SEMESTER II YEAR I

Programme/ Class: M. Com. Year: I Semester: II

Commerce
Course Code: C010801T Course Title: Business Research Methodology
Course Outcomes: This course is designed to develop in-depth knowledge of the methodology appropriate for
conducting business research. The course includes a review of the scientific methods and its application to the
business research process, data preparation, analysis and presentation of the research output (written and oral) for
making better decisions.
Credit: 5 Core Compulsory
Max. Marks: 25+75 Min. Passing Marks: 33
Units Topics
1 Introduction to Research: Meaning, Characteristics, Objectives, Types, Methods, Significance,
Process, Approaches, Criteria of Good Research; Ethics in Research, Plagiarism.
2 Research Problem- Selecting a Topic for Research, Components & Sources of Research Problem;
Review of Literature- Need, Purpose, Research Gap Identification; Introduction to Research Design-
Types & Uses of Research Design, Features of Good Research Design, Quantitative and Mixed
Research Designs; Variables in Research- Introduction, Meaning, Types.
3 Data Collection and Processing - Sources of Data, Primary and Secondary Sources, Qualitative and
Quantitative Methods of Data Collection; Constructing Questionnaire; Tabulation, Editing, Coding,
Classification of Data; Data Presentation - Graphical Representation. Scales of Measurement:
Types of Data Measurement Scale; Reliability and Validity- Meaning, Types and Need.
4 Concepts of Population; Introduction to Sampling- Sample, Sampling Frame, Sampling Error,
SampleSize, Characteristics of a good sample; Types of Sampling - Probability and Non-probability,
Sample v/s Census; Introduction to Hypothesis- Meaning, Concepts & Types, Type I and Type II
Errors, Level of Significance; Testing of Hypothesis; Descriptive vs Inferential Analysis, Overview
of Parametric and Non-Parametric Tests.
5 Report Writing - Types of Reports, Essentials of a good report, Footnotes and Bibliography;
Understanding Reference Management Software.
Suggested Readings –
 Zikmund, Babin, Carr and Griffin, Business Research Methods, Cengage Learning,
 Kothari. C.R, Methodology of Research, Vikas Publishing House.
 K.R. Sharma, Research Methodology, National Publishers, Jaipur.
 Wilkinson & Bhandarkar, Methodology and Techniques of Social Research.
 Cooper D.R and P.S. Schindler, Business Research Methods, Tata McGraw Hill.
 J.K Sachdeva, Business Research Methodology,
 William Emory, Business Research Methods.
 Dr. O.R. Krishnaswami, “Business Research Methods”, Himalaya Publishing House, 2020,
Mumbai.
 Krishnaswamy O.R, Methodology of Research in Social Sciences, Himalaya Publishing House.
 Programme/ Class: M. Com. Year: I Semester: II
Commerce
Course Code: C010802T Course Title: Accounting for Managerial Decisions
Course Outcomes: The objective of the course is to expose the students to the applied aspect of accounting and
also to enable them to analyse and use the accounting information for decision making. The aim of the course is to
enhance the ability of the managers in taking effective business decisions also.

Credit: 5 Core Compulsory

Max. Marks: 25+75 Min. Passing Marks: 33
Units Topics
1 Management Accounting: Nature and Functions; Financial v/s Management Accounting; Cost vs
Management Accounting; Role of Management Accountant; Cost Concepts and Classifications;
Activity Bases Product Costing – Concept and Uses; Emerging Costing Approaches.
2 Variable and Absorption Costing: Concept; Comparison; Applications of Variable Costing;
Preparation of Income Statements; Cost-Volume-Profit (CVP) Analysis; Contribution Margin;
Break-Even Analysis; Profit Volume (P/V) Analysis.
3 Analysing financial statement, Ratio Analysis, Classification of Ratio, Profitability Ratio, Turnover Ratio,
Financial position ratio and leverage ratio, Advantage of Ratio analysis, Limitation of Accounting Ratios.

4 Budgeting: Nature and Functions; Types of Budgets – Functional, Master; Fixed versus Flexible
Budgeting; Standard Costing: Concept; Advantages; Types of Standards; Variance Analysis –
Materials, Labour, Overheads; Managerial uses of variance.
5 Responsibility Accounting and Divisional Performance Measurement: Meaning and Characteristics
of Responsibility Accounting; Responsibility Centers – Cost Centre, Revenue Centre, Profit Centre,
Investment Centre; Responsibility Performance Reporting; Divisionalisation– Advantages and
Disadvantages.
Suggested Readings –
 Gupta, K.L.: Accounting for Managerial Decisions, Sahitya Bhawan Publications,Agra.
 Jawahar Lal: Advanced Management Accounting, Text, Problems & Cases, S. Chand & Co.,
New Delhi, 2009.
 Bhar, B.K.: Cost Accounting: Methods and Problems.
 Bhattacharya, Ashish K.: Principles and Practice of Cost Accounting, Wheeler Publishing,
New Delhi.
 Prasad, N.K.: Principles and Practice of Cost Accounting.
 Saxena, V.K., Vashishth, C.D.: Cost Accounting, Sultan Chand & Sons, New Delhi.
 Study Material of ICAI.
 Pandey, I.M.: Management Accounting.
 Gupta, R.L.: Advanced Accountancy.
 Goyal, M.M.: Management Accounting.
 Khan and Jain: Management Accounting.
 Sharma, D.C. and Gupta, K.G.: Management Accounting.
 Anthony, R.M.: Management Accounting.
 Programme/ Class: M. Com. Year: I Semester: II
Commerce
Course Code: C010803T Course Title: Marketing Management
Course Outcomes: The objective of the course is to enable the students to understand basic concepts and
principles of marketing and to develop their conceptual and analytical skills required to manage marketing
operations of a business enterprise efficiently.

Credit: 5 Core Compulsory

Max. Marks: 25+75 Min. Passing Marks: 33
Units Topics
1 Introduction: Concept, Nature, Scope and Importance of Marketing, Functions of Marketing;
Evaluation of Modern Marketing Concept; Holistic Marketing Concepts: Selling vs Marketing;
Marketing Mix; Market Analysis and Selection: Marketing Environment – macro and micro
components and their impact on marketing decisions; Market segmentation and positioning;
Buyer behaviour; Consumer vs Organizational Buyers; Consumer Decision Making Process.
2 Product Decisions: Concept of a product; Classification of products; Layers of products; Major
product decisions; Product line and Product Mix; Branding; Packaging and labelling; Product-life-
cycle-strategic implications; New product development and Consumer adoption process.
Pricing Decisions: Factors affecting price determination; Pricing policies and strategies; Ethical
issues in product and pricing decisions.

3 Distribution Decisions: Channels of distribution – Concept and importance; Distribution middlemen

and their functions; Selection, motivation and performance appraisal of distribution middlemen;
Channel Management Decision: Ethical issues in distribution decisions; Retailing and wholesaling:
Retail theories; Retailing strategies; Non-store retailing; Nature and importance of wholesaling;
Types of wholesalers; Developments in retailing and wholesaling in Indian perspective.
4 Promotion Decisions: Communication process; Promotion mix-advertising, personal selling, sales
promotion, publicity and public relations; Determining advertising budget; Copy designing and its
testing; Media selection; Advertising effectiveness; Sales promotion – tools and techniques.
5 Issues and Developments in Marketing : Social, Ethical and Legal Aspects of Marketing; Services
Marketing; Green Marketing; Sustainable Marketing; Relationship Marketing and other
developments in marketing.
Suggested Readings –
 Mccarthy, E.J., Cannon, J. & per result, W (2014), Basic Marketing, McGraw-Hill
Education.
 Agarwal, P.K.: Marketing Management: An Indian Perspective, Pragati Prakashan, Meerut.
 Kotler, Phillip and Gary Armstrong: Principles of Marketing, Prentice Hall, NewDelhi.
 Kotler, Phillip: Marketing Management – Analysis, Planning, Implementation andControl,
Prentice Hall, New Delhi.
 Majumdar, Ramanuj: Product Management in India, Prentice Hall, New Delhi.
 Ramaswamy, V.S. and Namakumari, S.: Marketing Management, MacMillan India,New
Delhi.
 Srinivasan, R.: Case Studies in Marketing: The Indian Context, Prentice Hall, NewDelhi.
 Stanton, William J., and Charles Futrell: Fundamentals of Marketing, McGraw Hill
Publishing Co., New York.
 Sontakki, C.N.: Marketing Management: In the Indian Background, KalyaniPublishers,
New Delhi.
 Verma, V. Harsh & Duggal Ekta: Marketing, Oxford University Press, New Delhi.
 Programme/ Class: M. Com. Year: I Semester: II
Commerce
Course Code: C010804T Course Title: Advanced Corporate Accounting and Reporting
Course Outcomes: The course focusses on the study of accounting required to understand financial position of
the corporate enterprise and understand the statutory requirements so as to manage the enterprise
efficiently.

Credit: 5 Elective
Max. Marks: 25+75 Min. Passing Marks: 33
Units Topics
1 Profit Prior to Incorporation, Distribution of Profits, Managerial Remuneration- Concept, Profit
Ascertainment for Managerial Remuneration, Accounts of Insurance Companies- Revenue Account,
Income Statements, Balance Sheet; Meaning and Concept of Holding Company and Subsidiary
Company, Minority Interest, Consolidated Final Accounts.
2 Accounting for Amalgamation and External Reconstruction - Amalgamation in the nature of Purchase
and Amalgamation in the nature of Merger, Accounting problems relating to Acquisition, Mergers
and Demerger; Liquidation of company, Liquidator’s Final Statement of Accounts, Winding up of
Company.
3 Corporate Actions- Meaning, Implications to Shareholders, Promoter’s Holding, Issue of Bonus
Shares, Accounting for Bonus Issue, Right Issue, Scheme of Capital Reduction, Buyback of Shares;
SEBI guidelines for Alteration of Share Capital.
4 Valuation of Business- Asset Based Approach, Equity Methods, Income Based Approach, (Cash Flow
Method, Dividend Method), Valuation of Distressed Firms; Estimating Growth Rate, Earning
Multiples, Economic Value Addition (EVA) and Market Value Approach (MVA).
5 Forensic Accounting: Meaning, Concept, Role of the Professional Forensic Accountant; Corporate
Governance; Corporate Social Responsibility- Meaning, Importance, Requirements and Users of CSR
Report, Benefits, Reading of CSR Report, Companies Act-2013 and CSR Policies, Evaluation of CSR
Reports; An Overview of Annual Report-, Contents of Annual Report, Key Indicators of Financial
and Non- financial Performance, Nature and Extent of Reportable Segments.
Suggested Readings –
 Corporate Accounting, S.N. Maheshwari - Vikas Publishing House, 5th Edition, Year 2009
 Advanced Accountancy, RL Gupta, Volume II - S Chand Publishing, 17th Edition, Year 2014
 Corporate Accounting, Jain and Narang- Kalyani Publishers, Year 2015
 Advanced Accounting, SK Paul – Central Publication
 Advanced Accountancy – Dr. M A Arulanandam, Dr. K S Raman, Himalaya Publishing House,
6th Edition, 2014.
 R.L Gupta, Advanced Accountancy, Sultan Chand Publishing.
 Financial Accounting II – S. Anilkumar, V Rajesh kumar& B Mariyappa, Himalaya Publishing
House.
 Advanced Accounts, M C Shukla, T.S. Grewal & S.C. Gupta.
 Programme/ Class: M. Com. Year: I Semester: II
Commerce
Course Code: C010805T Course Title: Management of small Business
Course Outcomes: The course aims at to impart in-depth knowledge of MSME basically in India. It will help students
in setting up of their own unit.

Credit: 5 Elective
Max. Marks: 25+75 Min. Passing Marks: 33
Units Topics
1 Introduction- Definition, MSME's, Characteristics, scope and significance of cottage, small and
medium industries, distinction between a small and large-scale industry. Environment affecting
small-business and small-industry, small-scale industries and central/state governments, various
agencies assisting small-scale industries in India.
2 Production- Methods and procedures of starting a small-scale industry, preparation and
evaluation of project reports, organization and financing of small-scale industries.
3 Basic Problems of MSME's- Problems faced by small-scale industries related to production,
finance, personnel and marketing in India. Financial Institutions related to MSME's.
4 Problem of Sickness- Prevention and Measures of MSME's Sickness and failure of small-scale
industries in India, causes, preventive measures and rehabilitation. Industrial Policy Provisions
relating to MSME's.
5 Entrepreneurship development programme in India, Role of an Entrepreneur.
Suggested Readings –
 Desai, Vasant – Management of Small-scale industries
 Farooqui, Q.H. – Small and Cottage Industries in India
 Singh, N. – Scientific Management of Small-Scale Industries
 Commissioner, Small-Scale Industries, Govt. of India – Annual Report
 Small-Scale Industries Corp., New Delhi – Annual Report
 State Financial Corporations – Annual Report
 SIDBI – Annual Report
 Indian Investment Centre, New Delhi – Various Publications.
 Website of Ministry of Micro, Small and Medium Enterprises, Government of India.
 Programme/ Class: M. Com. Year: I Semester: II
Commerce
Course Code: C010806P Course Title: Project Presentation on accounting and reporting of any
Companyor MSME/ Large industry

Course Outcomes: This course will help students to understand the real scenario of accounting and reporting
of acompany’s records.
Students will be able to understand the real scenario of MSME/ Large scale industries. It will empower
students insetting up of their own firms.

Credit: 5 Project Presentation: Elective

Max. Marks: 50+50 Min. Passing Marks: 33

Programme/ Class: M. Com. Year: I Semester: II

Commerce
Course Code: C010807P Course Title: Field Visit/ Industrial Training/ Practical Work with a
Professional Person.
Course Outcomes: This course will help students to understand how they can use theoretical knowledge in
business. It will empower them in getting a job or in setting up of their own firms.

Credit: 5 Project Presentation: Elective

Max. Marks: 50+50 Min. Passing Marks: 33
 In case of field visit, student is required to submit a detailed report of the visit for the purpose of evaluation.
The report should include the observational features and benefits of the visit.
 In case of industrial training, student may be allowed for the summer training and is required to submit a
detailed training report including training certificate for the evaluation.
 In case of practical work with a professional person, student is required to submit a detailed report
including certificate of the work from the person for the purpose of evaluation. The report should
include practical work learned and benefits of the work.