Learning Outcomes Based Curriculum Framework

(LOCF)

For

M. Com.
Post Graduate Programme

Department of Commerce
Chaudhary Devi Lal University
Sirsa-125055
2021
 Table of Contents

1. About the Department

2. Learning Outcome based Curriculum Framework
2.1 Objectives of the Programme
2.2 Programme Outcomes (POs)
2.3 Programme Specific Outcomes (PSOs)
3. Programme Structure
4. Course Wise Content Details
1 About the Department
The Department of Commerce was formally set up in the year 2003. Department of
Commerce located in the premises of Tagore Bhawan having with a full-fledged computer
laboratory and one smart classroom. In its history spanning over 18 years, it has always kept
the pace with changing times and explored the new frontiers of knowledge and innovation in
academics. The Department was established with the renowned flagship post-graduate
programme - Masters in Commerce (M.Com.) and Ph. D. programme. These programmes are
providing an extreme and rigorous base for teaching, research, extensions and allied
disciplines such as trade, business, commerce, insurance, banking, and stock market. The
Alumni of theses course are well placed in business, academics and administration across the
world.
2 Learning Outcome based Curriculum Framework
The Choice Based Credit System (CBCS) evolved into learning outcome-based curriculum
framework and provides an opportunity for the students to choose courses from the
prescribed courses comprising core, elective/minor or skill-based courses. The courses can be
evaluated in terms of grading system, which is considered to be better than the conventional
awards system. Grading system provides uniformity in the evaluation and computation of the
Cumulative Grade Point Average (CGPA) based on student‟s performance in examinations
which enables the student to move across institutions of higher learning. The uniformity in
evaluation system also enables the potential employers to assess the performance of the
candidates.
2.1 Objectives of the Programme
With the vision “to nurture the young brains, to make them better employable and socially
responsible citizens by encapsulating them with the right set of knowledge for a better
tomorrow”, the program focuses on building conviction with impartiality and modesty, create
an enabling environment for innovative thought processes and nurture open - mindedness,
equitability and perseverance.
2.2 Programme Outcomes (POs)
The programme is aimed at following outcomes:
PO1 Business Knowledge: Apply knowledge of business and trade theories and
practices to solve business problems.
PO2 Critical Thinking: To foster Analytical and critical thinking abilities for data based
decision-making.
PO3 Strategic Development: To develop strategies and to formulate plans after making
trend analyses of different problems.
PO4 Business Solutions: Ability to offers business solutions to different problems in the
fields of trade, business and commerce.
PO5 Leadership: Ability to develop Value based Leadership to lead various types of
organisations.
PO6 Communication and Other Skills: Ability to understand, analyze and communicate
global, economic, legal, and ethical aspects of business.
PO7 Team Dynamics: Ability to lead themselves by contributing effectively in a team
environment.
PO8 Teaching Skills: Ability to develop the teaching skills in higher education system.

2.3 Programme Specific Outcomes (PSOs)

After completing the programme the student will be able to understand the :
PSO1 Environmental Awareness for Sustainability: Understand the new business
models to access the impact of the business solutions in economic, societal and
environmental contexts.
PSO2 Business Ethics and Values: Apply ethical principles and commit to commerce
professional ethics and values for discharging all responsibilities within the laid
norms of the business and management practices.
PSO3 Social Responsibility: Recognize the need for, and have the preparation and
ability to engage in independent global business environment dynamics.
PSO4 Life-long Learning: Have to prepare for life-long learning at global level.
3 Programme Structure
M.Com. programme is a four-semester programme consisting of 104 credits wightage of
Core Courses (CC), Discipline Specific Course (DSC), Skill Enhancement Courses (SEC)
and Open Elective Courses (OEC).
Table 1: Course Credit Scheme (Semester Wise)
Sem. Core Courses Discipline Specific Skill Enhancement Open Elective Total
(CCs) Courses (DSCs) Courses Courses Credits
(SECs) (OECs)
No. of Total No. of Total No. of Total No. of Total
Courses Credits Courses Credits Courses Credits Courses Credits
1st 5 20 1 4 24
2nd 5 20 1 4 24
3rd 2 8 4 16 1 4 28
4th 2 8 4 16 1 4 28
Total Core 56 Discipline 32 Skill 08 Open 08 104
Credits Specific Enhancement Elective Students
Credits Credits Credits have to opt
open
elective
courses in
consultation
with
Chairperson
and
Director,
University
Centre for
Outreach
Programmes
and
Extension
%age Core 53.84 Discipline 30.76 Skill 7.69 Open 7.69 100
Credits Specific Enhancement Elective
Credits Credits Credits
 Table 2: Detailed break-up of Credit Courses
Core Discipline Skill Open Total
Courses Specific Enhancement Elective Courses Courses
Courses Courses
CCs DSCs SECs OECs CCs+
DSCs+ SECs
CC-01 SEC-01 Students have to 6
CC-02 opt open elective
1st CC-03 courses in
CC-04 consultation with
CC-05 Chairperson and
CC-06 SEC-02 Director, 6
CC-07 University Centre
2nd CC-08 for Outreach
CC-9 Programmes and
CC-10 Extension
CC-11 DSC-01 OEC-1
3rd CC-12 DSC-02 7
DSC-03
DSC-04
CC-13 DSC-05 OEC-2
4th CC-14 DSC-06 7
DSC-07
DSC-08
Total 14 08 02 02 26
 Table 3: Course code and Title along with credits details
Sr. Course Code Course Title Credits
No.
1st Semester Theory Practical Credits
1 MCOM/GEN/1/CC1 Management Process and 4 4
Organizational Behaviour
2 MCOM/GEN/1/CC2 Business Environment 4 4
3 MCOM/GEN/1/CC3 Managerial Economics 4 4

4 MCOM/GEN/1/CC4 Financial Accounting and 4 4

Reporting
5 MCOM/GEN/1/CC5 Business Statistics 4 4
6 MCOM/GEN/1/SEC1 Computer Applications in 2 2 4
Business and Cyber Security
Total 22 2 24
2nd Semester
1 MCOM/GEN/2/CC6 Management Control Systems 4 4

2 MCOM/GEN/2/CC7 Advanced Financial Management 4 4

and Policy
3 MCOM/GEN/2/CC8 Marketing Management 4 4
4 MCOM/GEN/2/CC9 Cost and Management Accounting 4 4

5 MCOM/GEN/2/CC10 International Business 4 4

6 MCOM/GEN/2/SEC2 Research Methodology 4 4

Total 24

3rd Semester

1 MCOM/GEN/3/CC11 Ethics, Corporate Governance and 4 4

Sustainability
2 MCOM/GEN/3/CC12 Export Import Procedures and 4 4
Documentation
3 MCOM/GEN/3/DSC1 Elective1 4 4

4 MCOM/GEN/3/DSC2 Elective2 4 4
5 MCOM/GEN/3/DSC3 Elective 3 4 4
6 MCOM/GEN/3/DSC4 Elective 4 4 4

7 MCOM/GEN/9/OEC OpenElective1 4 4

Total 28
4th Semester
1 MCOM/GEN/4/CC13 Strategic Management 4 4

2 MCOM/GEN/4/CC14 E-Commerce 2 2 4

3 MCOM/GEN/4/DSC5 Elective5 4 4
 4 MCOM/GEN/4/DSC6 Elective6 4 4

5 MCOM/GEN/4/DSC7 Elective7 4 4

6 MCOM/GEN/4/DSC8 Elective8 4 4
7 MCOM/GEN/9/OEC OpenElective2 4 4

Total 28

Table 4: Core Courses offered by the Department

Sr. No. Course Code Course Title Credits
1 MCOM/GEN/1/CC1 Management Process and Organizational Behaviour 4
2 MCOM/GEN/1/CC2 Business Environment 4

3 MCOM/GEN/1/CC3 Managerial Economics 4

4 MCOM/GEN/1/CC4 Financial Accounting and Reporting 4

5 MCOM/GEN/1/CC5 Business Statistics 4

6 MCOM/GEN/2/CC6 Management Control Systems 4
7 MCOM/GEN/2/CC7 Advanced Financial Management and Policy 4

8 MCOM/GEN/2/CC8 Marketing Management 4

9 MCOM/GEN/2/CC9 Cost and Management Accounting 4

10 MCOM/GEN/2/CC10 International Business 4

11 MCOM/GEN/3/CC11 Ethics, Corporate Governance and Sustainability 4

12 MCOM/GEN/3/CC12 Export Import Procedures and Documentation 4

13 MCOM/GEN/4/CC13 Strategic Management 4

14 MCOM/GEN/4/CC14 E-Commerce 4

Total 56

Table 5: Discipline Specific Courses offered by the Department

Sr. Course Code Course Title Credits
No.
1. MCOM/GEN/3/DSC1/FM Contemporary Issues in 4
Accounting
2. MCOM/GEN/3/DSC2/FM Financial Restructuring and 4
Valuation
3. MCOM/GEN/3/DSC3/FM Financial Statement Analysis 4
4. MCOM/GEN/3/DSC4/FM Security Analysis 4
5. MCOM/GEN/3/DSC5/FM Foreign Exchange Management 4
6. MCOM/GEN/3/DSC6/FM Risk Management and Insurance 4
7. MCOM/GEN/3/DSC1/MM Marketing of Services 4
8. MCOM/GEN/3/DSC2/MM Consumer Behavior 4
9. MCOM/GEN/3/DSC3/MM Integrated Marketing 4
Communication
10. MCOM/GEN/3/DSC4/MM Sales and Distribution 4
Management
11. MCOM/GEN/3/DSC5/MM Logistics Management 4
12. MCOM/GEN/3/DSC6/MM Product and Brand Management 4
13. MCOM/GEN/3/DSC1/HR Human Resource Planning 4
14. MCOM/GEN/3/DSC2/HR Labour Laws 4
15. MCOM/GEN/3/DSC3/HR Management of Industrial 4
Relations
16. MCOM/GEN/3/DSC4/HR Leadership Dynamics 4
17. MCOM/GEN/3/DSC5/HR Compensation Management 4
18. MCOM/GEN/3/DSC6/HR Business Negotiations 4
19. MCOM/GEN/4/DSC1/FM Management of Banks and 4
Financial Institutions
20. MCOM/GEN/4/DSC2/FM Financial Markets and Services 4
21. MCOM/GEN/4/DSC3/FM Business Taxation 4
22. MCOM/GEN/4/DSC4/FM Portfolio management 4
23. MCOM/GEN/4/DSC5/FM Financial and Commodity 4
Derivatives
24. MCOM/GEN/4/DSC6/FM Public Finance 4
25. MCOM/GEN/4/DSC1/MM Retail Management 4
26. MCOM/GEN/4/DSC2/MM Rural Marketing 4
27. MCOM/GEN/4/DSC3/MM Industrial Marketing 4
28. MCOM/GEN/4/DSC4/MM Social Marketing 4
29. MCOM/GEN/4/DSC5/MM Digital Marketing 4
30. MCOM/GEN/4/DSC6/MM Customer Relationship 4
Management
31. MCOM/GEN/4/DSC1/HR Performance Management 4
 32. MCOM/GEN/4/DSC2/HR Labour Welfare and Social 4
Security
33. MCOM/GEN/4/DSC3/HR Managing Interpersonal and 4
Group Process
34. MCOM/GEN/4/DSC4/HR Counselling Skills 4
35. MCOM/GEN/4/DSC5/HR Organizational Change and 4
Intervention Strategies
36. MCOM/GEN/4/DSC6/HR Global Human Resource 4
Management
Total 24

Table No. 6: Skill Enhancement Courses for other Departments

Sr. No. Course Code Course Title Credits
1 MCOM/GEN/1/SEC1 Computer Applications in Business and 4
Cyber Security
2 MCOM/GEN/2/SEC2 Research Methodology 4
Total 8

Table No. 7: Open Elective Courses for other Departments

Sr. No. Course Code Course Title Credits
1 MCOM/GEN/9/OEC1 Corporate Governance and Business Ethics 4
2 MCOM/GEN/9/OEC2 Fundamentals of Commerce 4
Total 8
 FIRST
SEMESTER
MCOM/GEN/1/CC1 Management Process and Organizational Behaviour
Time: Three Hours Maximum Marks=100
(External = 70 and Internal = 30 Marks)

Course Objective: The objective of this paper is to familiarize the students with basic
management concepts and behavioral processes in the organization.

Course Outcomes:

CO1: Students will be able to recall the concepts of management process and organizational
behavior.

CO2: Students will be able to understand individual and group behavior, and understand the
implications of organizational behavior on the process of management.

CO3: Students will be able to employ different motivational theories and evaluate motivational
strategies used in a variety of organizational settings.

CO4: Students will be able to appraise the basic design elements of organizational structure and
evaluate their impact on employees.

CO5: Students will be able to evaluate how organizational change and culture affect working
relationships within organizations.

CO6: Students will be able to design strategies to manage individual, group and 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 behavior, Personality, Perception, Values, Attitudes and
Learning.
UNIT-IV

Understanding and managing group behavior: 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. Chandan, J.S.,Organizational Behaviour, Vikas Publications

2. Koontz, H & Wechrich, H., Management, Tata McGraw Hill.
3. Luthans, F., Organizational Behaviour, Tata McGraw Hill.
4. Robbins, S.P., Management, Prentice Hall Ins.
5. Robbins, S., Judge, T. & Sanghi, S., Organizational Behaviour, Prentice Hall of India.
6. Stoner, J., Management, Prentice Hall of India.
7. Davis, K., Organisational Behaviour, Tata McGraw Hill.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/1/CC2 Business Environment
Time: Three Hours Maximum Marks=100
(External = 70 and Internal = 30 Marks)

Course Objective: The objective of this course is to analyze the micro and macro environment
of business in coherent and critical manner.

Course Outcomes:

CO1: Students will be able to define and trace all the indicators of micro and macro environment
affecting business organizations

CO2: Students will be able to identify and illustrate the impact, challenges and opportunities of all
environmental indicators on business organizations

CO3: Students will be able to apply and demonstrate the gathered knowledge about how the various
laws and other national and international policies influence the organizations in order to take
proactive measures so that organizational effectiveness in maintained.

CO4: Students will be able to distinguish and examine the necessary techniques and skills that help
them in handling the organization‟s global and national issues efficiently.

CO5: Students will be able to evaluate and value the importance of environment within which a
business organization has to sustain itself successfully

CO6: Students will be able to design and develop their approaches and systems in maintaining
coherence both at micro and macro level

Course Contents:

UNIT-I

Indicators of Internal and External Business environment; Environmental scanning and risk assessment;
Concepts of Economic systems; New Industrial Policy-1991 and Recent Financial and Economic
Reforms, Recent Monetary and Fiscal Policy and their impact on Business Environment.

UNIT-II

Impact of Political, Economic, Social and Technological Environment on the Emerging Sectors of
Indian Economy: Public Sector, Private Sectors, Services Sector and SME Sector; Privatization in
India; Public Private Partnership; Challenges and Opportunities in the Rural sector.
 UNIT-III

Globalization Business Environment; Opportunities and challenges for MNCs in India; Foreign
investment in India; Indian Foreign Trade and its Impact on Balance of Payment, Exchange rate
Movements and India‟s Competitiveness in the world economy; World Trade Trends and Economic
Integration. Contemporary Issues: Climate change, Food security, Geopolitics Sustainable
Development and De-Globalization.

UNIT-IV

Legislations for Social Responsibilities- Consumer protection Act, 1986 and its Amendments,
Competition Act, 2002 and its Amendments and Environmental Protection Act, 1986; Foreign
Exchange Management Act,1999 (FEMA) and their influences on the Business Environment.

Suggested Readings:

1. Faisal Ahmed and M. Absar Alam. Business Environment: Indian and Global Perspective, PHI,
New Delhi.
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. Khujan Singh, Business Environment – Theory and Practice, IAHRW Publications
7. Paul Jastin, Business Environment, Tata Mc Graw Hill.
8. Economic Survey, Govt. of India.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/1/CC3 Managerial Economics
Time: Three Hours Maximum Marks=100
(External = 70 and Internal = 30 Marks)

Course Objective: The objective of this course is to acquaint the students with concepts and
techniques used in the field of economics and to enable them to apply this
knowledge in business decision-making. Emphasis is given to changes in the
nature of business firms in the context of globalization.

Course Outcomes:

CO1: Students will be able to define the terms associated with managerial economics.

CO2: Students will be able to explain different theories of managerial economics.

CO3: Students will be able to apply the models of managerial economics in business decisions.

CO4: Students will be able to examine the demand and supply forces and their effect on pricing
and output related decisions.

CO5: Students will be able to evaluate the effectiveness of various models and theories of
managerial economics in demand, supply, production and costs related decision making
procedures.

CO6: Students will be able to create the competitive strategies to ensure optimum utilisation of
resources.

Course Contents:

UNIT-I
Theory of demand and consumer equilibrium-utility and indifference curve approach; Demand
function; Elasticity of demand and its significance in managerial decision-making; Demand
forecasting and its techniques.

UNIT-II
Theory of Cost: Types of cost: production cost, selling cost, R&D Cost, short run and long run cost
curves, relation between cost and revenue, break-even point; Economies and diseconomies of scale
and scope; Production function : Short term and long run production function, law of variable
proportion and return to scale, Iso-quant curves.
 UNIT-III
Market Structure and Competition: Price and output determination under perfect competition,
monopoly, monopolistic competition and oligopoly.

UNIT-IV
Modern theories of firm: Bamoul‟s theory of sales maximization, Managerial Theory, Behavioral
Theory; National Income: Concept and Measurement.

Suggested Readings:

1. Ferguson, P. R. Rothschild, R. Ferguson G.J. , Business Economics, Palgrave Macmillan.

2. Dwivedi,D.N., Managerial Economics, Vikas Publication.
3. Salvatore, Managerial Economics in Global Economy, Thomson Learning.
4. Thomas, C.R. & Maurice S.C., Managerial Economics, Tata McGraw Hill.
5. Koutsoyiannis, A., Modern Economics, Macmillian

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/1/CC4 Financial Accounting and Reporting
Time: Three Hours Maximum Marks=100
(External = 70 and Internal = 30 Marks)

Course Objective: The basic purpose of this course is to develop an insight of postulates,
principles and techniques of accounting and application of financial and
accounting information for planning, decision-making and control.

Course Outcomes:

CO1: Students will be able to describe various accounting concepts and principles.

CO2: Students will be able to recognize the usefulness of Financial Accounting & Reporting and
its applications in the business.

CO3: Students will be able to apply the principles, postulates and techniques of accounting for
planning and decision making.

CO4: Students will be able to differentiate between various types of accounting and reporting
practices being followed within the organisation.

CO5: Students will be able to appraise the performance of organisations with the help of financial
statements presented at the end of the year.

CO6: Students will be able to formulate advanced policy structure comprising of all accounting
information required for controlling deviations in the performance.

Course Contents:

UNIT-I

Introduction to Accounting: Meaning, nature and scope, branches of accounting; Generally accepted
accounting principles (GAAP); Demand and supply of financial statement information: Parties
demanding financial statement information, Conflicts among parties, factors affecting demand for
financial statement information.
UNIT-II

Accounting Cycle: Business transactions and source documents, Analyzing transactions,

Journalizing and posting transactions, preparing a trial balance, adjusted trial balance and
preparation of financial statements of trading concerns. Final Accounts with adjustments.

UNIT-III
The conceptual framework of financial Statements: purpose of the framework, scope and coverage,
Qualitative characteristics of financial statements, Concept of capital and capital maintenance.
Performa financial statements of corporate entities. Significance of notes to financial statements and
accounting policies. Other financial reports: Auditor‟s report, Chairpersons report and corporate
governance report.

UNIT-IV

Quality of earnings: Window dressing, Creative financial practices, impact of extraordinary items,
Quality of disclosure in reported earnings. Financial Distress: meaning, indicators, models of distress
prediction.

Suggested Readings:

1. Foster, George, Financial Statement Analysis, Pearson Ecducation Incl., Second

Edition.
2. Gupta, R.L. and Radhaswamy, M., Advanced Accountancy Sultan Chand & Sons, New
Delhi.
3. Shukla, M.C., Grewal, T.S. and Gupta, S.C., Advanced Accounts, S. Chand &
Company, New Delhi.
4. Anthony R.N., D.F. Hawkins and K.A. Merchant, Accounting: Text and Cases ,
McGraw Hill
5. Jawahar Lal, Accounting Theory and Practice, Himalaya Publishing House.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/1/CC5 Business Statistics
Time: Three Hours Maximum Marks=100
(External = 70 and Internal = 30 Marks)

Course Objective: The objective of this course is to make students learn about the applications
of statistical tools and techniques for decision making.

Course Outcomes:

CO1: Students will be able to recall different terms used in statistics.

CO2: Students will be able to understand the different methods used in statistics.

CO3: Students will be able to apply the knowledge of statistics in their future studies as well as in
corporate sector also.

CO4: Students will be able to analyze the importance of statistics in business.

CO5: Students will be able to evaluate the proficiency of statistical methods in an industry or
business.

CO6: Students will be able to assemble the different methods of statistics for the well being of
business

Course Contents:
UNIT-I

Univariate analysis: central tendency, dispersion (theoretical concept); Probability: Introduction,

addition theorem, multiplication theorem, conditional probability, Bayes Theorem. Theoretical
probability distributions: Binomial, Poisson, Normal Distribution; their characteristics and
applications.
UNIT-II
Sampling: probability and non probability sampling methods; Sampling distribution and its
characteristics; Hypothesis testing: hypothesis formulation, and testing; Statistical Tests: z-test, t-
test, F-test, Analysis of variance, Chi-square test, Wilcoxon Signed-Rank test, Kruskal-Wallis test.

UNIT-III

Correlation analysis: simple, partial and multiple correlations; Regression analysis: simple linear
regression model, ordinary least square method. Time series analysis: components of a time series
and their measurements and uses.
 UNIT-IV

Index numbers: meaning and types, methods for measuring indices, adequacy of indices; Statistical
quality control: causes of variation in quality, Control Charts, Acceptance sampling.

Suggested Readings:

1. Gupta, S.P., Statistical Methods, Sultan Chand & Sons

2. Anderson, Sweeney and Williams, Statistics for Business and Economics, Cengage Learning.
3. Ken Black, Business Statistics, Wiley.
4. Levin, Richard I and David S Rubin, Statistics for Management, Prentice Hall, Delhi.
5. Aczeland Sounderpandian, Complete Business Statistics, Tata McGraw Hill, New Delhi.
6. Hooda, R.P., Statistics for Business and Economics McMillian, New Delhi.
7. Heinz, Kohler, Statistics for Business & Economics, Harper Collins, New York.
8. Lawrence B. Morse, Statistics for Business & Economics, Harper Collins, NY

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/1/SEC1 Computer Applications in Business and Cyber Security
Time: Three Hours Maximum Marks=100 (External)
(Theory = 50 and Practical = 50 Marks)

Course Objective: The Objective of this course is to familiarize the student with basic concepts
of information technology, its application in business and make them conscious of cyber security
laws and practice.

Course Outcomes:

CO1: Students will be able to relate with various software related to office application.

CO2: Students will be able to explain and identify electronic data transfer takes place and will be
able to handle data base management systems.

CO3: Students will be able to use and operate telecommunication networks which are most
commonly used in organizations.

CO4: Students will be able to question and test the various operations of the internet.

CO5: Students will be able to evaluate and examine the perspectives of cyber security hence
bearing ethical responsibility.

CO6: Students will be able to develop solutions for real-life problems based on computer
applications and cyber security.

Course Contents:

UNIT-I

Software Packages for Office Applications- Word Processing using MS Word, Spreadsheets using
MS Excel, Presentations using MS PowerPoint, Creating web pages and web applications with
HTML, Business functionalities using Tally software.

UNIT-II

Electronic Data Processing: An introduction; Data processing cycle; data hierarchy; data file
structure; file organization, Data Base Management Systems

UNIT-III
Telecommunication and Networks: Types of Telecommunication Networks, Telecommunications
Media, Network Topologies, Network Architectures-The OSI Model. The Internet, Intranet and
 Extranets: Operation of the Internet, Services provided by Internet, World Wide Web, Intranet
and Extranets.

UNIT-IV

Cyber Security: Perspective of Cyber security, Application security, Information security,

Network security, End-user education, Cryptography / Encryption, Security issues in wireless,
Security Threats and Vulnerabilities, Ethical Responsibility - Business Ethics, Technology Ethics;
Cyber Crime and Privacy Issues. Brief introduction to Information Technology Act, 2000, IT
(Amendment) Act.

Suggested Readings:

1. Ram, B., Computer Fundamentals, New Age Publications.

2. Rajaraman, V., Introduction to Information Technology, PHI.
3. Shrivastava., Fundamental of Computer& Information Systems ,Wiley Dreamtech.
4. Chwan-Hwa (John) Wu, J. David Irwin, Introduction to Computer Networks
and Cybersecurity, CRC Press.
5. Aparna Viswanathan, Cyber Law, Lexis Nexis Butterworths

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
 SECOND
SEMESTER
 MCOM/GEN/2/CC6 Management Control Systems
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to enlighten the students regarding the
various tools of management control systems in manufacturing, financial
services, non-profit organization and projects.

Course Outcomes:

CO1: Students will be able to be acquainted with the concept of control system.

CO2: Students will be able to discuss various responsibility centers used in business organisation.

CO3: Students will be able to understand the management control system.

CO4: Students will be able to describe the tools of budgeting and project control.

CO5: Students will be able to know about the transfer pricing.

CO6: Students will be capable to understand the management control system in manufacturing,
financial services, non-profit organization and projects.

Course Contents:

UNIT-I

Concept, boundaries and road map of management control systems, distinguishing characteristics, types of
control, management control process, structure and control, goal congruence, factors affecting goal
congruence, formal control systems.
Unit II

Responsibility centers: revenue and expense centers, administrative and support centers, R & D centers,
marketing centers, Profit centers: general considerations, business unit profit centers, other profit centers.
 Unit III

Tools of Management control: Budgets, performance measurement, analysis of Budget, interactive

control, compensation plans. Management control of projects: nature, control environment, project
planning, project execution and project evaluation.
Unit IV

Transfer pricing: objectives, methods and administration of transfer pricing, pricing of corporate services,
management control system in manufacturing, financial services, non-profit organization and projects.

Suggested Readings:
1. Authony & Govindrajan , Management control systems
2. Subhash Sharma, Tests & Management Control System Cases.
3. Horngren, Foster & Datar, Cost accounting: A managerial emphasis
4. Anthony & Dearden, Management Control Systems
5. Bhattacharya & Camilus, Management Control System: A framework for resolution of problems &
implementation.
6. C.K. Prahalad and G. Hamel, The core competence of the corporation, Harvard Business Review,
May-June 2999, pp-79-92.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/2/CC7 Advanced Financial Management and Policy
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The purpose of this course is to acquaint the students with the broad
framework of financial decision-making in business.

Course Outcomes:

CO1: Students will be able to outline the basic framework of financial management.

CO2: Students will be able to explain the role of financial management for financial decision
making in business.

CO3: Students will be able to apply various theories of capital structure and dividend policy.

CO4: Students will be able to examine risk in capital budgeting decisions.

CO5: Students will be able to select various sources of finance with evaluation of their cost.

CO6: Students will be able to create working capital policy for organization.

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. Van Horne, James C., Financial Management and Policy, Prentice Hall of India.
2. Pandey I. M., Financial Management, Vikas Publishing.
3. Damodaran, A, Corporate Finance: Theory and Practice, John Wiley & Sons.
4. Hampton, John. Financial Decision Making, Englewood Cliffs, Prentice Hall Inc.
5. Khan, M.Y. & Jain, P.K., Financial Management, McGraw Hill.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/2/CC8 Marketing Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course 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 Outcomes:

CO1: Students will be able to recall and describe the fundamental concepts related to marketing.

CO2: Students will be able to describe the different approaches of marketing and environment in
which marketing systems operate.

CO3: Students will be able to demonstrate an understanding of the 4Ps used by the marketers.

CO4: Students will be able to examine the upcoming trends of marketing in the ever dynamic
business world.

CO5: Students will be able to evaluate the marketing strategies and programmes of different
products in real world.

CO6: Students will be able to design a marketing plan for real world market offering (product/
service).

Course Contents:
UNIT 1

Nature, scope and concept of marketing; Corporate orientations towards the marketplace; Marketing Mix;
Understanding 4 A‟s of Marketing; 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 concept and classification, product mix, product life cycle, new product development;
Product branding, packaging and labeling decisions; Pricing decisions: Factors affecting pricing decisions, setting
the price, Pricing strategies and methods.
 UNIT III
Distribution channels and Logistics management: nature, types and role of intermediaries, factors
influencing the channel selection, intensity of market coverage; Channel behavior and Organization:
conflict management, vertical marketing system, horizontal marketing system, hybrid marketing
system; Logistics management: objectives and major decisions areas of logistics. Promotional and
communication decisions: promotion as communication, elements of promotion mix, factors
influencing promotion mix, role of advertising, sales promotion, personal selling and public relations

UNIT IV

Holistic marketing: Trends in marketing practices, Internal marketing, Socially responsible marketing,
Marketing implementation and control; New issues in marketing-Globalization, Consumerism, Green
Marketing, Direct Marketing, Network Marketing, Event Marketing, Ethics in Marketing.

Suggested Readings:

1. Kotler, Philip and Keller, Kevin, Marketing Management, Prentice Hall of India
2. Kotler, Philip and Armstrong, G., Principles of Marketing, Prentice Hall of India
3. Czinkota & Kotabe, Marketing Management, Thomson Learning
4. Ramaswamy, V.S. & Namakumari,S., Marketing Management: Planning, Control, Macmilian
5. Kotler, Lane, Keller., Marketing Management,Pearson
6. Rajan Saxena, Marketing Management, McGraw Hill
7. R. Srinivas, Case Studies in Marketing- Indian Context, PHI Learning
8. Stanton, Fundamentals of Marketing, McGraw Hill
9. Sontakki, C.N. et al., Marketing Management, Kalyani Publishers
11. Kumar, A and Meenakshi, N, Marketing Management, Vikas Publishing House Pvt. Ltd.
12. C.K. Prahalad, The Fortune at the Bottom of Pyramid, FT Press
13. Matt Haig, 100 Brand Failures, Kogan Page
14. W. Chan Kim & Renee Mauborgne, Blue Ocean Strategies, Harvard Business Review Press

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/2/CC9 Cost and Management Accounting
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to develop an understanding of basic management
science techniques and their role in managerial decision making.

Course Outcomes:

CO1: Students will be able to define the basic concepts in the field of Management Accounting

CO2: Students will be able to recognize the contribution of Management and Cost Accounting in
quality decision making.

CO3: Students will be able to apply various methods and techniques of Management and cost
Accounting to optimize the utilization of the resources.

CO4: Students will be able to appraise the utility of different methods in finding optimal solutions
of the managerial problems.

CO5: Students will be able to evaluate the performance and suitability of different methods used
for efficient utilization of the resources.

CO6: Students will be able to formulate the budgets and interpret the results produced by the
applied models.

Course Contents:

UNIT- I

Management Accounting-Nature, Functions, Objectives and Scope; Financial Accounting vs. Cost
Accounting vs. Management Accounting; Role and Responsibilities of Management Accountant in
a Business Organization. Cost Accounting: Meaning, cost concepts and classifications.

UNIT- II

Budgetary Control: Definition; Installation of the System; Classification of the Budgets; Behavioural
aspects of Budgeting. Standard Costing and Variance Analysis: Concept; Setting of Standards;
Analysis of different types of material, labour, overhead and sales variances.
 UNIT- III

Marginal Costing and Break even analysis: Cost – Volume- Profit Analysis; Different types of
Break-even Points and Charts; Application of Marginal costing to managerial decision making.

UNIT- IV

Responsibility Accounting: Concept and significance; Organisational structure and

Decentralization; cost and benefits of decentralization; Responsibility Centers: Cost Centre,
Revenue centre, Profit centre and Investment centre; Transfer pricing; Alternative Transfer Pricing
Methods. Divisional Performance Measurement: Return on Investment; Residual Income; Economic
Value Added and Return on Sales; Non – Financial Performance measures; Balanced Scorecard.

Suggested Readings:

1. Anthony A. Atkinson,, Robert S. Kaplan– Advanced Management Accounting – Prentice

Hall of India, N. Delhi.
2. Charles T. Horngren, Gary L. Sundem and William O. Stratton – Introduction to
Management Accounting – Pearson Education, Delhi.
3. Bhattacharyya, Debarshi – Management Accounting – Pearson.
4. Charles T. Horngren, George Foster and Srikant M. Daller – Cost Accounting : A Managerial
Emphasis – Prentice Hall of India, New Delhi.
5. M.Y.Khan, P.K.Jain – Management Accounting – Tata McGraw Hill.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/2/CC10 International Business
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to highlight the international environment,
including relationships between business, government, economic groupings
and the consumer. The course will also highlight the problems encountered
and issues raised in managing overseas business.

Course Outcomes:

CO1: Students will be able to describe the different concepts and terms used in the literature of
International Business.

CO2: Students will be able to identify the importance of tariffs, theories, modes, foreign exchange
market, international organization and strategies.

CO3: Students will be able to illustrate and interpret the macroeconomic changes that affect the
international business.

CO4: Students will be able to examine the recent practices followed across functional areas of
international business.

CO5: Students will be able to evaluate the strategic alliance, merger and acquisition, joint venture
and regulation of international business.

CO6: Students will be able to design international business strategies.

Course Contents:

UNIT- I

International Business: Importance, nature and scope; Management of international business

operations – complexities and issues; IT and international business; India‟s involvement in
International Business; Factors affecting International Business: Social and Cultural, Economic,
Political, Legal and technological advancement; Globalization - Features and Components,
Advantages and Disadvantages.
 UNIT- II

Theories of international trade: Classical and modern theories of international trade; Modes of
entry into International Business: Exporting, Licensing, Franchising, Contract Manufacturing,
Trunkey projects, Foreign Direct Investments and Joint Ventures.

UNIT- III

Multinationals (MNCs) in International Business: Issue in investment, technology transfer,

pricing and regulations; International collaborations and strategic alliances. Trade barriers: tariff
and non-tariff barriers, optimal tariff; Balance of payments; Exchange rate determination.

UNIT- IV

International Economic Institutions: WTO, IMF, World Bank. WTO and India; Regional
Economic Integration; Theory of customs union: Partial and General Equilibrium analysis;
Emerging markets: BRICS and ASEAN.

Suggested Readings:

1. Korth, Christopher M., International Business Environment and Management, Prentice Hall.
2. Ramu, S. Shiva, International Business: Governance Structure, Wheeler Publishing.
3. Bhalla, V.K., International Business Environment and Management, Anmol Publications.
4. Mithani, D.M., International Economics, Himalaya Publishing House.
5. Charles W.L. Hill, International Business, Tata MC Graw-Hill.
6. Czinkota, Ronkainen & Moffet, International Business, Thomson, South-Western.
7. Daneiels, Radebaugh and Sullivan, International Business, Environments and Operations,
Pearson Education.
8. V. Sharan, International Business, concept, environment and strategy, Pearson Education

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/2/SEC2 Research Methodology
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: This course is designed to introduce the students to the fundamentals of
research methods and to equip them to follow scientific methods in solving
business problems.

Course Outcomes:

CO1: Students will be able to relate with the basic understanding of research methodology in the
changing business scenario.

CO2: Students will be able to identify and classify the application of analytical techniques to face
the tasks aimed at fulfilling the objective of business decision making.

CO3: Students will be able to apply and demonstrate an understanding of ethical dimensions of
conducting research.

CO4: Students will be able to distinguish and examine the necessary experimental techniques that
help in scientific decision making.

CO5: Students will be able to judge and support best alternatively relating to the practices learnt
through research methods.

CO6: Students will be able to assemble and formulate advanced ways of taking decisions in a
logical manner.

Course Contents:

UNIT-I

Introduction to Business Research. Formulation of the research problem and development of

research hypotheses. Characteristics of Good Research, Ethics in Business Research. Research
Process: Problem definition, Research Process, Research Design (Exploratory Research, Descriptive
research and Experimental Research)

UNIT-II

Data collection, measurement and scaling: Secondary data collection methods, qualitative methods
of data collection, attitude measurement and scaling, and questionnaire designing. Sampling Design:
Sampling concepts, sampling techniques, sample size determination and data processing

UNIT-III

Preliminary data analysis and interpretation: Univariate and Bivariate analysis of data, Testing of
hypotheses, Analysis of variance techniques (one way and two way ANOVA), non-parametric tests
(Chi-square test, run test, one sample and two sample sign test, Mann- Whitney U test, Wilcoxon
Signed Rank Test and Kruskal – Wallis Test).

UNIT- IV
Advance Data analysis techniques: Correlation and regression analysis, Factor Analysis,
Discriminant analysis, Cluster analysis and multidimensional scaling. Report writing and
presentation of results.

Suggested Readings:

1. Zikmund,W. G. Business Research Methods. Thomson.

2. Copper, D. R., Schindler P. S. & Sharma, J. K. Business Research Methods, McGraw Hill
Education.
3. Burns,R. B. & Burns, R. A. Business Research Methods and Statistics using SPSS, SAGE
Publications Ltd.
4. Bajpai, N,Business Research Methods, Pearson.
5. Chawla, D. & Sondhi N., Research Methodology: Concepts and Cases, Vikas Publishing House.
6. Panneerselvam, R, Research Methodology, Prentice Hall India.
7. Kothari, C.R. Research Methodology & Technique, New Age International Publishers.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
 THIRD
SEMESTER
MCOM/GEN/3/CC11 Ethics, Corporate Governance and Sustainability
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to sensitize the students about the various
ethical and corporate governance issues in business management in the
current environment.

Course Outcomes:

CO1: The students will be able to list various constituents of entrepreneurship development.

CO2: The students will be able to identify the various environmental factors affecting
entrepreneurship development

CO3: The students will be able to demonstrate skills to develop business plan at individual level.

CO4: The students will be able to examine the feasibility of a business.

CO5: The students will be able to evaluate the funding alternatives available for entrepreneurs.

CO6: The students will be able to develop and implement a business plan.

Course Contents:
UNIT-I

Evolution of corporate governance; developments in India; regulatory framework of corporate

governance in India; SEBI guidelines on corporate governance; reforms in the Companies Act.

UNIT-II

Corporate management vs. governance; internal constituents of the corporate governance; key
managerial personnel (KMP); chairman- qualities of a chairman, powers, responsibilities and duties
of a chairman; chief executive officer (CEO), role and responsibilities of the CEO.

UNIT-III

Introduction to Business Ethics: The concept, nature and growing significance of Ethics in Business,
Ethical Principles in Business, Ethics in Management, Theories of Business Ethics, Ethical Issues
in Business, Business Ethics in 21st Century.
 UNIT-IV

Ethics in various functional areas of Business: Ethics in Finance, Ethics in HRM, Ethics in
Marketing, Ethics in Production and Operation Management.

Suggested Readings:

1. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press,
Delhi.
2. Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford University
Press.
3. Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social
Responsibility-AEuropean Perspective, Edward Elgar.
4. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, New
Delhi.
5. Manuel G. Velasquez, Business Ethics, Pearson Prentice Hall.
6. Ravindranath B. & Narayana B., Business Ethics, Vrinda Publications Pvt. Ltd

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/CC12 Export Import Procedures and Documentation
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The aim of the course is to acquaint the students with the export-import
procedures and documentation

Course Outcomes:

CO1: Students will be able to describe the legal framework and procedure governing international trade.
CO2: Students will be able to explain the incorporation of various terms in drafting of an export contract
and understand the importance of risk management.
CO3: Students will be able to apply the concepts learned in terms of export order, delivery and
international trade pricing to actual transactions.
CO4: Students will be able to appraise the role and importance of export-import documentation and
procedure framework according to commodities and countries.
CO5: Students will be able to evaluate the nuances of import and export clearance procedures.
CO6 Students will be able to develop the skills to export-import various commodities in different
counties and avail benefits of various export incentives and promotional schemes given by
government.

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:

2. C. Rama Gopal, Export Import Procedures, Documentation and Logistics, New Age
International Publishers, New Delhi.
3. M. D. Jitendra, Export Procedures and Documentation, Rajat Publications.
4. Pervin Wadia, Export Markets and Foreign Trade Management, Manishka Publications.
5. Paras Ram, Export: What, Where and How, Anupam, Publications.
6. Government of India, Handbook of Import - Export Procedures.
7. Nabhi‟s Exporters Manual and Documentation.
8. Nabhi‟s New Import-Export Policy Procedures

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
FINANCE AREA
 THIRD
SEMESTER
MCOM/GEN/3/DSC1/FM Contemporary Issues in Accounting
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to analyze the major issues in accounting in
coherent and critical manner.

Course Outcomes:

CO1: Students will be able to describe the contemporary issues in accounting.

CO2: Students will be able to summarise the models of Inflation Accounting
CO3: Students will be able to interpret the international dimensions of accounting
CO4: Students will be able to compare new concepts of accounting
CO5: Students will be able to apprise and evaluate real-world cases in corporate social accounting
and valuation.
CO6: Students will be able to formulate financial reports.

Course Contents:

UNIT-I

Human Resource Accounting: Meaning and definition of HRA, Importance and objectives of HRA,
Limitations of HRA, Need of HRA for managers, Models of HRA. Social Accounting: Meaning and
Definition of Social Accounting, Theories of Social accounting, Need and importance of Social
Accounting, Current position of Social Accounting in India, Role of corporate Social Accounting.

UNIT-II

Inflation Accounting: Meaning and definition of Inflation Accounting, Various models of Inflation
Accounting, Methods of Inflation Accounting. Brand Accounting: Overview of Brand Accounting,
Importance and role of Brand accounting in corporate, various issues and challenges associated with
Brand Accounting.

UNIT-III

International Dimensions of accounting and control: Multinational enterprise, Inter- nationalization

of capital markets, Internationalization of accounting profession. Operational and conceptual issue.
Foreign currency translations, methods and practices.
 UNIT-IV

New Dimension of Accounting: Meaning of GAAP, Introduction to IFRS, Overview of IFRS,

Comparative position of IFRS and Indian GAAP, Government influences on financial reporting.
Introduction to forensic accounting, environmental accounting.

Suggested Readings:

1. M. David Haddock, John Price, & Michael Farina,College Accounting: A

Contemporary Approach, Tata McGraw Hill.
2. Steven M. Bragg, Interpretation and Application of Generally Accepted Accounting
Principles 2011, John Wiley.
3. Ken Marshall, Steve Arnold, IFRS Conversion: Issues, Implications, Insights, John Wiley.
4. Clifton, R., Brands and Branding, John Wiley.
5. Teng, Financial Accounting, Asian Book Pvt. Limited

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC2/FM Financial Restructuring and Valuation
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The course aims at providing an in-depth understanding of all aspects
affecting and arising out of Corporate & Financial Restructuring and
Valuation, stressing upon and dealing exhaustively with key concepts,
legislative aspects and procedures.

Course Outcomes:

CO1: Students will be able to define the concepts and terminologies of financial restructuring.
CO2: Students will be able to summarise the theories underlying corporate restructuring and
business valuation.
CO3: Students will be able to interpret the regulatory environment governing financial restructuring
and valuation.
CO4: Students will be able to compare different valuation models.
CO5: Students will be able to apprise and evaluate real-world cases in corporate restructuring
and valuation.
CO6: Students will be able to formulate a plan to successfully liquidate or reorganize a business.

Course Contents:

UNIT 1

Corporate Restructuring: Meaning, Need, Scope and Modes of Restructuring; Historical

Background; Emerging Trends; Planning, Formulation and Execution of Various Corporate
Restructuring Strategies - Mergers, Acquisitions, Takeovers, Disinvestments and Strategic
Alliances, Demerger.
UNIT II

Financial Restructuring: concept & need for Financial Restructuring, Reduction of Capital;
Reorganization of Share Capital; Buy-Back of Shares – Concept and Necessity; Procedure for Buy-
Back of Shares by Listed and Unlisted Companies. Legal, Economic, Taxation and Financial aspects
of Mergers and Amalgamation
 UNIT III

Valuation: Meaning, Objective & Scope of Valuation; Principles of Valuation; Preliminary Work
relating to Valuation; Valuation Standards and Valuation Analysis; Valuation Techniques;
Historical Earnings Valuation; Asset Based Valuation; Market Based Valuation.

UNIT IV

Regulatory Aspects of Valuation: Legal & Regulatory aspects related to Valuation such as SEBI
Regulations/ RBI Regulations; Income Tax Implications; Valuations for Different Strategies-
Merger & Acquisition, Demerger, Slump Sale, Liquidation and Corporate Insolvency, Internal &
External Restructuring, Valuation of Intangibles, Valuation of Securities

Suggested Readings:

1. Corporate Restructuring Valuation and Insolvency by The Institute of Company Secretaries

of India
2. Ray, Mergers and Acquisition Strategy, Valuation and Integration, PHI
3. Ramaiya, A., Guide to Companies Act, LexisNexis Butterworths, Wadhwa, Nagpur
4. Sampath, K., R.,Mergers /Amalgamations, Takeovers, Joint Ventures, LLPs and Corporate
Restructure, Snow White Publications
5. Handbook on Mergers Amalgamations and takeovers by The Institute of Company
Secretaries of India

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC3/FM Financial Statement Analysis
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: This course is designed to prepare the students to interpret and analyze the financial
Statement for effective financial decisions.

Course Outcomes:

CO1: Students will be able to define the terminologies related to financial statement analysis.
CO2: Students will be able to explain key elements of making financial statement.
CO3: Students will be able to apply techniques used in financial analysis.
CO4: Students will be able to appraise financing and investing activities of corporate houses.
CO5: Students will be able to evaluate credit problems using quantitative techniques.
CO6: Students will be able to formulate policies for Accounting and Financial Analysis.
Course Contents:

UNIT-I

Overview of financial statement analysis: Types and components Business analysis, basis of
analysis, financial statement analysis preview, relevance to business decisions and steps in analyzing
financial statements; Financial reporting and analysis: Reporting environment, Form of the financial
statements, IFRS framework for the preparation and presentation of financial statements.
UNIT-II

Accounting analysis: Analysis of financing activities; Analysis of investing activities; Analyzing

investing activities and inter-corporate investments; Analysis of operating activities and income:
understanding method of revenue and expenses.

UNIT-III

Financial analysis: Analysis of cash flow statements; Return on invested capital and profitability
analysis; Prospective analysis: Projection process, projecting financial statements, application of
prospective analysis in the residual income, valuation model and trends in value drivers; Short term
liquidity analysis: working capital analysis, operating activity analysis.
 UNIT-IV

Credit analysis: Liquidity and working capital, and capital structure and solvency; Equity analysis
and valuation: Earning persistence, earning based equity valuation and earning power and
forecasting for valuation; Building blocks of financial statement analysis

Suggested Readings:

1. Wild, John J, Subramanyam, K.R. and Halsey Robert E., Financial Statement Analysis,
Nineth edition, McGraw-Hill, New Delhi.
2. Bernstein, Leopold A., Financial Statement Analysis, McGraw-Hill International.
3. Foster, George. Financial Statement Analysis, Prentice Hall.
4. Penman, Stephen H. Financial Statement Analysis and Security Valuation, McGraw-Hill
International
5. Stickney, Clyde P. and Brown, Paul R. Financial Reporting and Statement Analysis, The
Dryden Press.
6. Hampton, John. J., Financial Decision Making. Prentice Hall of India Pvt. Ltd., New Delhi.
7. Levy. H. and Sarnat H., Capital Investment and Financial Decision, Englewood Cliffs,
Prentice Hall Inc.
8. Van Horne, James C. Financial Management and Policy. Englewood Cliffs, Prentice hall
of India.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC4/FM Security Analysis
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to impart knowledge to students regarding the
theory and practice of Security Analysis.

Course Outcomes:

CO1: Students will be able to describe the environment and working of capital markets.
CO2: Students will be able to discuss and differentiate different financial assets and their holding
motives
CO3: Students will be able to demonstrate the processes of calculating risk and return of financial
assets
CO4: Students will be able to able to appraise the processes of doing fundamental and technical
analysis
CO5: Students will be able to judge the trends in the stock markets.
CO6: Students will be able to develop a reasoned argument for security selection and investment
choices
Course Contents:
UNIT-I

The Investment Environment - Meaning and objective of investment, investment vs. gambling and
speculation, investment alternatives, investment process, concept of return and risk.

UNIT-II

Security Analysis – Fundamental analysis: economic analysis, industry analysis and company
analysis. Technical analysis: assumptions Dow theory, chart patterns, moving averages and market
indicators. Efficient market theory: weak form hypothesis, semi-strong form hypothesis and strong
form hypothesis.

UNIT-III

Fixed Income Securities - Bond fundamentals: bond characteristics, pricing and yields Valuation of
fixed income and variable income securities
 UNIT-IV

Indian Security Market - New issue market, secondary market: SEBI, NSE, BSE and market indices.
Recent trends in Indian and international stock markets, exposure to leading business web portals
like www.moneycontrol.com, www.bloomberg.com etc.

Suggested Readings:

1. Reilly, Frank K. And Brown, Keith C., Investment Analysis and Portfolio Management,
South-Western Cengage Learning India Pvt. Ltd.
2. Bodie, Z., Kane, A. and Marcus, A., Investments, McGraw-Hill.
3. Fischer, Donald E. and Jordan, Ronald J., Security Analysis and Portfolio Management,
Prentice Hall of India.
4. Sharpe, William F. et al, Investment. New Delhi, Prentice Hall of India.
5. Fuller, Russell J. and Farrell, James L., Modern Investment and Security Analysis, New York,
McGraw Hill.
6. Alexander, Gorden J. and Bailey, Jeffery V., Investment Analysis and Portfolio
Management, Dryden Press, Thomson Learning
7. Machiraju, H. R., Indian Financial System, Vikas Publishing House.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC5/FM Foreign Exchange Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: To acquaint the students with the mechanism of the foreign exchange markets,
measurement of the foreign exchange exposure, and hedging against
exposure risk. Upon successful completion of this paper, Students should
expect to learn the nature and purposes of foreign exchange management
under the new financial order evolving higher degree of vulnerability in a
highly borderless financial world.

Course Outcomes:

CO1: Students will be able to state appropriate formats and technologies to financial
communication.
CO2: Students will be able to identify market conventions on exchange rate quotation and correctly
calculate those quotations.
CO3: Students will be able to apply information within the global financial environment of foreign
exchange to solve problems and make informed decisions.
CO4: Students will be able to appraise forward exchange rates given spot exchanges rates and
rationale behind it.
CO5: Students will be able to evaluate the problems of dealing in foreign currency and the
advantages and disadvantages of overseas funding.
CO6: Students will be able to develop an integrative understanding of the foreign exchange market
and the relationships between interest rates, spot and forward rates and expected inflation
rates.

Course Contents:
UNIT-I

Foreign Exchange Market: Function and Structure of the FOREX markets, Foreign exchange market
participants, Types of transactions and Settlements Dates, Exchange rate quotations, Nominal, Real
and Effective exchange rates, and Determination of Exchange rates in Spot markets. Exchange rates
determinations in Forward markets. Exchange rate behavior-Cross Rates Arbitrage profit in foreign
exchange markets, Swift Mechanism.
 UNIT-II

International Parity Relationships & Forecasting Foreign Exchange rate:- Measuring exchange rate
movements-Exchange rate equilibrium – Factors effecting foreign exchange rate- Forecasting
foreign exchange rates .Interest Rate Parity, Purchasing Power Parity & International Fisher effects.

UNIT-III

Foreign Exchange exposure:-Management of Transaction exposure (Case Study: Airbus Dollar

Exposure); Management of Translation exposure- Management of Economic exposure (Case
study: Exporter’s/Importer’s Position: Hedge or Hedge Not).

UNIT-IV

Foreign exchange risk Management: Hedging against foreign exchange exposure – Forward Market-
Futures Market- Options Market- Currency Swaps-Interest Rate Swap. Cross currency Swaps-
Hedging through currency of invoicing- Hedging through mixed currency invoicing.

Suggested Readings:

1. Eun and Resnick,International Financial Management, Tata McGraw Hill.

2. Eiteman, Moffett and Stonehill,Multinational Business Finance, Pearson.
3. Jeff Madura,International Corporate Finance, Cengage Learning.
4. Alan C. Shapiro,Multinational Financial Management, Wiley India
5. Apte, P. G International Financial Management, TMH.
6. Maurice Levi International Finance, Routledge.
7. Paul Einzip, A Textbook on Foreign Exchange
8. Paul Roth, Mastering Foreign Exchange and Money Markets, Pitman.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC6/FM Risk Management and Insurance
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to impart knowledge to students regarding the
techniques of measurement and control of risk.

Course Outcomes

CO1: Students will be able to define the basic concepts of Insurance and Risk management
CO2: Students will be able to understand and comprehend the regulatory environment of
Insurance
CO3: Students will be able to apply the knowledge in making suitable decisions
CO4: Students will be able to appraise the role of Insurance in Risk Management.
CO5: Students will be able to evaluate different forms of insurance that are prevailing in practice
CO6: Students will be able to develop products for life, general and health insurance.

Course Contents:

UNIT-I

Introduction to risk management: The Concept of Risk, Risk v/s Uncertainty, Classification of risk;
Major Personal Risks and Commercial Risks; objectives of Risk Management, steps in the Risk
Management Process; Techniques of managing Risk

UNIT-II

Insurance and Risk: meaning and characteristics of Insurance, Insurable risk characteristics, Adverse
selection, Types of Insurance, Benefits and costs of Insurance to Society, Enterprise Risk
Management, Insurance Market Dynamics, Financial Analysis in Risk management Decision
Making

UNIT-III

The evolution and growth of Life Insurance, various types of insurance; Principles of insurance;
Insurance Contracts, Insurance Company Operations, leading Insurance companies in India, Role of
IRDA;
 UNIT-IV

Life Insurance: Types of Life Insurance, Life Insurance Contractual Provisions, Buying Life
Insurance, The Liability Risk, Auto Insurance, Home Insurance, Health Insurance, Group and
Pension Insurance Policies

Suggested Readings:

1. Emmett J. Vaughan, Risk Management, John Wiley & Sons, Inc.

2. Rejda, G.E.& McNamara, J.M., Principle of Risk Management& Insurance, Parson
3. A. Suryanarayana, Risk Management Models: A Primer, ICFAI Reader.
4. Marshall Johon F. & Bansal, V. K., Financial Engineering, PHI Learning.
5. Watsham Terry J., Futures and Options in Risk Management, Thomson Learning
6. Karam Pal, Bodla & Garg, M.C., Insurance Management, Deep & deep Publications, New
Delhi

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MARKETING AREA
MCOM/GEN/3/DSC1/MM Marketing of Services
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course 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 Outcomes:

CO1: Students will be able to relate service and technology.

CO2: Students will be able to classify services and recognize service challenges.
CO3: Students will be able to use marketing research as a tool to understand customers and to
deploy employees for service delivery.
CO4: Students will be able to examine the reasons of service failure and implementing strategies
to recover it.
CO5: Students will be able to evaluate delivery and performance of services.
CO6: Students will be able to construct service design and standards.
Course Contents:

UNIT I

Introduction to Services: Service and Technology, Goods versus Services, Service Marketing Mix,
Gap model of Services, important service industries-Hospitality and Tourism, Transportation,
Telecom, Banking and Insurance, Education and Entertainment, Healthcare. Service classification
and challenges in Service Business.

UNIT II

Focus on the Customer: Consumer behaviour in Services, Customer Expectation of Services, and
Customer perception of services Elements in an effective services 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, new service
development process Service Blueprinting, Customer-defined service standards and its types,
Physical evidence and types of services cape, Strategic roles of services cap;

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. Zeithaml, V., Bitner, M.J., Gremler, D.D.&Pandit, A.,Service Marketing. McGraw Hill.
2. Lovelock, C., Wirtz, J.&Chatterjee, J., Services Marketing. Pearson Education.
3. Srinivasan, Service marketing: Indian Context, PHI
4. Swartz, T., Iqcobucci, D., Handbook of Service Marketing and Management, Sage
Publication

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC2/MM Consumer Behaviour
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course 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 Outcomes:

CO1: Students will be able to define various terms associated with the field of consumer behaviour.
CO2: Students will be able to explain different components of consumer behaviour.
CO3: Students will be able to interpret the impact of consumer behaviour while framing
marketing strategies.
CO4: Students will be able to distinguish the individual and group aspects of consumer behaviour
for devising marketing strategy.
CO5: Students will be able to select the most suitable consumer behaviour for understanding
consumer psyche.
CO6: Students will be able to design a comprehensive marketing strategy based on consumer
behaviour.

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, Diffusion of
Innovations; Process of Diffusion & Adoption, Profile of Consumer Innovator, Consumer Decision
Making; Meaning of Decision, Levels of Decision Making. Consumer Behaviour Models, Current
trends and ethical issues in Consumer Behavioural Studies.

Suggested Readings:

1. Assael, H., Consumer Behaviour and Marketing Action, Asian Books Private Limited, New Delhi.
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. Schiffman, L. and Kanuk, L., Consumer Behavior, Prentice Hall.
5. Schiffman, L., & Wisenblit, J., Consumer Behaviour, Prentice Hall PTR.
6. Loudon, Consumer Behavior: Concepts and Applications, Tata McGraw-Hill Education Private
Limited, Noida, Uttar Pradesh, India.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC3/MM Integrated Marketing Communication
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course 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 Outcomes:

CO1: Students will be able to define various terms associated with the field of integrated
marketing communication.
CO2: Students will be able to explain the components of integrated marketing communication.
CO3: Students will be able to interpret the impact of business environmental factors on the
marketing communication strategy.
CO4: Students will be able to distinguish the utility of various promotional tools.
CO5: Students will be able to evaluate the effectiveness of marketing communication strategy.
CO6: Students will be able to develop a marketing communication strategy.

Course Contents:
UNIT-I

The growth of advertising and promotion, the evolution of IMC and a contemporary perspective,
Promotional Mix: a tool for IMC, Analysis of the communication process, Role of IMC in the marketing
process, Developing Marketing Planning Programme, Role of Advertising and Promotion.

UNIT-II

Participants in the IMC process: The clients Role, Role of advertising agencies, Types of Ad agencies,
Agency compensation, evaluating agencies; An Overview of Consumer Behavior: Consumer decision-
making process, Environmental influences on consumer behavior, Alternate approaches to consumer
behavior
UNIT-III
Analyzing the communication process: A basic model of Communication, cognitive response approach,
elaboration likelihood model; Source message and channel factors; Objectives and budgeting for IMC
programmes: Establishing objectives and budgeting for promotional programmes; DAGMAR: An
approach to setting objectives, problems in setting objectives, Establishing and allocating the
promotional budget; Developing the IMC programme: Creative Strategy: Planning & development,
Implementation and evaluation.
UNIT-IV

Media planning and Strategy: Developing the media plan, Establishing media objectives, Developing
and implementing media strategies, Evaluation and follow-up; Evaluation of media: television & Radio,
Evaluation of Print Media: Support Media, Direct Marketing, Direct Selling, The internet and interactive
media, sales promotion, public relation, publicity and corporate advertising. Measure the effectiveness
of the promotional programme. International advertising and promotion, regulation of advertising and
promotion, evaluating the social, ethical and economic
Aspects of advertising and promotion

Suggested Readings:

1. Blakeman, R. Integrated Marketing Communication: Creative Strategy from Idea to

Implementation, Rowman & Littlefield
2. Dutta, K., Integrated Marketing Communication, Oxford Higher Education
3. Belch, G. E., Belch, M. A. and Purani, K.,Advertising and Promotion, McGraw Hill Education.
4. Batra, R., Myers, J. G. and Aaker, A.D.Advertising Management,Pearson Education
5. Percy,L. and Elliot, R.,Strategic Advertising Management, Oxford publishing
6. Sissors, J.Z. and Baron, R.B.Advertising Media Planning, McGraw Hill.
7. Jethwaney, J. and Jain, S.,Advertising Management, Oxford publishing

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC4/MM Sales and Distribution Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: To provide an understanding of the concepts, attitudes, techniques and

approaches required for effective decision making in the areas of Sales and
Distribution Management.

Course Outcomes:

CO1: Students will be able to define the concepts of sales management and distribution.
CO2: Students will be able to explain the role, functions, and methods of selling and distribution
process.
CO3: Students will be able to apply the concepts to solve practical sales and distribution problems.

CO4: Students will be able to compare different methods used for sales and distribution related
decisions.
CO5: Students will be able to appraise their sales management skills.
CO6: Students will be able to develop the strategies that help in taking strategic decisions.

Course Contents:

UNIT-I

Sales Management: Role of Sales Management in Marketing, Nature and Responsibilities of Sales
Management, Modern Roles and Required Skills for Sales Managers. Theories of Selling. Sales
Planning: Importance, approaches and process of sales planning; Sales forecasting; Sales budgeting.
Sales Organization: Purpose, principles and process of setting up a sales organization; Sales
organizational structures; Field sales organization; Determining size of sales force.

UNIT-II

Territory Management: Need, procedure for setting up sales territories; Time management; Routing.
Sales Quotas: Purpose, types of quotas, administration of sales quotas. Managing the Sales-force:
Recruitment, selection, training, compensation, motivating and leading the sales-force; Sales
meetings and contests;
 UNIT-III

Control Process: Analysis of sales, costs and profitability; Management of sales expenses;
Evaluating sales force performance; Ethical issues in sales management.

UNIT-IV

Distribution Channels: Role of Distribution Channels, Number of Channels, Factors Affecting

Choice of Distribution Channel, Channel Behavior and Organization, Channel Design Decision;
Channel Management Decisions; Distribution Intensity; Partnering Channel Relationship.

Suggested Readings:

1. Still, Cundiff, Govoni , Sales Management: Decisions, Strategies & Case,– Prentice Hall, India.
2. Anderson R, Professional Sales Management, Englewood Cliff, New Jersey, Prentice Hall,
India.
3. Spiro, Rosann L., Gregory A. Rich, and William J. Stanton, Management of a Sales Force,
McGraw-Hill Irwin, Boston.
4. Dalrymple, Douglas J., and William L., Sales Management: Concepts and Cases, New York,
NY: John Wiley and Sons.
5. Panda, T. K., Sahadev , S., Sales And Distribution Management, Oxford Publishing, India
6. Hughes, G. David, Daryl McKee, Charles H. Singler, Sales Management: A Career Path
Approach, Cincinnati, OH: South-Western College Publishing
7. Peppers, D. & Rogers, M., „The short way to long-term relationships’. Sales and Marketing
Management

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC5/MM Logistics Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to enable students understand the importance and
dynamics of a firm's physical distribution functions and management of its supply
chain.

Course Outcomes:

CO1: Students will be able to recall the terms used in logistics.

CO2: Students will be able to describe the importance of logistics.
CO3: Students will be able to apply the concepts of logistics for marketing.
CO4: Students will be able to appraise the components related to logistics.
CO5: Students will be able to evaluate the dynamics of physical distribution functions.
CO6: Students will be able to create an efficient logistics system for an organization.

Course Contents:
UNIT-I

Introduction to Logistics Management: Nature, Role, Scope and Evolution of Logistics

Management, Operational Objectives of Logistics; Concept of Supply Chain Management;
Marketing and it‟s Interface with Logistics; Total Cost Analysis and Trade off; Concept of Customer
Service: Components of Customer Service, Customer Service Cost, Customer Service
Measurement; Major Components/Decisions of Logistics Management; Integrated Logistics
System; Distribution related issues and Challenges for Logistics.

UNIT-II

Transportation Decisions: Role of Transportation in Logistics, Elements of Transportation Cost,

Selection of Transportation Mode, Multi-Decision Areas of Transportation: Containerization,
Transportation Network and Tariffs; Third Party Logistics; Inventory Management: Role of
Inventory Management in Logistics, Elements of Inventory Costs, Decision Areas of Inventory
Management, Techniques of Inventory Control, Economic Order Quantity Under Conditions of
Certainty and Uncertainty.

UNIT-III

Modern Concept of Warehousing: Role and Types of Warehouses, Warehouse Functions,

Planning Warehousing Operations, Site Selection, Warehouse Layout, Operational Mechanism
and Automation in Warehousing; Information and Order Processing: Role of Information System
in Logistics Management; Order Processing: Nature and Concept, Functions of Order Processing;
Elements of Ordering cost.

UNIT-IV

Packaging: Role of Packaging in Logistics, New Emerging Packaging Alternatives, Packaging

operations, Factors affecting packaging decisions; Material Handling: Objectives of Material
Handling, Material Handling considerations; Equipments for Material Handling, Factors affecting
Material Handling decisions. Distribution Control and Performance Evaluation: Integration of
Logistics with Distribution System, IT-enabled Distribution and Logistics Management,
Distribution Control and Performance Measurement.

Suggested Readings:

1. Bowersox and Others: Physical Distribution Management, Tata McGraw Hill, New Delhi.
2. Stern, Louis W. Adel, I.E.L. – Ansary, Annee T. Coughlan: Marketing Channels,Prentice Hall, New
Delhi.
3. Ballu, Ronald H, Business Logistics Management, Englewood Cliffs, New York, Prentice Hall Inc.
4. Martin, Christopher and Gordon Wills: Marketing Logistics and Distribution Management
5. Khanna, K.K. Physical Distribution Management, Himalaya Publishing House, New Delhi.
6. Lambert, D. et. al., Strategic Logistics Management, Tata McGraw Hill, New Delhi.
7. Chopra, S and Meindl, P, Supply Chain Management- Strategy, Planning and Operation, Pearson
Education.
8. Simchi-Levi, D et al., Designing and Managing the Supply Chain, The McGraw Hill Companies
9. Sharma, S, Supply Chain Management-Concepts, Practices and Implementation, Oxford University
Press.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC6/MM Product and Brand Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to impart in depth knowledge to the students
regarding the theory and practices of brand management.

Course Outcomes:

CO1: Students will be able to define basic branding concepts and outline major branding issues.
CO2: Students will be able to identify branding challenges and opportunities.
CO3: Students will be able to apply marketing programme to build brand equity.
CO4: Students will be able to examine and implement different branding programmes.
CO5: Students will be able to evaluate brand performance and evaluating brand extension
opportunities.
CO6: Students will be able to design and implement different branding strategies.

Course Contents:

UNIT-I

Branding terminology, basic branding concepts- brand awareness, brand personality, brand image,
brand identity, brand loyalty, brand equity, major branding decisions: selecting a brand name, brand
extension decision, family versus individual brand names, multiple branding, private versus national
branding, importance of branding

UNIT II

Branding challenges and opportunities, concept of brand equity, sources and benefits of brand
equity, customer based Brand equity, designing marketing programme to built brand equity,
measurement of brand equity, Strategic brand management process, concept of Brand positioning
and repositioning, Identifying and establishing brand positioning and values.

UNIT III

Planning and implementing brand marketing programmes, designing marketing programmes,

measuring and interpreting brand performance, Legal aspects of Branding, Copyright, Trademarks
and IPR, designing and implementing branding strategies; Brand building and communication, E-
Branding, handling brand name changes.
UNIT IV

New products and brand extension, evaluating brand extension opportunities, reinforcing brands,
revitalising brands, managing brands over geographic boundaries and market segments, rationale for
going international, global marketing programmes- advantage and disadvantage, standardisation
versus customisation, global brand strategy. Branding in rural marketing, branding in specific
sectors: retail, industrial, service brands

Suggested Readings:

1. Kavin lane Keller, Strategic Brand Management, Pearson Education.

2. David A Aaker, Managing Brand Equity, New York, Free Press.
3. Don Cowley, Understanding brands, Kogan page
4. J.N. Kapferer, Strategic Brand Management, Free Press.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
HUMAN RESOURCE
MANAGEMENT AREA
MCOM/GEN/3/DSC1/HR Human Resource Planning
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this paper is to develop a conceptual as well as a practical
understanding of the students regarding human resource planning in
organizations
.
Course Outcomes:

CO1: Students will be able to recall different terms used in Human Resource Planning.

CO2: Students will be able to explain conceptual framework of HRP.

CO3: Students will be able to demonstrate the process of HRP.

CO4: Students will be able to compare job related techniques.

CO5: Students will be able to evaluate practical solutions of problems related to manpower
planning in the organization.

CO6: Students will be able to develop their own model of HR planning suitable to the organization.

Course Contents:

UNIT-I

Human Resource Planning: Concept, Objectives, Benefits, Problems; Strategic Human Resource
Planning; Job Analysis

UNIT-II

Human Resource Planning Process and Action Plans: Human Resource Demand Forecasting:
Assessment and Techniques; Human Resource Supply Forecasting: Assessment and Techniques;
Action plans for Recruitment and Selection, Separation, Retention, Training and Redeployment

UNIT-III

Productivity Management and Human Resource Planning: Work Study, Method Study, Work
Measurement, Job Design, Work Scheduling.
 UNIT-IV

Human Resource Planning in Changing Context: Human Resource Information System; Human
Resource Accounting and Audit; Structure of Labor Force and Demographic Changes: Problems
and Challenges.

Suggested Readings:

1. Sekhri, A., Human Resource Planning & Audit, Himalya Publishing House
2. Bhattacharyya D.K., Human Resource Planning, Excel Books India.
1. Dessler, G., Human Resource Management, Prentice Hall of India
2. Rao, V.S.P., Human Resource Management, Excel Books
3. Ashwathappa, K.,Text & Cases in Human Resources Management, Tata McGraw Hill
4. D'Cenzo, David A. andRobbins, S. P.,Human Resource Management, John Wiley
5. Gomez-Mejia, Luis R., D. B. Balkin, and. Cardy, R. LManaging Human Resources, Prentice
Hall
6. Rothwell, W. J., & Kazanas, H. C., Planning and Managing Human Resources,Jaico
Publishing House
7. Stevenson, W., Operations Management, McGraw Hill

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC2/HR Labour Laws
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The course aims to provide an understanding, application and interpretation
of the various labor laws and their implications for industrial relations and
labor issues.

Course Outcomes:

CO1: Students will be able to list the labor laws and related terminology.

CO2: Students will be able to explain the importance of various labor legislations.

CO3: Students will be able to apply the knowledge of labor laws in their working organizations.

CO4: Students will be able to appraise the implementation of various labor laws.

CO5: Students will be able to evaluate the practical implementation of various labor laws.

CO6: Students will be able to develop various case laws pertaining to labor issues for corporate
sector.

Course Contents:

UNIT-I

Introduction, Emergence, Need and Objectives of Labour Laws; Principles of Modern Labour Laws;
Classification of Labour Laws; ILO, Indian Constitution and Labour Legislations.

UNIT-II

Regulative Labour Laws: Trade Union Act; Industrial Dispute Act; Factory Act.

UNIT-III

Wage-Related Labour Laws: Payment of Wages Act; Minimum Wages Act; Payment of Bonus Act;
Payment of Gratuity Act.

UNIT-IV
Social Security Labour Laws: Workmen‟s Compensation Act; Employees‟ State Insurance Act;
Employees Provident Fund and Miscellaneous Provisions Act.

Suggested Readings:

1. Singh, B.D., Labour Laws for Managers, Excel Books

2. Malik, P L.,Handbook of Industrial Law, Eastern Books.
3. Kapoor, N.D., Mercantile Law, Sultan Chand and Sons.
4. Taxmannn‟s Labour Laws, Taxmann Publishing Pvt. Ltd.
5. Srivastava, S. C., Industrial Relations and Labour Law, Vikas Publishing House.
6. Latest Bare Act of each Act.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC3/HR Management of Industrial Relations
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course 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 Outcomes:

CO1: Students will be able to describe the basic concepts of Industrial Relations.

CO2: Students will be able to explain the importance of organized trade unions.

CO3: Students will be able to apply the process of collective bargaining between managers and
workers.

CO4: Students will be able to appraise the process of resolving industrial disputes in industrial o
organizations.

CO5: Students will be able to evaluate and compare the industrial relations scenario of different
countries.

CO6: Students will be able construct cases of industrial disputes/ relations of corporate sector.

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

2. Niland, J R.., The Future of Industrial Relations, Sage.
3. Davar; R.S., Personnel Management and Industrial Relations; Vikas Publishing House Pvt
Ltd.
4. Manappa, A., Industrial Relations; Tata McGraw Hill Publishing Company Ltd.
5. Dwivedi; R.S., Managing Human Resources and Industrial Relations. Galgotia Publishing
Company.
6. Srivatava; S.C., Industrial Relations and Labour Laws, Vikas Publishing House Pvt Ltd.
7. Venkata Ratnam, C.S., Industrial Relations; Oxford University Press.
8. Sen, R. Industrial Relations in India; Macmillan India Ltd.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC4/HR Leadership Dynamics
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)
Course Objective: The purpose of this course is to enhance the leadership skills of students and
to develop insight into interpersonal dynamics through sensitivity training
and experience based methods of learning.

Course Outcomes:

CO1: Students will be able to recall different terms used in leadership dynamics.

CO2: Students will be able to explain conceptual framework of leadership dynamics.

CO3: Students will be able to apply various leadership theories in practical life.

CO4: Students will be able to compare the leadership styles practised by famous personalities.

CO5: Students will be able to evaluate various contemporary issues in leadership.

CO6: Students will be able to develop their own particular style of leadership.

Course Contents:

UNIT-I

Leadership Dynamics: Concept, Leadership and Management, Leadership and Power, Successful
Leadership versus Effective Leadership.

UNIT-II

Leadership Approaches: Trait Approach, Skills Approach, Behavioral Approach, Situational

Approach, Contingency Approach, Path Goal Approach.

UNIT-III

Leadership Styles: Autocratic, Democratic, Participative, Supportive, Free- rein; Comparative

Analysis of Leadership Styles, Building Effective Leadership Styles, Leadership Styles of Famous
Personalities in general perspective and in managerial perspective.

UNIT-IV
Contemporary Issues in Leadership: Charismatic Leadership, Women Leadership, Multicultural
Leadership, Team Leadership, Ethics in Leadership, Servant Leadership, Transactional and
Transformational leadership.

Suggesting Readings:

1. Northouse, G. P.,Leadership: Theory and Practice, Sage Publications.

2. Yukl,G., Leadership in Organizations, Pearson.
3. Hersey, P., Blanchard, K.H. and Johnson, D.E., Management of Organisational
Behaviour, PHI.
4. Daft,L. R.,TheLeadership Experience, Cengage Learning.
5. Haldar, U. K.,Leadership and Team Building, Oxford University Press.
6. Tripathi, D. K., Team Building and Leadership, Himalaya Publishing House.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC5/HR Compensation Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The course is designed to promote understanding of issues related to the
compensation or rewarding human resources in the corporate sector, public
services and other forms of organizations and to impart skills in designing,
analyzing and restructuring reward management systems, policies and
strategies.

Course Outcomes:

CO1: Students will be able to recall different terms used for compensation management.

CO2: Students will be able to explain various compensation management techniques.

CO3: Students will be able to demonstrate the process of fixing compensation for various
employees of organisations.

CO4: Students will be able to compare compensation practices of various companies.

CO5: Students will be able to evaluate compensation practices of multinational companies.

CO6: Students will be able to develop compensation plans for managers of middle scale
organisations.

Course Contents:
UNIT-I

Compensation Management- Concept, objectives, nature, types, compensation responsibilities,

compensation philosophies & approaches.

UNIT-II

Bases for pay- traditional bases, incentive pay and person-focused pay; Pay for Performance,
Competency Based Pay, Team rewards; Designing Compensation System- internal alignment (job
analysis and job evaluation), external competitiveness and individual contribution.
 UNIT-III

Employee Benefits- legally required benefits, discretionary benefits and key issues in employee
benefits; Compensating Executives, Laws relating to Compensation.
UNIT-IV

Contemporary Strategic Compensation Challenges- compensation practices of multinational

corporations and working of different institutions related to reward system like wage boards, pay
commissions.

Suggested Readings:

1. Martocchio, Joseph J, Strategic Compensation: A Human Resource Management

Approach, Pearson Education.
2. Milkovich and Newman, Compensation, Tata McGraw-Hill.
3. Armstrong, Michel and Murlis, Helen, Reward Management: A Handbook of Salary
Administration, Kogan Page.
4. Bhattacharya, M.S.& Sengupta, N., Compensation Management, Excel Books

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/3/DSC6/HR Business Negotiations
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: To develop a set of conceptual frameworks that will help students to better analyze
negotiations in general and master the business negotiation skills.

Course Outcomes:

CO1: Students will be able to describe the fundamentals of business negotiation.

CO2: Students will be able to explain the power of business negotiation in resolving differences
across personalities, gender and culture.
CO3: Students will be able to apply the process of business negotiation in resolving organisational
conflicts.
CO4: Students will be able to compare negotiation strategies in resolving organisational conflicts.
CO5: Students will be able to appraise the negotiation strategies for resolving differences at
individual and organisational levels.
CO6: Students will be able to develop innovative negotiation strategies for resolving conflicts.

Course Contents:
UNIT-I

Negotiation Fundamentals: the Nature of Negotiations and conflicts; Distributive and Integrative
Negotiation; Negotiation Strategy and Planning: Unilateral vs. Bilateral Strategies, Planning
Process, Negotiation Sub Processes: Perception, Cognition, Emotions, and Communication.

UNIT-II

Negotiation Power: Influence Process, Negotiation Contexts: Relationships in Negotiation; Forms

of relationships; Key elements in managing relationships, Agents, Constituents and Audiences:
Coalitions, Standards for coalition decision making, Multiple Parties and Teams

UNIT-III

Individual Differences I: Personality and Negotiations, Individual Differences II: Gender and
Negotiations, Negotiation across Cultures: International and Cross Cultural Negotiations, Culture
and negotiation, Managerial and research perspective on cross cultural negotiation.
 UNIT-IV
Resolving Differences: Managing Negotiation Impasses; Nature of impasses, resolving impasses;
Negotiation Mismatches: Managing the shadow negotiation and social contract, Ury‟s Breakthrough
Approach; Managing difficult negotiation: Third Party Approaches; Ethics in Negotiation.

Suggested Readings:

1. Lewicki Roy J. ,Saunders David M. & Barry Bruce,Negotiations, Tata McGraw Hill.
2. Brett,J.M., Negotiating Globally, Francisco, Josseys-Bass.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
FOURTH
SEMESTER
 MCOM/GEN/4/CC13 Strategic Management
Time: Three Hours Maximum Marks=100
(External = 100 Marks, Theory = 50 Marks and
Practical =50 Marks)

Course Objective: This course exposes students to formulate strategies for the growth and
development of economy.

Course Outcomes:

CO1: Students will be able to outline the type of decisions taken at different levels of organisation.

CO2: Students will be able to explain the process of strategic decision making in an organisation.

CO3: Students will be able to apply various tools to assess business environment.

CO4: Students will be able to differentiate among various stages of strategic management starting
from strategy formulation to its evaluation.

CO5: Students will be able to evaluate the strategy which best fits in achieving the organisational
goals.

CO6: Students will be able to develop a framework of how an organisation actually works by
developing policies and strategies.

Course Contents:
UNIT-I

Strategic Management - An Introduction – Evolution of business policy as a discipline – Concept of

strategic management – Characteristics of strategic management – Defining strategy, strategy formulation
– Stakeholders in business – Vision, mission and purpose
UNIT-II

Strategic analysis and choice – Environmental Threat and Opportunity Profile (ETOP)- Organizational
capability Profile- Strategic Advantage Profile – Corporate Portfolio Analysis – SWOT Analysis- Synergy
and Dysergy

UNIT-III
GAP Analysis – Porter‟s Five Forces Model of Competition – Me Kinsey‟s 7s Framework GE 9 Cell
Model – Distinctive Competitiveness – Selection of matrix, change Driers
UNIT-IV
Strategy Evaluation – Importance – Symptoms of Malfunctioning of strategy – Organization anarchies –
Operations Control and Strategic Control – Measurement of Performance – Analyzing variances – Role of
organizational systems in evaluation

Suggested Readings:
nd
4. Kazmi, Azhar, Business Policy. 2 ed.
5. Thompson Jr. Arthur A. and Strickland, A.J. Strategic Management- Concept and Cases. 12th
ed.
6. Ramaswamy, Strategic Planning, formulation of Corporate Strategy.
7. Subba Rao, P., Business Policy and Strategic Management.
8. Srivastava, R.M. Management Policy and Strategic Management concepts, Skills and Practices.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
 MCOM/GEN/4/CC14 E-Commerce
Time: Three Hours Maximum Marks=100
(External = 100 Marks, Theory = 50 Marks and
Practical =50 Marks)

Course Objective: This course exposes students to environment for E-commerce and developing
application skills for the same.

Course Outcomes:

CO1: Students will be able to outline the type of decisions taken at different levels of organisation.

CO2: Students will be able to explain the process of strategic decision making in an organisation.

CO3: Students will be able to apply various tools to assess business environment.

CO4: Students will be able to differentiate among various models of E-Commerce.

CO5: Students will be able to evaluate the strategy which best fits in achieving the organisational
goals by ways of e-commerce.

CO6: Students will be able to develop a framework of how an organisation actually works by e-
tools.

Course Contents:

UNIT- I

Technology and Infrastructure for E-Commerce: Framework of E-commerce; Network

Infrastructure for E-Commerce – Market Forces Influencing I-way, Network Access Equipment,
Public Policy Issues Shaping the I-way; EDI - Applications in Business, Legal, Security and Privacy
Issues of EDI; Components of EDI Standards, ASC X12 and EDIFACT.

UNIT-II

E-Commerce and Retailing: Changing Retail Industry Dynamics, Mercantile Models from the
Consumer‟s Perspective, Management Challenges in Online Retailing.
Intranets and Customer Asset Management: Basics of Customer Asset Management, 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-based Manufacturing, Logistics
Management. E-Commerce and Online Publishing: Why Online Publishing, Online Publishing
approaches, Advertising and Online Publishing. E-Commerce and Banking: Changing Dynamics in
the Banking Industry, Home Banking Implementation Approaches, Management Issues in Online
Banking.

UNIT-IV

Intranets and Corporate Finance: An Introduction, Financial Systems, Financial Intranets, Software
Modules in Financial Information Systems, Human Resource Management Systems, Size/Structure
of Financial Software Market.
Lab: Each student is required to develop at least one application of e-commerce.

Suggested Readings:

2. Kalakota & Whinston, Electronic Commerce: A Manager’s Guide, Pearson Education.

3. Greenstien &Vasarhelyi, Electronic Commerce: Security, Risk
Management and Control, Tata McGraw Hill.
4. Joseph, E-Commerce: An Indian Perspective, Prentice Hall of India.
5. Turbon, et. al., Electronic Commerce: A Managerial Perspective, Pearson Education.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
FINANCE
AREA
MCOM/GEN/4/DSC1/FM Management of Banks and Financial Institutions
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to analyze the major concepts, theories and
principles of banking and financial institutions in logical and critical manner.

Course Outcomes:

CO1: Students will be able to recall the evolution and current state of Indian Financial System
and banking Industry
CO2: Students will be able to describe the working and management of Commercial Banks in
India
CO3: Students will be able to interpret the significance of being most tightly regulated industries
in the world
CO4: Students will be able to appraise the regulatory structure within which the banking system
operates
CO5: Students will be able to critically analyze the pivotal role of banking in a financial system
CO6: Students will be able to construct and analyze different challenges faced by banks and
financial institutions

Course Contents:

UNIT 1

Indian Financial System: Introduction, Evolution and growth of banking system in India, Bank
Market structure in India, Banking sector reforms (The Narsimham Committee and The Raghu Ram
Rajan Committee), Recent Innovations and development in Indian Banking.

UNIT II

Management of Commercial Banks in India: Functions of Bank, Sources of Bank Funds, Credit
Management-Cardinal principles of sound bank lending, Formulating loan policy, Factors
influencing loan policy; Investment Management-Nature and significance of investment
management in commercial banks, Fundamental principles of security investment by commercial
bank.
UNIT III

Capital Adequacy in Indian Banks: Functions of capital funds in commercial banks, Capital
adequacy –Basel III norms on capital adequacy in Indian commercial banks; Concept of ALM :
Objectives, Functions, Process, Measurement and Management of Risks, Concept of NPAs.

UNIT IV

Management of Financial Institutions: Financial Institutions, their role in economic development,

challenges and opportunities; NABARD, IFCI, SIDBI, NHB– Introduction and their operational
policies; Role of RBI; Insurance Industry in India, Mutual Funds, Micro Finance Institutions (MFIs);
Current issues and future challenges in Management of Banks and financial Institutions.

Suggested Readings:

1. Srivastava, R.M. & Nigam, D., Management of Indian Financial Institutions, Himalaya
Publishing House.
2. Khan, M. Y. Indian Financial System, Tata McGraw Hill.
3. Suresh, P. & Paul, J., Management of Banking and Financial Services, Pearson
4. Singh, S.P.N., Management of Banking and Financial Institutions, Centrum Press
5. Principles & Practices of Banking by Indian Institute of Banking and Finance, Macmillan
Publications

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC2/FM Financial Markets and Services
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The main objective of this course is to help students to learn the various
concepts of financial markets and services and their role in the overall
financial system.

Course Outcomes:

CO1: Students will be able to describe financial market operations.

CO2: Students will be able to explain the various concepts related to financial markets and
services.
CO3: Students will be able to solve various investment related issues facing the investors.
CO4: Students will be able to examine how the overall financial system works and various
aspects associated with it
CO5: Students will be able to evaluate the best sources feasible for fulfilling their financial
requirements related to the business
CO6: Students will be able to formulate different financial plans for the organisations with the
help of different services provided by the financial markets

Course Contents:

UNIT-I

Financial markets- Structure and Participants; Capital market ; Money market; Primary and
Secondary Market Operations; Listing of securities; functions of stock exchanges; Role of SEBI;
Introduction to derivative and commodity markets.

UNIT-II

Financial Services: Meaning, Nature and Types; Factoring: Meaning, Characteristics and Types of
Factoring arrangements, Factoring in India, Factoring vs. Forfeiting; Credit Rating: Meaning and
Types, Benefits of Credit rating to investors and companies; Objectives and Functions of Credit
Rating Agencies.
 UNIT-III

Credit Cards: Concept and Significance; Types of credit Cards, Credit Card business in India. Book
Building: Concept and Mechanism of Book Building; Significance and Benefits of Book Building;
Bought Out Deals: Meaning and Nature; Mechanisms of Bought out Deals.

UNIT-IV

Securitisation: Concept, Mode, Mechanism and Beneficiaries of Securitisation, Securitisation in

India; Venture Capital: Meaning and Modes of Financing; Role and Functions of Merchant Bankers.
Leasing: Concept, Classification, Accounting, Legal and Tax Aspects of Leasing

Suggested Readings:

2. Clifford, G., Financial Markets, Institutions and Financial Services, PHI.

3. Khan, M. Y., Management of Financial Services, McGraw-Hill.
4. Gordan, E and K. Natrajan, Emerging Scenario of Financial Services. Himalaya
Publishing House
5. Meidan, Arthur Brennet, M., Option Pricing: Theory & Applications, Lexington Books.
6. Kim, Suk and Kim, Seung, Global Corporate Finance. Text and Cases, Miami Florida,
Kotb
7. Khan, M., Y., Financial Institutions and Markets, McGraw Hill
8. Bhole, L.M., Financial Institutions and Markets, McGraw Hill

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC3/FM Business Taxation
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course 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 Outcomes:

CO1: Students will be able to outline the meaning and scope of tax policy and basic concepts of
tax in India
CO2: Students will be able to explain constitutional provisions pertaining to taxes in India
CO3: Students will be able to illustrate the computation of tax liability
CO4: Students will be able to appraise the rationale, benefits and costs of various tax incentives
offered by government
CO5: Students will be able to evaluate tax implications while taking business decisions
CO6: Students will be able to formulate tax planning for individuals or business houses
Course Contents:

UNIT-I

Basic Concepts of Income Tax; Computation of Income under Different Heads of Income, Clubbing
of income, Set off and Carry forward of Losses, Deductions and Exemptions.

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

Tax Planning with reference to Location of Undertaking, Tax Planning regarding Dividends Policy,
Tax Planning relating to specific managerial decisions, Tax planning for employees
 UNIT-IV

Major defects in the structure of indirect taxes prior to GST: rationale for GST; features of GST law
in India, structure of GST (SGST, CGST, UTGST and IGST); rates of GST, models of GST, GST
Council

Suggested Reading:

1. Singhania, V., K. & Singhania, Monica, Students’ Guide to Income Tax, Taxmann
2. Singhania, V., K. & Singhania, Kapil, Direct Taxes Law and practice, Taxmann
3. Singhania, V., K. & Singhania, Monica, Corporate tax Planning and Business Tax
Procedures, Taxmann
4. Narwal, K.,P., & Anushuya, GST in India, DBH Publishers and Distributers
5. Ahuja, G.& Gupta, R., Simplified Approach to Corporate Tax Planning and Management,
Bharat Law House private limited
6. Srinivas, E. A., Handbook of Corporate Tax Planning, Tata McGraw Hill.
7. Iyengar, A. & C. Sampat, Law of Income Tax, Bharat House.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC4/FM Portfolio Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to impart knowledge to students regarding the
theory and practice of portfolio management.

Course Outcomes:

CO1: Students will be able to define the concepts and terminologies of portfolio management.
CO2: Students will be able to summarise the theories underlying portfolio management.
CO3: Students will be able to apply the concepts of portfolio management and solve relevant
numerical problems.
CO4: Students will be able to examine and evaluate portfolio performance.
CO5: Students will be able to apprise and judge trends in international financial markets.
CO6: Students will be able to construct investment portfolio and defend their choices.

Course Contents:

UNIT-I

Introduction to Portfolio Management: Meaning, need, and objective of portfolio management, the
process of portfolio management, determination of risk & return of a portfolio, risk analysis tools

UNIT-II

Theories of portfolio selection and management- Markowitz portfolio theory: optimal portfolio,
meaning and construction of efficient frontier, investors‟ utility; CAPM: capital asset pricing model,
risk-free and risky lending and borrowing, market portfolio; capital market theory: CML, SML and
Sharpe Single Index Model; Arbitrage Pricing Theory (APT).

UNIT-III

Bond portfolio management strategies –bond characteristics, fundamentals of bond valuation, bond
& equity portfolio management strategies: passive portfolio strategies & active portfolio strategies.
 UNIT-IV

Portfolio evaluation and revision – portfolio performance evaluation, risk adjusted performance
measures; meaning, need and constraints of portfolio revision; formula plans: constant-dollar-value
plan, constant ratio plan, variable ratio plan, process and intricacies of trading system in Indian stock
market.

Suggested Readings:

1. Reilly, Frank K. And Brown, Keith C., Investment Analysis and Portfolio Management,
South-Western Cengage Learning India Pvt. Ltd.
2. Fischer, Donald E. and Jordan, Ronald J., Security Analysis and Portfolio Management,
Prentice Hall of India.
3. Sharpe, William F. et al, Investment. New Delhi, Prentice Hall of India.
4. Fuller, Russell J. and Farrell, James L., Modern Investment and Security Analysis, New York,
McGraw Hill.
5. Alexander, Gorden J. and Bailey, Jeffery V., Investment Analysis and Portfolio
Management, Dryden Press, Thomson Learning
6. Machiraju, H. R., Indian Financial System, Vikas Publishing House.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC5/FM Financial and Commodity Derivatives
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to give an in- depth knowledge of the
functioning of derivative securities market.

Course Outcomes:

CO1: Students will be able to describe the concepts and terminologies of financial and commodity
derivatives.
CO2: Students will be able to explain the models used for pricing/valuation of derivatives
CO3: Students will be able to interpret innovations in financial and commodity markets
CO4: Students will be able to appraise investment opportunities in derivative market.
CO5: Students will be able to evaluate derivative pricing and hedging practices.
CO6: Students will be able to formulate basic risk management and trading strategies using
derivatives.

Course Contents:

UNIT-I

Financial Derivatives –Meaning, types, uses and factors driving the growth of derivatives. Forward
Contracts v/s Future Contracts. Types of Traders: Futures Markets and the use of Futures for
Hedging.

UNIT-II

Future Payoffs: long futures and short futures. Pricing stock futures: with dividend and without
dividend. Application of futures: Hedging, speculation and arbitrage. Currency Futures: Meaning,
uses and contract details. Interest Rate Futures: Meaning, uses and contract details.

UNIT-III

Stock Options: meaning, types and uses. General factors affecting stock option price Black-Scholes
Option Model and Binomial model. Option based investment strategies-bullish, bearish, straddle,
strangle and butterfly, Swaps: meaning& uses, currency swap & interest rate swap.
 UNIT-IV

Introduction to Commodity Derivatives: meaning, uses, Cereals, metals and energy products.
History and Contemporary issues of Indian derivative market

Suggested Readings:

1. Brennet, M., Option Pricing: Theory & Applications. Toronto, Lexington Books.
2. Cox, John C and Rubinstein, Mark Options Markets. Englewood Cliffs, Prentice Hall Inc.
3. Huang. Stanley S C and Randall, Maury R., Investment Analysis and Management, Allyn
and Bacon.
4. Hull. John C. Options, Futures and Other Derivative Securities, PHI.
5. Sharpe. William F. et al., Investment, Prentice Hall of India.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC6/FM Public Finance
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)
Course Objective: The objective of this course is to analyze the major concepts, theories of
public finance in logical and critical manner.

Course Outcomes:

CO1: Students will be able to relate public expenditure and revenue concepts.
CO2: Students will be able to identify the issues involved in public debt management in India
CO3: Students will be able to demonstrate integrative understanding of auditing system in India
CO4: Students will be able to compare the possible burden, benefits and distribution of various
types of taxes and their impact on general welfare
CO5: Students will be able to able to appraise and critically evaluate the issues in Government
finances
CO6: Students will be able to develop analytical skills and judgement in major areas of public
finance reforms

Course Contents:

UNIT-I

Nature and Scope of Public Finance;. Principle of maximum social advantage Public revenue-
General considerations: Division of tax burden and incidence of taxes, Classification and choice of
taxes and effect of taxation. Indian taxation system and its key issues

UNIT-II

Public Debt and some issues in debt management; Public expenditure- General considerations and
effect of public expenditure; Public budget- budget classification, Performance and Programme
budgeting system(PPBS) and Zero base budgeting ; Balance budget and fiscal policy. Comments on
recent central Government budget

UNIT-III
Introduction to Indian Public Financial System – Historical background, Financial Federalism under
Constitution; Indian Federal finance- Recommendations of latest finance commission of India;
Public debt in India-Central and states Government debt.

UNIT-IV

Government of India Finances: expenditure trends expenditure policy, control of public expenditure
in India, Suggestions for reforming the budget, trends in receipts. Railway finances, public sector
in India and its Financial Autonomy and Accountability of Public sector, states finances and local
finances. Investment policy of public sector in India: Financial, economic and social appraisal.
Financial control; Legislative and Executive Accounting and Auditing System in India, Role of
Comptroller and Auditor General (CAG), Contemporary Issues in Government Finances.

Suggested Readings:

1. Musgrave, R.A., and P. B. Musgrave, Public Finance in Theory and Practice, Tata
McGraw Hill.
2. Harvey S. Rosen, Ted Gayer, Public Finance, McGraw Hill
3. Tayagi, B.P., Public Finance, S. Chand & Co.
4. Lekhi, R.K., Public Finance, Kalyani Publishers.
5. Mithani, D.M., Public Finance and International Trade, Himalaya Publications.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MARKETING AREA
MCOM/GEN/4/DSC1/MM Retail Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to familiarize the students with the basic
concepts of retailing and understanding retail business so as to make them
ready for future roles as managers

Course Outcomes:

CO1: Students will be able to define the different terms used in the retail sector.
CO2: Students will be able to identify the current retail structure in India.
CO3: Students will be able to demonstrate the insights of retailing and related key activities.
CO4: Students will be able to appraise the importance of retailing and its role in the success of
modern businesses.
CO5: Students will be able to evaluate the current marketing scenario and identify retail
opportunities thereof.
CO6: Students will be able to develop a retail plan for opening up a retail store.

Course Contents:

UNIT-I

Introduction to Retail- Evolution of Retail, Organised Vs Unorganised retailing, Retail Mix, theories
of retail development, Types of Retailers; Careers in Retailing; Understanding Consumers.

UNIT-II

Retail Locations- Planned and Unplanned, Retail Site Location- Site Characteristics, Trade Area
Characteristics, Location and Site Evaluation; Store Layout and Design; Space Management; Visual
Merchandising; Atmospherics

UNIT-III

Managing Merchandise - Merchandise Planning, Process, Forecasting Sales, Developing

Assortment Plans, National Brands and Private Labels; Retail Pricing- Setting Retail Prices, Price
Adjustments, Pricing Strategies; Retail Communication Mix.

UNIT-IV

Information and Supply Chain Management- Information Flows, Logistics, Distribution Centre.
Contemporary issues in Retail-Significance of retail as an industry, Retail scenario at International
and National Level, Technology in Retailing, Multi-channel Retailing, E-Retailing: Future of e-
retailing, Challenges for traditional retail and e-retail, FDI in Retail.

Suggested Readings:

1. Pradhan, S., Retailing Management Textand Cases, Mc Graw Hill Education, New Delhi
2. Levy, Micheal, Weitz, Barton, A. and Pandit, Ajay, Retailing Management, Tata McGraw
Hill, New Delhi
3. Berman, Barry and Evans, Joel, R.,Retail Management; A Strategic Approach; PHI/Pearson
Education; New Delhi
4. Newman, Andrew, J. & Cullen, Peter,Retailing: Environment & Operations, Vikas
Publishing House; New Delhi.
5. Gilber, David, Retail Marketing Management, Pearson Education, New Delhi.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC2/MM Rural Marketing
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to analyze the major concepts of rural and
agricultural marketing in coherent and critical manner.

Course Outcomes:

CO1: Students will be able to recite problems in rural marketing and changing focus of corporate
towards rural market.
CO2: Students will be able to recognize need of agricultural marketing in economic development
and constraints of agricultural marketing.
CO3: Students will be able to solve the problems of cooperative sector in India.
CO4: Students will be able to appraise role of supply chain in agricultural marketing.
CO5: Students will be able to evaluate role of government and financial institution in growth of
rural and agricultural marketing.
CO6: Students will be able to develop model for rural and agricultural marketing.

Course Contents:

UNIT-I

Features, Significance, Scope and Limitations of rural markets in India; Environmental factors
affecting rural markets; Changing focus of corporate towards rural markets; Demographic and
psychographic profile of rural consumer; Classification of products and services in Rural marketing,
rural demand and problems in rural marketing,

UNIT-II

Agriculture Marketing –Definition, Scope, Concept and Objectives; Differences in Agricultural and
Consumer Marketing; Constraints in Agricultural marketing; Role of Agriculture in Economic
Development of India; Role of Government in Agricultural Development; Agribusiness; Export
potential for farm products -Supporting Services.
 UNIT-III
Cooperative Marketing –Concept, History, Functions – Reasons for slow progress of cooperative
sector, Advantages & Limitations of Organized retailing in Agri Inputs and Outputs, Trends in Agri
Marketing. Supply Chain Management in Agri Business i.e. Cold Chains, Organized procurement
& warehousing.

UNIT- IV

Marketing Mix for rural products; Role of financial institutions in rural marketing. Rural marketing
strategies: Different models and case studies of corporate vis Tata Kisan Seva Kendra, Commodity
market functioning etc. Innovative distribution Channels like ITC E-Choupal, Godrej Adhar, HUL
Shakti.

Suggested Readings:

1. Acharya S. S. and Agarwal N. L., Agricultural Marketing in India, Oxford & IBH Publishing
Co.
2. Dr. Subhash Bhave, Agribusiness Management in India –Text & Cases.
3. Arora, R C., Integrated Rural Development, Scharnd.
4. Desao. Vassal. Rural Development, Himalaya Publishing House
5. Mishar, S. N., Politics and Society in Rural India, Inter India.
6. Porter, Michael, E. Competitive Strategy, Free Press.
7. T.P Gopalaswamy, Rural marketing- Environment, problems and strategies

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC3/MM Industrial Marketing
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to lay a foundation for an understanding of the
complex dimensions of Industrial Marketing.

Course Outcomes:

CO1: Students will be able to describe terms, concepts, and nature of industrial marketing.
CO2: Students will be able to compare industrial marketing with consumer marketing.
CO3: Students will be able to interpret the role of each stakeholder in industrial marketing value
chain.
CO4: Students will be able to appraise competitor marketing strategy.
CO5: Students will be able to evaluate marketing mix strategy for industrial products.
CO6: Students will be able to develop an effective marketing strategy for industrial products.

Course Contents:

UNIT-I

Industrial Marketing: concept, nature and scope of industrial marketing; Difference between
industrial and consumer marketing; Economics of industrial demand; Understanding industrial
markets and environment: Types of industrial customers, Classification of industrial products,
Marketing implications for different customers and different product types, Purchase practices of
industrial customers, Environmental analysis in industrial marketing.

UNIT-II

Organisational Buying and Buyer behavior: Buyer motives, Phases in industrial buying decision
process, Types of buying situations, Interpersonal Dynamics of industrial buying behavior, Buyer-
Seller relationship, Models of industrial buying behavior, Industrial Marketing Research process;
Industrial market segmentation, target marketing and positioning.

UNIT-III

Product Strategy: Meaning and Concept of an industrial product, Determinants of product mix,
Industrial Product Life Cycle and strategies, New product development process; Marketing
strategies for product related services and pure services; Industrial pricing decisions: Factors
influencing pricing decisions, Pricing strategies, Pricing methods.

UNIT-IV

Industrial distribution channels and marketing logistics: Distinctive nature of industrial distribution
channels, Factors affecting the nature of industrial channels, Role of intermediaries, Types of
industrial intermediaries, Channel design decisions, Role of logistics and customer services in
industrial marketing, Major components/Major decision areas of logistics, Total cost approach;
Industrial marketing communication: Role of personal selling and direct marketing in industrial
marketing, Personal selling process, Importance of advertising, and sales promotion in industrial
marketing, Sales force management, Strategic planning, Implementing and Controlling in industrial
marketing.

Suggested Readings:

1. Reeder, Robert R. Industrial Marketing: Analysis, Planning and Control. Englewood Cliffs. New
Jersey, Prentice Hall Inc.
2. Havalder, Krishna K., Industrial Marketing, TMH, New Delhi
3. Havalder, Krishna K: Text and Cases,TMH, New Delhi
4. Brennan, R, Canning, L & McDowell, R, Business to Business Marketing, Sage Publications Ltd.
5. Hill, Richard, Industrial Marketing, Homewood Illionis, Richard D. Irwin.
6. Webster, F E. Industrial Marketing Strategy, New York, John Wiley.
7. Ghosh, P.K, Industrial Marketing, Oxford University Press.
8. Mukerjee, Industrial marketing, Excel Books India

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC4/MM Social Marketing
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of the course is to familiarize the students to design social
campaigns with a view to bring change in the behavior of the public in the
fields of public health and environment.

Course Outcomes:

CO1: Students will be able to describe the meaning and nature of social marketing.
CO2: Students will be able to recognize the range of stakeholders involved in social marketing
programmes and their role as target markets
CO3: Students will be able to interpret the marketing mix strategies in social marketing.
CO4: Students will be able to appraise social marketing problems and suggest ways of solving.
CO5: Students will be able to evaluate the social marketing plan.
CO6: Students will be able to develop a social marketing plan for achieving behavioral change.

Course Contents:

UNIT-I

Social Marketing: Concept, Scope, Comparison with Commercial Marketing, Approaches to

influence public Behavior; Social Marketing Planning Process; Elements of Campaign.

UNIT-II

Social Marketing Environment: Campaign Focus and purpose, Mapping the Internal and External
Environments; Establishing Target Audiences: Target Marketing.

UNIT-III

Setting Campaign Objectives and Goals: Behavior Objective, Knowledge Objective, Belief
Objective; Social Marketing Strategies: Product in social marketing, Price of a social marketing
product.
UNIT-IV

Promotional Strategies: Types of Media Channels, Choosing Media Vehicles, Timings and Factors
Influencing media strategies; Plan Evaluation and Monitoring: Outcome measures, Process
Measures; Establishing Budgets and finding Funding Sources.
Suggested Readings:

1. Philip, Kotler, Ned Roberto, Nancy Lee, Social Marketing: Improving the quality of life, Sage
Publication,
2. Nancy, R., Lee, Philip, Kotler, Social Marketing; Influencing Behavior for Good, Sage, R.,
Kraig, Lefebvre, Social Marketing and Social Change, Wiley.
3. Hong, Cheng, Philip Kotler, Nancy R. Lee, Social Marketing for Public Health: Global Trend
and Success Stories, Jones and Bartlett Publishers, LLC

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC5/MM Digital Marketing
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The aim of this paper is to acquaint the students with the concepts, techniques
and developing skills regarding application of effective digital and social
media marketing.

Course Outcomes:

CO1: Students will be able to define various terms used in the field of digital and social media
marketing.
CO2: Students will be able to explain the procedures used in planning and implementation of
digital and social media marketing.
CO3: Students will be able to illustrate existing digital and social media marketing strategies.
CO4: Students will be able to distinguish the utility of various social media platforms for
promoting a brand.
CO5: Students will be able to select the most suitable social media platform to market a brand.
CO6: Students will be able to design a social media marketing strategy for a brand.

Course Contents:

UNIT I
Introduction to digital marketing, advantages of digital medium over other media, Impact of internet
on consumer buying behaviour. Domain names; Website hosting; Lead generation; Ethical and
Legal Issues in the field of digital marketing.

UNIT II

Search Engine Optimisation (SEO): Introduction to SEO; understanding search engines; basics of
keyword research; On-page and off-page Search Engine Optimisation.

UNIT III

Search Engine Marketing (SEM): Introduction to SEM; Google Ad words; keywords; bidding and
budget; quality score; creating and optimising campaign. Google Analytics; Content marketing;
Affiliate marketing; Email marketing; Mobile marketing;
 UNIT IV

Social media marketing: meaning; approach to social media; types of social media websites;
blogging; social media engagement; social media ROI; using social media for branding and
promotion. Marketing on Facebook, LinkedIn, Youtube, Instagram, Pinterest

Suggested Readings:

1. Parkin Godfrey, Digital Marketing: Strategies for Online Success, New Holland Publishers.
2. Charlesworth A., Internet Marketing: A Practical Approach, BH Publications.
3. Chaffey Dave, Internet Marketing: Strategy, Implementation and Practice, Pearson
Education.
4. Trengove Alex, Malczyk Anna and Beneke Justin, Internet Marketing, GetSmarter under the
Creative Commons BY-NC 3.0.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC6/MM Customer Relationship Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The aim of this course is to acquaint the students with concepts, techniques
and give experience in the application of concepts for developing effective
Customer Relationship programme.

Course Outcomes:

CO1: Students will be able to describe the customer equity.

CO2: Students will be able to identify the benefits of value creation for retaining customers.
CO3: Students will be able to interpret the role of appropriate business process and technology
management capabilities in managing customer relationship.
CO4: Students will be able to compare different processes.
CO5: Students will be able to evaluate CRM implementation Strategies.
CO6: Students will be able to design the strategies framework for the CRM integration in the
existing function of the organisation.

Course Contents:

UNIT-I

Prerequisites to CRM: Changing face of Indian market, Customer ownership and customer values,
Customer life cycle (CLC) and Customer lifetime value (CLV), Customer relationship. Relationship
Marketing- From traditional marketing approach to relationship marketing organizational pervasive
approach, Service level agreements (SLA)

UNIT- II

Understanding CRM, Technology and CRM, Levels of CRM, Loyalty Management, Loyalty
programmes, reasons of failure of loyalty programmes.
Service quality and service capacity planning: service capacity planning process; Customer driven
quality and Quality Management System (QMS)
 UNIT-III
Planning and implementation of CRM, CRM and Sales Force Automation (SFA): Objectives,
Strategic advantage of SFA, Key factor for successful SFA. eCRM: Benefits, Data handling, eCRM
systems/applications in market, specifications of eCRM solutions, Scope and Significance of a CRM
project, CRM implementation process.

UNIT-IV

Making CRM a success: Success factors for CRM, Business Process Reengineering (BPR) for CRM
implementation, Data Quality Management (DQM).Securing Customer Data: Information security
management system, Ethical issues in CRM, IT solutions of CRM and its Integration, Future of
CRM.

Suggested Readings:

2. Makkar, U. & Makkar, H. K., Customer Relationship Management, McGraw Hill Education.
3. Dyche, Jill., The CRM Handbook-A Business Guide to CRM, Pearson Education Asia.
4. Anton, J., Petouhoff, N.L. & Kalia, S., Customer Relationship Management, Pearson.
5. Kumar, V. & Reinartz, W.,Customer Relationship Management: Concept, Strategy, and
Tools, Springer, 2nd Ed.
6. Brown, A. Stanly, Customer Relationship Management, John Wiley.
7. Gosney, John W. and Thomas P. Boehm,Customer Relationship Management Essentials,
Prentice Hall.
8. Seth, Jagdish N., Customer Relationship Management, Tata McGraw Hill Publishing Co.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
HUMAN RESOURCE
MANAGEMENT AREA
MCOM/GEN/4/DSC1/HR Performance Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to acquaint the students regarding the concept,
importance, process and implementation of performance management system
in an organizations.

Course Outcomes:

CO1: Students will be able to recall different terms used in performance management.
CO2: Students will be able to identify various performance management practices.
CO3: Students will be able to interpret various performance management techniques.
CO4: Students will be able to compare performance management practices of different companies.
CO5: Students will be able to evaluate the implementation of various performance management
practices.
CO6: Students will be able to develop a performance management model for corporate sector.
Course Contents:

UNIT-I

Foundations of Performance Management: Concept, Objectives, Significance of Performance

Management, Performance Management Process, Performance Management and Strategic Planning,
Performance Management and Performance Appraisal.

UNIT-II

Implementation of Performance Management System: Defining Performance and Choosing

Measuring Approach, Models for assessing performance: balanced Scorecard, EFQM Model;
Outcome Metrics: Economic Value added (EVA) & other economic measures; Measuring Results
and Behavior, Common Problems in Employee Assessment, Gathering Performance Information,
Implementing a Performance Management System.

UNIT-III

Performance Management and Employee Development: Personal Developmental Plans, 360 Degree
Feedback Systems, Performance Management Skills, Contribution of Human Resource
Management Practices to Employee Performance.

UNIT-IV

Reward Systems and Legal Issues: Traditional and Pay for Performance plans; Impact of leadership
on organizational performance, Managing team performance, ethics in performance Management;
Performance management practices in Indian organizations.

Suggested Readings:

1. Aguinis, H., Performance Management, Prentice Hall

2. Bagchi, S. N., Performance Management, Cengage Learning
3. Bhattacharyya, D, Performance Management System & Strategies, Pearson Education
4. Bacal, R., Performance Management, McGrawHill
5. Dessler, G.,Human Resource Management, Pearson Education
6. Armstrong, M., Performance Management – Key strategies and Practical Guidelines, Kogan
Page

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC2/HR Labour Welfare and Social Security
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to acquaint the students with the significance
and processes of Labor Welfare activities and Social Security measure
adopted by the organizations.

Course Outcomes:

CO1: Students will be able to recall different terms used in labour welfare and social security.
CO2: Students will be able to describe the labour inspection system in factories.
CO3: Students will be able to illustrate various social welfare facilities.
CO4: Students will be able to compare various welfare facilities provided by employers in
factories.
CO5: Students will be able to evaluate the various social security measures provided to employees
in factories.
CO6: Students will be able to develop labour welfare and social security measures for the
employees of middle scale organisations.
Course Contents:

UNIT-I

Labor Welfare Activities: Concept and Significance, Origin of Labor Welfare activities, Theories of
Labor Welfare; Statutory Welfare Provision in Factory Act; Labor Welfare Funds; Labor Inspection
System.

UNIT-II

Critical Estimate of Welfare Work by Employers, Local Bodies and Trade Unions; Welfare of
Unorganized Labor; ILO and Labor Welfare

UNIT-III

Some Special Welfare Activities: Grain Shop Facilities, Educational Facilities, Medical and
Reorientation, Workers education scheme; Industrial safety; Industrial housing; Industrial health;
Industrial hygiene.
 UNIT-IV

Social Security: Concept and Importance; Employees‟ Compensation in India; Sickness Insurance
in India; Unemployment Insurance in India; Old Age and Invalidity Security; Social Security
Measures in the selected Countries (England, Japan & U.S.A.).

Suggested Readings:

1. Dale Yoder, Personal Management and Industrial Relations, Tata McGraw Hill.
2. Monappa, Arun, Industrial Relations, Tata McGraw Hill.
3. Sharma, A.M., Aspects of Labour Welfare and Social Security, Himalaya Publishing
House
4. Sivarethinamohan, R., Industrial Relations and Labour Welfare, PHI Learning
Private Ltd.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC3/HR Managing Interpersonal and Group Processes
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The purpose of this course is to advance understanding regarding

interpersonal and group processes and help the students to examine and
develop process facilitation skills mainly through laboratory and other
experience based methods of learning.

Course Outcomes:

CO1: Students will be able to define different concepts of Interpersonal and group processes.

CO2: Students will be able to explain interpersonal behaviour.

CO3: Students will be able to demonstrate the role of transactional analyses in interpersonal
behaviour.

CO4: Students will be able to compare various group decision making techniques.

CO5: Students will be able to evaluate the role of negotiations in group conflicts.

CO6: Students will be able to construct their own interpersonal behaviour model.

Course Contents:
UNIT-I

Group dynamics: types of groups, group properties, roles, norms, status and size, stages of group
development and change; Group cohesiveness: factors contributing to group cohesiveness, Influence
processes- power and politics in groups.

UNIT-II

Interpersonal communication: Uncertainty reduction theory, Social exchange theory, Cognitive

dissonance theory; Interpersonal awareness and feedback process- Transactional Analysis;
Interpersonal trust; Competition and cooperation.

UNIT-III
Group decision making: The Vroom Yetton Model, Techniques of group decision making,
Advantages and disadvantages of group decision making; Group synergy; Team building.
 UNIT-IV

Inter-group relation and conflict: nature and types of conflicts, causes of conflicts and remedial
measures of group conflicts, Role of Negotiation in group conflicts; distributive and integrative
negotiation, third party negotiation; Fundamental interpersonal relations orientation (FIRO-B).

Suggested Readings:

1. Chandan, J S, Organizational Behaviour, Vikas Publication.

2. Kolb, D., Organizational Behaviour: Practical Readings for Management, Englewood
Cliffs, Prentice Hall Inc.
3. Mainiero, L A & Tromley C L., Developing Managerial Skills in OB, Prentice Hall of India,
4. Moore, M D., Inside Organizations: Understanding the Human Dimensions, Sage.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC4/HR Counselling Skills
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: To develop basic skills among students to independently handle a wide range
of employee counseling and performance counseling.

Course Outcomes:

CO1: Students will be able to recall different terms used in counselling.

CO2: Students will be able to explain conceptual framework of counselling.
CO3: Students will be able to demonstrate the process of counselling.
CO4: Students will be able to differentiate between theories of counselling.
CO5: Students will be able to evaluate practical solutions to human behaviour related problems in
the organization.
CO6: Students will be able to develop their own model of counselling.

Course Contents:

UNIT-I

Introduction to Counseling- Emergence, Growth, Definition, Need, Goal, Role and Characteristics
of Counselor and Counselee, Difference between Counseling and Psychotherapy, and General
Principles of Counseling
UNIT-II

Approaches to Counseling- Psycho-analytical (Sigmund Freud Theory), Therapeutic (Alfred Adler

Theory), Behaviouristic (B. F. Skinner Theory), Cognitive (Albert Ellis Model) and Humanistic
Approaches (Carl Rogers Approach);

UNIT-III

Counseling Process- 5-D Model, the Phases of Counseling Process, Counseling Environment and
Procedure, and the Core Conditions of Counseling; Counselor‟s Attitude and Skills of Counseling-
Verbal and Non-verbal Communication Modalities, Listening Skills, Listening Barriers and
Strategies to Overcome Listening Barriers;
 UNIT-IV

Organizational Applications of Counseling Skills- Identifying Problems and Coping Strategies with
regard to Occupational Stress and Performance Management; Special Problems in Counseling-
Selection of Counseling Strategies and Interventions, Changing Behavior through Counseling;
Ethical and Legal Aspects of Counseling, and Current trends in Counseling

Suggested Readings:

1. Cormer, L.S., and Hackney, H., The Professional Counselor's Process Guide Helping,
Englewood Cliffs, Prentice Hall Inc.
2. Moursund, J., The Process of Counseling and Therapy, Englewood Cliffs, Prentice Hall
Inc.
3. Munro, C A, Counseling: A Skills Approach, Methuen.
4. Reddy, Michael, Counseling at Work, British Psychological Society and Methuen.
5. Rao, S. Narayana, Counselling and Guidance, Tata McGraw Hill.
6. Gladding, S. T, Counseling- A Comprehensive Profession, Pearson.
7. Singh, Kavita, Counselling Skills for Managers, Prentice Hall of India.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC5/HR Organizational Change and Intervention Strategies
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)
Course Objective: The objective of this paper is to make the students learn about the
organizational change and prepare them as change facilitators using the
knowledge and techniques of behavioral science.

Course Outcomes:

CO1: Students will be able to recall different concepts of organisation change and intervention
strategies.
CO2: Students will be able to explain the process of organisation changes.
CO3: Students will be able to demonstrate the various intervention strategies.
CO4: Students will be able to appraise the process of organisation changes.
CO5: Students will be able to evaluate the role of change agents.
CO6: Students will be able to develop their own consultancy model for corporate sector.

Course Contents:

UNIT-I
Organizational Change: The domain of change, concept, Change Agents, Strategic management of
change; Managerial approaches for implementing change; Models of Organizational Change, Kurt
Lewin‟s Models of Change, Huse‟s 7 stages model of change

UNIT-II
Change Management: Understanding the Change Process, Facilitating Change, Dealing with
Individual and Group Resistances, Intervention Strategies and Develop Learning Organization.
Organizational Diagnosis- Meaning & Importance, Weisbord‟s model of Organizational Diagnosis
and Methods of obtaining diagnostic information

UNIT-III
Organizational Development: An overview, Steps in OD process, General OD Competencies, OD
Skills, Values, Assumption and Beliefs in OD; Designing OD Interventions- Interpersonal, Team,
Intergroup, Structural and Comprehensive Interventions; Evaluation of Organizational Development
Interventions
 UNIT-IV

Organizational Culture & Change; Corporate Culture, Types of Culture, Importance, Nature, Formal
& Informal Components of Organizational Culture, Designing for Cultural Change; Organizational
Culture & Leadership; Emerging Trends in Organizational Culture; Ethics of OD Professionals and
Future of OD.

Suggested Readings:

1. French, W. H. and Bell, Organization Development, Prentice Hall of India.

2. French, W. H., Organization Development Theory, Practice and Research, Prentice Hall of India.
3. Singh, K., Organization Change and Development, Excel Books
4. Huse, F. E. and Cummings, T. G., Organization Development and Change, West.
5. De Nitish, Alternative Designs of Human Organizations, Sage.
6. Harvey, D.F. and Brown, D.R., An Experiential Approach to Organization Development, Prentice Hall
Inc.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
MCOM/GEN/4/DSC6/HR Global Human Resource Management
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to develop a diagnostic and conceptual
understanding of the cultural and related behavioral variables in the Human
Resource Management of global organizations.

Course Outcomes:

CO1: Students will be able to describe the concept of global human resource management.
CO2: Students will be able to discuss the human and cultural variables in global organisations.
CO3: Students will be able to interpret the various dimensions of Hofstede‟s study.
CO4: Students will be able to compare various studies related to culture.
CO5: Students will be able to evaluate various HRM practices prevailing in various global
organisations.
CO6: Students will be able to formulate negotiation process in cross cultural context.

Course Contents:

UNIT-I

Human and Cultural Variables in Global Organizations: Culture and values, Cross Cultural
Differences and Managerial Implications

UNIT-II

Cultures in Organizations and Hofstede's Study – Cultural dimensions and their HR and managerial
implications

UNIT-III

Evolution of Global Organizations: Cross Cultural Leadership, Motivation and Decision Making,
Cross Cultural Communication and Negotiation.

UNIT-IV

Human Resource Management in Global Organizations: Selection, Source criteria for International
Assignment, Compensation and Appraisal System.
Suggested Readings:

1. Adler, N.J., International Dimensions of Organizational Behaviour, Kent Publications.

2. Bartiett, C. and Ghoshal, S., Transnational Management: Text, Cases and Readings in
Cross Border Management, Irwin.
3. Dowling, P.J., International Dimensions of Human Resource Management, Wadsworth.
4. Hofstede, G., Cultures Consequence: International Differences in Work Related Values,
Sage.
5. Marcis, D. & Puffer, S.M., Management International: Cases, Exercises and Readings,
West Publishing.
6. Mead, R., International Management: Cross Cultural Dimensions, Blackwell.
7. Ronen, S., Comparative and Multinational Management, John Wiley.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
 OPEN
ELECTIVES
MCOM/GEN/9/OEC1 Corporate Governance and Business Ethics
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objective: The objective of this course is to sensitize the students about the various
ethical and corporate governance issues in business management in the
current environment.

Course Outcomes:

CO1: Students will be able to describe the different concepts of corporate governance.

CO2: Students will able to explain the ethical dimension of doing business.

CO3: Students will be able to demonstrate the skills in implementing governance related matters

CO4: Students will be able to examine the different issues pertaining to corporate social
responsibility of business.

CO5: Students will be able to evaluate the regulatory aspects of corporate governance.

CO6: Students will be able to design practical ways of inculcating ethics in various functions and
operations of business.

Course Contents:

UNIT-I

Evolution of corporate governance; developments in India; regulatory framework of corporate

governance in India; SEBI guidelines on corporate governance; reforms in the Companies Act

UNIT-II

Corporate management vs. governance; internal constituents of the corporate governance; key
managerial personnel (KMP); chairman- qualities of a chairman, powers, responsibilities and duties
of a chairman; chief executive officer (CEO), role and responsibilities of the CEO.
 UNIT-III

Introduction to Business Ethics: The concept, nature and growing significance of Ethics in Business,
Ethical Principles in Business, Ethics in Management, Theories of Business Ethics, Ethical Issues in
Business, Business Ethics in 21st Century.

UNIT-IV
Ethics in various functional areas of Business: Ethics in Finance, Ethics in HRM, Ethics in
Marketing, Ethics in Production and Operation Management.

Suggested Readings:

1. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press,
Delhi.
2. Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford University
Press.
3. Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social
Responsibility-A European Perspective, Edward Elgar.
4. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, New
Delhi.
5. Manuel G. Velasquez, Business Ethics, Pearson Prentice Hall.
6. Ravindranath B. & Narayana B., Business Ethics, Vrinda Publications Pvt. Ltd

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.
 MCOM/GEN/9/OEC2 Fundamental of Commerce
Time: Three Hours Maximum Marks=100
(External = 70 Marks and Internal = 30 Marks)

Course Objectives: The course aims to understand the fundamental of commerce to managerial
decision making.

Course Outcomes:

CO1: Students will be able to understand the role of commerce in society and economic.

CO2: Students will be able to comprehend the significance of financial planning.

CO3: Students will be able to demonstrate the skills required to develop a holistic approach towards
Investment in various avenues.

CO4: Students will be able to understand the value of portfolio and loan management.

CO5: Students will be able to describe the basic concept of income tax.

CO6: Students will be able to understand the tax benefit of investment with regards to
retirement.

Course Contents:
UNIT-I

Concept and characteristics of business. Objectives of business - Economic and social, role of profit in
business. Classification of business activities: Industry and Commerce. Industry - types: primary,
secondary, tertiary - Meaning and sub types. Commerce - trade: types (internal, external, wholesale and
retail; and auxiliaries to trade: banking, insurance, transportation, warehousing, communication, and
advertising. Business risks - Meaning, nature and causes.

UNIT-II
Personal Finance: Meaning and importance; Financial planning: meaning, process and role of financial
planner; Risk profiling: client data analysis, life cycle, wealth cycle; Asset allocation: Strategic, Tactical,
Fixed and Flexible.
 UNIT-III
Investment Management: meaning and importance. Investment avenues: equity, debt, gold, real estate,
mutual funds, exchange traded funds. Portfolio management: meaning, construction, evaluation and
revision. Loan management: meaning, types, importance and assessment.

UNIT-IV
Tax planning: basic terms of income tax, advance tax, tax deduction at source, deductions under section
80C, 80 CCC, 80 D and 80 G; Taxation of investment products; Retirement planning; Management of
nomination, power of attorney and will.

RECOMMENDED READINGS:
1. Kapoor Jack R, Personal Finance, The McGraw-Hill companies.

2. Huang. Stanley S C and Randall, Maury R., Investment Analysis and Management.Allyn and
Bacon.

3. Gaungully, Ashok, Insurance Management, New Age Publishers, New Delhi.

4. Ahuja, G K & Gupta Ravi. Systematic Approach to Income Tax, Allahabad, Bharat Law House.

5. Pandian, Security Analysis and Portfolio Management, Vikas Publishing House, New Delhi.

Important Instructions for the Course Coordinator and the Examiner:

 The list of cases and specific references including recent articles will be announced in the
class at the time of launching of the course by the Course Coordinator.

 As per ordinance 2021-22 approved by Academic Council held on 24.07.2021:

For End-term examination of 4/3/2 credit course, the examiner is required to set 9/7/5
questions in all where the first question will be compulsory consisting of five short answer
type questions (2 marks) covering the whole syllabus, in addition to 8/6/4 long answer type
questions two from each unit. The students shall be required to attempt 5/4/3 questions in
all, selecting compulsory question of 10 marks and one question from each unit.