THIRUVALLUVAR UNIVERSITY

SERKKADU, VELLORE–632115

M.Com. COMMERCE

SYLLABUS

FROM THE ACADEMIC YEAR

2023 – 2024

P09
CONTENTS
i. PO and PSO Description
ii. PG – Template
iii. Methods of Evaluation & Methods of Assessment
iv. Semester Index.
v. Subjects – Core, Elective, Nonmajor, Skill Enhanced, Ability Enhanced, Extension
Activity, Environment, Professional Competency
1) Course Lesson Box
2) Course Objectives
3) Units
4) Learning Outcome
5) Reference and Text Books
6) Web Sources
7) PO & PSO Mapping tables
 M.Com., GENERAL
Programme Objectives:
The M.Com. Post Graduate Degree program encompasses advancements in the fields of finance,
marketing, management, accounting, law, taxation, entrepreneurship, organisational behaviour,
computer applications, research, etc., to equip students with indepth knowledge and skills required to
cope with the dynamics of the constantly changing business environment and technological
upgradations.
This program provides the framework to enhance the learner’s acumen, logical and analytical
thinking through mandatory internships and research projects which facilitates industry exposure,
ensuring job readiness and confidence to become job providers.
TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM
FRAMEWORK FOR POSTGRADUATE EDUCATION

Programme M.COM GENERAL

Programme Code

Duration PG - Two Years

Programme PO1: Problem Solving Skill

Outcomes (POs)
Apply knowledge of Management theories and Human Resource
practices to solve business problems through research in Global
context.

PO2: Decision Making Skill

Foster analytical and critical thinking abilities for data-based

decision-making.

PO3: Ethical Value

Ability to incorporate quality, ethical and legal value-based

perspectives to all organizational activities.

PO4: Communication Skill

Ability to develop communication, managerial and interpersonal skills.

 PO5: Individual and Team Leadership Skill

Capability to lead themselves and the team to achieve organizational

goals.

PO6: Employability Skill

Inculcate contemporary business practices to enhance employability

skills in the competitive environment.

PO7: Entrepreneurial Skill

Equip with skills and competencies to become an entrepreneur.

PO8: Contribution to Society

Succeed in career endeavors and contribute significantly to society.

PO 9 Multicultural competence

Possess knowledge of the values and beliefs of multiple cultures and

a global perspective.

PO 10: Moral and ethical awareness/reasoning

Ability to embrace moral/ethical values in conducting one’s life.

Programme PSO1 – Placement

Specific Outcomes
To prepare the students who will demonstrate respectful engagement
(PSOs) with others’ ideas, behaviors, beliefs and apply diverse frames of
reference to decisions and actions.

PSO 2 - Entrepreneur

To create effective entrepreneurs by enhancing their critical thinking,

problem solving, decision making and leadership skill that will
facilitate startups and high potential organizations.
PSO3 – Research and Development

Design and implement HR systems and practices grounded in

research that comply with employment laws, leading the organization
towards growth and development.

PSO4 – Contribution to Business World

To produce employable, ethical and innovative professionals to

sustain in the dynamic business world.

PSO 5 – Contribution to the Society

To contribute to the development of the society by collaborating with

stakeholders for mutual benefit.
 Template for P.G., Programmes

Semester–I Credit Hours Semester-II Credi Hours Semester-III Credit Hours Semester–IV Credi Hours
t t
Core-I 5 7 . Core-IV 5 6 Core-VII 5 6 Core-XI 5 6

Core-II 5 7 Core-V 5 6 Core-VIII 5 6 Core-XII 5 6

Core – III 4 6 Core – VI 4 6 Core – IX 5 6 Project with viva 7 10

voce
Elective -I 3 5 Elective – III 3 3 Core – X 4 6 Elective - VI 3 4
Discipline Discipline (Industry /
Centric Centric Entrepreneurship)
20% Theory
80% Practical
Elective-II 3 5 Elective -IV 3 3 Elective - V 3 3 Skill Enhancement 2 4
Generic: Generic: Discipline course /
Centric Professional
Competency Skill
Skill 2 4 3.6 Skill 2 3 Extension 1
Enhancement Enhancement Activity
I II
Human Rights 2 2 3.7 Internship/ 2 -
Industrial
Activity
MOOC 2 -
Course
20 30 26 30 26 30 23 30
Total Credit Points -95
 Choice Based Credit System (CBCS), Learning Outcomes Based Curriculum
Framework (LOCF) Guideline Based Credits and Hours Distribution System
for all Post – Graduate Courses including Lab Hours
First Year – Semester – I
Part List of Courses Credits No. of Hours
Core – I 5 7
Core – II 5 7
Core – III 4 6
Elective – I 3 5
Elective – II 3 5
20 30
Semester-II
Part List of Courses Credits No. of Hours
Core – IV 5 6
Core – V 5 6
Core – VI 4 6
Elective – III 3 3
Elective – IV 3 3
Skill Enhancement Course [SEC] - I 2 4
Human Rights 2 2
MOOC Course 2 -
26 30
Second Year – Semester – III
Part List of Courses Credits No. of Hours
Core – VII 5 6
Core – VIII 5 6
Core – IX 5 6
Core (Industry Module) – X 4 6
Elective – V 3 3
Skill Enhancement Course - II 2 3
Internship / Industrial Activity [Credits] 2 -
26 30
Semester-IV
Part List of Courses Credits No. of Hours
Core – XI 5 6
Core – XII 5 6
Project with VIVA VOCE 7 10
Elective – VI (Industry Entrepreneurship) 3 4
Skill Enhancement Course – III / Professional 2 4
Competency Skill
Extension Activity 1 -
23 30

Total 95 Credits for PG Courses

7
 METHODS OF EVALUATION

Intern Continuous Internal Assessment Test

al
Evalua Assignments / Snap Test / Quiz
tion Seminars 25 Marks

Attendance and Class Participation

Extern
al
End Semester Examination 75 Marks
Evalua
tion

Total 100 Marks

METHODS OF ASSESSMENT

Remembe • Thelowestlevelofquestionsrequirestudentstorecallinformation
ring (K1) fromthecoursecontent
• Knowledgequestionsusuallyrequirestudentstoidentifyinforma
tioninthetextbook.
Understan • Understandingoffactsandideasbycomprehendingorganizing
ding (K2) ,comparing,translating,interpolatingandinterpretingintheiro
wnwords.
• Thequestionsgobeyondsimplerecallandrequirestudentstoco
mbinedatatogether
Applicatio • Studentshavetosolveproblemsbyusing/applyingaconceptlea
n (K3) rnedintheclassroom.
• Studentsmust usetheir
knowledgetodetermineaexactresponse.
Analyze • Analyzingthequestionisonethatasksthestudentstobreakdow
(K4) nsomethingintoitscomponentparts.
• Analyzingrequiresstudentstoidentifyreasonscausesormotiv
esandreachconclusionsorgeneralizations.
Evaluate • Evaluationrequiresanindividualtomakejudgmentonsomethin
(K5) g.
• Questionstobeaskedtojudgethevalueofanidea,acharacter,aw
orkofart,orasolutiontoaproblem.
• Studentsareengagedindecision-makingandproblem–solving.
• Evaluationquestionsdonothavesinglerightanswers.
Create • Thequestionsofthiscategorychallengestudentstogetengaged
(K6) increativeandoriginalthinking.
• Developingoriginalideasandproblemsolvingskills

8
 PROGRAMME OUTCOMES (PO) - PROGRAMME SPECIFIC
OUTCOMES (PSO) MAPPING
PROGRAMME SPECIFIC OUTCOMES (PSO)

PO1 PO2 PO3 PO4 PO5

PSO1 3 3 3 3 3

PSO2 3 3 3 3 3

PSO3 3 3 3 3 3

PSO4 3 3 3 3 3

PSO5 3 3 3 3 3

Level of Correlation between PO’s and PSO’s

(Suggested by UGC as per Six Sigma Tool – Cause and Effect Matrix)

Assign the value

1 – Low
2 – Medium
3 – High
0 – No Correlation

9
 Credit Distribution for PG Programme in Commerce
M.Com. (General)
First Year
Semester I
Hours
Course Credit per
Week
Core I - Business Finance 5 7

Core II - Digital Marketing 5 7

Part I Core III - Banking and Insurance 4 6

Elective IA-Security Analysis and Portfolio

Management 3 5
(or) I B - Operations Research
Elective II A - Labour Laws
(or) II B - Strategic Human Resource 3 5
Management
20 30

Semester II
Hours
Course Credit per
Week
Core IV - Strategic Cost Management 5 6

Core V - Corporate Accounting 5 6

Part I Core VI - Setting up of Business Entities 4 6

Elective III A - Business Ethics and Corporate

Sustainability 3 3
(or) III B –Audit and Due Diligence
Elective IV A - Rural and Agricultural Marketing
3 3
(or) IV B - Logistics and Supply Chain Management
Skill Enhancement – Advertising and Media
Management 2 4
Part II
MOOC 2 -
Human Rights 2 2
26 30

10
Second Year
Semester III
Hours
Course Credit per
Week
Core VII - Taxation 5 6
Core VIII - Research Methodology 5 6
Part I Core IX - Computer Applications in Business - 5 6
Practical
Core X - International Business 4 6
Elective V A - Strategic Management 3 3
(or) V B - International Financial Management
Skill Enhancement – Stock Market Operations 2 3
Part II Internship/Industrial Activity (Credits) 2 -
26 30

Semester IV
Course Credit Hours
per
Week
Core XI - Corporate and Economic Laws 5 6
Core XII - Human Resource Analytics 5 6
Part I Project with Viva 7 10
Elective VI A- Organisational Behaviour 3 4
(or) VI B - Insolvency Law and Practice
Skill Enhancement – Consumer Behaviour 2 4
Part II Extension Activity 1 -
23 30
Total (Semester I to IV) credits 91

11
 M.Com. (General)
First Year Core –I Semester I
BUSINESS FINANCE
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

BUSINESS FINANCE 7 - - - 5 7 25 75 100

Learning Objectives

1 To outline the fundamental concepts in finance

2 To estimate and evaluate risk in investment proposals

3 To evaluate leasing as a source of finance and determine the sources of startup

financing

4 To examine cash and inventory management techniques

5 To appraise capital budgeting techniques for MNCs

Course Units

UNIT I (21hrs)

Introduction to Business Financeand Time vale of money

Business Finance: Meaning, Objectives, Scope -Time Value of money: Meaning,

Causes – Compounding – Discounting – Sinking Fund Deposit Factor – Capital
Recovery Factor – Multiple Compounding– Effective rate of interest – Doubling period
(Rule of 69 and Rule of 72) – Practical problems.

12
UNIT II(21hrs)

Risk Management

Risk and Uncertainty: Meaning – Sources of Risk – Measures of Risk – Measurement

of Return – General pattern of Risk and Return – Criteria for evaluating proposals to
minimise Risk (Single Asset and Portfolio) – Methods of Risk Management–Hedging
currency risk.

UNIT III (21hrs)

Startup Financingand Leasing

Startup Financing: Meaning, Sources, Modes (Bootstrapping, Angel investors, Venture

capital fund) - Leasing: Meaning – Types of Lease Agreements – Advantages and
Disadvantages of Leasing – Financial evaluation from the perspective of Lessor and
Lessee.

UNIT IV (21hrs)

Cash, Receivable and Inventory Management

Cash Management: Meaning, Objectives and Importance – Cash Cycle – Minimum

Operating Cash – Safety level of cash – Optimum cash balance - Receivable
Management: Meaning – Credit policy – Controlling receivables: Debt collection
period, Ageing schedule, Factoring – Evaluating investment in accounts receivable -
Inventory Management: Meaning and Objectives – EOQ with price breaks – ABC
Analysis.

UNIT V (21hrs)

Multi National Capital Budgeting

Multi National Capital Budgeting: Meaning, Steps involved, Complexities, Factors to

be considered– International sources of finance – Techniques to evaluate multi-national
capital expenditure proposals: Discounted Pay Back Period, NPV, Profitability Index,
Net Profitability Index and Internal Rate of Return – Capital rationing -Techniques of
Risk analysis in Capital Budgeting.

13
Theory 40%; Problems: 60%
CourseOutcomes
Studentswillbeableto
CO No. CO Statement Knowledge
level
CO 1 Explain the important finance concepts K2
CO 2 Estimate risk and determine its impact on return K5
CO 3 Examine leasing and other sources of finance for startups K4
CO 4 Summarise cash,receivable and inventory management techniques K2
CO 5 Evaluate techniques of long term investment decision K5
incorporating risk factor

Books for study:

1. Maheshwari S.N., (2019), “Financial Management Principles and Practices”, 15th
Edition, Sultan Chand &Sons, New Delhi.
2. Khan M.Y &Jain P.K, (2011), “Financial Management: Text, Problems and
Cases”, 8th Edition, McGraw Hill Education, New Delhi.
3. Prasanna Chandra, (2019), “Financial Management, Theory and Practice”,
10thEdition, McGraw Hill Education, New Delhi.
4. Apte P.G, (2020), “International Financial Management” 8th Edition, Tata
McGraw Hill, New Delhi.

Books for reference:

1. Pandey I. M., (2021), “Financial Management”, 12thEdition, Pearson
IndiaEducation Services Pvt. Ltd, Noida.
2. Kulkarni P. V. &Satyaprasad B. G., (2015), “Financial Management”, 14thEdition,
Himalaya Publishing House Pvt Ltd, Mumbai.
3. RustagiR. P., (2022), “Financial Management, Theory, Concept, Problems”,
6thEdition, Taxmann Publications Pvt. Ltd, New Delhi.
4. ArokiamaryGeetha Rufus, Ramani N. & Others, (2017), “Financial Management”,
1st Edition, Himalaya Publishing House Pvt Ltd, Mumbai.
Web references:
1. https://resource.cdn.icai.org/66674bos53808-cp8.pdf
2. https://resource.cdn.icai.org/66677bos53808-cp10u2.pdf
3. https://resource.cdn.icai.org/66592bos53773-cp4u5.pdf
4. https://resource.cdn.icai.org/65599bos52876parta-cp16.pdf

Note: Latest edition of the books may be used

14
Mapping of Course Outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 1 3 3 3 2 2 2
CO2 3 3 2 3 3 3 3 3 3
CO3 2 2 1 2 2 2 3 2 2
CO4 2 2 1 2 2 2 2 2 2
CO5 3 3 2 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

15
 M.Com. (General)
First Year Core – II Semester I
DIGITAL MARKETING
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

DIGITAL MARKETING 7 - - - 5 7 25 75 100

Learning Objectives

1 To assess the evolution of digital marketing

2 To appraise the dimensions of online marketing mix

3 To infer the techniques of digital marketing

4 To analyse online consumer behaviour

5 To interpret data from social media and to evaluate game based marketing

Course Units
UNIT I (21 hrs)

Introduction to Digital Marketing

Digital Marketing – Transition from traditional to digital marketing – Rise of internet

– Growth of e-concepts – Growth of e-business to advanced e-commerce – Emergence
of digital marketing as a tool – Digital marketing channels – Digital marketing
applications, benefits and challenges – Factors for success of digital marketing –
Emerging trends and concepts, Big Data and IOT, Segments based digital marketing,
Hyperlocal marketing - Opportunities for digital marketing professionals.

UNIT II (21 hrs)

Online marketing mix

Online marketing mix – E-product – E-promotion – E-price – E-place – Consumer

segmentation – Targeting – Positioning – Consumers and online shopping issues –
Website characteristics affecting online purchase decisions – Distribution and

16
implication on online marketing mix decisions – Digitization and implication on
online marketing mix decisions.

UNIT III (21hrs)

Digital media channels

Digital media channels – Search engine marketing – ePR – Affiliate marketing –

Interactive display advertising – Opt-in-email marketing and mobile text messaging,
Social media and viral marketing – Online campaign management using – Facebook,
Twitter, Instagram, Snapchat, Pinterest – Metaverse marketing -Advantages and
disadvantages of digital media channels – Metaverse marketing.

UNIT IV(21hrs)

Online consumer behavior

Online consumer behavior – Cultural implications of key website characteristics –

Dynamics of online consumer visit – Models of website visits – Web and consumer
decision making process – Data base marketing – Electronic consumer relationship
management – Goals – Process – Benefits – Role – Next generation CRM.

UNIT V (21hrs)

Analytics and Gamification

Digital Analytics – Concept – Measurement framework – Demystifying web data -

Owned social metrics – Measurement metrics for Facebook, Twitter, YouTube, Slide
Share, Pinterest, Instagram, Snapchat and LinkedIn – Earned social media metrics -
Digital brand analysis – Meaning – Benefits – Components – Brand share dimensions
– Brand audience dimensions – Market influence analytics – Consumer generated
media and opinion leaders – Peer review – Word of mouth – Influence analytics –
Mining consumer generated media – Gamification and game based marketing –
Benefits – Consumer motivation for playing online games.

17
Course Outcomes:
Studentswillbeableto:
Knowledge
CO No. CO Statement
level
CO 1 Explain the dynamics of digital marketing K2
CO 2 Examine online marketing mix K4
CO 3 Compare digital media channels K4
CO 4 Explain online consumer behavior K2
CO 5 Analyse social media data K4

Books for study:

1. Puneet Singh Bhatia, (2019) “Fundamentals of Digital Marketing”,
2ndEdition,Pearson Education Pvt Ltd, Noida.
2. Dave Chaffey, Fiona Ellis-Chadwick,(2019) “Digital Marketing”, Pearson
Education Pvt Ltd, Noida.
3. Chuck Hemann& Ken Burbary, (2019) “Digital Marketing Analytics”, Pearson
Education Pvt Ltd, Noida.
4. Seema Gupta,(2022) “Digital Marketing” 3rdEdition, McGraw Hill Publications
Noida.
5. Kailash Chandra Upadhyay,(2021) “Digital Marketing: Complete Digital
MarketingTutorial”, Notion Press, Chennai.
6. Michael Branding, (2021) “Digital Marketing”, Empire Publications India Private
Ltd, New Delhi.

Books for reference:

1. Vandana Ahuja, (2016) “Digital Marketing”, Oxford University Press. London.
2. Ryan Deiss& Russ Henneberry, (2017) “Digital Marketing”, John Wiley and Sons
Inc. Hoboken.
3. Alan Charlesworth,(2014), “Digital Marketing - A Practical Approach”,
Routledge, London.
4. Simon Kingsnorth, Digital Marketing Strategy,(2022) “An Integrated approach to
Online Marketing”, Kogan Page Ltd. United Kingdom.
5. MaityMoutusy,(2022) “Digital Marketing” 2ndEdition, Oxford University Press,
London.
Web references:
1. https://www.digitalmarketer.com/digital-marketing/assets/pdf/ultimate-guide-to-
digital-marketing.pdf
2. https://uwaterloo.ca/centre-for-teaching-excellence/teaching-resources/teaching-
tips/educational-technologies/all/gamification-and-game-based-learning
3. https://journals.ala.org/index.php/ltr/article/download/6143/7938

Note: Latest edition of the books may be used

18
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 2 3 2 3 3 2
CO4 3 3 2 2 3 3 3 3 3
CO5 3 3 1 3 3 2 3 3 2

High – 3 Medium – 2 Low – 1

19
 M.Com. (General)
First Year Core – III Semester I
BANKING AND INSURANCE
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

BANKING AND 6 - - - 4 6 25 75 100

INSURANCE

Learning Objectives

1 To understand the evolution of new era banking

2 To explore the digital banking techniques

3 To analyse the role of insurance sector

4 To evaluate the mechanism of customer service in insurance and the relevant

regulations

5 To analsye risk and its impact in banking and insurance industry

Course Units
UNITI (18 hrs)

Introduction to Banking

Banking:Brief History of Banking - Rapid Transformation in Banking: Customer Shift

- Fintech Overview - Fintech Outlook - The Financial Disruptors - Digital Financial
Revolution - New Era of Banking.Digital Banking – Electronic Payment Systems–
Electronic Fund Transfer System – Electronic Credit and Debit Clearing – NEFT –
RTGS –VSAT–SFMS–SWIFT.

UNIT II (18 hrs)

Contemporary Developments in Banking
Distributed Ledger Technology – Blockchain: Meaning - Structure of BlockChain -
Types of Block Chain - Differences between DLT and Blockchain - Benefits of
Blockchain and DLT - Unlocking the potential of Blockchain –Crypto currencies,

20
 Central Bank Digital Currency (CBDC) - Role of DLT in financial services - AI in
Banking: Future of AI in Banking - Applications of AI in Banking - Importance of AI
in banking - Banking reimagined with AI. Cloud banking - Meaning - Benefits in
switching to Cloud Banking.
UNIT III (18 hrs)

Indian Insurance Market

HistoryofInsuranceinIndia – DefinitionandFunctionsofInsurance–InsuranceContract –
IndianInsuranceMarket – ReformsinInsuranceSector – InsuranceOrganisation –
Insuranceorganisationstructure.InsuranceIntermediaries:InsuranceBroker –
InsuranceAgent-SurveyorsandLossAssessors-
ThirdPartyAdministrators(HealthServices) – Procedures-CodeofConduct.
UNITIV (18 hrs)
Customer Services in Insurance
Customer Service in Insurance – Quality of Service-Roleof Insurance Agents in
Customer Service-Agent’s Communication and Customer Service –
EthicalBehaviourinInsurance – GrievanceRedressalSysteminInsuranceSector –
IntegratedGrievanceManagementSystem-InsuranceOmbudsman - Insurance Regulatory
and Development Authority of India Act (IRDA) – Regulations and Guidelines.
UNIT V (18 hrs)
Risk Management
Risk Management and Control in banking and insurance industries – Methods of Risk
Management – Risk Management by Individuals and Corporations – Tools for
Controlling Risk.
Course Outcomes
Studentswillbeableto
Knowledge
CO No. CO Statement
level
CO 1 Relate the transformation in banking from traditional to new age K2
CO 2 Apply modern techniques of digital banking K3
CO 3 Evaluate the role of insurance sector K5
CO 4 Examine the regulatory mechanism K4
CO 5 Assess risk mitigation strategies K5

21
 Books for study:
1. Indian Institute of Banking and Finance (2021), “Principles & Practices of Banking”,
5th Edition, Macmillan Education India Pvt. Ltd, Noida, Uttar Pradesh.
2. Mishra M N & Mishra S B, (2016), “Insurance Principles and Practice”, 22nd Edition,
S. Chand and Company Ltd, Noida, Uttar Pradesh.
3. Emmett, Vaughan, Therese Vaughan M., (2013), “Fundamentals of Risk and
Insurance”, 11th Edition, Wiley & Sons, New Jersey, USA.
4. Theo Lynn , John G. Mooney, PierangeloRosati, Mark Cummins (2018), Disrupting
Finance: FinTech and Strategy in the 21st Century (Palgrave Studies in Digital
Business & Enabling Technologies), Macmillan Publishers, NewYork (US)
Books for reference:
1. SundharamKPM&Varshney P. N., (2020), “Banking Theory, Law and Practice”, 20th
Edition, Sultan Chand & Sons, New Delhi.
2. Gordon & Natarajan, (2022), “Banking Theory, Law and Practice”, 9th Edition,
Himalaya Publishing House Pvt Ltd, Mumbai.
3. Gupta P. K. (2021), “Insurance and Risk Management” 6th Edition, Himalaya
Publishing House Pvt Ltd, Mumbai.
4. Susanne Chishti., & Janos Barberis(2016), The Fintech book: The financial
technology handbook for investors, entrepreneurs and visionaries. John Wiley &
Sons.
Web references:
1. https://corporatefinanceinstitute.com/resources/knowledge/finance/fintech-financial-
technology
2. https://mrcet.com/downloads/digital_notes/CSE/IV%20Year/CSE%20B.TECH%
20IV%20YEAR%20II%20SEM%20BCT%20(R18A0534)%20NOTES%20Final%20
PDF.pdf
3. https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?page=Page
No108&flag=1

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 2 2 1 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3
CO3 2 2 1 2 2 2 2 3 2
CO4 3 2 2 1 2 2 2 3 2
CO5 3 3 1 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

22
 M.Com. (General)
First Year Elective –I A Semester I
SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

SECURITY ANALYSIS 5 - - - 3 5 25 75 100

AND PORTFOLIO
MANAGEMENT

Learning Objectives
1. To become familiar with various Investment avenues and Portfolio Construction

2. To understand the Equity Shares, Preference Shares and Bonds valuation models
3. To learn about long-term and short-term investment analysis tools.
4. To analyse with Portfolio theories.
5. To gain knowledge in Portfolio performance methods.

Course Units
UNITI (15hrs)

Investment and Portfolio Management

Investment – Meaning – Nature and scope of Investment – Investment vs Speculation –
Type of Investors – Investment Avenues – Factors influencing the investment choice –
Portfolio Management: Meaning and significance, Active Vs. Passive portfolio
management - Strategic Vs. Tactical asset allocation - Factors Affecting Investment
Decisions in Portfolio Management.

UNIT II (15 hrs)

Valuation of Securities
Bond: Introduction – Reasons for issuing Bonds –Features of Bond – Types of Bonds –
Determinants of bond safety –Bond Prices, Yields and Interest Rates –Measuring Price
Volatility of Bonds–Macaulay Duration and Modified Duration - Preference Shares:

23
Introduction – Features of Preference Shares – Preference Shares Yield – Holding Period
Return – Yield to Call –Concept of Present Value – Equity Share Valuation Models.
UNITIII (15hrs)

Fundamental Analysis and Technical Analysis

Fundamental Analysis: Objectives – Economic Analysis, Industry Analysis, Company
Analysis –Technical Analysis: Meaning– Assumptions – Pros and cons of technical
analysis–Differences betweenfundamental analysis and technical analysis – Dow Theory
– Types of Charts – Chart Patterns – Trend Analysis – Support Line and Resistance Line
– Volume Analysis – Indicators and Oscillators – Simple Moving Average – Exponential
Moving Average – Relative Strength Index – Bollinger Band – Elliott Wave Theory.
UNITIV (15 hrs)
Efficient Market Hypothesis

Efficient Market Hypothesis – Markowitz Model, Arbitrage Pricing Theory – Sharpe’s

Single index portfolio selection method – Capital Asset Pricing Model (CAPM).

UNIT V (15 hrs)

Portfolio Performance Evaluation

Portfolio Performance Evaluation – Meaning - Need for Evaluation - Methods of

calculating Portfolio return - Sharpe’s Ratio - Treynor’s Ratio - Jensen’s Differential
Returns - Portfolio Revision - Need for Portfolio Revision - Formula Plans.

Course Outcomes
Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Examine investment options and structure a portfolio K4

Assess the value of Equity Shares, Preference Shares and K5

CO 2
Bonds
Examine stock performance through fundamental and K4
CO 3
technical analysis

CO 4 Examine the various Portfolio Theories. K4

CO 5 Evaluate the portfolio performance. K5

24
 Books for study:
1. Prasanna Chandra (2021), “Investment Analysis and Portfolio Management”, 6th
Edition, McGraw Hill, Noida, UP
2. Rustagi RP (2022), “Investment Analysis and Portfolio Management”, 5th Edition,
Sultan Chand & Sons, New Delhi
3. Bhalla V.K. (2019), “Investment Management”, 19th Edition, S.Chand& Co. Ltd., New
Delhi
Books for reference:
1. Donald E. Fischer, Ronald J. Jordan, Ashwini. K. Pradhan (2018), “Security Analysis
Portfolio Management”, 7thEdition, PearsonPublication Pvt.Ltd., India, Noida
2. AvadhaniV.A. (2016), “Securities Analysis and Portfolio Management”, 12thEdition,
Himalaya Publishing House, Mumbai
3. Ranganathan M. and Madhumathi R (2012), “Security Analysis and Portfolio
Management”,2ndEdition., Pearson Education India Pvt Ltd, Noida
4. PunithavathyPandian (2019), “Securities Analysis and Portfolio Management”,
Himalaya Publishing House, Mumbai
5. Subrata Mukherjee (2021), “Security Analysis and Portfolio Management”, S.Chand&
Co. Ltd, New Delhi
Web references:
1. https://www.iare.ac.in/sites/default/files/lecture_notes/IARE_SAPM_Lecture_Notes.pd
f
2. https://www.studocu.com/in/document/galgotias-university/equity-portfolio-
management/portfolio-management-lecture-notes-1-10/17701348
3. https://www.educba.com/fundamental-analysis-vs-technical-analysis

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 1 3 2 3 2 2 3
CO2 3 3 1 3 2 3 2 3 2
CO3 3 3 2 3 2 3 2 3 2
CO4 2 3 1 3 2 2 2 3 2
CO5 3 3 1 3 2 2 2 3 2

High – 3 Medium – 2 Low – 1

25
 M.Com. (General)
First Year Elective – I B Semester I
OPERATIONS RESEARCH
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

OPERATIONS RESEARCH 5 - - - 3 5 25 75 100

Learning Objectives

1 To outline the fundamentals of Operations Research

2 To use OR models for problem solving

3 To examine the role of sequencing and game theory

4 To design and apply network analysis

5 To apply modelling techniques

Course Units
UNIT I (15hrs)
Introduction and Linear Programming Problem
Introduction to Operations Research – Uses and Limitations – Linear Programming
Problem: Formulation, Solving LPP: Graphical method, Simplex method, the Big-M
Method.
UNIT II (15hrs)
Transportation and Assignment Problems
Transportation problem: Introduction – Assumptions – Formulation of Transportation
models – Basic feasible solution (North-West Corner Method, Least Cost Method, Vogel’s
Approximation Method) – Optimal solution (Stepping-Stone Method, Modified
Distribution Method) – Degeneracy in Transportation problem. Assignment Problem:
Introduction – Comparison with the Transportation problem – Formulation of assignment

26
problems - The Hungarian method of solution.

UNIT III (15hrs)

Sequencing and Game Theory
Sequencing problem: Introduction – Assumptions – Processing of n jobs through one
machine – Processing n jobs through two machines – Processing of n jobs through three
machines. Game Theory: Introduction – Rules for Games theory – Two person zero sum
game without saddle point – Mixed strategies (2xn games, mx2 games) – Graphical method
(2xn, mx2 games).
UNIT IV (15hrs)
Replacement and Network Analysis
Replacement: Introduction – Individual replacement problems – Group replacement
problems. Network Analysis: PERT and CPM.
UNIT V (15hrs)
Decision Tree Analysis and Queuing Theory
Decision Tree analysis – Queuing: Introduction – Applications of queuing models, Waiting
time and idle time costs – Single channel Poisson arrivals with Exponential Service, Infinite
population model.

Course outcomes
Students will be able to
Knowledge
CO No. CO Statement
level
CO 1 Apply Linear Programming K3
CO 2 Identify models for problem solving K3
CO 3 Apply sequencing and game theory K3
CO 4 Apply network analysis to enhance effectiveness K3
CO 5 Examine the models for decision making K4

27
Books for study:
1. Gupta P.KandHira D.S.,(2022) “Operations Research”, 7th Edition, S.Chand, Noida
(UP).
2. Kapoor V.K., (2014) “Operations Research”, 9th Edition, Sultan Chand, New Delhi.
3. Natarajan, Balasubramani and Tamilarasi, (2014) “Operations Research”, 2nd
Edition, Pearson Education India, Noida.
4. Kothari C.R.,(2022) “An Introduction to Operational Research”, 3rd Edition,
S.Chand, Noida (UP)

Books for reference:

1. TulsianP.C. and Bharat Tulsian, (2022) “Fundamentals of Operations
Research(Theory and Practice)”,3rd Edition, S. Chand, Noida (UP).
2. Sharma J.K.,(2016) “Operations Research”, 6th Edition, Lakshmi Publications,
Chennai.
3. Nagarajan N.,(2017) “Text Book of Operations Research: A Self Learning
Approach”, New Age Publications, Chennai.
4. Rina Rani Rath,(2021) “Operations Research”, 2nd Edition, Bhavya Books, New
Delhi.
Web references:
1) https://www.bbau.ac.in/dept/UIET/EMER-
601%20Operation%20Research%20Queuing%20theory.pdf
2) https://mdu.ac.in/UpFiles/UpPdfFiles/2021/Jun/4_06-11-2021_16-06-
34_OPERATIONS%20RESEARCH%20TECHNIQUES(20MAT22C5).pdf
3) https://repository.up.ac.za/bitstream/handle/2263/25427/02chapter3.pdf?sequence=3
4) https://hbr.org/1964/07/decision-trees-for-decision-making

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 3 3 2 3 3 2 2 3 3
CO 2 3 3 1 3 3 3 3 3 3
CO 3 3 3 1 3 3 2 3 3 2
CO 4 3 3 2 3 3 3 3 3 3
CO 5 3 3 1 3 3 2 3 3 2

High – 3 Medium – 2 Low – 1

28
 M.Com. (General)
First Year Elective –II A Semester I
LABOUR LAWS
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

LABOUR LAWS 5 - - - 3 5 25 75 100

Learning Objectives
1. To Understand the provisions of Trade Unions Act
2. To gain knowledge on various measures and provisions relating to employees
as per the Factories Act and Equal Remuneration Act
3. To become familiar with compensation payable to workmen under different
situations and understand the provisions of the Employees State Insurance Act
4. To learn different provisions relating to payment of wages and minimum wages
to employees
5. To understand employee welfare measures with respect to provident fund,
gratuity and bonus

Course Units
UNIT I (15hrs)

Introduction and The Trade Unions Act, 1926

Labour legislations: Origin – Nature – Scope – Need – Objectives – Principles – Labour

policy andits special features – Constitution as the basis for labour legislation – The
Trade Unions Act, 1926:Definition – Objectives – Deficiencies – Registration of trade
union – Cancellation of registration andappeal – Duties and obligations – Rights and
privileges – Dissolution.

UNIT II(15hrs)

The Factories Act, 1948 and Equal Remuneration Act, 1976

The Factories Act, 1948: Objects – Definition – Licensing and Registration of factories
– Inspecting staff – Health, safety and welfare measures – Provisions relating to
hazardous processes – Working hours – Holidays – Annual leave - Employment of
women and young persons.

29
Equal Remuneration Act – Payment of remuneration at equal rates to men and women
workers – Advisory committee – Offences and penalties.

UNIT III (15hrs)

The Workmen’s Compensation Act, 1923 and The Employees’ State Insurance
Act, 1948

The Workmen’s Compensation Act, 1923: Definitions – Objectives – Disablement –

Employer’s liability for compensation – Amount of compensation – Disbursement of
compensation – Notice andclaims – Penalties – The Employees’ State Insurance Act
1948: Objects – Definitions –Administration of ESI Scheme – ESI Fund – ESI
Corporation - Medical benefit council – Benefitsunder the Act – ESI court.

UNIT IV (15hrs)

The Payment of Wages Act,1936 and The Minimum Wages Act, 1948

The Payment of Wages Act, 1936: Object and Scope –Definition – Procedure regarding
payment ofwages – Deduction from wages – Mode of payment of wages.

The Minimum Wages Act, 1948:Objects - Scope – Definition – Items to be included in

the minimum wages – Fixation and revision ofminimum wages – Norms to be followed
in the payments of minimum wages.

UNIT V (15hrs)

The Provident Fund and Miscellaneous Provision Act,1952, The Payment of

Gratuity Act, 1972 and The Payment of Bonus Act, 1965

Provident Fund and Miscellaneous Provision Act, 1952: Definitions – Scope – Nature –
Objects –Various schemes – The Payment of Gratuity Act, 1972: Definitions – Scope –
Conditions and circumstances of payment- Wages for computing gratuity – Maximum
gratuity – Nomination – Penalties – The Payment of Bonus Act: Applicability of the
Act – Eligibility and rate of Bonus – Allocable surplus and available surplus - Set and
set off – Offences and penalties.

30
CourseOutcomes
Studentswillbeableto
CO No. CO Statement Knowledge
level
CO 1 Recall the basic labour legislations pertaining to Trade Unions K1
CO 2 Explain various provisions of the Factories Act and Equal K2
Remuneration Act
CO 3 Assess provisions relating to the workmen’s compensation and K5
state insurance.
CO 4 Examine provisions relating to payment of wages and minimum K4
wages.
CO 5 Explain the provisions of provident fund, gratuity and bonus K2
schemes.

Books for study:

1. Mishra S.N. (2018), “Labour & Industrial Laws”, 29thEdition, Central Law
Publications, Classic Edition, Allahabad, UP.
2. Srivastava S C (2022), “Industrial Relations and Labour Laws”, 8thEdition., Vikas
Publishing, New Delhi
3. Tripathi PC, Gupta CB, Kapoor ND (2020), “Industrial Relations and Labour
Laws”, 6thEdition., Sultan Chand & Sons, New Delhi
Books for reference:
1. Sinha P.R.N., Sinha InduBala, ShekharSeemaPriyadarshini (2017), “Industrial
Relations,Trade Unions and Labour Legislation”, 3rdEdition., Pearson Education
India Pvt. Ltd., Noida
2. Piyali Ghosh, ShefaliNandan (2017), “Industrial Relations and Labour Laws”,
1stEdition,McGraw Hill, Noida
3. Sharma J.P. (2018), “Simplified Approach to Labour Laws”, 5thEdition., Bharat
LawHouse Pvt. Ltd.
Web references:
1. https://www.icsi.edu/media/webmodules/Labour_Laws_&_Practice.pdf
2. https://www.icsi.edu/media/webmodules/LabourLaws&Practice_June_2020.pdf
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 1 3 3 2 1 3 1 1 3
CO2 1 3 3 2 1 3 1 1 3
CO3 1 3 3 3 1 3 1 1 3
CO4 1 3 3 3 2 3 2 1 3
CO5 1 3 3 3 1 3 1 1 3

High – 3 Medium – 2 Low – 1

31
 M.Com.(General)
First Year Elective – II B Semester I
STRATEGIC HUMAN RESOURCE MANAGEMENT
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

STRATEGICHUMANRESO 6 - - - 3 6 25 75 100
URCEMANAGEMENT

Learning Objectives

1 ToappreciatetheimportanceofHRMasafieldofstudyandasacentralmanagementfunction

2 TounderstandtheimplicationofHRM on Governmentregulationsandcorporatedecisions

3 ToanalysethekeyelementsoftheHRfunctions

4 To gain knowledge about the elements,keyconceptsandterminology of HRM

5 ToapplytheprinciplesandtechniquesofHRMtothediscussionofmajorpersonnelissuesinc
asestudies.

Course Units
UNIT I (18hrs)

Introduction to SHRM

SHRM- Meaning, Features, Evolution, Objectives, Advantages, Barriers to SHRM,

SHRM v/s Traditional HRM, Steps in SHRM, Roles in SHRM: Top Management,
Front-line Management, HR - Changing Role of HR Professionals.

UNIT II (18hrs)

Models of SHRM

Models of SHRM – High Performance Working Model, High Commitment

Management Model, High Involvement Management Model - HR Environment –
Environmental trends and HR Challenges -Linking SHRM and Business Performance.

UNIT III (18hrs)

32
Strategic Planning and Compensation

Resourcing Strategy: Meaning and Objectives - Strategic HR Planning: Meaning,

Advantages, Interaction between Strategic Planning and HRP, Managing HR Surplus
and Shortages, Strategic Recruitment and Selection: Meaning and Need - Strategic
Human Resource Development: Meaning, Advantages and Process - Strategic
Compensation as a Competitive Advantage - Rewards Strategies: Meaning, Importance
- Employee Relations Strategy, Retention Strategies, Strategies for Enhancing
Employee Work Performance.

UNIT IV (18hrs)

Human Resource Policies

Human Resource Policies – Meaning, Features, Purpose of HR Policies, Process of

Developing HR Policies, Factors affecting HR Policies, Areas of HR Policies in
Organisation, Requisites of Sound HR Policies – Recruitment, Selection, Training and
Development, Performance Appraisal, Compensation, Promotion, Outsourcing,
Retrenchment, Barriers to Effective Implementation of HR Policies and Ways to
Overcome these Barriers.

UNIT V (18hrs)

Latest trends in Strategic HRM

Mentoring - Employee Engagement – Meaning, Factors Influencing Employee

Engagement, Strategies for Enhancing Employee Engagement - Competency based
HRM: Meaning, Types of Competencies and Benefits of Competencies for Effective
Execution of HRM Functions -Human Capital Management: Meaning and Role - New
Approaches to Recruitment – Employer Branding.

33
Course outcomes:
Studentswillbeableto:
Knowledge
CO No. CO Statement
level
Recall
CO 1 K1
thefundamentalsofstrategicHumanResourceManagement
Examine
CO 2 theconceptualframeworkofstrategicHumanResourceManageme K4
nt Models
ApplytheknowledgeofvariousstrategiesinHumanResource
CO 3 K3
Managementinthe corporatearena
CO 4 IllustratedraftingofHRpolicies K2
Analyse thelatesttrendinthe strategicHumanResource
CO 5 K4
Management.
Books for study:
1. Mathur, SPStrategic Human Resource Management 1st Edition 2015, New Age
International (P) Ltd Publishers,New Delhi.
2. Catherine Truss, David Mankin& Clare Kelliher (2014), “Strategic Human
Resource Management”, Oxford University Press, India.
3. Anuradha Sharma and AradhanaKhandekar (2006), “Strategic Human Resource
Management: An Indian Perspective”, Sage Publications Pvt. Ltd, New Delhi.

Books for reference:

1. Jean M Phillips & Stan M Gully, “Strategic staffing”, Pearson International Edition,
India.
2. Ananda Das Gupta (2021), “Strategic Human Resource Management - Formulating
and Implementing HR Strategies for a Competitive Advantage”, Productivity Press;
1st edition, Routledge
Web references:
1. https://emeritus.org/in/learn/what-is-strategic-human-resource-management-shrm/
2. https://www.shrm.org/resourcesandtools/tools-and-
samples/toolkits/pages/practicingstrategichumanresources.aspx
3. https://www.cegid.com/en/blog/5-steps-for-developing-and-implementing-an-
effective-hr-strategy-in-2021/
4. https://www.managementstudyhq.com/hrm-evaluation-approaches.
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 3 3 3 3 3 2 3 2 3
CO 2 3 3 3 3 3 2 3 2 3
CO 3 3 3 3 3 3 2 3 2 3
CO 4 3 3 3 3 3 2 3 2 3
CO 5 3 3 3 3 3 2 3 2 3

34
 High – 3 Medium – 2 Low – 1
M.Com. (General)
First Year Core – IV Semester II
STRATEGIC COST MANAGEMENT
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

STRATEGIC COST 6 - - - 5 6 25 75 100

MANAGEMENT

S.No Learning Objectives

1 To analyse the aspects of strategic and quality control management
2 To analyse and select cost control techniques
3 To analyse decision making techniques
4 To utilise transfer pricing methods in cost determination
5 To apply activity based costing and JIT for decision making

Course Units
UNIT I (18
hrs)
Introduction to Strategic Cost Management
Introduction to Strategic Cost Management (SCM) – Need for SCM – Differences between SCM
and Traditional Cost Management - Value Chain Analysis: Meaning and Steps - Quality Cost
Management: Meaning of Quality and Quality Management – Cost of Quality –Indian Cost
Accounting Standard 21 on Quality Control - Introduction to Lean System – Benefits of Lean
System – Kaizen Costing. – Theory only
UNIT II (18
hrs)
Cost Control and Reduction
Cost Management Techniques: Cost Control: Meaning and Prerequisites - Cost Reduction:
Meaning and Scope – Differences between Cost control and cost reduction - Pareto Analysis:
Meaning, importance and applications – Theory only
UNIT III(18 hrs)
Decision Making Techniques
Decision Involving Alternative Choices – Pricing Decisions and Strategies – Relevant Cost
35
 Analysis - Target Costing - Product Life Cycle Costing – Asset Life Cycle Costing – Simple
Problems.

UNIT IV (18 hrs)

Transfer Pricing
Transfer Pricing: Meaning, Benefits, Methods: Pricing based on cost, Market price as transfer
price, Negotiated pricing and Pricing based on opportunity costs – Practical Problems.
UNIT V (18 hrs)
Activity Based Cost Management and Just in Time (JIT)
Activity Based Cost Management: Concept, Purpose, Stages, Benefits, Relevance in Decision
making and its Application in Budgeting - Just in Time - Introduction, Benefits, Use of JIT in
Measuring the Performance – Practical problems.

Note: Theory 40% & Problems 60%

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

Level
1 Explain strategic cost management and Quality Control K2

2 Choose the appropriate technique for cost control K3

3 Choose different methods of decision making techniques K3

4 Choose transfer pricing methods to solve problems K3

5 Make use of activity based costing in practice K3

36
 Books for study:
1. Ravi M Kishore (2018), “Strategic Cost Management”, 5thEdition,
TaxmannPublications Pvt. Ltd, New Delhi.
2. Bandgar P. K., (2017), “Strategic Cost Management”, 1stEdition,
HimalayaPublishing House Pvt Ltd, Mumbai.
3. Sexena V. K., (2020), “Strategic Cost Management and PerformanceEvaluation”,
1stEdition, Sultan Chand & Sons, New Delhi.

Books for reference:

1. John K Shank and Vijay Govindarajan(2008), Strategic Cost Management, Simon &
Schuster; Latest edition, UK
2. JawaharLal, (2015), “Strategic Cost Management”, 1st Edition, Himalaya Publishing
House Pvt Ltd, Mumbai.)
3. Arora M. N., (2021), “A Text Book of Cost and Management Accounting”,
11thEdition, Vikas Publishing House Pvt. Ltd., New Delhi.
Web references:
1. https://www.accountingtools.com/articles/strategic-cost-management.html#:~:text=
Strategic%20cost%20management%20is%20the,it%20or%20have%20no%20impact.
2. https://ca-final.in/wp-content/uploads/2018/09/Chapter-4-Cost-Management-
Techniques.pdf
3. https://resource.cdn.icai.org/66530bos53753-cp5.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 2 3 3 3 3 2 3
CO5 3 3 1 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

37
 M.Com. (General)
First Year Core – V Semester II
CORPORATE ACCOUNTING
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

CORPORATE 6 - - - 5 6 25 75 100
ACCOUNTING

Learning Objectives

1 To understand the accounting treatment for issue of shares

2 To determine profits for fire and marine insurance

3 To prepare consolidated financial statements

4 To account for price level changes

5 To adopt financial reporting standards

Course Units
UNIT 1 (18 hrs)

Issue of Shares and Final Accounts of Companies

Issue of Shares: ESOPs - ESPS - Sweat Equity Shares - Book Building- Buy-back of
Shares - Conversion of debentures into shares - Final accounts of Companies as per
Schedule III of the Companies Act, 2013 – Managerial remuneration.

UNIT II (18 hrs)

Insurance Company Accounts

Insurance Company Accounts: Types of Insurance - Final accounts of life assurance

Companies- Ascertainment of profit- Valuation Balance Sheet-Final accounts of Fire,
Marine and miscellaneous Insurance Companies.

38
 Unit III (18 hrs)

Consolidated financial statements

Consolidated financial statements as per AS 21: Consolidated Profit and Loss Account–
Minority interest – Cost of control – Capital reserve – Inter-company holdings –
Preparation of consolidated Balance Sheet.

UNIT IV (18 hrs)

Contemporary Accounting Methods
Accounting for price level changes – Social responsibility accounting – Human resource
accounting.

UNIT V (18 hrs)

Financial reporting

Financial reporting: Meaning, Objectives, Characteristics – Indian Accounting Standards

(AS 5, AS 10, AS 19, AS 20) – Corporate Social Responsibility: Meaning, Key
provisions of Companies Act, 2013, Accounting for CSR expenditure, Reporting of CSR,
Presentation and disclosure in the financial statements.

Theory: 20%; Problems: 80%

Course Outcomes
Students will be able to

CO No. CO Statement Knowledge

level

CO1 Determine profit and financial position by preparing K5

financialstatementsofcompaniesasperscheduleIIIofCompaniesAct,2
013

CO2 Apply the provisions of IRDA Regulations in the preparation of K3

final accounts of Life Insurance and General Insurance Companies.

CO3 Determine the overall profitability and financial position by K5

preparingconsolidatedfinancialstatementsofholdingcompaniesin
accordancewithAS21.

CO4 Analyse contemporary accounting methods K4

CO5 ExamineFinancialReporting based on appropriate K4

AccountingStandardsandprovisionsofCompaniesAct2013withrespe

39
 cttoCorporateSocialResponsibility

Books for study:

1. Gupta R. L. &Radhaswamy M. (2021), “Corporate Accounting – Volume I & II”,
14thEdition, Sultan Chand &Sons, New Delhi.
2. Maheshwari S. N., Sharad K. Maheshwari&Suneel K. Maheshwari,
(2022),“Advanced Accountancy - Volume I &II”, 11thEdition, Vikas
PublishingHouse Pvt. Ltd., New Delhi.
3. Jain S. P., Narang K. L., Simmi Agrawal and Monika Sehgal (2019),
“AdvancedAccountancy - Corporate Accounting – Volume - II”, 22ndEdition,
KalyaniPublishers, New Delhi.
4. Reddy T. S. &Murthy A., (2022), “Corporate Accounting – Volume I &II”, 17th
Edition, Margham Publications, Chennai.

Books for reference:

1. ArulanandamM.A &Raman K.S., (2021), “Advanced Accounting (Corporate
Accounting – II)”, 8thEdition, Himalaya Publishing House Pvt Ltd, Mumbai.
2. Shukla M C, Grewal T S and Gupta S C, (2022), “Advanced Accounts Volume
II”,19thEdition, Sultan Chand &Sons, New Delhi.
3. Gupta R. L., (2022), “Problems and Solutions in Company Accounts”,
2ndEdition,Sultan Chand &Sons, New Delhi.
Web references:
1. https://resource.cdn.icai.org/66550bos53754-p1-cp9.pdf
2. https://resource.cdn.icai.org/66545bos53754-p1-cp4.pdf
3. https://resource.cdn.icai.org/66638bos53803-cp1.pdf
4. http://ppup.ac.in/download/econtent/pdf/MBA%201st%20sem%20Lecture%20note
%20on%20forensic%20accounting%20by%20Anjali.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO 3 3 2 3 3 3 3 3 3
1
CO 3 3 3 3 2 3 2 3 3
2
CO 3 3 2 3 3 3 3 3 3
3
CO 3 3 3 3 3 3 3 3 3
4
40
 CO 3 3 3 3 3 3 3 3 3
5

High – 3 Medium – 2 Low – 1

M.Com. (General)
First Year Core – VI Semester II
SETTING UP OF BUSINESS ENTITIES
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

SETTING UP OF 6 - - - 4 6 25 75 100
BUSINESS ENTITIES

Learning Objectives
1 To understand the start-up landscape and its financing
2 To analyse the formation and registration of Section 8 company
3 To outline the concept of LLP and business collaboration
4 To understand the procedure for obtaining registration and license
5 To create awareness about the legal compliances governing business entities

Course Units
UNIT I (18 hrs)
Start-ups in India
Start-ups – Evolution – Definition of a Start-up – Start-up landscape in India – Start-up
India policy – Funding support and incentives – Indian states with Start-up policies –
Exemptions for start-ups – Life cycle of a Start-up – Important points for Start-ups –
Financing options available for Start-ups – Equity financing – Debt financing – Venture
capital financing – IPO – Crowd funding – Incubators - Mudra banks –Successful Start-
ups in India.
UNIT II (18 hrs)

41
Non-Profit Organisations
Formation and registration of NGOs – Section 8 Company – Definition – Features –
Exemptions – Requirements of Section 8 Company – Application for incorporation –
Trust: Objectives of a trust – Persons who can create a trust – Differences between a
public and private trust – Exemptions available to trusts – Formation of a trust - Trust
deed –Society – Advantages – Disadvantages – Formation of a society – Tax exemption
to NGOs.
UNIT III (18 hrs)
Limited Liability Partnership and Joint Venture
Limited Liability Partnership: Definition – Nature and characteristics – Advantages and
disadvantages – Procedure for incorporation – LLP agreement – Annual compliances of
LLP-Business collaboration: Definition – Types – Joint venture: Advantages and
disadvantages – Types – Joint venture agreement - Successful joint ventures in India.
UNIT IV (18 hrs)
Registration and License
Registration and License: Introduction – Business entity registration – Mandatory
registration – PAN – Significance – Application and registration of PAN – Linking of
PAN with Aadhaar –TAN – Persons liable to apply for TAN – Relevance of TAN –
Procedure to apply for TAN –GST: Procedure for registration – Registration under
Shops and Establishment Act –MSME registration – Clearance from Pollution Control
Board – FSSAI registration and license – Trade mark, Patent and Design registration.
UNIT V (18 hrs)
Environmental Legislations in India
Water (Prevention and Control of Pollution) Act, 1974 – Air (Prevention and Control of
Pollution) Act, 1981 – Environment Protection Act, 1986 – National Green Tribunal
Act, 2010.

Course Outcomes
Students will be able to:

Knowledge
CO No. CO Statement
level

CO 1 Compare the various avenues of acquiring finance to setup a K2

business entity

42
 CO 2 Recall the legal requirements for Section 8 Company K1

CO 3 Examine the provisions for LLP and joint venture K4

CO 4 Analyse the registration and licensing procedure K4

CO 5 Examine the compliance of regulatory framework regarding K4

environment

Books for study:

1. Kailash Thakur, (2007) “Environment Protection Law and Policy in India”, 2nd
Edition, Deep & Deep Publication Pvt. Ltd., New Delhi.
2. Avtar Singh, (2015), “Intellectual Property Law”, Eastern Book Company,
Bangalore
3. Zad N.S and DivyaBajpai, (2022) “Setting up of Business Entities and Closure”
(SUBEC), Taxmann, Chennai
4. Amit Vohra &RachitDhingra (2022) “Setting Up Of Business Entities & Closure”,
6th Edition, Bharath Law House, New Delhi
Books for reference:
1. Setting up of Business Entities and Closure (2021), Module 1, Paper 3, The Institute
of Company Secretaries of India, MP Printers, Noida
2. The Air (Prevention and Control of Pollution) Act, 1981, Bare Act, 2022 Edition,
Universal/LexisNexis, Noida
3. The Water (Prevention and Control of Pollution) Act, 1974, Bare Act, 2022 Edition,
Universal/LexisNexis, Noida
4. Cliff Ennico, (2005) “Small Business Survival Guide Starting Protecting and
Securing your Business for Long-Term Success”, Adams Media, USA
5. Daniel Sitarz,(2011) “Sole Proprietorship: Small Business Start-up Kit”, 3rdEdition,
Nova Publishing, USA
Web references:
1. https://www.icsi.edu/media/webmodules/FINAL_FULL_BOOK_of_EP_SBEC_201
8.pdf
2. https://www.mca.gov.in/MinistryV2/incorporation_company.html 3)
3. https://legislative.gov.in/sites/default/files/The%20Limited%20Liability%20
Partnership%20 Act,%202008.pdf
4. https://legislative.gov.in/sites/default/files/A1999-48.pdf
5. https://www.indiacode.nic.in/bitstream/123456789/6196/1/the_environment_protecti
on_act%2C1986.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 3 3 3 3 1 3
CO2 3 2 2 3 2 3 2 3 3
43
 CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 3 3 3 3 3 3 3
CO5 3 3 3 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

M.Com. (General)
First Year Elective – III A Semester II
BUSINESS ETHICS AND CORPORATE SUSTAINABILITY

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

BUSINESS ETHICS AND 4 - - - 3 4 25 75 100

CORPORATE
SUSTAINABILITY

Learning Objectives
1. To understand the concept and importance of business ethics

2. To enable ethical decision making based on various theories

3. To gain knowledge on moral issues relating to business, marketing, advertising,

finance, HR and environmental protection
4. To understand the concepts of corporate sustainability
5. To analysesustainability information and prepare reports

Course Units
UNIT I (12 hrs)
Introduction to Business Ethics
BusinessEthics-Meaning andDefinition ofBusiness Ethics - Natureof Business Ethics-
Role andimportanceofBusinessEthics andvaluesin Business -Causes
ofunethicalbehaviour- Ethical issues.

44
UNIT II (12 hrs)

Ethical Theories

Ethical Decision Making -Decision Making (Normal Dilemmas and problems) -

Application of Ethical Theories in Business - Traditional Ethical Theories -
Utilitarianism, - Ethical Egoism - Ethics of Duties -
NormativeTheoriesofBusinessEthics-StakeholderTheory-StockholderTheory-
LawrenceKohlberg’s

TheoryModel Development.
Unit III (12 hrs)
Moral Issues in Business
Moral Issues in Business - Importance of moral issues and reasoning - Whistle
Blowing- Kinds of Whistle Blowing - Ethical issues in functional areas of business.
Marketing and Advertising - Truth in Advertising- Manipulation – Coercion-Trade
Secrets- Corporate disclosure-Insider trading. Finance -Fairness’ and efficiency in
Financial Market – Greenmail-Golden Parachute. HR: Workers Rights and Duties -
Work place Safety - Sexual Harassment-Equal Employment Opportunity- Preferential
hiring.
UNIT IV (12 hrs)
Corporate Sustainability
Corporate Sustainability - Concepts of sustainability - Social, Environmental and
Economic dimensions - Sustainability in a business context. Principles of Sustainable
Development: History and emergence of the concept of Sustainable Development -
Definitions, Environmental issues and crisis, Resource degradation, Greenhouse gases,
Desertification, Social insecurity, Industrialization, Globalization and Environment.

UNIT V (12 hrs)

Sustainability Reporting

Sustainability Reporting - Investors, customers, government and media- Disclosing

sustainability information– report and website - Transparency and Accountability - One
Report movement – Sustainability Reporting: Flavour of GRI, BRR, BRSR.

45
CourseOutcomes
Studentswillbeable to:
CO No. CO Statement Knowledge
level
CO 1 Apply the concepts of business ethics in practice K3
CO 2 Demonstrate ethical decision making by applying various K2
theories
CO 3 Evaluate moral issues relating to business, marketing, K5
advertising, finance, HR and environmental protection
CO 4 Explain the concepts of corporate sustainability K2
CO5 Construct reports disclosing sustainability information K3

Books for study:

1. MuraleedharanK P and SatheeshE K (2021), “Fernando’s Business Ethics and
Corporate Governance”, 3rdEdition.,Pearson IndiaEducation Services Pvt. Ltd,
Noida
2. John G. Cullen (2022), “Business, Ethics and Society: Key Concepts, Current
Debates and Contemporary Innovations”, Sage Publications Pvt. Ltd, New
Delhi
3. KhankaS S (2013), “Business Ethics and Corporate Governance (Principles and
Practice)”, 1stEdition, S.Chand& Co. Ltd., New Delhi

Books for reference:

1. ICSI Study Material, “Governance, Risk Management, Compliances and
Ethics”, New Delhi
2. David Chandler (2016), “Strategic Corporate Social Responsibility: Sustainable
Value Creation”, 4th Edition., Sage Publications Pvt. Ltd, New Delhi
3. MandalS K (2017), “Ethics in Business and Corporate Governance”,
2ndEdition., McGraw Hill Education, India
Web references:
1. https://www.icsi.edu/media/website/BUSINESS%20MANAGEMENT%
20ETHICS%20&%20EN TREPRENEURSHIP.pdf
2. https://ddceutkal.ac.in/Syllabus/BECG-MBA.pdf
3. https://sdgs.un.org/topics/desertification-land-degradation-and-drought
4. https://sdgs.un.org/sites/default/files/documents/1387bp_ccInNSDS.pdf
5. https://wedocs.unep.org/handle/20.500.11822/9435

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3

46
CO1 3 3 3 2 2 3 2 1 3
CO2 3 3 3 2 2 3 2 1 3
CO3 3 3 3 2 2 3 2 1 3
CO4 2 2 2 3 3 3 3 3 3
CO5 2 2 2 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

47
 M.Com. (General)
First Year Elective – III B Semester II
AUDIT AND DUE DILIGENCE
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

AUDIT AND DUE

4 - - - 3 4 25 75 100
DILIGENCE

Learning Objectives

1 To understand different types of audit

2 To gain knowledge on secretarial audit

3 To understand the basics of due diligence

4 To analyse different types of due diligence

5 To understand due diligence for take overs and due diligence report

Course Units
UNIT I (12 hrs)
Introduction to Audit - Audit: Meaning – Types of Audit- Corporate Governance Audit:
Meaning and scope; Corporate Social Responsibility Audit: Meaning and objectives;
Insider Trading Audit: An introduction – Social Audit: Meaning and implications –
Introduction to Takeover Audit.
UNIT II (12 hrs)
Secretarial Audit - Secretarial Audit: Meaning – Need – Applicability of Secretarial Audit
under Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015 – The process of Secretarial Audit – Scope and Benefits of Secretarial
Audit.
UNIT III (12 hrs)
Introduction to Due Diligence - Due diligence: Meaning, Need, Objectives and Scope –
Factors to be considered while conducting due diligence – Process of due diligence –
Techniques of due diligence.

48
UNIT IV (12 hrs)
Types of Due Diligence - Types of Due Diligence: Operational, Strategic, Financial, Legal,
Management, Technical, Environmental, Human Resource.
UNIT V (12 hrs)
Due Diligence for Take overs and Due Diligence Report - Due diligence for Mergers and
Amalgamation: Introduction and Process, Preparation of scheme of amalgamation - Due
diligence for take overs - Guidance on diligence reporting – Format of diligence report.
Course outcomes:
Students will be able to:
CO No. CO Statement Knowledge
level
CO 1 K2
Compare different types of audit
CO 2 K5
Assess the provisions relating to secretarial audit
CO 3 Recall the basics of due diligence K1
CO 4 K2
Explain the various types of due diligence
Examine due diligence for take overs and prepare due diligence K4
CO 5
report

Books for study:

1. Anoop JainC. S, (2022), “Secretarial Audit, Compliance Management and Due
Diligence”, 19th Edition, A J Publications Chennai, Tamilnadu.
2. William J Gole; Paul J Hilger (2009), “Due Diligence, An MA Value Creation”,
John Wiley & Sons, Inc., New Jersey
3. Chatterjee B.D (2020), “A Practical Guide to Financial Due diligence”,
Bloomsberry Publications, 1st Edition, New Delhi
4. Anoop JainC S (2022), “Governance, Risk Management, Compliance and Ethics”
15th Edition, A J Publications, Chennai, Tamilnadu.
Books for reference:
1. National Institute of Securities Market (April 2022), “Depository Operations, An
educational initiative of SEBI” ,Taxmann Publications, New Delhi
2. Peter Howson (2003), “Commercial Due Diligence”, Gower Publications, England
3. Justin J Camp (2002), “Venture Capital Due Diligence”,Wiley & Sons,
Incorporated, John, New Jersey.
Web references:
1. https://www.icsi.edu/media/portals/70/241120123.pdf
2. https://www.icsi.edu/media/webmodules/publications/FULL% 20BOOK-PP-
DD&CCM-PDF%20FILE.pdf
3. https://www.sebi.gov.in/legal/regulations/jul-2022/securities-and-exchange-board-
of-india-issue-of-capital-and-disclosure-requirements-regulations-2018-last-
amended-on-july-25-2022-_61425.html
4. https://www.icsi.edu/media/webmodules/pcs/GUIDANCE%20NOTE%
20ON%20DILIGENCE%20REPORT%20FOR%20BANKS.pdf

49
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 3 3 3 3 2 3
CO2 3 3 3 3 3 3 3 2 3
CO3 3 3 3 3 3 3 3 2 3
CO4 3 3 3 3 3 3 3 2 3
CO5 3 3 3 3 3 3 3 2 3

High – 3 Medium – 2 Low – 1

50
 M.Com. (General)
First Year Elective – IV A Semester II
RURAL AND AGRICULTURAL MARKETING
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

RURAL AND 4 - - - 3 4 25 75 100

AGRICULTURAL
MARKETING

Learning Objectives

1. To understand the concepts of Rural marketing and its environments.

2. To understand the buying behaviour of rural consumers

3. To gain knowledge on strategies relating to rural product, branding, packaging, etc.

To analyse the functioning of food processing industry including distribution and

4.
promotion in the rural market.
5. To understand the principles and functioning of cooperative marketing

Course Units
UNIT I (12 hrs)
Introduction to Rural marketing
Rural marketing – Meaning – Definition – Concept and nature of rural marketing –
Taxonomy of rural markets – Urban vs Rural marketing – Rural marketing environment –
Becoming a successful rural marketer.
UNIT II (12 hrs)
Rural buyer behaviour
Rural buyer behaviour – Aspects of rural buyer behaviour – Rural consumer decision
making process – Environmental factors affecting rural consumers – Buyer characteristics
and innovation adoption.

51
UNIT III (12 hrs)
Rural product strategy and pricing
Rural product strategy – Rural product classification and decisions – Product innovation
strategies – Customer value strategies – Rural branding and packaging strategies – Role of
Agricultural Price Commission in India (APC) - Introduction to APC - Basic objectives of
the Commission - Determination of Minimum Support Price (MSP).
UNIT IV (12 hrs)
Food processing industry infrastructure in India
Meaning of processing - Advantages of food processing - Processing of agricultural
commodities (Wheat, Paddy, Pulses and Oilseeds) – Importance of Cold Chains - Rural
distribution and logistics – Direct vs Indirect marketing – Rural supply chain management
– Marketing communication challenge in rural markets.
UNIT V (12 hrs)
Cooperative marketing
Cooperative marketing: Meaning - Role of cooperatives - Structure of cooperative
marketing societies - Types of Co-operative marketing societies – Membership –
Functioning – eNAM – Tamil Nadu State Agricultural Marketing Board.

Course Outcomes
Students will be able to:

Knowledge
CO No. CO Statement
level
CO 1 Recall the concepts of rural marketing K1

CO 2 Analyse the buying behaviour of rural consumers K4

Develop the strategies relating to rural product, branding, K3

CO 3
packaging, etc.
Construct distribution and promotional mix in the rural market K3
CO 4
relating to food processing industry
Explain the principles and functioning of cooperative K2
CO5
marketing

52
 Books for study:
1. Acharya S.S Agarwal N.L., (2019), “Agricultural Marketing in India”, 6th Edition.,
BS Publishers & Distributors Pvt Ltd, India
2. Ashok M. V (2021), “Emerging Trends in Agricultural Marketing in India”, Brillion
Publishing, New Delhi
3. DebarunChakrabaorty, SoumyaKantiDhara, AdrinilSantra (2021), “Rural Marketing
in India: Texts and Cases”, Atlantic Publishers and Distributors Pvt Ltd, Chennai
Books for reference:
1. Rahman K S (2019), “Rural Marketing in India”, Himalaya Publishing House,
Mumbai
2. DograBalram and KarminderGhuman (2007), Rural Marketing: Concepts and
Practices, McGraw Hill Education, Noida
Web references:
1. https://www.iare.ac.in/sites/default/files/lecture_notes/IARE_RM_NOTES_2.pdf
2. https://www.mbaskool.com/business-concepts/marketing-and-strategy-terms/12992-
cooperative-marketing.html
3. https://cacp.dacnet.nic.in/content.aspx?pid=32#content

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 2 2 1 2 3 3 3 1 3
CO2 3 3 3 3 3 3 3 1 3
CO3 3 3 3 3 3 3 3 1 3
CO4 3 3 2 3 3 3 3 2 3
CO5 2 2 2 3 3 3 3 1 3

High – 3 Medium – 2 Low – 1

53
 M.Com. (General)
First Year Elective – IV B Semester II
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

LOGISTICS AND SUPPLY 4 - - - 3 4 25 75 100

CHAIN MANAGEMENT

S.No Learning Objectives

To identify the primary differences between logistics and supply chain
1
management
To understand the individual processes of supply chain management and their
2
interrelationships within individual companies and across the supply chain.
3 To evaluate the management components of supply chain management
To analyse the tools and techniques applied in implementing supply chain
4
management.
5 To create awareness about information technology in supply management.

Course Units

UNIT I (12 hrs)

Supply Chain Management
Supply Chain Management: Concept, Features, Evolution, Importance, Process and Barriers
of Supply Chain Management – Principles of Supply Chain Strategies – Supply Chain
Intermediaries – Concept and Types, Channels of Distribution for Industrial Goods and
Consumer Goods, Channels of Distribution at Services Level, Factors for Selection of
Suitable Channels.

UNIT II (12 hrs)

Global Perspectives
Global Perspectives: Measuring and Analyzing the Value and Efficiency of Global Supply
Chain Networks, Global Market Forces, Types of Global Supply Chain-Indian Perspectives:
Measuring and Analyzing the Value and Efficiency of Domestic Supply Chain Networks,
Economic Effects of Supply Chains.

54
 UNIT III (12 hrs)
Framework of Logistics
Logistics: Introduction – Positioning of Information in Logistics and Supply Chain
Management – Logistics Information System (LIS) - Logistics Management: Concept and
Process, Competitive Advantages and Three C’s, Changing Logistics Environment, Reverse
Logistics, Importance of Inventory Control -Elements of Inventory Management – Inbound
and outbound logistics, Bull-whip effect – distribution and warehousing management -
Transport Functions and Participants in Transportation Decisions - Transport Infrastructure.
UNIT IV (12 hrs)
SCM-Warehousing
Warehousing - Logistics Challenge - Functions – Warehouse: Options – Site Selections –
Layout Design – Decision Model – Costing – Warehousing Strategies – Virtual Warehouse –
Warehouse Charter – Performance Parameter – Warehouse in India – Cold Chain
Infrastructure

UNIT V (12 hrs)

SCM-Information Technology and Supply Chain
Role of IT in Supply Chain – Supply Chain IT Framework – CRM in SCM – Internal Supply
Chain Management – Supplier Relationship Management – Future of IT in Supply Chain –
Supply Chain in IT Practice – The Role of E-Business in SCM – E-Business Framework – E-
Business in Practice.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

Level
CO 1 Recall the concepts and features of SCM K1
CO 2 Summarise global and Indian perspectives of SCM K2
CO 3 Examine changing logistics environment pertaining to K4
materials management, warehousing and distribution
CO 4 Explain strategic warehousing for SCM K2
CO5 Outline the role of information technology in SCM K2

55
 Books for study:
1. Christopher Martin, “Logistics and Supply Chain Management” (2016) 5th Edition, FT
Publishing International, India
2. Chopra, Sunil, Meindl, Peter and Kalra, D.V.; Supply Chain Management: Strategy,
Planning and Operation; Pearson Education Pvt. Ltd, Noida
Books for reference:
1. Sahay, B.S., Supply Chain Management, 2nd Edition; Macmillan Publishers India
2. Ballou, R.H. Business Logistics Management. Prentice-Hall Inc.
3. Bowersox D.J.,Closs D.J, Bixby Cooper. M., Supply Chain Logistics Management,
(2002), 9th Edition, McGraw-Hill Higher Education, Noida
Web references:
1. http://www.wisdomjobs.com/e-universit/production-and-operations-management-
tutorial-295/principles-of-material-handling-9576.html
2. http://www.marketing91.com/logistics-activitiesw/
3. https://www.fcbco.com/services/warehouse-strategies.
4. https://cleartax.in/s/just-in-time-jit-inventory-management

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 1 3 2 2 3 1 2
CO2 2 2 3 2 3 3 2 2 1
CO3 2 1 2 3 2 2 3 3 3
CO4 1 3 1 2 1 1 2 2 2
CO5 3 2 2 2 2 2 1 1 1

High – 3 Medium – 2 Low – 1

56
 M.Com. (General)
Second Year Skill Enhancement Semester II
ADVERTISING AND MEDIA MANAGEMENT
Marks

Inst.Hours
Category
Course

Credits

External
TitleoftheCourse L T P O

Total
Code

CIA
AdvertisingandMediaMana SEC 3 - 1* - 2 4 25 75 100
gement

*PracticalExposure-
ThePracticalexposureshouldbehandledthroughvariousactivitiesinvolvedinconcernedi
ndustriesdaytodayoperations
LearningObjectives
1. Toacquaintstudentswithcreativestrategiesinadvertising

2. Toeducatestudentsontheimportanceofmediaadvertising

3. ToassiststudentstocreateanAdvertisementCopy
4. Toacquaintstudentswithcreativestrategiesinadvertising
5. Toeducatestudentsontheimportanceofmediaadvertising

CourseUnits
UNIT 1 (12 hrs)
Introduction
Meaning,DefinitionandEvolutionofAdvertising–RoleofAdvertising–
AdvertisingasaPromotionaltool–Economic,SocialandEthicalAspectsofAdvertising–
AdvertisingasaCommunicationProcess

UNIT 2 (12 hrs)

CreativeStrategyManagement
AdvertisementCopyandAdvertisementDesigningMeaning-Preparationandprocess–
TypesofAdvertisementCopy–ElementsofAdvertisementCopyand
advertisementDesignAdvertisementLayoutStructureofanAdvertisementLayout–
PrinciplesofAdvertisementLayout

57
UNIT 3 (12 hrs)
AdvertisingandCampaignPlanning

MarketingStrategy andSituationalAnalysis–AdvertisingPlanandObjectives–
DAGMARApproach–Preparationof Campaign-StagesinCampaignProcess

UNIT 4 (12 hrs)

AdvertisingMediaStrategy

RoleofMedia,TypesofMedia-
Indoor,Outdoor,ElectronicandOnlineAdvantagesandDisadvantages–MediaPlanning-
SelectionandScheduling

UNIT 5 (12 hrs)

MediaManagementstrategies
MediaChoiceCriteria-FactorsaffectingChoiceofMedia –ChoosingtherightAgency-
Role,TypesandFunctionsofAdvertisementAgencies,SelectionandCo-
ordinationofAdvertisingAgency-AdvertisementBudgeting- Types-AffordableRateMethod,

PercentageofSalesMethod,CompetitiveParity MethodandObjectiveandTaskMethod
Theory80%PracticalExposure20%

CourseOutcomes
Studentswillbeableto:

CONo. COStatem Knowledge

ent level
CO1 CreatetheirownAdvertisementCopy K1
Analyzeindividualmediabusinessesandunderstandtheeconomic
CO2 K2
driversofthemediaeconomy
CO3 Gainaperspectiveonthefacetsofmedia K4
CO4 Developanintegratedmarketing planusingawidevarietyofmedia K2
CO5 CreatetheirownAdvertisementCopy K2

58
Booksforstudy:

1. Belch.AdvertisingandPromotion.NewDelhi,TataMcGrawHill,2017
2. Kenneth,E.Clow&DonaldE.Baack.IntegratedAdvertisingPromotion&MarketingComm
unication.NewDelhi:Prentice Hall,2015.
Booksforreference:

1. Bovee,John.Courtland.L.George,Dovel.PandWood,MarianBurk.AdvertisingEx
cellence,NewDelhi, TataMcGraw Hill.1994

2. Wells.AdvertisingPrinciplesandPractice,NewDelhi,PrenticeHallofIndia,2016Christ
inaSpurgeon.AdvertisingandNewMedia.USATaylor&Francis,latesteditionAppannai
ah.H.RandRamnath,AdvertisingandMediaManagement,Himalaya
Publisher,2016
Journals:
JournalofAdvertising, Research Journal of Advertising Education

Note:Latesteditionofthebooksmaybeused

59
 M.Com. (General)
Second Year Core – VII Semester III
TAXATION
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

TAXATION 6 - - - 5 6 25 75 100

Learning Objectives
1 To identify deductions from gross total income of persons other than individual
2 To compute taxable income for different classes of persons other than individual
3 To understand the procedure for filing of returns and tax planning
4 To assess Goods and Services Tax and Assessment of GST
5 To compute customs duty as per Customs Act
Course Units
UNIT I (18 hrs)
Deductions (other than Individual) - Deductions to be made in computing total income
of persons other than individual - (80G, 80GGB & 80GGC, 80IA, 80IAB, 80IAC, 80IB,
80IBA, 80ID, 80IE, 80JJA, 80JJAA, 80LA, 80M, 80P, 80PA) – Theory and Problems
UNIT II (18 hrs)
Assessment of persons (other than Individual) - Assessment of Firms, AOP, BOI,
Company and Co-operative society - Problems
UNIT III (18 hrs)
Tax Returns and Tax planning - Return of income: Statutory obligation, Return Forms,
Time for filing of return, Revised return, Modified return–Assessment -Tax Deducted at
Source - Advance payment of Tax - Tax planning, Tax avoidance and Tax evasion –
Theory only
UNIT IV (18 hrs)
Goods and Services Tax - Goods and Services Tax: GST Act, 2017 – Important
Definitions - Registration – Procedure for registration under Schedule III – Amendment of
registration – Rates of Tax of IGST, CGST, SGST/UGTST- Assessment of GST- Self-
assessment – Provisional assessment – Scrutiny of returns – Assessment of non-filers of
returns – Assessment of unregistered persons – Assessment in certain special cases – Tax
Invoice – Credit and Debit Notes – Input Tax Credit- Theory only
UNIT V (18 hrs)
Customs Act, 1962 - Customs Act, 1962: Important Definitions – Basics – Importance of
Customs Duty – Constitutional authority for levy of Customs Duty – Types of Customs

60
Duty – Prohibition of Importation and Exportation of goods – Valuation of goods for
Customs Duty – Transaction Value – Assessable Value – Computation of Assessable
Value and Customs Duty – Simple Problems and Theory
Problems: 60% and Theory: 40%
Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Apply the provisions of income tax to determine taxable income K3

CO 2 Plan taxes K3

CO 3 Illustrate the nuances of international business taxation K2

CO 4 Apply the provisions of GST K3

CO 5 Summarise the provisions of Customs Act K2

Books for study:

1. VinodSinghania and KapilSinghania, Direct Taxes Law & Practice Professional
Edition, Taxmann Publications, New Delhi
2. MehrotraH.C. and GoyalS.P, Income Tax including Tax Planning &Management,
SahityaBhawan Publications, Agra
3. SekarG, “Direct Taxes” - A Ready Refresher, Sitaraman C.& Co Pvt.Ltd.,
Chennai.
4. Balachandran V, (2021) Textbook of GST and Customs Law, Sultan Chand and
Sons, New Delhi
5. VandanaBangar andYogendraBangar, “Comprehensive Guide to Taxation”(Vol.I
and II),AadhyaPrakashan, Prayagraj(UP).

Books for reference:

1. ShaR.G. and UshaDeviN.,(2022) “Income Tax” (Direct and Indirect Tax),
HimalayaPublishing House,Mumbai.
2. Girish Ahuja and Ravi Gupta, “Practical Approach to Direct and Indirect Taxes:
Containing Income Tax and GST”, Wolters Kluwer India Private Limited
3. Swetha Jain, GST Law & Practice, Taxmann Publishers Pvt.Ltd, Chennai.
4. DatyV.S., “GST - Input Tax Credit”,Taxmann Publishers, Chennai.
5. AnuragPandy,“Law & Practices of GST and Service Tax”- Sumedha Publication
House, New Delhi.
Web references:
1. https://www.icsi.edu/media/webmodules/16112021_Advance_Tax_Laws.pdf
2. https://www.icsi.edu/media/webmodules/Final_Direct_Tax_Law_17_12_2020.pdf

61
3. https://www.icsi.edu/media/webmodules/TL_Final_pdf_25102021.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 3 3 3 3 2 3
CO2 3 3 3 3 3 3 2 2 3
CO3 3 3 3 3 3 3 3 2 3
CO4 3 3 3 3 3 3 3 2 3
CO5 3 3 3 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

62
 M.Com. (General)
Second Year Core – VIII Semester III
RESEARCH METHODOLOGY
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

RESEARCH 6 - - - 5 6 25 75 100
METHODOLOGY

S.No Learning Objectives

1 To understand the fundamentals of research

2 To construct theoretical design and formulate hypotheses

3 To evaluate the data collection techniques

4 To perform parametric and non-parametric tests

5 To enhance report writing skills and develop ethical conduct in research

Course Units

UNIT I (18 hrs)

Introduction to Research Methodology
Research: Definition – Objectives – Motivations for Research – Types of Research –
Approaches of Research – Significance of Research – Research Process – Criteria of
Good Research – Applications of Research in Business – Formulating a Research
Problem – Literature Review – Reasons for Review – Reference Management Tools –
Identification of Research Gap – Framing of Objectives.
UNIT II (18 hrs)
Hypothesis Testing and Research Design
Hypothesis – Formulation of Hypothesis – Testing of Hypothesis – Type I and Type II
Errors – Research Design – Features of Good Research Design – Types of Research
Design – Design of Sample Surveys: Sample Survey vs. Census, Case Study –
Sampling: Steps in Sampling Design, Methods of Sampling – Testing of Reliability and
Validity – Sampling Errors.

63
 UNIT III (18 hrs)
Data Collection
Variable: Meaning and Types – Method of Data Collection – Primary Data: Meaning,
Advantages and Limitations – Techniques: Interview, Schedule, Questionnaire,
Observation – Secondary Data: Meaning – Significance and Limitations – Sources.
UNIT IV (18 hrs)
Data Analysis
Data Analysis – Uni-variate Analysis: Percentile, Mean, Median, Mode, Standard
Deviation, Range, Minimum, Maximum, Independent Sample t-Test – Bi-variate
Analysis: Simple Correlation, Simple Regression, Chi-square, Paired Samples t-test,
ANOVA, (Simple Problems) Multivariate Analysis: Multiple Correlation, Multiple
Regression, Factor Analysis, Structural Equation Modelling (SEM), Multiple
Discriminant Analysis. (Theory only)
UNIT V (18 hrs)
Preparation of Research Report
Report Preparation – Guidelines and Precautions for Interpretation – Steps in Report
Writing – Style of Research Reports (APA, Anderson and Harvard) – Types of Reports
–Mechanics of Report Writing – Ethics in Research – Avoiding Plagiarism – Plagiarism
Checker Tools – Funding Agencies for Business Research.
Theory: 80%; Problems: 20%
Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

Level
CO 1 Recall the research concepts and recognise the research K1
problem
CO 2 Construct research hypothesis and determine the sample size K3
CO 3 Select appropriate method for data collection K3
CO 4 Interpret the results of statistical tests K2
CO5 Construct research report avoiding plagiarism K3

64
 Books for study:
1. Tripathi, (2014) “Research Methodology in Management and Social Sciences”.
SultanChand & Sons, New Delhi.
2. Kothari C.R and Gaurav Garg, (2020) “Research Methodology” – Methods
andTechniques. New Age International (P) Limited, New Delhi.
3. Krishnaswami and Ranganathan, (2011) “Methodology of Research in Social
Sciences”,Himalaya Publishing House, Mumbai.
Books for reference:
1. Donald R. Cooper, Pamela S. Schindler and J.K.Sharma, “Business Research
Methodology”, 12th Edition, Tata Mcgraw Hill, Noida (UP).
2. SashiK.Guptha and ParneetRangi,(2018) “Research Methodology” , Kalyani
Publisher, Ludhiana.
3. SharmaR D and HardeepChahal, (2004) “Research Methodology In Commerce
andManagement”, Anmol Publications, New Delhi
Web references:
1. https://www.cartercenter.org/resources/pdfs/health/ephti/library/lecture_notes/health_
science_students/ln_research_method_final.pdf
2. https://ccsuniversity.ac.in/bridge-
library/pdf/MPhil%20Stats%20Research%20Methodology-Part1.pdf
3. https://prog.lmu.edu.ng/colleges_CMS/document/books/EIE%20510%20LECTURE%20N
OTES%20first.pdf
4. https://www.statisticssolutions.com/academic-research-consulting/data-analysis-plan/

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 2 2 3 2 3 3
CO2 3 3 3 2 2 3 2 3 3
CO3 3 3 3 2 2 3 2 3 3
CO4 3 3 3 2 2 3 2 3 3
CO5 3 3 3 2 2 3 2 3 3

High – 3 Medium – 2 Low – 1

65
 M.Com. (General)
Second Year Core–IX Semester III
COMPUTER APPLICATIONS IN BUSINESS
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

COMPUTER 2 - 4 - 5 6 25 75 100
APPLICATIONS IN
BUSINESS

Learning Objectives
1 To understand the fundamentals of SPSS
2 To compare the values obtained in t-test and ANOVA
3 To perform regression and non-parametric tests
4 To create company, groups and ledgers and obtain financial statements using Tally
Prime
5 To understand inventory management and account for goods and services tax
Course Units
UNIT I (18 hrs)
Introduction to SPSS - Opening a data file in SPSS – Variable view – Data view –
Entering data into the data editor – Saving the data file– Table creation – Descriptive
statistics: Percentile values, Measures of central tendency, Measures of dispersion,
Distribution – Cronbach’s Alpha test – Charts and graphs - Editing and copying SPSS
output.
UNIT II (18 hrs)
Parametric Tests in SPSS - Compare means: One-sample t-test, Independent Samples t-
test, Paired-samples t-test and One-way ANOVA, Two-way ANOVA - Correlation: Bi-
variate, Partial and Multiple -Simple linear regression.
UNIT III (18 hrs)
Non-parametric Tests in SPSS - Chi-square test - Mann Whitney’s test for independent
samples – Wilcoxon matched pairs sample test– Friedman’s test– Wilcoxon signed rank
test – Kruskal Wallis test
UNIT IV (18 hrs)
Introduction to Tally Prime - Tally Prime: Introduction – Starting Tally Prime – Creation
of a Company - Selecting company - Shutting a company - Altering company– Creating
Accounting groups and ledgers – Vouchers – Practical problems for a new and existing
business and not-for profit organisation. Accounting reports: Introduction – Displaying
Trial balance, Profit and Loss Account, Balance sheet, Day book, Purchase register, Sales
register, Cashflow/Funds flow and ratio analysis – Practical problems.
66
UNIT V (18 hrs)
Inventory and GST in Tally Prime - Inventory: Introduction to Inventory Masters –
Creation of stock group – Creation of Godown – Creation of unit of measurement –
Creation of stock item – Entering inventory details in Accounting vouchers – Practical
problems. GST: Introduction – Enabling GST – Defining tax details – Entries in
Accounting vouchers – View invoice report – Practical problems.

100% Practical only

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Construct data file in SPSS K3

CO 2 Examine Means of samples K4

CO 3 Apply non-parametric tests K3

CO 4 Construct a company, form groups and get automated financial K3

statements

CO 5 Plan for automation of inventory K3

Books for study:

1. SundaraPandian.P, Muthulakshmi. S &Vijayakumar, T (2022), Research
Methodology &Applications of SPSS in Social Science Research, Sultan Chand
&Sons, New Delhi
2. Morgan George. A, Barrett C Karen, Leech L Nancy and Gloeckner Gene W
(2019),IBM SPSS for Introductory Statistics, Routledge, 6thEdition, U.K
3. Official Guide to Financial Accounting using TallyPrime (2021), BPB
Publication,Delhi
4. Chheda Rajesh, U (2020), Learn Tally Prime, Ane Books, 4thEdition, New Delhi

Books for reference:

1. Kulas John, Renata Garcia Prieto Palacios Roji, Smith Adams (2021), IBM SPSS
Essentials: Managing and Analysing Social Sciences Data, 2nd Edition, John Wiley
& Sons Inc., New York
2. Rajathi. A, Chandran. P (2011), SPSS for You, MJP Publishers, Chennai
3. SangwanRakesh (2022), Learn Tally Prime in English, Ascend Prime
Publication,Pilani
4. LodhaRoshan (2022), Tally Prime with GST Accounting, Law Point
Publication,Kolkata
67
 Web references:
1. https://www.spss-tutorials.com/basics/
2. https://www.tallyclub.in/
3. https://tallysolutions.com/business-guides/inventory-management-in-tally-erp9/

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO 2 3 2 2 3 3 2 3 3
1
CO 3 3 2 2 3 3 2 3 3
2
CO 3 3 2 2 3 3 2 3 3
3
CO 3 3 2 3 3 3 3 3 3
4
CO 3 3 2 3 3 3 3 3 3
5

High – 3 Medium – 2 Low – 1

68
 M.Com. (General)
Second Year Core – X Semester III
INTERNATIONAL BUSINESS
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

INTERNATIONAL
6 - - - 4 6 25 75 100
BUSINESS

Learning Objectives
To understand the concepts of International Business and International Business
1
Environment
2 To analyse the different theories of International Business.
3 To understand the legal procedures involved in International Business.
4 To evaluate the different types of economic integrations.
5 To analyse the operations of MNCs through real case assessment.

Course Units

UNIT I (18 hrs)

Introduction to International business
International Business -Meaning, Nature, Scope and Importance- Stages of
internationalization of Business-Methods of entry into foreign markets: Licensing-
Franchising- Joint Ventures-Strategic Alliances- Subsidiaries and Acquisitions - Recent
Developments in International Business.
UNIT II (18 hrs)
Theoretical Foundations of International business
Theoretical Foundations of International Business: Theory of Mercantilism- Theory of
Absolute and Comparative Cost Advantage-Haberler’s Theory of Opportunity Cost-
Heckscher- Ohlin Theory Market Imperfections Approach-Product Life Cycle Approach -
Transaction Cost Approach-Dunning’s Eclectic Theory of International Production.

69
UNIT III (18 hrs)
Legal framework of International Business
Legal framework of International Business: Nature and complexities: Code and common
laws and their implications to Business-International Business contract- Legal provisions,
Payment terms.
UNIT IV (18 hrs)
Multi-Lateral Agreements and Institutions
Multi-Lateral Agreements and Institutions: Economic Integration – Forms: Free Trade
Area, Customs Union, Common Market and Economic Union-Regional Blocks: Developed
and Developing Countries-NAFTA- EU-SAARC, ASEAN-BRICS- OPEC-Promotional
role played by IMF-World Bank and its affiliates- IFC, MIGA and ICSID – ADB-
Regulatory role played by WTO and UNCTAD.
UNIT V (18 hrs)
Multinational Companies (MNCs) and Host Countries
Multinational Companies (MNCs) and Host Countries: MNCs – Nature and characteristics
- Management Practices - Host Country Government Policies-International Business and
Developing countries: Motives of MNC operations in Developing Countries - Challenges
posed by MNCs.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Recalltheconceptsof International Business and International Business K1

Environment

CO 2 Analyzedifferent theories of International Business K4

CO 3 Explainthe legal procedures involved in International business K2

CO 4 Explain the different types of economic integrations. K2

CO 5 Identify the operations of MNCs through real case assessment K3

70
 Books for study:
1. Charles W.L. Hill, International Business: Competing in the Global Market
Place,McGraw Hill, NewYork
2. Charles W. L. Hill, Chow How Wee & Krishna Udayasankar, International
Business: An Asian Perspective- McGraw Hill, New York
3. Rakesh Mohan Joshi (2009), International Business, Oxford University Press
Books for reference:
1. Donald Ball, Michael Geringer, Michael Minor &Jeanne McNett, International
Business: The Challenge of Global Competition,McGraw Hill Education, NewYork
2. Alan M Rugman&Simon Collinson, International Business: Pearson Education,
Singapore
Web references:
1. https://www.icsi.edu/media/webmodules/publications/9.5%20International%20Busi
ness.pdf
2. https://ebooks.lpude.in/commerce/mcom/term_3/DCOM501_
INTERNATIONAL_BUSINESS.pdf
3. https://www.shobhituniversity.ac.in/pdf/econtent/International-Business-Unit-1-Dr-
Neha-Yajurvedi.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 1 3 1 2 2 2 3 1 2
CO2 3 2 3 1 3 3 2 2 1
CO3 2 1 2 3 2 2 3 3 3
CO4 1 3 1 2 1 1 2 2 2
CO5 3 2 2 2 2 2 1 1 1

High – 3 Medium – 2 Low – 1

71
 M.Com. (General)
Second Year Elective – V A Semester III
STRATEGIC MANAGEMENT
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

STRATEGIC 3 - - - 3 3 25 75 100
MANAGEMENT

S.No Learning Objectives

1 To understand strategic management and its levels and phases

2 To analyse the dynamics of competitive strategic management techniques

3 To familiarize with the business and functional level strategies

4 To gain knowledge on organisational and strategic leadership

5 To apply latest concepts in strategy implementation and control

Course Units

UNIT I(9hrs)
Introduction to Strategic Management
Introduction to Strategic Management: Meaning and Nature of Strategic Management,
Framework of Strategic Management, Strategic Levels in Organizations, Phases of
Strategic Management, Strategic Intent – Vision, Mission and Objectives, Strategy
Formulation, Benefits and Challenges of Strategic Management in Global Economy.

UNIT II (9hrs)
Techniques for Strategic Management
Dynamics of Competitive Strategy: Corporate Governance - Role of Board of Directors
and Top Management in Corporate Governance; Agency and Stewardship Theory,
Situational Analysis-SWOT Analysis, TOWS Matrix, Portfolio Analysis - BCG, GE, and
ADL Matrix - Strategic Management Process: Strategic Planning - Corporate Level

72
 Strategies: Concepts and Nature of Corporate Strategy, Strategic Alternatives at
Corporate Level - Stability, Expansion, Turnaround, Retrenchment and Retreat -
Business Combinations – Mergers and Acquisitions, Strategic Alliances, Corporate
Parenting.

UNIT III (9hrs)

Different Levels of Strategies
Business Level Strategies: Competitive Strategies at Business Level, Michael Porter’s
Generic Strategies, Best-Cost Provider Strategy, Tactics for Business Strategy, Business
Strategy for Different Industry Condition, Business Strategy and Internalization -
Functional Level Strategies: Marketing Strategy, Financial Strategy, Operations Strategy,
Human Resource Strategy, Research and Development.
UNIT IV (9hrs)
Organisation and Strategic Leadership

Organisation and Strategic Leadership: Organisation Structure, Types of Organisation

Structure, Strategic Business Unit, Entrepreneurship and Intrapreneurship, Strategic
Leadership, Strategic Leadership across organizations, Strategy Supportive Culture.

UNITV (9hrs)
Strategy Implementation and Control
Strategy Implementation and Control: Strategy Implementation [Localization,
International, Global Standardization, Transnational], Strategic Choice, Strategic
Control, Strategy Audit, Business Process Reengineering, Benchmarking, Six Sigma and
Contemporary Practices in Strategic Management.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

Level
CO 1 Summarise strategic management principles at different levels K2
and phases
CO 2 Explain the dynamics of competitive strategic management K2
techniques
CO 3 Examine business and functional level strategies K4
CO 4 Identify strategic leadership and organisational skills K3
CO5 Apply latest concepts in strategy implementation and control K3

73
 Books for study:
1. Prasad L. M., (2018), “Strategic Management”, 7th Edition, Sultan Chand
&Sons,New Delhi.
2. Cherunilam, Francis, (2021), “Strategic Management” 8th Edition,
HimalayaPublishing House Pvt Ltd, Mumbai.
3. John A. Pearce, Richard B. Robinson and AmitaMital, (2018)
“StrategicManagement” 14th Edition, McGraw Hill Education, New Delhi.
4. Gupta C. B. (2022), “Strategic Management” Latest Edition, S.Chand
andCompany Ltd, Noida, Uttar Pradesh.

Books for reference:

1. Jeyarathanam M., (2021), “Strategic Management” 7thEdition, Himalaya
Publishing House Pvt. Ltd, Mumbai
2. Ghosh P.K. (2014), “Strategic Management”, 14thEdition, Sultan Chand &Sons,
New Delhi
3. Chandan J. S. and NitishSen Gupta (2022), “Strategic Management”, Vikas
Publishing House Pvt. Ltd., New Delhi
4. Fred R. David, (2017), “Strategic Management Concepts and Cases” 13th Edition,
Prentice Hall, Pearson Education, London, England
Web references:
1. https://resource.cdn.icai.org/66691bos53810cp2.pdf
2. https://resource.cdn.icai.org/66693bos53810cp4.pdf
3. https://resource.cdn.icai.org/66694bos53810cp5.pdf
4. https://resource.cdn.icai.org/66695bos53810cp6.pdf
5. https://resource.cdn.icai.org/66697bos53810cp8.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 2 2 2 1 2
CO2 3 3 2 3 2 2 2 1 2
CO3 3 3 3 3 3 3 3 2 3
CO4 3 3 3 3 3 3 3 1 3
CO5 3 3 2 3 3 2 3 1 2

High – 3 Medium – 2 Low – 1

74
 M.Com. (General)
Second Year Elective–V B Semester III
INTERNATIONAL FINANCIAL MANAGEMENT
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

INTERNATIONAL
FINANCIAL 3 - - - 3 3 25 75 100
MANAGEMENT

Learning Objectives

1 To understand the importance and nature of international flow of funds

To gain knowledge on the various features and transactions in the foreign exchange
2
market
To analyse the techniques of international investment decisions for building a better
3
portfolio
4 To understand the flow of funds in the international banks

5 To become familiar with various international instruments

Course Units
UNIT I (9hrs)
International Financial Management
International Financial Management: An overview – Importance – Nature and Scope –
International flow of Funds – Balance of Payments – International Monetary System.
UNIT II (9hrs)
Foreign Exchange Market
Foreign Exchange Market: Features – Spot and Forward Market – Exchange Rate
Mechanism – Salient Features of FEMA – Market for Currency Futures and Currency
Options – Hedging with Currency Future and Options.

75
UNIT III (9hrs)
International Investment Decision
Foreign Direct Investment – International Capital Budgeting – International Portfolio
Investment: Meaning – Benefit of International Portfolio Investment.
UNIT IV (9hrs)
International Financial Decisions
Overview of the International Financial Market – Channels for International Flow of Funds –
Role and Functions of Multilateral Development Banks – International Banking: Functions –
Credit Creation – Control of International Banks.
UNIT V (9hrs)
International Financial Market Instruments
Short-term and Medium-term Instruments – Management of Short-term Funds –
Management of Receivables and Inventory – Factors behind the Debt Crisis.
Courseoutcomes:
Students will be able to:
Knowledge
CO No. CO Statement
level
CO 1 Explain the importance and nature of international flow of funds K2
Analyse the fluctuations in exchange rate and impact on exchange K4
CO 2
markets
Analyse the techniques of international investment decisions for K4
CO 3
building a better portfolio
CO 4 Explain the flow of funds in the international banks K2
CO 5 Examine various international financial market instruments K4

Books for study:

1. VyuptakeshSharan, (2010), “International Financial Management” 6th Edition,
Prentice Hall India Learning Pvt. Ltd, Delhi
2. Seth A K and Malhotra S K, (2000), “International Financial Management”
2ndEdition, Galgotia Publishing Company, Delhi
3. Agarwal O P, (2021), “International Financial Management” 3rd Edition, Himalaya
Publishing House Pvt Ltd, Mumbai
4. Apte P G, (2006), “International Financial Management” 4th Edition, MCGraw Hill
(India) Pvt. Ltd., Noida, Uttar Pradesh
5. Varshney R L and Bhashyam S (2016), “International Financial Management An
Indian Perspective”, Sultan Chand & Sons, New Delhi.
76
 Books for reference:
1. Jeevanandam C, (2020), “Foreign Exchange Practice Concepts and Control”, 17th
Edition, Sultan Chand & Sons, New Delhi
2. Kevin S, (2022), “Fundamentals of International Financial Management” 2nd
Edition, Prentice Hall India Learning Pvt. Ltd, Delhi
3. Amuthan R, (2021), “International Financial Management” 3rd Edition, Himalaya
Publishing House Pvt Ltd, Mumbai
4. Bhalla V K (2014), “International Financial Management (Text and Cases)”,
Sultan Chand & Sons, New Delhi
Web references:
1. https://iare.ac.in/sites/default/files/LECTURE%20NOTES-IFM.pdf
2. https://www.bauer.uh.edu/rsusmel/4386/ifm%20-%20lecture%20notes.pdf
3. https://ebooks.lpude.in/management/mba/term_4/DMGT549_INTER
NATIONAL_FINANCIAL_MANAGEMENT.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 1 2 2 3 2 2 2 1 2
CO 2 1 2 2 3 2 2 2 1 2
CO 3 2 3 2 3 2 2 2 2 2
CO 4 1 2 2 3 2 2 2 1 2
CO 5 2 3 2 3 2 2 2 2 2

High – 3 Medium – 2 Low – 1

77
 M.Com. (General)
Second Year Skill Enhancement Semester III
STOCK MARKET OPERATIONS
Marks

Inst. Hours
Categor y

Credits
Course

External

Total
CIA
Code Title of the Course L T P O

Stock Market 2 - 1* - 2 3 25 75 100

Operations

*ThePractical
exposureshouldbehandledthroughvariousactivitiesinvolvedinconcernedindustries
daytodayoperations

LearningObjectives
1 Togetstudentsacquaintedwiththenatureofstockmarket
2 Tolearnthepatternoftradingandsettlementinstockmarket
3 Tounderstandtheprocessofonlinetradingandmeaningofbasicconcepts

4 Toknow andcategorizetheoptioncontractsanditsstrategies
5 Toobservethepsychology oftraderinthestockmarket

CourseUnits
UNITI–INTRODUCTIONTOSTOCKMARKET(9hrs)

CapitalandStockMarket–StockExchanges–NSE&BSE–Index–TypesofIndex-
DematAccount&TradingAccounting–BrokerageandTaxation–IntradayTrading.

UNITII–TRADING&SETTLEMENTINSTOCKMARKET(9hrs)

Patterns of Trading & Settlement – Speculations and its types – Brokerage –

SettlementProcedures –NationalSecurities Depository Ltd. (NSDL), Central Securities
DepositoryLtd.(CDSL)

UNITIII-ONLINETRADINGPROCESS(9hrs)

Trading – Types of trading – Risk, Reward, Target, Stop Loss –Walk through of
onlinetrading–LotSizes–MinimumLossesandMaximumProfits–
Stoplossmethodtoincreaseprofits–LedgerStatement–TransactionHistory–Contract Notes

78
 UNITIV–OPTIONSTRADING(9hrs)

ConceptsofOptions–CallOption–PutOption–In-the-money,At-the-money,Out-of-the-money–
OptionValuation–BasicOptiontradingstrategies.
UNITV–TRADINGPSYCHOLOGY(9hrs)

NewsandSocialMedia–AttitudeofaTrader–WealthCreationthroughTrading –Successfultrading
invariousmarketmovements– Trading Routine
Theory80%PracticalExposure20%

Booksforstudy:
1. PrasannaChandra,“InvestmentAnalysisandPortfoliomanagement”,TataMcGrawHill,3rdE
dn.,2008.
2. PunithavathyPandian, “Security
AnalysisandPortfolioManagement”,VikasPublishingHousePvt.Ltd., Chennai,2021.
3. SecuritiesOperationsandRiskManagementbyNationalInstituteofSecuritiesMarker,2023.

Booksforreference:
4. V.A.Avadhani,InvestmentandSecuritiesMarketinIndia,HimalayaPublishingHouse,10t
hedition,2017.
5. RaviPulianiandMaheshPuliani,ManualofSEBI,BharatLawHouse,Delhi,2017.
6. NCFM-OptionsTradingStrategiesModulebook,NationalStockExchangeofIndiaLtd,
2009
Note:Latesteditionofthebooksmaybeused

79
 M.Com. (General)
Second Year Core – XI Semester IV
CORPORATE AND ECONOMIC LAWS

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
CORPORATE AND 6 - - - 5 6 25 75 100
ECONOMIC LAWS

Learning Objectives
1 To understand the Components of Companies Act
2 To Analyse the reason for insolvency of a person and company
3 To understand the Laws relating to SEBI and Competition Act
4 To analyse current and capital account transactions and dealings in foreign
currency under FEMA
5 To evaluate offences and punishment for money laundering under Prevention of
Money Laundering Act

Course Units
UNIT I (18 hrs)
Companies Act 2013
Company Formation and Conversion – Investment and loans – Dividends – Accounts and
Audit – Board of Directors and Key Managerial Personnel – Board Meetings and
Procedures – Inspection, Inquiry and Investigation – Compromises, Arrangements and
Amalgamations – Prevention of Oppression and Mismanagement.
UNIT II (18 hrs)
Insolvency and Bankruptcy Code, 2016
Definitions – Corporate Insolvency Resolution Process – Liquidation of a Corporate Person
– Personal Insolvency.

UNIT III (18 hrs)

SEBI Laws and Regulations & Competition Act, 2002

80
Raising finance from capital markets – IPO – Insider Trading – Takeover Code.
Competition Act, 2002: Meaning – Objective – Extent and Applicability – Competition
Commission of India.
UNIT IV (18 hrs)
Foreign Exchange Management Act, 1999
Salient Features of FEMA – Foreign Direct Investment in India (FDI) – Master Directions
of FDI – External Commercial Borrowings – trade credit and structured obligations –
Liberalized Remittance Scheme (LRS).
UNIT V (18 hrs)
Prevention of Money Laundering Act, 2002
Prevention of Money Laundering Act, 2002: Offence of money laundering –Punishment for
money laundering –Attachment, adjudication and confiscation - Obligations of Banking
Companies, Financial Institutions and Intermediaries –Summons, Search and Seizure–
Appellate Tribunal.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Recall the importance of Companies Act K1

CO 2 Examine the provisions of Insolvency K4

CO 3 Analyse the provisions relating to SEBI and Competition Act K2

CO 4 Recall important provisions of FEMA K4

CO 5 Examine the provisions of Money Laundering Act K4

Books for study:

1. MunishBandari (2022), A Textbook on Corporate and Economic Laws,
33rd Edition, Bestword Publications, New Delhi
2. Amit Vohra and RachitDhingra (2022), Economic, Business and Commercial
Laws, 18th Edition, Bharat Book House, Siliguri
3. PankajGarg (2021), Taxmann’s Corporate and Economic Laws, 7th Edition,
Taxmann Publications, New Delhi

81
 Books for reference:
1. Sekar G and SaravanaPrasath B (2022), Students’ Handbook on Corporate and
Economic Law, Commercial Law Publishers (India) Pvt.Ltd.,, New Delhi
2. Taxmann (2021), FEMA & FDI Ready Reckoner, 15th Edition, Taxmann
Publications, New Delhi
3. AhujaV.K. and ArchaVashishtha (2020), Intellectual Property Rights (contemporary
Developments), Thomson Reuters, Toronto, (CAN)
Web references:
1. https://resource.cdn.icai.org/67333bos54154-m3cp1.pdf
2. https://resource.cdn.icai.org/67335bos54154-m3cp3.pdf
3. https://resource.cdn.icai.org/68523bos54855-cp1.pdf
4. https://resource.cdn.icai.org/68524bos54855-cp2.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 2 3 3 3 2 3
CO2 3 3 3 2 2 3 2 2 3
CO3 3 3 2 2 2 3 2 2 3
CO4 3 3 3 3 3 3 3 2 3
CO5 3 3 2 2 3 3 3 2 3

High – 3 Medium – 2 Low – 1

82
 M.Com. (General)
Second Year Core – XII Semester IV
HUMAN RESOURCE ANALYTICS

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
Code

CIA
HUMAN RESOURCE 6 - - - 5 6 25 75 100
ANALYTICS

Learning Objectives
1 Tounderstandtheconceptandframeworkofhumanresourceanalytics
2 Toevaluatetheprocessofhumanresource analyticsandtherelevantresearchtools
3 Toillustratetheevolution,types anddesignof HRmetrics
4 Todealwithdatacollectionandtransformation
5 Toadopt tools and techniquesforpredictive modelling

Course Units

UNITI(18 hrs)
IntroductiontoHumanResourceAnalytics
HumanResourceAnalytics:Introduction–Concept–Evolution-Importance–Benefits–
Challenges-TypesofHRAnalytics – HR Analytics Framework and Models.

UNITII (18 hrs)

BusinessProcessandHRAnalytics
BusinessProcessandHRAnalytics:Introduction–DataDrivenDecisionMakinginHR-
DataIssues–Data
Validity–DataReliability-HRResearchtoolsandtechniques–
StatisticsandStatisticsModellingforHRResearch.

UNITIII (18 hrs)

83
 IntroductiontoHRMetrics
HRMetrics:Introduction-HistoricalEvolutionofHRmetrics-Importance–
TypesofHRMetrics–Typesofdata-HR MetricsDesign Principles–– HR Scorecard– HR
Dashboards.

UNITIV(18hrs)
HRAnalyticsandData
HRAnalyticsandData:Introduction–HRDataCollection–Dataquality–
BigdataforHumanResources– Process of data collection for HR Analytics –
Transforming data into HR information – HR Reporting – Data

Visualization – Root cause analysis.

UNITV (18 hrs)

HRAnalyticsandPredictiveModelling
HRAnalyticsandPredictiveModelling:Introduction–HRPredictiveModelling–
Differentphases–Predictiveanalytictoolsandtechniques–InformationforPredictiveanalysis-
Softwaresolutions-PredictiveAnalytic ModelsforQuantitative Data-
Stepsinvolvedinpredictiveanalytics.

Course Outcomes

Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Examinetheconceptofhumanresourceanalytics K4

CO 2 ApplytheHR toolsand techniquesin decisionmaking K3

CO 3 Examinethedifferenttypes ofHRmetricsand theirrelativemerits K4

CO 4 MakeuseofHRdatain reportpreparation K3

CO 5 Buildmodelsforpredictiveanalysis K3

84
 Books for study:
1. NishantUppal (2020), Human Resource Analytics Strategic Decision Making, 1st
Edition, Pearson EducationPvt. Ltd., Chennai
2. Sarojkumar and Vikrant Verma (2022), HR analytics, Thakur PublicationPvt. Ltd,
Lucknow.
3. Dipak Kumar Bhattacharyya (2017), HR analytics: understanding theories and
applications, 1st Edition, Sage Publications India Private Limited, New Delhi

Books for reference:

1. Ramesh Soundararajan and Kuldeep Singh (2019), Winning on HR analytics, Sage
publishing, New Delhi
2. AnshulSaxena (2021), HR analytics: quantifying the intangible, 1st Edition, Blue
Rose publishers, New Delhi
3. Michael J. Walsh (2021), “HR analytics essentials you always wanted to know”, 7th
Edition, Vibrant publishers, Mumbai.

Web references:
1. https://hbr.org/webinar/2017/06/leveraging-hr-analytics-in-strategic-decisions
2. https://www.mbaknol.com/human-resource-management/human-resource-metrics/
3. https://www.managementstudyguide.com/hr-metrics-and-workforce-analysis.htm

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 2 2 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 2 3 3 3 3 3 3
CO5 3 3 2 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

4.3 Project with viva voce

Credit = 7
Hours = 10
85
 M.Com. (General)
Second Year Elective – VI A Semester IV
ORGANISATIONAL BEHAVIOUR
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

ORGANISATIONAL
4 - - - 3 4 25 75 100
BEHAVIOUR

Learning Objectives

1. To understand the various aspects of human behaviour at work.

2. To understand the role f motivation and job satisfaction in organisational commitment

Toanalysedifferentformsoforganisationalstructureandcontemporarycommunicationtool
3.
s.
To analyse the importance of t ransactional analysis in facilitating negotiations and
4.
conflict management.
5. To gain knowledge on recent trends in organisational change and development.

Course Units
UNIT I (12 hrs)
Introduction to Organizational Behaviour and Learning
Introduction to Organizational Behaviour – OB Models - Challenges facing management –
Personality – Perception- Attitudes – Values. Organisational Learning: Meaning,
Theories(Chris Argyris and Donald Schon: Espoused theory, Theory-in-use, Three levels
of learning)Introduction to learning organisation.
UNIT II (12 hrs)

Motivation and Job Satisfaction

Motivation Theories – Content theories (Maslow, Herzberg, ERG), Process Theories

(Vroom,Porter and Lawler)– Job Satisfaction-Organisational commitment.
UNIT III (12 hrs)

Organisational structure and Communication

Organisational structure- Factors, Forms. Importance of virtual organisations –

86
 Organisational communication- Importance,Forms, Functions. Organisational climate
and culture. Business communication: Harnessing Business Emails and Corporate
Communication tools.
UNIT IV (12 hrs)

Transactional Analysis and Organizational Conflicts

Transactional analysis: Meaning, Benefits, Levels of self-awareness, Analysis of

transactions. Organizational Conflicts – Process, Levels, Conflict management.
Negotiation – Types and Process -Introduction to Workplace Spirituality.
UNIT V (12 hrs)

Contemporary practices in Organisational Change and Development

International Organisational Behaviour Practices - Organizational Change and Change

Management. Organisational Development–Meaning, Models and Interventions.

Course Outcomes
Students will be able to:
CO No. CO Statement Knowledge
level
CO 1 Identify the effect of OB models and organizational learning
K3
on human behaviour
CO 2 Assess theories of motivation and their impact on job
K5
satisfaction.
CO 3 Examine effective communication tools for better organisational
K4
climate.
CO 4 Analyse interpersonal transactions at workplace. K4
CO5 Analyse the various OB models for change management and
K4
development in the organization.

87
 Books for study:
1. Aswathappa, (2021) “Organizational Behaviour (Text, Cases and Games)”, 7th
Edition, Hmalaya Publication, Mumbai.
2. Subba Rao, (2021) “Organizational Behaviour”, 6th Edition, Himalaya Publication,
Mumbai.
3. S.S.Khanka, (2021) “Organizational Behaviour(Text and Cases)”, 4th Edition, S.
Chand, Noida (UP).
4. L.M.Prasad, (2016) “Organizational Behaviour”, 6th Edition, Sultan Chand, New
Delhi.

Books for reference:

1. Kavitha Singh, (2022) “Organizational Behaviour(Text and Cases)”, 3rdEdition,
Sulthan.Chand, New Delhi.
2. Fred Luthans, (2017) “Organizational Behaviour”, 12thEdition, McGraw
HillInternational Edition, New York (USA).
3. Stephen P. Robbins, Timothy A. Judge, Eharika Vohra, (2018) “Organizational
Behavior”, 18th Edition, Pearson Education, London.
4. Mishra M. N. (2001), “Organizational Behaviour”, 1st Edition, S. Chand, Noida
(UP).
Web references:
1. http://www.nwlink.com/~donclark/leader/leadob.html
2. https://www.tankonyvtar.hu/hu/tartalom/tamop412A/20110023_Psychology/03030
0.scorl
3. https://www.workvivo.com/blog/corporate-communication/
4. https://www.mbaknol.com/management-concepts/concept-of-
workplacespirituality/
5. http://www.essentialtoolsseries.com/SpringboardWebApp/userfiles/estools/file/Ch
apter%202.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 3 3 3 2 3
CO2 3 3 2 3 3 3 3 2 3
CO3 3 3 2 3 3 3 3 2 3
CO4 3 3 2 3 3 3 3 2 3
CO5 3 3 2 3 3 3 3 2 3

High – 3 Medium – 2 Low – 1

88
 M.Com. (General)
Second Year Elective – VI B Semester IV
INSOLVENCY LAW AND PRACTICE
Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O

Total
CIA
Code

INSOLVENCYLAWANDPRA 4 - - - 3 4 25 75 100
CTICE

Learning Objectives
1 To gain knowledge on Insolvency and Bankruptcy Code
2 To gain knowledge of the recent developments in the arena of Insolvency Law
and Bankruptcy code
3 To understand the legal, procedural and practical aspects of Insolvency and its
resolution
4 To analyse cross border insolvency laws and insolvency resolution
5 To evaluate code of conduct laid down for Insolvency practitioners

Course Units
UNIT I (12 hrs)

Introduction to Insolvency and Bankruptcy Code

Introduction to Insolvency and Bankruptcy Code: Concepts, Need for the Insolvency
andBankruptcy Code 2016 - Important Definitions.

UNIT II (12 hrs)

Corporate Insolvency Resolution Process

Corporate Insolvency Resolution Process: Legal Provisions; Committee of

Creditors;Procedure; Documentation; Appearance; Approval.Insolvency Resolution of
Corporate Persons: Contents of resolution plan; Submission ofresolution plan; Approval
of resolution plan –ResolutionStrategies: Restructuring ofEquityand Debt –
Compromiseand Arrangement; Acquisition; Takeover and Change of Management; Sale
of Assets.

89
UNIT III (12 hrs)

Liquidation and Adjudication of Corporate Persons

Liquidation of Corporate Person: Initiation of Liquidation; Powers and duties of

Liquidator; Liquidation Estate; Distribution of assets; Dissolution of corporate debtor -
Voluntary Liquidation of Companies: Procedure for Voluntary Liquidation; Initiation of
Liquidation; Effect of liquidation; Appointment; Remuneration; Powers and duties of
Liquidator; Completion of Liquidation - Adjudication and Appeals for Corporate
Persons: Adjudicating Authority in relation to insolvency resolution and liquidation for
corporate persons; Jurisdiction of NCLT; Groundsfor appeal against order of liquidation;
Appeal to Supreme Court on question of law; Penalty of carrying on business
fraudulently to defraud traders.

UNIT IV (12 hrs)

Cross Border Insolvency

Cross Border Insolvency: Introduction; Global developments; UNCITRAL Legislative

Guide on Insolvency Laws; UNCITRAL Model Law on Cross Border Insolvency; World
Bank Principles for Effective Insolvency and Creditor Rights; ADBprinciples of
Corporate Rescue and Rehabilitation; Enabling provisions for cross border transactions
under IBC, Agreements with foreign countries.

UNIT V (12 hrs)

Professional and Ethical Practices for Insolvency Practitioners

Professional and Ethical Practices for Insolvency Practitioners: Responsibility and

accountability of Insolvency Practitioners; Code of conduct; Case laws; Case Studies;
and Practical aspects.

90
CourseOutcomes
Studentswillbeableto
CO No. CO Statement Knowledge
level
CO 1 Recalltheconcepts,needfortheinsolvencyand
K1
BankruptcyCode2016.
CO 2 Anal ys etheprovisionsrelatingtoCorporateInsolvencyResolutionPr
ocess, Insolvency resolution of corporate persons and K4
Resolutionstrategies
CO 3 AnalysethelegalprovisionsofLiquidationofCorporate
Person,CompaniesandAdjudication and Appeals K4
forCorporatePersons
CO 4 Summarise the provisions relating to Cross Border Insolvency K2
CO 5 Examine
K4
theProfessionalandEthicalPracticesforInsolvencyPractitioners

Books for study:

1. Prasad Vijay Bhat, DivyaBajpai (2022), “Corporate Restructuring Insolvency
Liquidation & Winding-Up”, 4th Edition, Taxmann,New Delhi
2. Ayush J Rajani, KhushbooRajani and AlkaAdatia (2022), “Comprehensive Guide to
Insolvency and Bankruptcy Code, 2016 – Law & Practice”, 3rd Edition, Bloomsbury
Publishing India Pvt. Ltd., New Delhi.
3. SumantBatra (2017), “Corporate Insolvency Law and Practice”, 1st Edition, Eastern
Book Company, Bangalore.
Books for reference:
1. Vats R.P., ApoorvSarvaria, YashikaSarvaria (2022), “Law & Practice of Insolvency
& Bankruptcy”, Taxmann,New Delhi
2. Taxmann’s - Insolvency and Bankruptcy Law ManualTaxmann publications, New
Delhi
3. ICSI Study Material on Insolvency - Law and Practice, New Delhi
Web references:
1. https://www.mca.gov.in/Ministry/pdf/TheInsolvencyandBankruptcyofIndia.pd
2. https://ibbi.gov.in/en/legal-framework/act
3. https://www.indiacode.nic.in/handle/123456789/2154?sam_handle=123456789/1362
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 2 3 3 3 3 3 3
CO5 3 3 2 3 3 3 3 3 3

High – 3 Medium – 2 Low – 1

91
 M.Com. (General)
Second Year Skill Enhancement Semester IV
CONSUMERBEHAVIOUR
Marks

Inst.Hours
Category

Credits
CourseC

External
TitleoftheCourse L T P O

Total
CIA
ode

ConsumerBehaviour 3 - 1* - 2 4 25 75 100

*ThePracticalexposureshouldbehandledthroughvariousactivities
involvedinconcernedindustriesdaytodayoperations
LearningObjectives
1 Todevelopanunderstandingofunderlyingconceptsandissues
inConsumerbehaviorinmarketing.

CourseUnits
Unit1:IntroductiontoConsumerBehaviour(12Hours)
Definition,Nature,Scope,ConsumerBehaviour’sApplicationsinMarketing,Consumerresearchp
rocess–DefiningResearchObjectives,Collecting&EvaluatingSecondaryData,Primary
ResearchDesign,CollectingPrimaryData,AnalyzingData&ReportPreparation.
Unit2:FactorsaffectingConsumerBehaviour(12Hours)
Factors influencing Consumer Behaviour– External Influences – Culture, Sub Culture,
Social Class,PeerGroups,Family,InternalInfluences–
Needs&Motivations,Perception,Personality,Lifestyle,
Values,Learning,Memory,Beliefs&Attitudes.
Unit3:ConsumerDecisionMakingProcess(12Hours)
Types of consumer decisions, Consumer Decision Making Process - Problem Recognition -
InformationSearch- AlternativeEvaluation–PurchaseSelection– PostpurchaseEvaluation,
Buyingpatterninthe newdigital era.
Unit4:ConsumerMotivation&Personality(12Hours)
Consumer Motivation– Needs, Goals, Motive arousal, Maslow’s Hierarchy of Needs,
Freud’sTheoryofMotivation, Consumer Personality–Self-concepttheory,
PsychoanalyticTheory, Neo-FreudianTheory,TraitTheory.

Unit5:MarketingCommunications,DecisionMakingModels,ConsumerRights

92
 (12Hours)
MarketingCommunicationProcess, TypesofCommunicationsystems–
Interpersonal,Impersonal,PersuasiveCommunication,ConsumerDecisionMakingModels–
BlackBoxModel-Economicmodel-
Howard&Shethmodel,ConsumerProtectionAct2019,Rightsof consumers.
Theory80%PracticalExposure20%

Booksforstudy:
1. ConsumerBehaviour-SatishKBatra SHHKazmi
2. Consumer BehaviourinIndianContext-KKSrivastava, SujataKhandai
Books for reference
1. Hawkins,BestandConey,ConsumerBehaviour,TataMcGrawHill,NewDelhi
2. JohnAHoward,ConsumerBehaviourinMarketingStrategy,PrenticeHallNewDelhi
3. SchiffmanLGandKanukLLConsumer Behaviour, PrenticeHallNewDelhi
4. AnitaGhatak, ConsumerBehaviourinIndia,DKAgencies(P) LtdNewDelhi
5. SarkarAProblemsofConsumerBehaviourinIndia,DiscoveryPublishingHouseNewDelhi

Note: Latest edition of the books may be used

93