M.

Com Syllabus 2021-23

PG DEPARTMENT OF COMMERCE
M.COM. SYLLABUS
FIRST SEMESTER

SL. NO. SUBJECT MARKS (100) PAPER

1.1 MANAGERIAL ECONOMICS 80+ 20 101
1.2 MCOB 80+ 20 102
1.3 ADVANCED STATISTICAL ANALYSIS 80+ 20 103
1.4 ACCOUNTING FOR MANAGERIAL DECISION 80+ 20 104
1.5 FINANCIAL MANAGEMENT 80+ 20 105

SECOND SEMESTER

SL. NO. SUBJECT MARKS (100) PAPER

2.1 BUSINESS ENVIRONMENT 80+ 20 201
2.2 MARKETING MANAGEMENT AND 80+ 20 202
ADVERTISEMENT
2.3 STRATEGIC FINANCIAL MANAGEMENT 80+ 20 203
2.4 COMPUTER APPLICATION IN BUSINESS 80+ 20 204
2.5 HUMAN RESOURCES MANAGEMENT 80+ 20 205

THIRD SEMESTER

SL. NO. SUBJECT MARKS (100) PAPER

3.1 TAX PLANNING AND MANAGEMENT 80+ 20 301
3.2 INTERNATIONAL BUSINESS AND FINANCE 80+ 20 302
3.3 FINANCIAL INSTITUTION, MARKET AND 80+ 20 303
SERVICES
3.4 ACCOUNTING STANDARD & CORPORATE 80+ 20 304
REPORTING
3.5 RESEARCH METHODOLOGY 80+ 20 305

FOURTH SEMESTER

SL. NO. SUBJECT MARKS (100) PAPER

4.1 MANAGEMENT INFORMATION SYSTEM 80+ 20 401
4.2 PROJECT MANAGEMENT AND FINANCING 80+ 20 402
4.3 PORTFOLIO MANAGEMENT 80+ 20 403
4.4 INDIA’s FOREIGN TRADE AND INVESTMENT 80+ 20 404

4.5 DISSERTATION AND VIVA 80+ 20 405

ST RD
1 &3 SEMESTER 50 MARKS INTERNAL ASSIGNMENT AND 50 MARKS HOME ASSIGNMENT
ND TH
2 &4 SEMINAR PRESENTATION & VIVA 100 MARKS

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 M.Com Syllabus 2021-23

FIRST SEMESTER

PAPER: 101- MANAGERIAL ECONOMICS

Marks: 100 (80+20)
Objectives: This course aims to develop managerial perspective to economic
fundamentals as an aid to decision making under given environmental
constraints.
UNIT –I
Nature and Scope of Managerial Economics, Economic Theory and Managerial
Theory, Managerial Economist’s Role and Responsibilities, and Objectives of
Business Firm. Demand Analysis: Determinants of Demand, demand estimation
of durable and non durable products. Demand forecasting techniques. Theory of
Consumer Choice: Cardinal Utility Approach, Indifference Curve Approach.
UNIT- II
Production Theory: Production Function, Law of Variable Proportion, Law of
Returns to Scale, Economics of Scale, Cost Concepts, Short and Long Run Cost
Functions - their Nature, Shape and Inter Relationship.
UNIT- III
Price Determination: Methods of Price Determination, Characteristics of Different
Market Structure, Price Determination under Perfect Competition, Monopolistic
Competition, Oligopoly and Monopoly. Price Discrimination, Transfer Pricing,
Dumping.
UNIT – IV
Business Cycles: Nature and Phases of Business Cycle. Theories of Business
Cycles- Monetary, Innovation, Cobweb, Samuelson and Hicks Theories. Inflation:
Meaning, Characteristics and its effects.
References
1. Varshney R.L., and maheswari K.L., Managerial Economics, (sultan Chand & sons )
2. Mote, V.L., Paul S & Gupta, G.S., Managerial Economics Concepts & cases ( Tata mcgrawhill)
3. Dwivedi, D.N, Managerial Economics, (Vikas Publication House)
4. Chopra OP: Managerial Economics, s ( Tata Mcgrawhill)
5. Mishra & Puri, Economics for Management : text and cases (Himalaya)
6. H.L. Ahuja, Business Economics: Micro & Macro, (S.Chand & Co. Ltd.)

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PAPER: 102 - MANAGEMENT CONCEPT AND

ORGANIZATIONAL BEHAVIOR
Marks: 100 (80+20)
Objectives: the objectives of this course are to help students understand the
conceptual framework of management and organizational behavior.
UNIT –I

Schools of Management Thoughts: Nature and Scope of Management, Traditional

Theories of Management., Human Behavior and Social System School; Decision Theory
School; System School; Contingency Theory of Management Functions of a Manger.

UNIT- II

Managerial Functions: Planning Concept, Significance, Types: Organizing Concept,

Principles, types of Organizations, Authority , Responsibility, Power, Delegation,
Decentralization. Staffing, Directing, controlling and Communication.

UNIT- III

Organizational behavior: Concept and Significance: Relationship Between Management

and Organizational Behavior Ethical Perspectives : Attitudes, Perception And
Personality. Organizational culture. Stress management, Power conflicting resolutions.

UNIT – IV

Team Development: Leadership Concept; Leadership Styles; Theories- Trait Theory,

Behavioral Theory, Fielder’s Contingency Theory; Situational Theory; Likert’s Four
Systems of Leadership.

Motivation : process of Motivation : Theories Of Motivation : Maslow’s Need Hierarchy

Theory, Mc Gregor’s Theory X & Y Mc Clelland’s Need Theory, Victor Vroom’s
Expectancy Theory, Herzberg’s Two Factor Theory, Skinners’s Reinforcement Theory.

References

1. Michael, V.P.: Organisational Behaviour and managerial effectiveness , S Cand ,

2. Dr. Inder jeet & Dr. Suman solanki,organization behavior,Taxmann
3. Aswathappa, K; Organisational Behaviour , Himalaya Publishing House, Mumbai.
4. Koontz,Harold, Cyril O’Donnell and Heinz Weihrich: Essentials of Management, Tata
McGrawHill, N.Delhi.
5. Luthans Fred: Organisational Behaviour, McGrawHill, New York.
6. Robbins, Stephen P, and Mary Coulter: Management, Pearson Education
7. Sukla Madhukar: Understanding Organisations: Organisation Theory and Practice in
India, PH, New Delhi.
8. Terry G.R: Principles of Management
9. Drawker, Peter: Practice of Management.
10. Prasad, L.M: Principles of Practice of Management.
11. Neeru Vasishth-Taxmann

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 M.Com Syllabus 2021-23
PAPER: 103 - ADVANCED STATISTICAL ANALYSIS
Marks: 100 (80+20)
Objectives: The course aims at making the students learn the application of statistical
tools and techniques for decision making.
UNIT –I
Univariate Analysis: An overview of Central Tendency, Dispersion and skewness
& kurtosis

UNIT- II
Probability Theory – Probability-Classical, Relative and Subjective Probability,
Addition And Multiplication Probability Models- Conditional Probability And Bayes
Theorem.
Probability distributions, Binomial, Poisson and Normal Distribution, Their
Characteristics and Application.
UNIT- III
Data types, Data Collection and Analysis: Sampling, need, Errors and Methods
of Sampling, Probability and Non-Probability Method, Sampling and Non-
Sampling Errors, Law of Large Numbers and Central Limit Theorem, Sampling
Distribution and Their Characteristics.
UNIT – IV
Theory of Estimation and Testing of Hypothesis. Significance Test of Large
Sample and Small Sample Test : T-test , Z-test, and F-test, Non Parametric Test:
Chi-Square Test, Sign Test, Rank Sum Test, one Sample Runs Test, H Or
Kruskal Walls Test.
References
1. S.P Gupta, Statistical Methods. (Sultan Chand ad Sons).
2. S.C. Gupta, Fundamentals of Statistics.(Himalaya Publishing House).
3. Digambar patri, business statistics, kalyani publisher
4. D.N. Elhance, Beena Helhance and B.M Agarwal: Bussiess Statistics(Kitab
Mohal).

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 M.Com Syllabus 2021-23
PAPER: 104 - ACCOUNTING FOR MANAGERIAL DECISION
Marks: 100 (80+20)
Objectives: The objectives of this course are to acquaint students with the accounting
concepts, tools and technique for managerial decision.
UNIT –I
Financial Statement Analysis, Interpretation and Criticism – Trend Analysis-
Trend Analysis –Financial Ratio Analysis; Solvency Ratios, Leverage Ratios and
Capital Structure Ratios- Fund Flow Statement & Cash flow Statements .Present
Practices Regarding Published Accounts.

UNIT- II
Costing and Break-Even Analysis : Concept Of Marginal Cost ;Cost-volume-
Profit Analysis ;Break-Even Analysis ;Decisions Regarding Sales-Mix ,Make or
Buy Decisions and Discontinuation of a Product Line.
UNIT- III
Budgeting: Definition of Budget: Essential of Budgeting; Types of Budget-
Functional Budget, Cash Budget, and Flexible Budget .
UNIT – IV
Standard costing and Variance Analysis: Standard Costing As A Control
Technique; Variance Analysis-Meaning and Importance , Kinds of Variance And
Their Uses; Materials, Labour and Overhead Variance and sales Variance.

References:
1. M.N Arora. cost accounting,Vikash publication
2. Jawaharlal:Adv.Management Accounting-s.Chand,New Delhi.
3. Jain & Narang,cost accounting,Kalyani Publishers.
4. Lall, B.M., and I.C. Jain: Cost Accounting: Principles and practice, Prentice Hall,
Delhi.
5. Pandey, I.M.: Management Accounting, VIKAS publishers.
6. Dr. S Kr paul,management accounting,new central book agency,

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 M.Com Syllabus 2021-23
PAPER: 105 - FINANCIAL MANAGEMENT
Marks: 100 (80+20)
Objectives: The objective of this course is to acquaint students with the conceptual
framework of financial management and its applications under various
environmental constraints.
UNIT –I
Meaning Nature and Scope of Finance. Financial Goal- Profit vs. Wealth Maximization.
Finance Functions - Investment, Financing and Dividend Decisions.
Capital Budgeting – Investment Evaluation Criteria – Payback Period, Accounting Rate
of Return, Net Present Value Internal Rate of Return and Profitability Index. Risk
Analysis in Capital Budgeting.

UNIT- II
Operating and Financial Leverage – measurement of Leverage, Effects of Operating and
Financial Leverage on Profit, Combined Financial and Operating Leverage.
Capital Structure Theories- Traditional Approach, Net Income Approach, Net Operating
Income Approach, and MM Hypothesis, Determinants of Capital Structure Decision.

UNIT- III
Cost of Capital: Meaning and Significance of Cost of Capital, Calculation of Cost of
Dept. Preference Capital, Equity Capital and Retained Earnings. Combined Cost of
Capital.
Dividend Policies – Issues in Dividend Policies, Walter’s Model, Gardon’s Model
(Relevance Concepts) MM Hypothesis (Irrelevance Concepts) Determinants of Dividend
Policy, Dividend Policy in Practice- Forms of Dividend Policy.

UNIT – IV
Management Of Working Capital- Meaning, Significance, And Types Of Working
Capital, Need For Working Capital- Concept Of Operating Cycle, Estimation Of
Working capital Requirement, Financing of Working Capital.
Dimensions of Working Capital Management – Management Of Inventories Receivable
And Cash.
References:

1. Pandey, I.M: Financial Management(Vikas).

2. Chanda P: Financial Management; Theory & Practice(Tata McGraw Hill).
3. Khan M.Y & Jain P.K:Financial Management; Text & Problems(Tata McGraw Hill).
4. Sharma R.K and Gupta S.K: Financial Management(Kalyani).
5. T.P.Ghosh: Accounting and Finance for Managers(Taxmann).

SECOND SEMESTER

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 M.Com Syllabus 2021-23
PAPER: 201 - BUSINESS ENVIRONMENT
Marks: 100 (80+20)
OBJECTIVES: The objective of study is to develop the ability to understand and scan
business environment analyze opportunities and take decisions under uncertainty.
UNIT - 1 : An overview of business environment
Meaning, nature, and characteristics of modern business .meaning and
significance of business environment, types of environment internal and external,
micro and macro. Environmental analysis-process, Benefits and limitations.
UNIT - 2 : Economic environment
Nature of the economy, structure of economy ,economic policies, economic
conditions, Govt. policies, NITI Aayog, Industrial policies , EXIM policy, public
sector , private sector , industrial sickness ,MSME
UNIT - 3 : Political and legal environment
Government and business, FERA and FEMA, Consumer protection Act,
Protection of patents, Protection of trade marks. Competition Act.
UNIT – 4 : Socio-cultural Environment:
Business and society, Nature and impact of culture on business, Consumerism,
Social responsibilities of business, business ethics ,Social audit.

REFERENCES
1. Cherunilam F. Business Environment: text and cases (Himalaya)
2. Aswathappa k.E Essentials of business environment.(Himalaya)
3. Agrawal and diwan, Business Environment (excel)
4. Mishra and puri Economic Environment of Business (Himalaya)
5. Jain P.C., Government and business policy(Galgotia)
6. Ghosh B. Economic Environment of business (vikas)
7. Adhikary M. Economic Environment of business (Sultan chand)

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 M.Com Syllabus 2021-23
PAPER: 202 - MARKETING MANAGEMENT AND
ADVERTISEMENT
Marks: 100 (80+20)

Objective: the objective of the course is to facilitate understanding of the

conceptual frame work oh marketing and its application in decision making under
various environmental constraints.
UNIT - 1
Introduction, Evolution of marketing ,concepts of marketing ,Marketing mix ,
Strategic marketing planning and overview .
Market analysis and selection, Marketing environment macro and micro
components and their impact on marketing decision , market segmentation and
positioning.
UNIT - 2
Product decision ,product classification ,major product design ,product line and
product mix , branding , packaging and labeling ,product life cycle, new product
development , and consumer adoption process.
UNIT - 3
Pricing decisions, Factors influencing pricing decisions ,pricing policies and
strategies discounts and rebate.
UNIT- 4
Promotion and distribution decisions, promotion mix advertising, personal selling,
sales promotion, publicity and public relations . Nature function and types of
distribution channels, distribution channel intermediaries, channel management
decisions.
CRM- Customer relationship Management concept and functions.
References
1. kotler Phillips and Gray Armstrong :principles of marketing ,(PRENTICE HALL)
2. Kotler Phillips ; Marketing management (prentice hall)
3.RAMASWAMY V.S and Namkumari. Marketing management (macmillan)
4. Srinivasan r. case studies in marketing (prentice hall)
5.F.CHERUNILAM Industrial marketing .(Himalaya).

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 M.Com Syllabus 2021-23
PAPER: 203 - STRATEGIC FINANCIALMANAGEMENT
Marks: 100 (80+20)
Objectives: The objective of the course is to acquaint students with the advanced
concepts of financial management and the application of the same in developing
financial strategies for organization.
UNIT - 1
Nature and value of Strategic Management, dimension of strategic decisions,
benefits and risk of strategic Management
Financial policy and strategic planning; changing face of financial management.
Linkage between corporate strategy and financial strategy
UNIT - 2
Investment decisions under risk and uncertainty, techniques of investment
decisions –risk adjusted discount, rate, certainty equivalent factor, statistical
method, sensitivity analysis.
Unit - 3
Expansion and financial restructuring; merger and amalgamation, corporate
restructuring, expansion strategy, reason for merger, benefit and cost of merger:
evolution of merger proposal
Leasing; meaning, importance, type’s tax, evolution of lease from point of view of
lessor and lessee; lease vs buy decision.
UNIT - 4
Managing of financial risk with derivatives, types of corporate risk, derivative
securities, hedging risk future contracts, and forward contracts option swaps
insurance, risk mgt tools and practice, corporate governance and ethical
business strategy.
REFERENCE;
1. Chandra prasanna financial management. TATA MC GRAW HILL.
3. Hamlon jane ; financial management and decisionmaking. PHI (New Delhi)
4. Pandey I.M. financial management, vikas publication Delhi.
5. Smith c.w. and D.s. wilford managing financial risk Harpor and Row NY.

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 M.Com Syllabus 2021-23

PAPER: 204 - COMPUTER APPLICATION IN BUSINESSS

Marks: 100 (Theory-60+practical-40)
UNIT- 1
Word processing: introduction to MS- WORD, Creation and editing, of Text files.
Find and replace, cut, copy, paste, text formatting and spacing, fonts, indents,
page setup, page numbering, header and footer, print setting, spell check,
creation of tables, drawing, simple objects, mail merge facility.
Spread sheet: introduction to MS- EXCELL, worksheet, cell, range, toot bars,
creation of worksheet, editing, insertion of columns, rows, deletion of columns
and rows, formatting data, copying and moving data, manipulation of worksheet
data, use of formula, drawing different types of charts, printing of worksheet data.
UNIT – 2
Presentation: introduction to MS- Power point, preparation and presentation of
slides, creation of graphs, table, organization charts, addition of new slides,
changing slides layouts, slide show.
Accounting package: introduction to Tally ERP 9, preparation of vouchers,
invoice and salary statement, maintenance of inventory records, maintenance of
accounting books and financial accounts, balance sheet, financial report
generation
UNIT-3 Theory Application of Tally ERP 9.0 (sixth Series) with GST
UNIT-4 practical of unit-1, unit-2 and unit-3

REFERENCE
1- Computer aided management, sanjeev Gupta, Excel Books.
2- MS office k k shahjahan, Excel Books.
3- Data and computer communications ,williiam stallings, prentice hall
4- Data communication and networking, Behrouz a. forouzan, McGraw hills.

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 M.Com Syllabus 2021-23

PAPER: 205 - HUMAN RESOURCES MANAGEMENT

Marks: 100 (80+20)
Unit 1
Introduction to Human Resource Management: Introduction, Concept of Human
Resource Management, Scope of Human Resource Management, History of
Human Resource Management, Function of Human Resource Management,
Role of HR Executives.
Human Resource Planning: Process of Human Resource Planning, Need for
Human Resource Planning, HR Forecasting Techniques, Successful Human
Resource Planning
Unit -2
Recruitment and Selection: Concept of Recruitment, Factors Affecting
Recruitment, Sources of Recruitment, Recruitment Policy, Selection, Selection
Process, Application Forms, Selection Test, Interviews, Evaluation, Placement,
Induction.
Training and Management Development: Meaning of Training, Area of Training,
Methods of Training, Concept of Management Development, Management
Development Methods, Differences Between Training and Development,
Evaluation of Training and Management Development.
Unit -3
Performance Appraisal: Concept and Need for Performance, Reviews, Overview
of Performance Appraisal, Types of Appraisal Methods, 360 degree appraisal,
Benefits.
Compensation Management: Wage and Salary Administration, Managing
Wages, Concept of Rewards and Incentives, Managing Benefits in
Organisations.
Unit - 4
Grievance and Grievance Handling & Redressal Procedure:
Concept of Grievance, Causes of Grievances, Forms and Effects of Grievance,
the Grievance Handling Procedure, Need for Grievance Redressal Procedure
Employee Welfare and Working Conditions: Concept of Employee Welfare,
Welfare Measures, Types, Employee Welfare Responsibility, the Business
Benefits of Employee Welfare Activities
REFERENCE :

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 M.Com Syllabus 2021-23
1. Armstrong, M. (1995). Armstrong's handbook of human resource management
practice. Kogan Page. 147.
2. Dessler, Garry, ‘Human Resources Management’, Prentice Hall, New Jersey,
1997.
3. Aswathappa K, „Human Resource Management’, Fifth Edition, Tata McGraw-Hill
companies, 2008.
4. Mirza S Saiyadain, ‘Human Resources Management’, Third Edition, Tata
McGraw-Hill Publishing Company Ltd, New Delhi, 2003.
5. Bhatia S K, ‘Human Resource Management’, Deep and Deep Publication Pvt
Ltd, 2006.

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 M.Com Syllabus 2021-23

2ND YEAR
THIRD SEMESTER

SL. NO. SUBJECT MARKS (100) PAPER

3.1 TAX PLANNING AND MANAGEMENT 80+ 20 301
3.2 INTERNATIONAL BUSINESS AND FINANCE 80+ 20 302
3.3 FINANCIAL INSTITUTION, MARKET AND 80+ 20 303
SERVICES
3.4 ACCOUNTING STANDARD & CORPORATE 80+ 20 304
REPORTING
3.5 RESEARCH METHODOLOGY 80+ 20 305

FOURTH SEMESTER

SL. NO. SUBJECT MARKS (100) PAPER

4.1 MANAGEMENT INFORMATION SYSTEM 80+ 20 401
4.2 PROJECT MANAGEMENT AND FINANCING 80+ 20 402
4.3 PORTFOLIO MANAGEMENT 80+ 20 403
4.4 INDIA’s FOREIGN TRADE AND INVESTMENT 80+ 20 404

4.5 DISSERTATION AND VIVA 80+ 20 405

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 M.Com Syllabus 2021-23
THIRD SEMESTER

PAPER: 301 - Tax Planning and Management

Marks: 100 (80+20)

Objective: To gain knowledge about the direct and international tax laws in force for the
relevant rules and principles emerging from leading cases, to provide and insight into
practical aspects and apply the provisions of laws to various situations.

Unit I
Nature and Scope of Tax Planning: Nature, Objectives of Tax Management, Tax
Planning, Tax Avoidance & Tax Evasion, Assessment Year, Previous Year, Assessee –
types, Residential status, Non-resident Indians.
Unit II
Deductions, clubbing of income, set off and carry forward, Assessment of income and
Computation of tax liability of Various Entities a. Individual including non-resident b.
Company c. Trust d. firm
Unit-III
Tax Management:Advance payment of tax, TDS and TCS
Return and Assessment Procedure a. Return of Income b. Assessment Procedure c.
Interest and fees, d. e. Survey, Search and Seizure e. Refund, demand and recovery
Unit-IV
a. Business Restructuring :- a. Amalgamation b. Demerger c. Slump sale d.
Conversion of sole proprietary business to company e. Conversion of firm into
company f. Conversion of private limited company / unlisted public company into
LLP (Limited Liability Partnership)
b. International Taxation:-
 Transfer Pricing including specified domestic transactions
 Techniques for determination of Arm’s Length Price
 Advance Pricing Agreement – Concept and Application
 Safe Harbor Rules & their capitalization

References:

1. Singhania, Vinod K. and Monica Singhania. Corporate Tax Planning. Taxmann

Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish. and Ravi Gupta. Corporate Tax Planning and Management. Bharat Law
House, Delhi.
3. CA G.Sekar,Direct taxes A Ready reference, Padhuka Publication
4. T.N.manoharan Direct tax laws and international taxation,Snow white publication

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 M.Com Syllabus 2021-23
PAPER: 302 - INTERNATIONAL BUSINESS AND FINANCE
Marks: 100 (80+20)

Objective: The objective of this course is to provide a glimpse of global business

environment and the emerging trends thereof.

UNIT-I International Business, Meaning, Nature, Theories of International Business, Scope,

Competitive Advantage, Problems of International Business, Challenges of
International Business.

UNIT-II Modes of Entering International Business: International Business Analysis, Different

Modes of Entry into International Business Globalization:
Meaning and Definition, Features, Stages of Globalization, Benefits and Demerits
of Globalization Methods of Globalization.

UNIT-III World Trade Organization (WTO): Functions and objectives of WTO, Agriculture
Agreement; GATS; TRIPS AND TRIMS

Regional Economic integration-Levels of regional economic integration, Trade

Creation and diversion effects; Regional trade agreements –EU(European union,
ASEAN,SAARC, NAFTA)

UNIT-IV International Finance: International Financial Institutions-World bank, IMF and

UNCTAD. Balance of payments (BOP) -Importance and components of BOP
Foreign Exchange market: Exchange rate risk, hedging techniques & International
Arbitrage

Reference:
1. InternationalBusiness: Text and Cases P. SubbaRao (Himalaya)
2. InternationalBusiness, Cherunilam (S. Chand)
3. InternationalBusinessEnvironment, F. Cherunilam (Himalaya)
4. InternationalBusiness, V.K. Bhalla&S.Sivaramu (Anmol)
5. InternationalBusiness, K. Aswathappa (TataMc.Graw)
6. International Marketing Management, Varshney & Bhattacharyya(Sultanchand)
7. InternationalFinance,Manju Agarwal, (IIF, Delhi)
8. International Trade& Export Management,F.Cherunilam (Himalaya)
9. Export &Import Management, Acharya&Jain (Himalaya)

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 M.Com Syllabus 2021-23
PAPER: 303 - FINANCIALINSTITUTIONS, MARKETS & SERVICES

Marks: 100 (80+20)

Objectives: The course aims at providing students with an understanding of the structure,
organization and working of financial institutions and markets in India.

UNIT-I Introduction, Nature and Role of Financial System, Indian Financial System,
Financial markets: Money market and capital market, Role and function of SEBI
and RBI.

UNIT-II Commercial Banks: functions, management and investment policies of

commercial banks, present structure, e-banking, e-trading, Recent developments
in commercial banking; Reforms in Banking Sector.

UNIT-III Development banks: Concept, objectives, functions, operational and promotional

activities of development banks: IFCI, ICICI, IDBI, IIBI and NABARD

UNIT-IV Foreign investment: types, trends, implications, Regulatory framework for foreign
investment in India.

Concept of Some Key Financial Services: Mutual Funds, Venture Capital,

Factoring, Forfeiting, Credit Rating, Depositories, Credit Cards, Debit cards,
Housing Finance, Learning, Hire purchase, Merchant Banking.

References:

1. Bhole,L.M.,FinancialMarkets andInstitutions, (Tata McGrawHill)

2. Khan M.Y.,IndianFinancial System, (Tata Mc.GrawHill)
3. Srivastav, R.M., Management ofIndian FinancialInstitutions, (Himalaya)
5. Avdhani,Investment andSecurities Market inIndia, (Himalaya)
6. Giddy,I.H., Global Financial Markets, AITBS.
7. Gordan&Natarajan,Financial Markets &Services, (Himalaya)
8. Varshaney, P.N.,IndianFinancial Systems, (Sultan Chand &Sons)
9. Verma, J.C, Guideto Mutual Funds andInvestment Portfolio, (Bharat Publishing)
10. M.Y. Khan,IndianFinancial System, (Tata Mc.GrawHill)

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 M.Com Syllabus 2021-23
PAPER: 304 – ACCOUNTING STANDARD & CORPORATE REPORTING

Marks: 100 (80+20)

Objective: To provide an understanding to the students regarding Accounting theories,

standards and corporate reporting.

UNIT-I
Accounting Standards in India: Objectives, Process of Standard Setting, scope and
applicability of accounting standard, Advantages and disadvantages of accounting standards

UNIT-II Brief Idea:

About first fifteen accounting standards developed by ASB. (Special emphasis on AS-1, 2,
3,10,11,13 and 14)

UNIT-III Brief Idea:

About other Accounting Standards, Developed by ASB. (Special emphasis on AS-
15,17,18,19,20,21,23, 25 and 27)

UNIT-IV Corporate Reporting: Concept of financial reporting, Qualitative Characteristics of

Financial Reporting, Benefits of Financial Reporting Objective of financial reporting, General
purpose and specific purpose reporting.

References:
1. N. Das Gupta, Accounting Standards: Indian International, Sultan Chand, New Delhi
2. L. S. Porwal, Accounting Theory, Tata McGraw, New Delhi
3. S. Rathore, International Accounting, Tata McGraw, New Delhi
4. D.S.Rowat, Students’ Guide to Accounting Standards, Taxman, New Delhi
5. CorporateFinancial Reporting: Theoryand Practice, Prof. Jawaharlal, (Taxmann)

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 M.Com Syllabus 2021-23
PAPER: 305 - RESEARCH METHODOLOGY (AE)
Marks: 100 (80+20)
Objective: The course is envisaged to provide the student the knowledge and skill related to
conduct of research related to business. This basic course familiarizes the student
with the technicalities of executing a research assignment, in particular the
applied research domain.

UNIT-I Research: Meaning and Definition, Functions of Social Science Research Difficulties
and Limitations of Social Science Research, research in Functional Areas:
Finance, Marketing, Production, Human Resources, and Ethics in Business
Research.

UNIT-II Planning of Research: the planning Process, Selection of a Research Problem,

Sources of Research Problems, Formulation of the Research Problem,
Formulation of the Hypothesis, Research Design.

UNIT–III Managing Research Assignment: Questionnaire Design-Sampling and Fieldwork

Techniques-Measurement and Scaling Concepts-Attitude Measurement.

UNIT-IV Analysis and Presentation: Application of Univariate, Bivariate and Multivariate

methods of Statistical Analysis-Methods of Business Research Report Writing–
Language- Referencing-Bibliography.

References

1. C.R Kothari, New age International publisher

2. Aggarwal Navdeep,Gupta Mohit , Kalyani publisher

3. Naresh ku. Malhotra,Marketing research, pearson Education,New Delhi

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 M.Com Syllabus 2021-23
FOURTH SEMESTER

PAPER: 401- MANAGEMENT INFORMATION SYSTEM

Marks: 100 (80+20)

Objective: To provide an understanding to the students the basic information needs of

manager for the decision making process. The supporting systems which
continuously provide the information to the managers.

UNIT –I Introduction to MIS: concept of information system. Data & information, MIS and
levels of management, Characteristics of MIS, importance and significance of
computer based MIS, Goals of Information System.

UNIT-II Planning & Controlling Information System: Introduction to planning, strategic

information system spanning, tactical and operational planning, business a system
planning, critical success factors, computer aided planning tools, acquisition of
hardware, software and services, hardware evaluation factors, software evaluation
factors, evaluation of vendor support, implementation MIS, problems of MIS.
Controlling information system: Why controls are needed? Information system
controls: input controls, processing control, output controls, storage controls,
procedural controls, physical facility controls, controls for end user computing,
controlling information systems costs, auditing information systems.

UNIT-III Decision support system : introduction, managerial decision making, phases in

decision making, process factors that shape the decision process, architecture of
DSS(DBMS,MBBS,DGMS).Information support for intelligence, Design and
choice phase, DSS as tool for decision making, difference between EDP, MIS and
DSS. Introduction to ERP: concept and importance.
UNIT-IV Application of information system:
i. Accounting information system – order processing, inventory control,
accounts receivable: accounts payable etc.
ii. Financial information system – Cash and securities management, capital
budgeting, financial forecasting, financial planning.
iii. Marketinginformationsystem-sales, product,
managementadvertisingandpromotion, sales forecasting, market research.
iv. Manufacturing information system-process control, product control and
scheduling etc.
v. Human Resources Information System
References:

1. Computer in Business Management an Introduction by James A.O. Brien

2. Management Information Systems: Conceptual Fundamentals, Structure and Development by
Gorden B. Davis Margre the H.Olson.
3. InformationSystemsforModernManagementbyRobertG.Mardick,& Ross.(PrinticeHall)
4.
ManagementInformationSystemforHigherEducationbyCentreforEducationalResearch&Innovatio
ns, Canada.
5. Management Information System by W.S. Jawadekar ,(Tata Mc Graw Hill)
6. Management Information System (Text & Applications)by Mr. C. S. V. Murthy,(Himalaya)

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 M.Com Syllabus 2021-23

PAPER; 402 - PROJECT MANAGEMENT AND FINANCING

Marks: 100 (80+20)
Objective:
The aim of the course is to enable the student to evolve a suitable framework for the preparation,
appraisal, monitoring and control and hedge risk of industrial project.
Unit- 1: Concepts of Project Management: Project – Meaning – Nature- scope -Types of project;
project life cycle; Project management as a profession; Role of project manager.
Unit– II: Project identification and formula: Project environment – identification of investment
opportunities – project screening – prefeasibility study – project selection; project formulation –
stages in project formulation –; project report preparation; planning Commission’s guidelines for
project formulation.

Unit- III : Objectives of Project Planning, monitoring and control of investment projects.
Relevance of social cost benefits analysis, identification of investment opportunities.
Project Preparation: Technical feasibility, estimation of costs, demand analysis and commercial
viability, risk analysis, collaboration arrangements; financial planning; Estimation of fund
requirements, sources of funds. Loan syndication for the projects. Tax considerations in project
preparation and the legal aspects.
Unit IV : Project appraisal: Business criterion of growth, liquidity and profitability, social cost
benefit analysis in public and private sectors, investment criterion and choice of techniques.
Estimation of shadow prices and social discount rate. Project review/control-Evaluation of
project. PERT/CPM. Cost and Time Management issues in Project planning and management.

Suggested Readings;
1. Khan M.Y., Financial Services, 4th ed., McGraw Hill, New Delhi, 2007.
2. Prasanna Chandra, Project Preparation Appraisal and Implementation, 5th ed., Tata
McGraw Hill, 2002.
3. Dietrich J.K. Financial Services and Financial Institutions: Value Creation in Theory
and Practice, Prentice Hall, New Jersey, 1996.
4. Clifford Gray, Project Management, Richard D. Irwin, 2005 (latest Edition).

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 M.Com Syllabus 2021-23

PAPER: 403 - PORTFOLIOMANAGEMENT

Marks: 100 (80+20)

Objective: The Objective of this course is to enable students learn various methods of
building portfolios, evaluation, and revision under various economic
environmental constraints.

UNIT-I Portfolio Management: Meaning, importance and objectives, Phase of Portfolio

Management.

Portfolio Analysis: Estimating rate of return and standard deviation of portfolio

returns; Effects of combining securities; Markowitz risk-return optimization.

UNIT-II Single Index Model: Portfolio total risk, portfolio market risk and unique risk,
Sharpe's optimization solution.

Capital Asset Pricing Model (CAPM)and its assumptions, Capital market

line, Security market line; Risk free lending and borrowing.

UNIT-III Portfolio Revision, Need and constraints, Revision Strategies, Portfolio

Performance Evaluation: Measure of return, Risk adjusted measure of
performance evaluation.

UNIT-IV Market Efficiency: Concept and importance, Random Walk Theory, The Efficient
Market Hypothesis. Forms of Market Efficiency, Weak Form, Semi strong
formand strong form.

References:

1. Barua,Raghunathanand Verma: Portfolio Management ,Tata McGraw Hill,Delhi.

2.Clark,JamesFrancies:Investmentmanagement.McGrawHill,InternationalEdition,New York.
4. BhallaV.K. -Investment Management, Portfolio Analysis-S. Chand,New Delhi
5.FischerD.E.andJordanR.J,SecurityAnalysisandPortfolioManagement,PrenticeHall, Delhi.
7. StrongRobert; Portfolio Construction: Management and Protection, West PublishingCo.
8. SharpeWilliam F.; Portfolio Theoryand Capital Markets, McGraw Hill,New York.

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 M.Com Syllabus 2021-23
PAPER: 404 - INDIA’S FOREIGN TRADE AND INVESTMENT
Marks: 100 (80+20)

Objective:
The objective of this course is to acquaint the students with structure and policy framework of
India’s foreign trade and investments.
Course Outline:
Unit –I India’s Foreign Trade : Pattern and Structure of India’s foreign trade; India’s trade in
service; Terms of trade; India on the world trading map; Analysis of thrust export products and
markets.
Unit –II Foreign Trade Policy and Economic Relations: Policy making body and regulatory
framework; Trends and developments in India’s foreign trade policy; Bilateralism and
multilateralism in India’s trade relations; India and WTO. India’s trade and economic relations
with EU and other regional groupings.
Unit –III Foreign Trade policy: Export Promotion Measures and Facilities: Export promotion
measures and schemes; Export and trading houses, Import facilities for exports; Export
processing/special economic zones (EPZs/SEZs) and 100% EOUs – Policy framework and
operational aspect.
Unit IV Procedural and Documentary Framework – An Overview: Trade operations and
documentation; Procedure for getting started in export – import business. Excise and customs
clearance.
Foreign Trade Finance and Insurance: Pre-shipment and post-shipment finance; Sources and
schemes of foreign trade finance; Exim Bank and foreign trade finance; Coverage of Credit,
transit, commercial and political risks.. Balance of Payment Account: India’s Balance of
Payment account and adjustment policies; foreign reserves and debt situation.
Suggested Readings:

1. Nayyar Deepak, Foreign Trade Sector, Planning and Industrialisation in India, in

Terance J. Byres (ed.), The State Development Planning and Liberalisation in India,
Delhi, 1997.

2. Nayyar Deepak, India’s Exports and Export Policies in 1960, Cambridge University,
Press.

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 M.Com Syllabus 2021-23

PAPER -405 DISSERTATIONS AND VIVA-VOCE

Marks: 100 (50+50)

Every student shall have an appropriate topics elected for doing Dissertation at the beginning of the
third semester and shall submit the same and face a viva-voce at the end of the fourth semester for
evaluation. Dissertation and theViva-Vocecarry50 marks each.

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