profit and tax Planning; Economic, Technical, Financial and Managerial

Feasibility of Project. Govt. support to new enterprise; Incentives; source of Finance;

UNIT-IV

Role of Govt. and Promotional agencies in entrepreneurship development, Entrepreneurship

Development Programmes, Role of various institutions in developing entrepreneurship in

India (A brief description only); Framework of small scale businesses in India; financing

schemes and government Policies for small scale business; role or 'IDBI in the growth and

development of small scale business in India. Problems and prospects of small businesses,

Contemporary issues in development and small businesses.

SELECTED READINGS:

1 S.S Nadkarni Development New Entrepreneurs, EDLI, Ahmedabad.

2. N.P. Singh : Entrepreneur V S. Entrepreneurship Asian Society for ED.

3. Desai Vasant- Dyanamics of Entrepreneurial Development and Management. HPH.

4. Khannka S. S : Entrepreneurial Development, S. Chand and Co., New Delhi.

5. Ahuja B.N. : SSIs in India, Varma Brothers, New Delhi.

6 Hall A Pickle et al, : Small Business Management, John Willey, Newyork.

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 19: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

19

MC-203 MARKETING MANAGEMENT

Max. Marks: 70

Time: 3 hrs.

OBJECTIVE: The purpose of this course is to develop an understanding of the underlying

concepts, strategies and issues involved in the marketing of products and services.

COURSE CONTENTS:

UNIT 1

Nature, Scope and concept of marketing, Corporate orientations towards the marketplace; the

marketing environment and Environment scanning; Marketing information system and Marketing

research; Understanding consumer and Industrial markets; Market segmentation, Targeting and

positioning.

UNIT II

Product decisions, product mix, product life cycle, new product development; branding,

packaging and labeling decisions. Pricing decisions; setting the price, adapting and responding the

price changes.

UNIT III

Promotion decisions- promotion mix, advertising, sales promotion, publicity and personal selling.

Channel management- Types and functions, Selection, Cooperation and conflict management,

vertical marketing Implementation and systems. Market logistics decisions.

UNIT IV

New issues in marketing- Globalization, Consumerism, Green marketing, Direct Marketing,

Network Marketing, event Marketing, Rural Marketing , Ethics in Marketing.

SUGGESTED READINGS:

1. Kotler, Philip and Keller, Kevin, Marketing Management. New Delhi, Prentice Hall

of India, 2011,14th

edition.

2. Kotler, Philip and Armstrong, G., Principles of Marketing. New Delhi, Prentice

Hall of India, 2013. 15th

edition.

3. Kotler, Philip, Principles of Marketing, New Delhi, Prentice Hall of India,2010, 13th

edition.

4. Perreault, William D. and McCarthy, Jr. E. Jerome, Basic Marketing; New Delhi,

TMH, 2013,19 edition.

5. Rajan Saxena, Marketing Management,Tata McGraw Hill, New Delhi, 2009. 5th

edition

6. Ramaswamy, V S and Namakumari, S. Marketing Management: Planning, Control,

New Delhi, Macmilian,, 2002. 3rd

edition.

Page 20: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

20

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 21: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

21

MC-204 FINANCIAL MANAGEMENT

Max. Marks: 70

Time: 3hrs

OBJECTIVE:

The purpose of this course is to acquaint the students with the tools and techniques of

financial management for decision-making in business.

COURSE CONTENTS

UNIT-I

Financial Management: meaning, objectives and scope; types of financial decisions, risk-return

framework for financial decision –making; Time value of money; Capital Budgeting Decisions:

nature, importance and types of investment decision; techniques of evaluating capital budgeting

decisions, risk analysis in capital budgeting.

UNIT-II

Capital Structure Decisions: optimum capital structure; theories of capital structure; factors

determining capital structure. Sources of long term and short term finance. Cost of Capital:

concept and importance; computations of cost of various sources of finance; weighted average

cost of capital.

UNIT-III

Working Capital Management: Concept and types of working capital; operating cycle,

determinants of working capital, estimation of working capital requirement; working capital

policy; Management of cash, accounts receivables and inventories; financing working capital.

UNIT-IV

Dividend Policy: Dividend and its forms, theories of dividend policy and their impact on the value

of a firm; types of dividend policy; Corporate Restructuring: Types of business combinations,

motives of mergers and acquisitions, valuation of mergers and acquisitions.

SUGGESTED READINGS:

1. Damodaran, A, Corporate Finance: Theory and Practice , John Wiley & Sons.

2. Hampton, John. Financial Decision Making, Englewood Cliffs, Prentice Hall Inc.

3. Khan, M.Y. & Jain, P.K., Financial Management, McGraw Hill.

4. Pandey I. M., Financial Management, Vikas Publishing.

5. Van Horne, James C., Financial Management and Policy , Prentice Hall of India.

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 22: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

22

SPECIALIZATION AREA: FINANCE

SECOND YEAR

MC-205F CORPORATE TAXATION

Max. Marks:70

Time: 3hrs

OBJECTIVE

The objective of the course is to acquaint the participant with the implications of tax structure

and corporate tax planning in operational as well as strategic terms.

COURSE CONTENTS

UNIT-I

Basic Concepts of Income Tax; Computation of Income under Different Heads of Income, Set

off and Carry forward of Losses, Deductions and Exemptions; Additional Tax on Undistributed

Profits.

UNIT-II

Meaning and Scope of Tax Planning, Difference between Tax planning Tax Evasion and Tax

Avoidance, Residential status and Tax incidence of a Company; Computation of Corporate Tax

Liability.

UNIT-III

Services under GST Regime: Definition of Service, Supply base Services, Calculation of

GST in case of service delivery. Tax planning, Tax Avoidance and Tax Evasion: Recent

Initiatives of the Government to curb tax evasion and tax avoidance-An Overview

UNIT-IV

Tax Considerations in Respect of Specific Managerial Decision like Make or Buy, Own or

Lease, Close or Continue, Sale in Domestic Markets or Exports; Replacements and Capital

Budgeting Decisions, etc; Tax Planning in respect of Managerial Remuneration.

SUGGESTED READINGS:

1. Ahuja, G & Gupta, Ravi, Simplified Approach to Corporate Tax Planning and

Management, Bharat Law House

2. Singhania, V K. & Singhania, Kapil, Direct Taxes Law and practice, Taxmann.

3. Singhania, V K. and Singhania, Monica, Corporate Tax Planning and Business Tax,

Taxmann

4. Singhania, V K. and Singhania, Monica, Students’ Guide to Income Tax, Taxmann.

5. Srinivas, E A., Handbook of Corporate Tax Planning, Tata McGraw, Hill.

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 23: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

23

MC-206F INVESTMENT MANAGEMENT

Max. Marks: 70

Time: 3hrs

OBJECTIVE: The objective of this course is to analyze the fundamental of security analysis

and portfolio management in theoretical and critical manner.

COURSE CONTENTS

UNIT I

Elements of investments: nature and importance of financial assets, concept of return and risk,

investment process, assets classes and financial instruments; Security markets: basics of primary

markets and secondary markets.

UNIT II

Security Analysis: Fundamental analysis-economic analysis, industry analysis and company

analysis; technical analysis; efficient market theory.

UNIT III

Modern Investment Theory: rationale and importance of investment in portfolio; Portfolio

selection problemmeasurement of risk and return of investment portfolio, investor’s utility

function and its behavior; Portfolio analysis- Mean-Variant Portfolio Frontier, Separation

Theorem, The Markowitz Portfolio Optimization Model and Market model.

UNIT IV

Asset pricing and performance: Capital asset pricing model-methodology, capital market line,

security market line, CAPM and Index Models; Arbitrage Pricing Theory; Portfolio performance

evaluation measures.

SUGGESTED READINGS:

1. Bodie Z., Alex Kane Alan J. Marcus, Investments, MacGraw Hill Publication.

2. Bailey, R.E., The Economics of Financial Markes, Cambridge University Press

3. Sharpe, William F. et al, Investment. New Delhi, Prentice Hall of India.

4. Reilly, Frank K. & Brown, Keith C., Investment Analysis and Portfolio

Management,South-Western Cengage Learning India Pvt. Ltd.

5. Fischer, Donald E. & Jordan, Ronald J., Security Analysis and Portfolio Management,

Prentice Hall of India.

6. Fuller, Russell J. & Farrell, James L., Modern Investment and Security Analysis, New

York, McGraw

Hill.

7. Alexander, Gorden J. & Bailey, Jeffery V., Investment Analysis and Portfolio

Management, Dryden Press, Thomson Learning.

Page 24: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

24

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 25: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

25

MC-207F INSURANCE AND BANKING

Max. Marks: 70

Time: 3hrs

OBJECTIVE:

The objective of this course is to analyze the major concepts of banking and insurance in

coherent and critical manner.

COURSE CONTENTS

UNIT-I

Introduction to Insurance: Meaning, Types of insurance; Principles of insurance; Important

insurance policies in Life and Non-life Insurance; IRDA and its role in insurance sector in India;

Liberalization of Insurance industry in India; Insurance business operations, Concept and

implications of Bancassurance.

UNIT-II

Insurance Environment: Internal, External, Legal and Commercial. Comparative Environment of

Insurance Business, Insurance procedure - Settlement of Claims under life and non-life

insurance.

UNIT-III

Introduction to Banking: Meaning, functions, importance and growth of banking sector in India.

Role of RBI in Credit and Monetary Planning, Capital Adequacy and Capital Planning.

Securities for Bank Advances: Forms of securities and precautions taken by Banks in accepting

these securities.

UNIT-IV

Guarantees: Contract of Guarantee and contract of indemnity, Guarantee as Banker's Security.

Banker Customer Relationship; Contemporary Issues in Banking: NPA and Capital Adequacy

Norms in Indian Banks. Recent developments in Banking and Insurance in India.

SUGGESTED READINGS:

1. Gaungully, Ashok, Insuance Management, New Age Publishers, New Delhi.

2. Varshney, P.N., Banking Law and Practice, Sultan Chand & Sons, New Delhi.

3. Cox, David, Elements of Banking; John Murray, London.

4. Mehta, R.R.S., Fundamental of Banking; Himalaya Publiching House Co., N. Delhi.

5. Nigam, B.M.L., Banking Law and Practice, Konark Publishers, Delhi.

6. Bodla, B.S., Garg, Mahesh and Karam Pal, Insurance - Fundamentals, Procedures and

Environment, Deep & Deep Publications Pvt. Ltd., New Delhi.

7. Gulshan, S.S., Law and Practices of Banking in India.

Page 26: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

26

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 27: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

27

SPECIALIZATION AREA : MARKETING

SECOND YEAR

MC-205M CONSUMER BEHAVIOUR

Max. Marks: 70

Time: 3hrs

OBJECTIVE

The basic objective of this course is to develop an understanding about the consumer decision-

making process and its applications in marketing function of firms.

COURSE CONTENTS

UNIT – I

Consumer Behaviour- Introduction to consumer behaviour; Its Roots in Various Disciplines,

Interrelationship between Consumer Behaviour and Marketing Strategy, Consumer Research;

Process, Research Methods & Tools, Types and its Relevance.

UNIT – II

Consumer as an Individual -Consumer Needs and Motivation; Goals, Dynamics of

Motivation,Measurement of Motives, Personality and Consumer Behaviour; Nature, Theories of

Personality and Self Concept, Consumer Perception and Information Processing; Dynamics of

Perception, Consumer Imagery, and Perceived Risk, Learning & Consumer Involvement;

Meaning, Behavioural & Cognitive Learning Theories and application to marketing, Consumer

Attitude; Meaning, Attitude Formation & Change, Relationship in Behaviour & Attitude

Formation, and Structural Models.

UNIT – III

Group Dynamics and Consumer Behaviour - Reference Groups; Meaning, Types, Affects,

Relevance and Applications, The Family; Functions, Decision Making and Family Life

Cycle,Social Class; Meaning, Types of Status, Lifestyle Profiles and Mobility in Social

Classes,Measurements, Influence of Culture; Characteristics, Measurements & Core Values of

Culture,Sub Cultural Aspects on Consumer’ Mind Set; Meaning, Types & Understanding of

Multiple Sub cultural Membership Interaction &Influence.

UNIT – IV

Consumer Decision Making Process- Personal Influence and the Opinion Leadership; Meaning

and Dynamics of Opinion Leadership Process, Measurement of Opinion Leadership, Diffusionof

Innovations; Process of Diffusion & Adoption, Profile of Consumer Innovator, ConsumerDecision

Making; Meaning of Decision, Levels of Decision Making. Consumer Behaviour Models, Current

trends and ethical issues in Consumer Behavioural Studies.

Page 28: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

28

SUGGESTED READINGS

1. Assael, H., Consumer Behaviour and Marketing Action, Asian Books Private Limited,

2. Engel, J. F., Kollat, D.T., Roger D. Blackwell, R.D. 'Consumer behaviour, Holt

McDougal.

3. Hawkins, D., Mothersbaugh D., Consumer Behavior: Building Marketing

Strategy,McGraw-Hill Education.

4. Loudon,Consumer Behavior: Concepts and Applications, Tata McGraw-Hill Education

New Delhi.

5. Schiffman, L. and Kanuk, L., Consumer Behavior, Prentice Hall.

6. Schiffman, L., & Wisenblit, J., Consumer Behaviour, Prentice Hall PTR.

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 29: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

29

MC-206M ADVERTISING MANAGEMENT

Max. Marks: 70

Time: 3hrs

OBJECTIVE:

The aim of this paper is to acquaint the students with the concepts, techniques and developing

skills regarding application of effective advertising programmes.

COURSE CONTENTS:

UNIT 1

The growth of advertising and promotion, the evolution of IMC and a contemporary perspective,

A basic model of communication, Analysis of the communication process, Role of advertising in

the marketing process, evaluating the social, ethical and economic aspects of advertising and

promotion.

UNIT 2

Participants in the advertising process, Role of advertising agencies, Types of Ad agencies;

Agency compensation; Appraisal of agency. An overview of consumer behaviour; Determining

target audience; Consumer decision-making process.

UNIT 3

Determining integrated marketing communication objectives, DAGMAR: An approach to setting

objectives, Establishing and allocating the promotional budget. The importance of creativity in

Advertising, Advertising creativity, Planning Creative strategy, The creative challenge and

process, Creative strategy development, Implementation and evaluation.

UNIT 4

Media planning and Strategy: Developing the media plan, Establishing media objectives,

Developing and implementing media strategies, Evaluating and follow-up. Characteristics and

evaluation of media: Print media, Support media, Direct-marketing, Internet and interactive

media, Sales promotion, Public relation, Public and corporate advertising, Monetary evaluation

and control. Measuring the effectiveness of the promotional programme.

Page 30: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

30

SUGGESTED READINGS:

1. George E. Belch, Michael A. Belch and Keyoor Purani. Advertising and Promotion.

McGraw Hil Education.

2. Rajeev Batra, John G. Myers and David A. Aaker. Advertising Management, 5th

edition.

Pearson Education

3. Larry Percy and Richard Elliot. Strategic Advertising Management, 3rd

edition. Oxford

publishing

4. Jack Z. Sissors and Rogers B. Baron. Advertising Media Planning.

5. Jaishri Jethwaney and Shruti Jain. Advertising Management. 1st edition. Oxford

publishing

6. Kruti Shah, Advertising and Integrated Marketing Communications. Tata McGraw hill.

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 31: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

31

MC-207 MARKETING OF SERVICES

Max. Marks: 70

Time: 3hrs

OBJECTIVE: The aim of this paper is to explicate the cutting edge service concepts to the

students through bridging the gaps between theory and real world by incorporating practical

management applications.

COURSE CONTENTS :

UNIT-I

Introduction to Services: The Emergence of Service Economy,Service a

Technology,Characteristics of Services compared to Goods, Service Marketing Mix, Gap model

of Service Quality, Service classification, Marketing framework and challenges in Service

Business,managing service productivity and differentiation.

UNIT-II

Focus on the Customer: Consumer behaviour in Services, Customer Expectation of Services, and

Customer perception of Services. Customer defined service standards. Elements in an effective

Service Marketing Research Programme, Building customer relationship, Relationship

development strategies, Reasons of Service Failure, Service recovery and strategies.

UNIT-III

Aligning Service design and standards: Challenges of Services, Innovation and design, Service

Blueprinting, new service development process, Customer-defined service standards, Physical

evidence and types of service, Guidelines for physical evidence strategies, important service

industries-Hospitality and Tourism, Transportation, Banking and Insurance, Education and

Entertainment, Healthcare.

UNIT-IV

Delivering and performing services: Employees role in service delivery, Customers role in

service delivery, Delivering services through intermediaries and electronic channels, Strategies

for matching capacity and demand, Key service communication challenges, Approaches to

pricing services, Financial and Economic impact of services.

Suggested Readings

1. Christopher, Lovelock, Jochen Wirtz and Jayanta Chatterjee, Services Marketing, Pearson

Education.

2. Srinivasan, Service marketing: Indian Context, PHI.

3. Teresa,Swartz, Dawn, Iqcobucci, Handbook of Service Marketing and Management,

4. Valarie, A., Zeithaml, Mary, Jo, Bitner, Dwayne, D. Gremler and Ajay, Pandit, Servic

Marketing, McGraw Hill.

Page 32: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

32

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 33: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

33

SPECIALIZATION AREA: INTERNATIONAL BUSINESS

SECOND YEAR

MC-2051B INTERNATIONAL BUSINESS ENVIRONMENT

Max. Marks: 70

Time: 3hrs

OBJECTIVE

The primary objective of this course are to acquaint the students to emerging global trends in

business environment.

COURSE CONTENTS

UNIT-I

International Business : An overview - Types of International Business; The External

Environment; the Economic and Political Environment, The Human Cultural Environment;

UNIT-II

Influence on Trade and Investment Patterns and Macroeconomic Management; Theories and

Institutions: Trade and Investment - Government Influence on Trade Investment; Determination of

Trading Partner’s Independence, Interdependence and Dependence; World Financial

Environment; Cross-national Cooperation and Agreements;

UNIT-III

Tariff and Non-Tariff Barriers, WTO, Regional Blocks; International production;

Internationalization of Service Firms; Operation Management in International Firms; World

Financial Environment; Foreign Exchange Market Mechanism; Determinants of Exchange Rates;

Euro-currency Market; Offshore Financial Centers; International Banks; Non-Banking Financial

Services Firms; Stock Markets

UNIT-IV

Global Competitiveness; Export Management; Licensing; Joint Ventures, Technology and Global

Competition; Globalization and Human Resource Development; Globalization with Social

Responsibility; World Economic Growth and the Environment; Country Evaluation and Selection;

International Business Diplomacy: Negotiating an International Business, Issues in Asset

Protection; Multilateral Settlements; Consortium Approaches; External Relations Approach.

Page 34: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

34

Suggested Readings

1.Alworth, Julian S. The Finance Investment and Taxation Decisions of Multinationals, London,

Basil Blackwell

2.Bhalla, V.K. and S. Shivaramu. International Business Environment and Business, New Delhi.

3.Bhalla, V.K. International Economy: Liberalisation Process. New Delhi, Anmol,

4.Daniel, John D and Radebangh, Lee H International Business. 5th ed., New York, Addision

Weley

5.Eiteman, D.K. and Stopnehill, At Multinational Business Finance, New York, Addision Wesle

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 35: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

35

MC-206IB EXPORT IMPORT PROCEDURES AND DOCUMENTATION

Max. Marks: 70

Time: 3hrs

OBJECTIVE

The aim of the course is to acquaint the students with the export-import procedures,

documentation and logistics.

COURSE CONTENTS

UNIT-I

Export Preliminaries, Documentation in international trade: Aligned Documentation System

(ADS); Commercial documents, Regulatory documents, Documents related to goods, shipment,

payment, inspection and legal regulated documents, Official machinery for consultation.

UNIT-II

Export contract: Distinction between domestic sales contract and export sales contract, Major laws

for export contracts, Elements in export contracts, Dispute settlement, Role of ICC;

INCOTERMS, Containerization.

UNIT-III

Export order processing; shipping and custom clearance of export and import cargo; central excise

clearance; Role of clearing and forwarding agents. Types of risks in international trade, Cargo

Insurance and claim Procedures

UNIT-IV

Methods of payment in international trade; documentary collection of export bills, UCPDC

guideline, Instruments of payments, Pre-shipment and post-shipment finance, Negotiation of

documents with banks, Main Provisions of FEMA; Procedure and documentation for availing

export incentives.

SUGGESTED READINGS

1. Rama Gopal, Export Import Procedures, Documentation and Logistics, New Age

International Publishers, New Delhi.

2. M. D. Jitendra, Export Procedures and Documentation, Rajat Publications.

3. Pervin Wadia, Export Markets and Foreign Trade Management, Manishka Publications.

4. Paras Ram, Export: What, Where and How, Anupam, Publications.

5. Government of India, Handbook of Import - Export Procedures.

6. Nabhi’s Exporters Manual and Documentation.

7. Nabhi’s New Import-Export Policy Procedures

Page 36: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

36

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 37: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

37

MC-207 INDIA’S FOREIGN TRADE AND POLICY

Max. Marks: 70

Time: 3hrs

OBJECTIVE

To acquaint the students with recent trends in India’s foreign trade, and management and policy

related issues in foreign trade in the global context.

COURSE CONTENTS:

UNIT - I

India’s Foreign Trade Recent Trends and Directional Pattern in the Global Context, objective of

foreign trade policy, Structure and Equilibrium of India’s Balance of Payments, major exports and

imports, prohibited and restricted items.

UNIT – II

Merchandise Exports from India Scheme (MEIS), Service Exports from India Scheme (SEIS),

export promotion capital goods (EPCG) scheme, schemes for exporters of gems and jewelry,

Duty exemption / remission schemes: duty free import authorisation scheme (DFIA), deemed

exports.

UNIT - III

Role of State Trading Organizations, Specific Service Institutions, Quality complaints and other

trade Disputes, Role of EXIM Bank of India, Export Promotion Councils, Role of central board of

excise and custom, Role of WTO in India’s foreign trade policy.

UNIT - IV

Special Economic Zones, Agriculture Export Zones, Export Oriented Units electronics hardware

technology parks (EHTPS), software technology parks (STPS) scheme and bio-technology parks

(BTPS), Ministry of Commerce, organisation and Role of DGFT in India’s trade policy.

Suggested Readings

1. Foreign trade Policy [1st April, 2015 – 31st March, 2020]

2. Datt, Ruddar and Sundaram, K.P.M., Indian Economy, S.Chand & Co.

3. Mishra and Puri, Indian economy, Himalaya Publishing House.

4. Export-Import Policy, Nabhi Publications.

5. Paras Ram, Export, What, Where & How, Anupam Publications.

6. Bhalla, V.K., International Business Environment and Management, Anmol Publications.

Page 38: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

38

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 39: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

39

SPECILIZATION AREA : HRM

SECOND YEAR

MC-205H HUMAN RESOURCE MANAGEMENT

Max. Marks: 70

Time: 3 hrs.

OBJECTIVE

The objective of this course is to sensitize students to the various facets of managing people and to

create an understanding of the various policies and practices of human resource management.

COURSE CONTENTS

UNIT-I

Introduction to HRM: Concepts and Perspectives of Human Resource Management; Human

Resources Management in a Changing Environment; Managerial and Operative Functions of

HRM, Strategic HRM.

UNIT-II

Recruitment, Placement and Retention Strategies: Human Resource Planning; Job Analysis;

Methods of Manpower Search; Attracting, Selecting and Retaining Human Resources; Induction

and Socialization.

UNIT-III

Training and Development: Manpower Training and Development; Performance Appraisal and

Potential Evaluation; Career and Succession Planning; Talent Management.

UNIT-IV

Employee Relation and Compensation Administration: Job Evaluation and Compensation

Management; Incentives and Employee Benefits; Employee Welfare; Industrial Relation;

Employee Separation Practices, HR Accounting and audit.

SUGGESTED READINGS

1. Aswathappa, K., Human Resource and Personnel Management, Tata McGraw Hill.

2. Dessler, G., Human Resource Management, Pearson Education.

3. Venktesh, D.N. & Jyothi P., Human Resource Management, Oxford University Press.

4. Bohlander, G. & Snell, S., Human Resource Management, Cengage Learning.

5. Patnayak, B., Human Resource Management, PHI Learning.

6. Rao,V.S.P., Human Resource Management, Excel Books.

7. Cascio,W.Y., Managing Human Resources, Irwin-McGraw Hill.

Page 40: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

40

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 41: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

41

MC-206H INDUSTRIAL RELATIONS

Max. Marks: 70

Time: 3hrs

OBJECTIVE:

Organizational efficiency and performance are intricately interlinked with industrial relations. This

course attempts to appreciate the conceptual and practical aspects of industrial relations at

the macro and micro levels.

COURSE CONTENTS

UNIT-I Industrial Relations: Concept, evolution, significance, perspectives and organization; Anatomy

of industrial relations; Industrial relations and the State; Trade Unions: Concept, significance,

types, approaches and objectives, Problems of trade unions in India and recommendations of

National Commission on labour for strengthening of trade unions.

UNIT-II

Collective Bargaining: concept, importance and process of bargaining; Participative

Management: Forms of worker’s participation in management; Tripartite and bipartite bodies;

Standing order and Grievance procedure; Code of Discipline.

UNIT-III

Industrial Disputes: Conciliation and Board of conciliation; Arbitration: types and evaluation;

Adjudication: Three tier System, Model principles for reference of dispute to adjudication.

UNIT-IV

Modern and international Scenario of Industrial relations: Industrial Relations and

Technological Change; Industrial Relations and HRD; ILO and Industrial Relations; Legal

Framework of Industrial Relations; Industrial Relations systems in India, UK, USA and Japan.

SUGGESTED READINGS:

1. Davar; R.S., Personnel Management and Industrial Relations; Vikas Publishing House

Pvt . Ltd.

2. Dwivedi; R.S., Managing Human Resources and Industrial Relations. Galgotia

Publishing Company.

3. Mamoria & Manoria, Dynamics of Industrial Relations; Himalaya Publishing House.

4. Manappa, A., Industrial Relations; Tata McGraw Hill Publishing Company Ltd.

5. Niland, J R.., The Future of Industrial Relations, Sage.

8. Ratna Sen, Industrial Relations in India; Macmillan India Ltd.

9. Srivatava; S.C., Industrial Relations and Labour Laws, Vikas Publishing House Pvt Ltd.

10. Venkata Ratnam, C.S., Industrial Relations; Oxford University Press.

Page 42: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

42

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 43: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

43

MC-207H HUMAN RESOURCE DEVELOPMENT

Max. Marks : 70

Time: 3hrs

OBJECTIVE

The purpose of this course is to facilitate an understanding of the concept, framework and

applications of HRD. This course is intended to make students capable of applying the principles

and techniques for developing human resources in an organization.

COURSE CONTENTS

UNIT-I

Foundations of Human Resource Development (HRD): Evolution, Concept, Goals, Benefits,

Functions; Roles and Competencies of HRD professionals; Influence of HRD on Employee

Behaviour; HRD and Learning; Challenges in HRD.

UNIT-II

Framework for HRD: Assessing HRD needs, Designing and developing effective HRD programs,

Implementing HRD programs, Evaluating effectiveness of HRD Programs: Purpose, Models and

Framework of Evaluation, HRD Audit, Ethical Issues in Evaluation; HRD Climate and Culture.

UNIT-III

HRD Applications: Coaching and Mentoring, Socialisation and Orientation, Training and

Development, Career management and development, Potential appraisal and development,

Succession Planning, Employee counseling, Competency mapping, Organisation Development

and Change, People Capability Maturity Model (PCMM), Quality of Work Life.

UNIT-IV

Contemporary Issues in HRD: HRD and Diversity-HRD programs for culturally diverse

employees, Adapting to Labour Market Changes, HRD practices in Indian and International

organizations.

Suggested Readings

1. Dayal, Ishwar. Successful Applications of HRD. New Delhi, New Concepts,

2. Kohli, Uddesh & Sinha, Dharni P. HRD - Global Challenges & Strategies in 2000 A. D.

New Delhi, ISTD

3. Maheshwari, B L. & Sinha, Dharni P. Management of Change Through HRD.New Delhi,

Tata McGraw Hill

4. Pareek, U. etc. Managing Transitions : The HRD Response. New Delhi, Tata McGraw Hill

5. Rao, T V. etc. Alternative Approaches & Strategies of Human Resource Development.

Jaipur, Rawat

Page 44: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

44

6. Silvera, D N. HRD: The Indian Experience. New Delhi, India

NOTE:

External Examination: The examiner is required to set nine questions in all. The first question

will be compulsory consisting of seven short questions covering the entire syllabus. In addition,

eight more questions will be set comprising two questions from each unit. The students shall be

required to attempt five questions in all selecting one question from each unit in addition to the

compulsory Question No. 1. All questions shall carry equal marks. The maximum time allotted for

the external examination is 03 (three) hours.

Page 45: MASTER OF COMMERCE M.Com. (TWO YEARS) … Syllabus M.Com. DE 2018-19.pdfNewstrom, John W. and Keith Devis, Organizational Behavior: Human Behavior at Work, Tata McGraw Hill, New Delhi

45

MC-208 COMPREHENSIVE VIVA-VOCE

Note: There candidates will be called for personal viva-voce and questions will be asked

from all the subjects covered in Part-I and II of the Programme. The examiners may

also ask some questions from contemporary issues in business and economy.