M.

COM CBCS UNIVERSITY DEPARTMENT OF COMMERCE

M.Com CBCS

S.K.M. UNIVERSITY, DUMKA

M.Com CBCS
Condensed Syllabus
For
M.Com (Semester I & II)
Session (2023-25)

Choice Based Credit System

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M.COM CBCS UNIVERSITY DEPARTMENT OF COMMERCE

M.Com : Two Years (Four- Semester) CBCS Programme

Full
Marks ( Maximum
Paper Nature of the
Course Structure External Teaching
Code Course
+ Required
Internal)
First Semester
411 Business Communication Foundation 70+30 60Hrs
412 Managerial Economics Core 70+30 60Hrs
413 Business Environment and Legal Frame work Core 70+30 60Hrs
414 Managerial Accounting Core 70+30 60Hrs
Second Semester
Research Methodology and Statistical Skill
421 Methods Development 70+30 60Hrs
422 Financial Management and Policy Core 70+30 60Hrs
423 Corporate Tax Planning and Control Core 70+30 60Hrs
424 Organisational Theory and Behaviour Core 70+30 60Hrs

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M.COM CBCS UNIVERSITY DEPARTMENT OF COMMERCE

M. COM: FIRST SEMESTER

PAPER- 411: BUSINESS COMMUNICATION
Duration: 3 Hrs. Marks: (External- 70: Internal- 30)

Objectives:

1. To understand the process of business communication, and acquire required skills

to manage business communication.
2. To give awareness about and to help develop the personality of the students.

COURSE CONTENTS:
Unit I:
Business Communication – meaning, need, process, methods–written, Verbal, non-
verbal, visual, telecommunications; types of business communications – internal and
external, upward and downward, lateral; barriers to communication-physical,
psychological, linguistic, mechanical.
Unit II:
Communication through letters, business letters, layout of letters, kinds of business
letters, characteristics of a good letter; Business enquiries – offers and quotations; orders-
execution of orders – cancellation of orders. Letters of complaint, letters of agency –
status enquiries.
Unit III:
Non-verbal communication: Body language: kinesics, proxemics, para language Effective
listening: Principles of effective listening; factors affecting listening.
Unit IV:
Self – development and communication: Development of positive personal attitudes;
SWOT analysis. Personality development: Concept of personality; Concept of self;
Perception; Personality types; Transaction analysis.

Suggested Readings:
1. Darmar Fisher, Communication in Organizations, Jaico

Publishing House, Mumbai, 1999.

2. Bovee and Thill: Business Communication Today, Tata McGraw Hill, New Delhi.
3. Randall E. Magors: Business Communication, Harper and Row, New York.
4. Balasubramanyam: Business Communications: Vikas Publishing House, Delhi.
5. Kaul: Effective Business Communications, Prentice Hall, New Delhi.
6. Patri V.R.: Essentials of Communications; Greenspan Publications, New Delhi.

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M.COM CBCS UNIVERSITY DEPARTMENT OF COMMERCE

M. COM: FIRST SEMESTER

PAPER-412: MANAGERIAL ECONOMICS
Duration: 3 Hrs. Marks: (External- 70: Internal- 30)
Objective – The objectives of this course is to develop the ability of students to apply
Micro-economic concepts, tools and techniques in business decision-making by a firm.
Course Contents:
Unit - I
Nature, scope and application of Managerial Economics.
Unit - II
Demand Analysis; Law of Demand; Determinants of Demand; Elasticity of Demand; Demand
forecasting.
Unit - III
Consumer Behaviour, Cardinal and ordinal approaches: Consumer's equilibrium;
Unit - IV
Input-Output decisions, Law of supply; Elasticity of supply; Production function; short-run
analysis; Long-run function. Short-run and long-run cost functions.
Unit - V
Price-Output Decisions, Market structures; Price determination under perfect, imperfect,
monopoly. Pricing practices and strategies.

Suggested Readings:
• Hailstones, Thomas J. and Rathwell, John C., Managerial Economics, Prentice Hall
International, New Delhi.
• Kreps, D., A Course in Microeconomics Theory, Princeton Univ. Press, N.J.
• Chopra, O.P., Managerial Economics, Tata-McGraw Hill, New Delhi.
• Baumol, W.J., Economics Theory and Operations Analysis, Prentice Hall International, New
Delhi.
• Agarwal, Manju, Economics for decision Making, Indian Institute of Finance, 1997, Delhi.
• Davis, J.R. and Chang, Simon, Principles of Managerial Economics, Prentice Hall
International, New Delhi.
• Mehta, P.L., Managerial Economics, Sultan Chand, New Delhi.
• Gough, J. and Hills, S., Fundamentals of Managerial Economics, 1981.
• Petterson: Managerial Economics,3rd Ed., Prentice Hall of India, Delhi.
• Adhikary M., Managerial Economics, Khosla Publication.
• Salvatore, Domnick, Managerial Economics in a global economy, Irwin McGraw Hill.
• Varshney, RL and Maheshwari, K.L., Managerial Economics, Sulatan Chand & Sons
• Dwivedi, DN., Managerial Economics, Vikas Publications.

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M.COM CBCS UNIVERSITY DEPARTMENT OF COMMERCE

M. COM : FIRST SEMESTER

PAPER- 413: BUSINESS ENVIRONMENT & LEGAL FRAMEWORK

Duration: 3 Hrs. Marks: (External- 70: Internal- 30)

Objective – The course is aimed at acquainting the students with the nature and dimensions of the
evolving environment in India which influence managerial decisions.
Course Contents:
Unit - I
Nature and significance of environmental analysis for business decisions, Dimensions of Business
Environment: Economics, Technological, Socio-cultural, Political, Legal-Regulatory and market
Conditions;
Unit - II
Economic environment: Economic Policy - An overview Changes in Government policies since
1991. Impact of liberalization, globalization, and structural reforms, Financial Sector reforms.
Unit - III
Technological environment: Dynamics of technological environment; Challenge of technology
upgradation, Impact of foreign investment and foreign collaboration.
Unit - IV
Socio-cultural environment: Demographic profile. Class structure and
mobility.Rural- urban convergence.Changes in consumption habits and life styles.Social
responsibilities of business.
Unit - V
Political environment: Impact of competing political ideologies, political stability and instability
on business activities.
Unit - VI
Market environment: Competitive conditions. Impact of entry of MNCs.

Suggested Readings:
• Cherunilam, Francis, Business Environment, Himalaya Pub. House, 1996.
• Ghosh, P.K.Business and Government, 1998 Sultan Chand, Delhi.
• Devis, Keith, and Blomstrom, Robert L, Business and Society: Environment and
Responsibility, 1975.
• Ghosh, P.K. and Kapoor ,G.K.Business Policy and Environment, 1998, Sultan Chand, Delhi.
• Adhikary, M. Economics Environment of Business (latest ed.), Sultan Chand, Delhi.
• Jalan, B., India's Economic Crises, 1991. Oxford Univ. Press, New Delhi.
• Dhingra, I.C., The Indian Economy: Environment and Policy, 1998, Sultan Chand, Delhi.

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M.COM CBCS UNIVERSITY DEPARTMENT OF COMMERCE

M. COM: FIRST SEMESTER

PAPER- 414: MANAGERIAL ACCOUNTING

Duration: 3 Hrs. Marks: (External- 70:

Internal- 30)
Objective:The objective of the course is to enable students to acquire sound Knowledge
of concepts, methods and techniques of management accounting and to make the students
developCompetence with their usage in managerial decision making and control

COURSE CONTENT:
Unit I:
Managerial Accounting – Nature and Functions; Financial vs. Managerial Accounting;
Cost vs. Managerial Accounting; Role of Managerial Accountant.

Unit II:
Activity Based Product Costing – Concept and uses. Variable and Absorption Costing –
Concept, Comparison, Applications of Variable Costing, Preparation of Income
Statements.

Unit III:
Cost-Volume-Profit (CVP) Analysis – Contribution Margin; Break – Even
Analysis;Profit Volume (P/V) Analysis.

Unit IV:
Budgeting – Nature and functions; Preparation of Different Types of Budgets,
FixedVersus Flexible Budgeting.

Unit V:
Standard Costing – Concept, Advantages; Types of Standards.

Suggested Readings:
1. Atkinson Anthony A., Rajiv D. Banker, Robert Kaplan and

S. Mark Young, Management Accounting, Prentice Hall,

2001.
2. Horngreen Charles T., and Gary L. Sundem and William O.

Stratton, Introduction to Management Accounting, Prentice Hall of

India, 2006.
3. Drury Colin, Management and Cost Accounting, Thomson Learning, 2001.
4. Garison R.H. and E.W. Noreeb, Managerial Accounting, McGraw Hill, 2000.
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M.COM CBCS UNIVERSITY DEPARTMENT OF COMMERCE

M.COM :SECOND SEMESTER

PAPER- 421: RESEARCH METHODOLOGY AND STATISTICAL METHOD
Part - I: Research Methodology
Duration: 3 Hrs. Marks: (External- 70: Internal- 30)
Objective - The course will expose the students to the nature and extent of research
orientation which they are expected to possess when they enter the industry as practitioners.
Course Contents:
Unit - I
The Nature and Types of Research-Specifying a Problem for Research in Business
Administration Planning and Organizing Research-
Unit - II
Measurement - Data.Collection- Observation Techniques, Interviewing, Questionnaire and
Correspondence.

Suggested Readings:
• Emory, W.G.: Business Research Methods, Richard D.Irwin.
• Kerlinger F.N.: foundation of Behavioural Research, Holt Rinchert Winston.
• Kinnear, T.C., and Taylore J.R.: Marketing Research Applied Approach, Megraw Hill.
• Wilkinson T.S., and Bhandarkar, P.L.Methodology and Techniques of Social Research,
Himalaya Publishing House, Bombay.
• Siegal Sidney: Non Parametric statistics for the Behavioural Sciences, McGraw Hill, Tokyo.
• Kothari, CR, Research Methodology.
• Gupta, Santhosh Research Methodology and Statistical Techniques, Deep and Deep.
Part – II: Statistics
Objective – The objective of this course is to familiarize the students with the basic statistical
tools and their application in business decision-making.
Course Contents:
Unit - I
Sampling and Testing of Hypothesis: Sampling methods, Basic concepts of Hypothesis
Testing. Confidence Internal, Chi-square Test, Analysis of Variance, Non-parametric Tests.
Unit - II
Correlation, Regression and Multivariate Analysis: Correlation Analysis, Linear, Non-linear and
multiple Regression Analysis.
Unit - III
Time SeriesAnalysis and Index Numbers: TrendsAnalysis, Cyclical, Seasonal and Irregular
Variation. Relative and Aggregate Index Numbers. General Index Numbers, Uses of Index
Numbers.
Suggested Readings:
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M.COM CBCS UNIVERSITY DEPARTMENT OF COMMERCE

• Statistics for Management by Richard I., Levin & Levin & David S. Rubin, Prentice Hall of
India.
• Business, Statistics by S.P.Gupta&M.P.Gupta, Sultan Chand & Sons.
• Quantitative Techniques for Managerial Decisions by U.K. Srivastava et al., NewAge
International.
• Spiegel, Murray R., Theory and Problems of Statistics, Schaum Outline Series, McGraw
Hill.
• Bhardwaj R.S., Business Statistics, Excel.
• Shenoy GV, Business Statistics, New age Int.

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M.COM CBCS UNIVERSITY DEPARTMENT OF COMMERCE

M.COM: SECOND SEMESTER

PAPER-422: FINANCIAL MANAGEMENT AND POLICY
Duration: 3 Hrs. Marks: (External- 70:
Internal- 30)
Objective –
• The objective is to provide conceptual knowledge of the tools of financial analysis
and management and various long-term and short-term sources of finance.
• It also aims at helping them to develop skills for making financial decisions in
practical business situations.
Course Contents:
Unit - I
Nature and Scope of Financial Management, Financial Goal of the Firm, Financial
Forecasting.
Unit - II
Capital Budgeting - Principles and Techniques:ARR, Payback, Net Present Value,
Internal Rate of Return; Risk and Uncertainty Analysis for Investment Decisions.
Unit - III
Concept and Measurement of Cost of Capital, Capital Structure Decisions.
Unit - IV
Long Term Financing, Sources of Long Term Finance, Preference and Equity Shares,
Debentures; Term Loans, Lease Financing, Hire purchase, Venture Capital Financing.
Unit - V
Management of Working Capital: Management, Dividend Decisions, Determinants of
Dividend Policy.

Suggested Readings:
• M.Pandey: Financial Management, Vikas Publication.
• Financial Management, Kulkarni&Satyaprasad, Himalaya Publishing
• Financial Management , Mittal, A.C.
• Financial Management , Chandra
• Financial Management, Khan
• Financial Management , Malhotra
• Strategic Financial Management, Rao
• Cases in Financial Management, Pandey
• Effective Financial Management, Singh
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M.COM CBCS UNIVERSITY DEPARTMENT OF COMMERCE

M. COM :SECOND SEMESTER

PAPER- 423: CORPORATE TAX PLANNING AND CONTROL

Duration: 3 hrs. Marks: (External- 70:

Internal- 30)
Objective – The basic objective of this course is to provide an in depth insight into the
concept of corporate tax planning and to equip the students with a reasonable knowledge
of tax planning devices. The focus is exclusively on income tax.
Course Contents:
Unit I
Introduction, Definitions, Residential Status, Heads of Income, Computation of Taxable
Income.
Unit II
Taxation of Companies: Special Provisions in Computation of profits from Business,
Minimum Alternate Tax on Companies.
Unit III
Tax Planning: Concepts relating to Tax Avoidance and Tax Evasion, Tax Planning with
reference to: Location of Undertaking. Tax Planning relating to: Amalgamations and
Mergers of Companies.
Unit IV
Tax management: Filing of Returns and Assessments, Penalties and Prosecutions,
Appeals and Revisions, Advance Tax, TDS, Advance Rulings, Avoidance of Double
Taxation Agreements.

Suggested Readings:
• Ahuja, G.K. & Gupta, Ravi, SystematicApproach to Income Tax,Allahabad, Bhaat
Law House.
• Bhagwati Prasad, Direct Taxes Law & Practice, WishwaPrakashan.
• Kanga, J.B. &Palkhivala, N.A., Income Tax, Bombay, N.M. Tripathi.
• Singhania, V.K. Direct Taxes: Law and Practice. Delhi, Taxman.
• Srinivas, E.A., Handbook of Corporate Tax Planning, New Delhi, Tata McGraw Hill.

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M. COM :SECOND SEMESTER
PAPER- 424: ORGANISATIONAL THEORY AND BEHAVIOUR

Duration: 3 hrs.
Objective – To develop the students' ability to analyse, interpret and predict individual and group behaviour in
an organizational setting, and to provide an understanding of the managerial approaches to organizational conflict
motivation and leadership, and organizational control.
Course Contents:
Unit - I
Fundamentals for Organizational Behaviour: Nature of Organization. Concepts of Organizational Behaviour,
Challenges and Opportunities for Organizational Behaviour
Unit - II
Organizational Climate: Definitions, Types, Characteristics & Importance.
Organization Culture: Definition, Characteristics, Strong and Weak Cultures, Types, The Impact of Culture
on Organizational Behaviour.
Unit - III
Group Dynamics: Understanding Groups, Nature of Group, Group Process, Nature of Team and Purpose.
Leadership: Types of Leadership, Styles of Leadership. Theories of Leadership, Creating Effective Leaders,
Challenges to the Leadership Construct.
Unit - IV
Perception: Social Perception. Perceptual selectivity, Interpersonal Perceptions. Halo Effect and Stereo-typing.
Unit - V
OrganisationalBehaviour in Learning Organisation: The changes facing Organisation; Traditional and
Emerging OrganisationalBehaviour - Techniques.

Suggested Readings:
• Devis, K., Human Behavious at Work. OrganisationalBehaviour, McGraw-Hill. • Robbins,
Stephen P., Organizational Behaviour, Tata McGraw Hill, New Dehli.
• Sharma, R. A., Organizational Theory and Behaviour, Tata McGraw Hill, New Delhi.
• Hersey, Paul and Blanchard, Kenneth H., Management of Organizational Behaviour Prentice Hall of
India.
• Etzioni, Amitai, Modern Organizations, Prentice Hall in India.
• Jalan, B., India's Economic Crises, 1991. Oxford Univ. Press, New Delhi.
• Dhingra, I.C., The Indian Economy: Environment and Policy, 1998, Sultan Chand, Delhi.
• Cherunilam, Francis, Business and Government, Himalaya.
• Aswathappa, K., Essentials of Business Environment, Himalaya.
• Organizational Behaviour, Jones, Pearson Education
• Organizational Behaviour , S.S.Khanka, S.Chand
• A New Look - OrganisationalBehaviour, Ghosh, B., Himalaya Publishing
• Behaviour in Organizations : Understanding & Managing the Human Side of Work Greenberg
• Human Relations &OrganisationalBehaviour, Singh
• OrganisationalBehaviour, Kumar
• Organizational Behaviour, Appannaiah, Reddy &Kavitha, Himalaya Publishing
• Organizational Behaviour, Asvathappa, K., Himalaya Publishing
• Organizational Behaviour, Karthick, K.K., Himalaya Publishing
• Organizational Behaviour - Text and Cases, Nair, Suja R., Himalaya Publishing
• Case studies on HRD Practices, Patel
• Changing Trends in Human Resource Management, Panda, T.
• Organizational Behaviour, N.K. Jain, Atlantic publishers & distributors