FACULTY OF COMMERCE AND MANAGEMENTapps.nmu.ac.in/syllab/Commerce and Management/2017... · 5.2.The...

1

North Maharashtra University, Jalgaon

(NAAC Re-accredited 'A' Grade University)

FACULTY OF COMMERCE AND MANAGEMENT

Structure, Equivalence and Syllabus

of

Master of Commerce (M.Com.)

(Sem. 60+40 Pattern)

(w.e.f.: 2017-18)


(NAAC Reaccredited 'A' Grade University)

FACULTY OF COMMERCE & MANAGEMENT

STRUCTURE OF

MASTER OF COMMERCE (M.COM.)

W.E.F AY 2017-18

Semester-I and II (w.e.f.- AY 2017-18)

Paper Semester-I Paper Semester-II

101 Economics of Industries-I 201 Economics of Industries-II

102 Strategic Management 202 Case Studies in Strategic Management

103 Research Methodology in Commerce

and Management 203

Elective Subject- (Any one)

a. Modern Management Practices

b. International Business

c. Advance Banking

104 Specialization paper -I 204 Specialization Paper- II

Semester-III and IV (w.e.f.- AY 2018-19)

Paper Semester-III Paper Semester-IV

301 Management Accounting- I 401 Management Accounting- II

302 Entrepreneurship & Project

Management 402 Modern Retail Management

303 Organizational Behaviour 403

Elective Subject- (Any one)

a. Information System for Business

b. Foreign Trade.

c. Corporate Social Responsibility

304 Specialization paper- III 404 Specialization Paper IV or Project Report &

Viva voce

List of Specialization Subjects (Any One)

Sr.No. Specialization Subject

A Advanced Accountancy

B Advanced Cost Accountancy

C Human Resource Management

D Marketing Management

E Supply Chain Management

Note:-

1. Students can opt for any one paper from elective list for paper number 203 in Sem-II, and paper

number 403 in Sem. IV.

2. Students who select special paper from the specialization list for Sem. I, it will continue for

Sem II, III & IV(Specialization Paper will be in progression)

3. In Sem IV, Special Paper IV, 404 student may opt for Project Report of 100 marks or Theory

paper (60+40). There shall be external Exam. (Viva-voce) of Project Report for 60 marks & 40

marks (Internal) for Project Report. Allocation of 60 marks viva-voce: 30 marks by External

Examiner + 30 marks by Internal Examiner (Project Guide)




MASTER OF COMMERCE (M.Com.)

W.E.F AY 2017-18

1. TITLE OF THE DEGREE

This Post-Graduate Degree shall be titled as Master of Commerce (M.Com.) This new curricula

shall be effective from 2017-18.

2. DURATION

The regular Post-Graduate Full Time Course shall be of 2 Years’ duration; comprising of 4

Semesters through Theory papers, Case Studies, Project report, Viva-voce, and such other

Continuous Evaluation Systems as may be prescribed, in this respect, from time to time

3. ELIGIBILITY FOR ADMISSION

The candidate must have passed three years’ Bachelor Degree in Commerce & Management or

equivalent thereto or as per Eligibility Rules framed by the North Maharashtra University from

Time to Time.

4. PATTERN

4.1. English medium and Marathi medium are allowed as medium of Instructions for study of

subjects, except as otherwise prescribed in the programme (refer instructions).

4.2. The suggested curriculum comprises 16 papers including 11 elective papers, detailed as

under -

4.2.1. Compulsory Theory papers - 10 papers

4.2.2. Elective papers 02 papers with 6 options

(1 paper having 3 options each for two semesters)

4.2.3. Specialisation papers 04 papers with 5 options

(1paper having 5 options each for four semesters)

A student can opt for a Project Report in place of the theory paper in a Specialization

paper number 404

1. Students can opt for any one paper from elective list for paper number 203 in Sem-II, and

paper number 403 in Sem. IV

2. Students who selects a particular specialisation from among the 5 options at Sem. I, shall

have to continue with the same specialisation at the remaining semesters, namely, Sem. II,

Sem. III, and Sem IV.

3. In Sem IV student may opt for project report instead of special paper 404.

4.3. Each semester will have 4 papers of 4 credits each, thus comprising 16 credits for each

Semester that is 64 credits for whole M. Com Degree Course

4.4. One credit for the theory course shall be of the 15 clock hours (Each course being taught in

the semester will be of 4 credits) that is each course will be of 60 hours.

4.5. Continuous evaluation of the students shall comprise the 60+40 pattern; where every paper

of 100 marks (4 credits), shall be divided as External evaluation of 60 marks and internal

continuous assessment of 40 marks.

4.6. The external assessment shall be based on written examination to be conducted by the

university at the end of the each semester.

4.7. The student shall not be allowed to appear for the semester examination unless the Head of

the Department /Principal of the College certifies completion of internal work, regularity,

practical etc. The College shall submit along with this certificate Internal marks to the COE

of the University.

4.8. CGPA system as devised by the University shall be applicable.

4.9. Continuous Internal assessment comprises one Class room test of 20 Marks and Seminar

(Using ICT) or Group Discussion of 20 Marks.

4.10. Paper No. 203, and Paper No 403 (elective subjects) are not in progression.

4.11. Marathi medium for instructions and writing answers will be allowed except in case of the

following subjects:

(i) Advanced Accountancy

(ii) Advanced Cost Accountancy

(iii) Management Accounting

5. PASSING STANDARDS

5.1. In order to pass the examination, the candidate has to obtain at least 40% marks for each

head Separately, that is 24 marks out of 60 (External) and 16 marks out of 40 marks (Internal)

for all papers.

5.2. The student shall be allowed to keep the terms of the next year as per the University rules.

6. Grades:

6.1. Marks for each course would be converted into grade points as per Seven-Point grading

scale as stated in the following table.

Table 1 Table Showing Conversion of Marks into grade points

Marks Obtained

Grade

Equivalent Grade points

75 to 100 O : Outstanding 6

65 to 74 A : Very Good 5

55 to 64 B : Good 4

50 to 54 C : Average 3

45 to 49 D : Satisfactory 2

40 to 44 E : Pass 1

0 to 39 F : Fail 0

6.2. Every paper carries maximum of 6 grade points. Similarly each paper carries 4 credit points.

Thus, each paper carries maximum of 24 CR x GP points.

6.3. One semester carries 4 papers of 24 CR x GP points each. Thus, every semester carries

maximum of 96 CR x GP points.

6.4. The M.Com programme consists of 4 semesters, each carrying 96 CR x GP points. Thus,

The M.Com programme in all carries maximum of 384 CR x GP points.

6.5. The grade point will be given on the basis of total marks (sum of mark obtained in internal

assessment and Semester examination) obtained by a student in a subject.

6.6. The CR x GP points earned in each course shall be calculated as –

Total CR x GP points = Grade points obtained (vide Table-1) x Credits for the course

6.7. Semester Grade Point Average (SGPA) –

6.7.1. The performance of a student in a semester is indicated by a number called SGPA.

SGPA is the weighted average of the grade points obtained in all courses registered by

the student during the semester. It shall be calculated as follows-

𝑆𝐺𝑃𝐴 =∑ 𝐶𝑖𝑝𝑖

𝑛𝑖=1

∑ 𝐶𝑖𝑛𝑖=1

=∑ 4𝑝𝑖

𝑛𝑖=1

16

Where,

𝐶𝑖 = the maximum number of credits prescribed for the ith course of a semester for

which SGPA is to be calculated

𝑝𝑖 = grade point earned in the ith course

i = 1,2,3……n represent the number of courses in which a student is registered in the

concerned semester.

That is,

𝑆𝐺𝑃𝐴 = 𝐓𝐨𝐭𝐚𝐥 𝐂𝐑 𝐱 𝐆𝐏 𝐩𝐨𝐢𝐧𝐭𝐬 𝐞𝐚𝐫𝐧𝐞𝐝 𝐟𝐨𝐫 𝐭𝐡𝐞 𝐒𝐞𝐦𝐞𝐬𝐭𝐞𝐫

𝐓𝐨𝐭𝐚𝐥 𝐂𝐫𝐞𝐝𝐢𝐭 𝐩𝐨𝐢𝐧𝐭𝐬 𝐟𝐨𝐫 𝐭𝐡𝐞 𝐒𝐞𝐦𝐞𝐬𝐭𝐞𝐫

SGPA is rounded up to two decimal places.

6.8. Final result

Up-to-date assessment of the overall performance of a student from the time of his/her first

registration is obtained by calculating a number called Cumulative Grade Point Average

(CGPA), which is a weighted average of the grade points obtained in all courses registered

by the student since he/she has been admitted to the M.Com course.

𝐶𝐺𝑃𝐴 =∑ 𝐶𝑗𝑝𝑗

𝑚𝑗=1

∑ 𝐶𝑗𝑚𝑗=1

Where

𝐶𝑗= the number of credits earned in the jth course up to the semester

𝑝𝑗 = grade point earned in the jth course.

A letter grade lower than E (i.e. grade point < 1) in a course shall not be taken

into consideration for the calculation of CGPA

j= 1, 2,3……m represent the number of courses in which a student is registered up-to

the semester for which the CGPA is to be calculated

The CGPA is rounded up to two decimal places.

6.9. The final grade earned shall be as per Table given below-

Final grade to be awarded and equivalent percentage of marks of the candidate based on

his/her CGPA

CGPA

Value

Final Grade to be

awarded to the

candidate

Equivalent range

for percentage of

marks

Formula for obtaining

equivalent approximate

percentage of marks

5.50-6.00 0: Outstanding 75-100 75 + {

(𝐶𝐺𝑃𝐴 − 5.5)

0.02}

4.50-5.49 A: Very Good 65-74 65 + {

(𝐶𝐺𝑃𝐴 − 4.5)

0.02}

3.50-4.49 B: Good 55-64 55 + {

(𝐶𝐺𝑃𝐴 − 3.5)

0.02}

2.50-3.49 C: Average 50-54 50 + {

(𝐶𝐺𝑃𝐴 − 2.5)

0.02}

1.50-2.49 D: Satisfactory 45-49 45 + {

(𝐶𝐺𝑃𝐴 − 1.5)

0.02}

1.00-1.49 E: Pass 40-44 40 + {

(𝐶𝐺𝑃𝐴 − 1.0)

0.02}

0.00-0.99 F: Fail 00-39 Not Applicable

7. GUIDELINES FOR TEACHING

7.1. There shall be at least 60 lecture hours per semester per course. There shall be 15 weeks of

teaching before commencement of examination of respective semester.

7.2. There shall be 4 lectures of 60 minutes each per week per paper.

7.3. The semester workload is balanced with 4 full papers of 100 marks each semester. Thus 240

lecture hours are considered for teaching sessions including continuous assessment,

Examination work etc. as per UGC norms, and rules framed by the University.

7.4. Self-study shall be additional requirement besides the Class room learning. The Faculty will

have to exert a little extra for cultivating reading habits amongst the students.

7.5. The teaching method shall comprise a mix of Lectures, Case Study, Seminars, Group

discussions, Brain storming, Game playing, Interactions with Executives etc. so as to prepare

the students to face the global challenges. For this Audio-visual aids should be considered

for imparting and acquiring knowledge.

7.6. Case study method preferably shall be used wherever necessary & desired for the better

understanding by the students.

8. PRACTICAL TRAINING THROUGH PROJECT WORK

8.1. The Student is allowed to opt for Project Work as substitute to the Paper IV of Specialisation

(Paper No 404). In that case he/she shall not be required to appear for the external/internal

written exam of this paper. Instead he/she has to face the viva-voce as per the rules of the

University.

8.2. In the Fourth semester examination student has to do "Project Work" individually on the

basis of specialization. No group work is allowed in this. The topic shall be decided with

consultation and guidance of Internal teacher (Project Guide) of the College. The Project

shall be necessarily Research oriented, Innovative and Problem solving. No teacher shall be

entrusted with more than 15 students for guidance and supervision.

8.3. The college shall submit the detailed list of students with Project Titles, name of the

organization, & internal guide to the university before the prescribed date.

8.4. The student has to write a report based on the actual work done during the year at the

selected business enterprise, get it certified by the concerned teacher that the Project report

has been satisfactorily completed and submit TWO typed hard bound copies & one soft copy

in CD of the same to the Head of the department / Principal of the college.

8.5. One copy of the report submitted by the student shall be forwarded to the University by the

College before prescribed dated.

8.6. The project work will carry maximum 100 marks, of which internal teacher shall award

marks out of maximum 40 marks on the basis of project work done by the student as a

continuous assessment. Remaining marks shall be awarded out of maximum 60 marks by

examining the student during Viva-voce, by the panel of examiners consist of one external

examiner(to be appointed by the University) & internal guide..

8.7. No students will be permitted to appear for Viva-voce examinations, unless and until (s) he

submits the project report before the scheduled date.

8.8. Students have to prepare 10-15 minutes presentation based on project work which is

mandatory at the time of viva voce.

9. STRUCTURE OF THE QUESTION PAPER

Each question paper shall be of 60 marks and of 3 hours duration.

9.1. For Theory papers there will be 2 Sections. In section I first question shall be compulsory

carrying 12 marks based on the whole syllabus for the semester. Similarly a candidate shall

be required to answer 2 questions out of 3 questions form section-I & 2 questions out of 3

questions from section II. Thus in all 5 questions should be answered by the student. All the

questions shall carry equal marks i.e. 12 marks each.

9.2. For Composite papers (Theory and practical / problems) there will be 2 sections. In

section I first question shall be compulsory carrying 12 marks based on the whole syllabus

for the semester. Similarly in section I (practical/problem), a student shall be required to

answer 2 questions out of 3 questions & in section II (Theory), (s)he shall be required to

answer 2 questions out of 3 questions. Thus in all 5 questions should be answered by the

student. All the questions shall carry equal marks i.e. 12 marks each.

9.3. For case studies (paper 202) out of 5 cases 3 cases should be attempted by the student.

Each case shall carry 20 marks.

10. ELIGIBILITY OF THE FACULTY

As per norms fixed by UGC, Government of Maharashtra and North Maharashtra University.




MASTER OF COMMERCE (M.Com.)

w.e.f. AY 2017-18

M. Com Equivalence

Old

Paper

Semester Pattern 60:40 w.e.f.

2014-15

New

Paper

Semester Pattern 60:40 w.e.f.2017-18

Semester - I

101 Economics of Industries 101 Economics of Industries-I

102 Strategic Management 102 Strategic Management

103 Research Methodology in

commerce

103 Research Methodology in commerce

and management

104 Specialization – I 104 Specialization – I

Semester - II

201 Indian Financial System 201 Economics of Industries-II

202 Case Studies in Strategic

Management

202 Case Studies in Strategic Management

203 Elective Subject– (Any one) 203 Elective Subject– (Any one)

203 A Modern Management Principles 203 a Modern Management Practices

203 B International Business 203 b International Business

203 C Banking and Insurance 203 c Advance Banking

Semester – III

301 Management Accounting I 301 Management Accounting I


Management


Management

303 Organizational Behaviour 303 Organizational Behaviour

304 Specialization paper -III 304 Specialization paper -III

Semester - IV

401 Corporate Social Responsibility 403c Corporate Social Responsibility

402 Modern Retail Management 402 Modern Retail Management

403 Information System for Business 403 a Information System for Business

404 Specialisation Paper IV or

Project Report & Viva voce

404 Specialisation Paper IV or

Project Report & Viva voce

Specialisations

OLD NEW

A Advanced Accountancy A Advanced Accountancy

B Advanced Cost Accountancy B Advanced Cost Accountancy

C Human Resource Management C Human Resource Management

D Marketing Management D Marketing Management

E Supply Chain Management E Supply Chain Management

North Maharashtra University, Jalgaon (NAAC Reaccredited ‘A’ Grade University)


M.Com-I – w.e.f. AY 2017-18

SEMESTER: I

Paper: 101 Economics of Industries-I 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100

Required Lectures: 60 UNIT 1. Introduction (Lectures: 08)

a) Meaning and Scope of Industrial Economics

b) Need and Significance of The Study of Industrial Economics

c) Economic & Agricultural Development and Industrialization

d) Factors Affecting Industrial Development

UNIT 2. Industrial Decisions & Market Structure (Lectures: 08)

a) Competition or Co-Operation.

b) Firm Behavior & Market Outcomes.

c) Cartel, Collusion, Merger, Take Over & Acquisition Concepts

UNIT 3. Industrial Location Analysis (Lectures: 08)

a) Meaning of Industrial Location.

b) Determinants of Industrial Location.

c) Weber’s & Florence’s Theories of Industrial Location

UNIT 4. Investment, Research, Development & Innovation in Industry. (Lectures: 12)

a) Investment Decisions

I. The Nature & Types of Investment Decisions

II. Preparation of the Profile of a Project.

III. Pricing Methods of Project Evaluation

IV. Risk and Uncertainties in Project Appraisal.

b) Research, Development and Innovation.

I. Meaning.

II. R & D Expenditure as an Investment Decision.

III. The Relationship between R & D, Inputs & Outputs

IV. Rationalization & Automation.

i. Meaning & Objectives.

ii. Benefits and Problems, Policy.

UNIT 5. Price and Non-Price Competition (Lectures:14)

a. Pricing in industry

I. General Situation for Pricing Decisions.

II. Pricing Under Perfect & Imperfect Competition: in theory

III. Pricing Procedures in Practice.

IV. Pricing Methods.

V. Pricing in Public Enterprises

VI. Price Wars: Theories and Evidence

b. Non-Price Competition

I. Meaning of Non-Price Competition& Product Differentiation

II. Horizontal Product Differentiation

III. Brand Proliferation as an Entry Deterrence Strategy

IV. Vertical Product Differentiation

V. Price Discrimination: First- Second-& Third Degree Price Discrimination

UNIT 6. Entry Deterrence and Entry Accommodation (Lectures: 10)

a. Introduction

b. Strategic Substitutes and Strategic Complements

c. Entry Deterrence and Entry Accommodation

d. Taxonomy of Business Strategies

e. Contestable Markets: Features & Key conditions

Reference Books

1. Ferguson, Paul R. and Glenys J. Ferguson, (1994), Industrial Economics - Issues and

Perspectives, Macmillan, London.

2. Shepher, William G. (1985), The Economics of industrial Organization, Prentice - Hall, Inc,

Englewood Cliffs, N. J.

3. Staley, E & Morse R. (1965), Modern Small Industry for Developing Countries, McGraw Hill

Book Company.

4. Elizabeth E. Bailey William J. Baumol : Deregulation and the Theory of Contestable

Markets,1984, Volume 1 Issue 2 Yale Journal on Regulation.

5. Reza Aboutalebi : The Taxonomy of International Manufacturing Strategies , Surrey Business

School, University of Surrey, Guildford, UK e-mail: [email protected]

6. Joe Chen 111 8.4 A taxonomy of business strategies Lecture Notes: Industrial Organization

7. G. Symeonids : Industrial Economics ,2011, London School of Economics & Political Science.

8. Ahluwalia, I. J. (1985), Industrial Growth in India - Stagnation since Mid-sixties, Oxford

University Press, New Delhi.

9. Ahluwalia, I. J. (1991), Productivity and Growth in Indian Manufacturing, Oxford University

Press, New Delhi.

10. Desai, A. V. (1994), “Factors Underlying the Slow Growth of Indian Industry”, in Indian Growth

and Stagnation - The Debate in India Ex. Deepak Nayyar, Oxford University Press.

11. Vepa R. K. (1988), Modern Small Industry in India, Sage Publications.

12. Srivastava, M.P. (1987), Problems of Accountability of Public Enterprises in India, Uppal

Publishing House, New Delhi.

13. Mohanty, Binode (1991), Ed. Economic Development Perspectives, Vol. 3, public Enterprises

and Performance, Common Wealth Publishers, New Delhi.

14. Jyotsna and Narayan B. (1990), “Performance Appraisal of PEs in India: A Conceptual

Approach”, in Public Enterprises in India - Principles and Performance, Ed. Srivastave V.K.L.,

Chug Publications, Allahabad

mailto:[email protected]



M.Com-I – w.e.f. AY 2017-18

SEMESTER: I

Paper: 102 Strategic Management 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100

Required Lectures: 60

UNIT1. Strategic Management: Overview Lectures: 10

a) Strategy: Concept, Elements of Strategy, Types, Levels of Strategy Operation, Strategy

Decision Making, Issues in Strategic Decision Making.

b) Strategic Planning: Concept, Evolution of Strategic Planning, Levels of Strategic Planning,

Strategy Makers & Strategic Decisions, Dimensions of Strategic Decisions.

c) Strategic Management: Definition, Features, Elements in Strategic Management Process,

Model of Strategic Management Process.

d) Business Policy: Nature, Importance, Objectives & Classification, Current Trends in Business

Policy, Difference between Strategy and Policy.

UNIT 2 Strategic Intent and Environmental Appraisal Lectures: 10

a) Strategic Intent: Vision, Mission, Purpose, Goals and Objectives, Values.

b) Environmental Appraisal: Concepts of Environment, Characteristics, Factors to be Considered

for Environmental Scanning, Approaches to Environmental Scanning, Sources of Information

for environmental Scanning, Factors affecting Environmental Appraisal.

c) Organizational Appraisal: Capability factors, Methods and Techniques.

d) Strategic Choice: Meaning, Process, Factors and Analysis – Portfolio and SWOT.

UNIT 3. Competitive Advantage Lectures: 06

a) Concept and Sources of Competitive Advantage.

b) Kinds of competitive advantage: Position and Capability and their inter‐relationship.

c) Sustainable competitive advantage.

d) Cost‐Benefit analysis of competitive advantage.

UNIT 4. Strategy Implementation Lectures: 15

a) Strategy Implementation: Aspects, Project & Procedural Implementation, Resource

Allocation.

b) Structural Implementation – Structural Considerations, Structures for Strategy, Organization

Design and Change, Organization Systems.

c) Behavioral Implementation – Leadership Implementation, Corporate Culture, Corporate

Politics and Use of Power, Social Responsibility and Strategic Management, Personal Value

and Ethics.

d) Functional Implementation of Strategies-Functional Policies, Role of Functional policies.

UNIT 5. Strategy Evaluation and Control Lectures: 15

a) Strategic Evaluation: Nature, Importance, Participants, Barriers.

b) Strategic Control and Operational Controls, Differnce between Strategic Control and

Operational Controls.

UNIT 6. Techniques of Strategic Evaluation Lectures: Lectures:04

a) Control -Evaluation Techniques for Stategic Control, Evaluation Techniques for

Operational Control

--- REFERENCE BOOKS ---

1. Business policy and Strategic Management – Azhar Kazmi, Tata McGraw Hill, New Delhi.

2. Marketing Strategy & Competitive Positioning by Hooley – Pearson Education, Delhi Delhi.

3. Business Policy and Strategic Management: Concepts and Applications,- Gupta, Gollakota,

Shrinivasan- Prentice Hall India, New Delhi.

4. Strategic Management - Hunger, Wheelen, Addison Weesley

5. Strategic Management - P.SubbaRao, Himalaya Pub.New Delhi.

6. Strategic Management Concepts and Cases – Upendra Kachru, Excel Books, New Delhi.

7. Strategic Management - Francis Cherunilam, Himalaya Publishing House, New Delhi.

8. Strategic Management- Saloner, Shepard, Podolny Willey India

9. Strategic Management - B Hiriyappa, New Age International, New Delhi.

10. Strategic Management - V.S.P. Rao, Harikrishna, Excel Books, New Delhi.

11. Business Policy: Strategic Management - L.M.Prasad, Sultan Chand and Sons, New Delhi.

12. Concepts in Strategic Management and Business Policy –Thomas L.Wheelen and J.David

Hunger



M.Com-I – w.e.f. AY 2017-18

SEMESTER: I

Paper: 103 Research Methodology in Commerce & Management 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


Objectives:

To study Research Methodology for decision making in business

To understand process of research by students by filling questionnaire for preparation of

research report.

UNIT 1. Introduction to Research (12)

1.1. Meaning, Objective, Importance & Need of Research in Business

1.2 Qualities of good research, Classification of Research: Basic research, Pure and Applied

Research, descriptive Research, Diagnostic Research, Analytical and Empirical Research.

1.3 Issues and Problems in Research.

1.4 Research through cyber way, Plagiarism in Research.

UNIT 2. Research Methodology (10)

2.1. Meaning of Research Methodology

2.2.Steps in Process of Research Methodology: Formulating the research problem, Extensive

literature survey, Development of working hypotheses, Preparing the research design, Collecting the

data, Execution of the project, Analysis of data, Hypothesis-testing, Preparation of the report or the

thesis.

2.3 Case Study-Meaning, Characteristics and steps involved in case study (selection, gathering,

interpretation, reporting)

UNIT 3. Sampling and Sample Design (12)

3.1. Meaning and need of Sample and Sampling.

3.2 Steps in Sampling Design,

3.3 Essential of good sampling

3.4 Sampling Methods

3.4.1.Probability Sampling: Simple random, Systematic, Stratified, Cluster, Area, Multi-stage,

Proportional, Sequential sampling.

3.4.2. Non-probability Sampling: Convenience, Quota, Snowball, Judgment

3.5 Sampling Error and Non Sampling Error

UNIT 4. Data Collection and Statistical tools (10)

4.1. Meaning and Types of Data:

4.2 Primary Data and Secondary: Meaning, Significance and Limitations,

4.3 Methods of Data Collection: Observation, Interview, Questionnaire, Schedule & Survey Method.

4.4 Meaning and types of Questionnaire, Guidelines for Constructing Questionnaire/ Schedule,

Choice of Questions

4.5 Meaning and types of Scales: Nominal, Ordinal, Interval, Ratio

4.6 Statistical Analysis: Correlation, Regression, Dispersion and ANOVA

UNIT 5. Testing of Hypotheses (08)

5.1. Hypothesis: Meaning, Sources, Importance

5.2. Procedure for Hypotheses Testing

5.3. Types of Hypothesis Testing:

Parametric Test: t- test, F-test, z-test,

Non Parametric Test: Chi-square, and ANOVA (one way & two ways)

UNIT 6. Interpretation & Report Writing (08)

6.1. Interpretation: Meaning and Precautions

6.2. Report Writing: Meaning and Importance

6.3. Essential of good Research Report, Types of Research Report

6.4 Steps, Layout of the Research Report

6.5. Types of Research Reports

6.6. Footnotes and Bibliography: references and criteria for bibliography

a) APA (American Psychological Association)

B) MLA (Modern Language Association)

REFERENCES:

1. Research Methodology – Shrivastava - TMH

2. Research Methodology (Methods & Techniques) – C.R.Kothari - Wiley Eastern Ltd

3. Business Research Methodology – J.K. Sachdeva- Himalaya Publishing House

4. Research Methodology – A.B. Rao - Excel Books

5. Methodology And Techniques of Social Research- Wilkinson & Bhandarkar- Himalaya Publishing

House

6. Business Research Methods- Murthy, Bhojanna- Excel Books

1. Research Methodology – Smarth & Siriya – S. Chand & Company Ltd.

2. SPSS Online Manual

3. A Handbook of Statistical Analysis of SPSS- Sabine Landau and Brian S. Everitt-A CRC Press

Company



M.Com-I – w.e.f. AY 2017-18

SEMESTER: I

Paper-I : 104 (A) Advanced Accountancy 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


A) Title of Paper Advanced Aspects of Accounting

B) Course Objectives After studying this paper the student will be able to –

1. understand the advanced aspects of accounting relating to

company liquidation, Holding company, and Hire-purchase

2 .understand the method of presenting financial statements by

Insurance companies

3. Understand the accounting procedure for goods of small value

under hire- purchases transactions

C) Level of Knowledge

expected

Working knowledge with application skill

D) Medium of

Instructions

English

E) Instructions as to

study and

examinations

a) This subject shall be studied in English medium.

b) The question paper shall be set in English, and the students

shall answer the paper in English medium only.

c) Out of the total marks in question paper, 40% marks will be

allotted for theory questions, and 60% marks will be for the

practical problems.

F) Course contents Covering 6 Units as detailed below -

Particulars No of

lectures

UNIT 1 - Accounting Standards – Elementary study of the following

Accounting Standards – (Theory only)

1) AS – 16 Borrowing Costs

2) AS – 17 Segment Reporting

3) AS – 20 Earning per Share

4) AS – 22 Accounting for Taxes on Income

08

UNIT 2 - Value Added Accounting & Reporting:

(a) Concepts of value addition - Meaning, Utility, and Disclosure of

Value Added Statement (VAS) -

(b) Concept and Computation of -

1. Economic Value Added (EVA)

2. Gross Value Added (GVA)

3. Net Value Added (NVA)

4. Market Value Added (MVA) –

(Theory and practical problems)

08

UNIT 3 - FINANCIAL STATEMENTS OF HOLDING COMPANIES

Consolidated Financial Statements of Holding Companies –

Consolidation with adjustments of - Inter-company transaction, Issue of

Bonus Shares, Revaluation of fixed Assets, Debentures and Preference

Shares of subsidiary Company, Dividend.

Refer to the Accounting Standard AS 21 “Consolidated Financial

Statements”,

and Ind-AS 27 – “Consolidated and Separate Financial Statements”

(Note - Holding company with two or more subsidiaries to be studied)


12

UNIT 4 - LIQUIDATION OF COMPANIES

Preparation of Statements of affairs including deficiency/surplus account as per

the provisions of the company law


10

UNIT 5 - FINANCIAL STATEMENTS OF INSURANCE COMPANIES

Preparation of final accounts of Insurance companies carrying on General

Insurance business, as per the forms prescribed by the Insurance Regulatory and

Development Authority Regulations 2002 -

- Revenue Accounts in Form B- RA

- Profit and Loss Account in Form B- PL, and

- Balance Sheet in Form B- BS


10

UNIT 6 - ACCOUNTING FOR GOODS OF SMALL VALUE UNDER

HIRE- PURCHASES TRANSACTIONS -

Preparation of Hire Purchase Trading Account in the books of hire vendor

under –

(a) Debtors Method, and

(b) Stock and Debtors Method


12

60

Reference books –

Books on Accounting

1) Advanced Accounting – II, Dr. S. N. Maheshwari& Dr. S. K. Maheshwari, Vikas Publishing

House, New Delhi

2) Corporate Accounting, Dr. S. N. Maheshwari, Viakas Publishing House Pvt. Ltd. New Delhi

3) Advanced Accounting, Dr. Ashok Sehgal& Dr. Deepak Sehgal: Taxmann, New Delhi

4) Advanced Accountancy – Vol. II , R. L. Gupta & M. Radhaswamy, Sultan Chand & Sons

5) Advanced Accounts, M. C. Shukla, T. S. Grewal & S.C. Gupta, S. Chand & Co Ltd.

6) Advanced Accounts - Jain and Narang - Kalyani Publishers, Ludhiana

7) Accountancy, Volume-I and II, Sr. K. Paul , New Central Book Agency, Kolkata

8) Accounting Theory, R. K. Lele and Jawaharlal, Himalaya Publishers

9) Accounting Theory, Dr. L. S. Porwal, Tata McGraw Hill.

10) Accounting Text & Cases, Robert Anthony, D. F. Hawkins & K. A. Merchant- Tata McGraw Hill

11) Accounting - Including Applicable Accounting Standards [CA-Intermediate (IPC – Group I)] (4th

Edition, June 2016) – written by D. G. Sharma, publisher Taxmann Publications

12) Advanced Accounting - Including Applicable Accounting Standards [CA-Intermediate (IPC)] (4th


Books on Accounting Standards Ind-AS and IFRS

13) Students Guide to Accounting Standards (CA/CMA Final ) written by D S Rawat, published by

Taxmann Publications 30th Edition 2017

14) Taxmann’s “Indian Accounting Standards and IFRSs for Non-finance Executives” – written by T.

P. Ghosh– publisher Taxmann Publications

15) A Complete Guide for Converged Indian Accounting Standards IND-ASs & IFRS (Book + CD)

Author : Amit Gupta (FCA)


Author : Dr. A.L.Saini Publisher – Snow White

17) Accounting Standards & IFRS with Power-point Presentations on Accounting Standards, IFRS &

Indian GAAP (Book + Free web-Download) Author : Kamal Garg (C.A) - Bharat Publications

18) Accounting Standards (for CA-IPCC) Author : D. G. Sharma (for Taxmann) Edition : 2nd edition,

2014 Taxmann

19) Accounting Standards (for CA Final) D. G. Sharma (for Taxmann) Edition : 2nd edition, 2014

Taxmann

20) Taxmann’s “IFRSs Simplified” – written by T. P. Ghosh – publisher Taxmann Publications

21) Taxmann’s “Illustrated Guide to Indian Accounting Standards and IFRSs” – written by Amitabh

Mukherjee– publisher Taxmann Publications

22) Taxmann’s “Guide to Indian Accounting Standards converged with IFRSs” – written by T. P.

Ghosh and CA Shrinivasn Anand – publisher Taxmann Publications



M.Com-I – w.e.f. AY 2017-18

SEMESTER: I

Paper-I: 104 (B) Advanced Cost Accountancy 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


A) Title of Paper Elements of Cost, and accounting & control of the elements of costs

B) Course Objectives After studying this paper the student will be able to -

1. acquaint with the subject of Cost Accounting and its

significance

2. understand the concepts of materials, labour and overheads as

elements of costs, and the accounting procedure for these

elements of costs

3. understand the controlling aspects of these elements of costs

compute the total cost of output by accumulating costs in the

form of a cost sheet

4. To understand the basis for preparation of tender.


expected


D) Medium of Instructions English

E) Instructions as to study

and examinations

d) This subject shall be studied in English medium.

e) The question paper shall be set in English, and the students shall

answer the paper in English medium only.

f) Out of the total marks in question paper, 40% marks will be

allotted for theory questions and 60% marks will be for the

practical problems.


Unit I - Introduction of Cost Accounting and concepts thereunder –

08

Lectures

(a) Cost Accountancy – Concept of Cost, Costing, Cost Accounting and Cost

Accountancy - Objectives, Importance, Scope, Advantages, Limitations of Cost

Accounting,

(b) Essential Qualities of a good Cost-accounting system, factors to be considered for

installing a cost accounting system,

(c) Relationship between cost accounting, financial accounting, and management

accounting

(Refreshing the concepts already covered at B Com programme)

Unit II - Materials as an element of cost; techniques of Inventory control

12

Lectures

a) Importance and objectives of materials control - Purchase procedure, Duties of

Storekeeper, Perpetual inventory system and continuous stock taking

b) Documentation in Purchasing, Storing, and Issuing materials - [1] Bill of Material,

[2] Purchase Requisition, [3] Purchase Order, [4] Goods Received Note, [5]

Material Requisition Note, [6] Materials Return Note, [7] Material Transfer Note,

[8] Bin Card, [9] Store Ledger, [10] Stock Verification Report [Study of concepts

and formats of these documents]

c) Accounting treatment of the following items in materials cost accounting - Carriage

inward on raw materials, Cash discount received on purchase of materials,

Insurance costs on stocks of raw materials, Storage losses namely waste, scrap,

spoilage, and defectives

d) Techniques of inventory control –

1. Setting of Various Stock Levels – Maximum, Minimum, Average, Reorder

levels.

2. ABC Analysis

3. Two-Bin System.

4. Establishment of System of Budgets.

5. Use of Perpetual Inventory Records and Continuous Stock Verification – Bin

Card, Store Ledger.

6. Determination of Economic Order Quantity.

7. Review of Slow moving and Non-moving Materials and Stock Items.

8. Use of Control Ratios – Input-output Ratio, Inventory Turnover Ratio.

[Advanced practical problems on EOQ, including the EOQ when there is quantity

discount; ABC analysis; Stock Levels; Store Ledger showing pricing of material

issues - FIFO, LIFO, Simple Average, and Weighted Average rates of material

issues including normal and abnormal loss of material ]

Unit III - Labour as an element of cost; techniques of labour cost control

12

Lectures

a) Importance and objectives of control of labour cost – concepts of time keeping and

time booking and their objectives

b) Wage payment - Qualities of sound wage payment system, and scheme of incentives

to workers

c) Methods of wage payment

Computation of wages under different methods of wage payment –

1. Time-rate System and Piece-rate System -

3. Differential Piece-rate System - Taylor’s Differential Piece-Rate Plan,

Merrick’s Multiple Piece Rate Plan, Gantt’s Task and bonus Plan,

Emerson Efficiency Plan

4. Incentive Wage Plans - Halsey Premium Plan, Rowan Premium Plan, Profit

sharing and Co-partnership scheme

d) Concepts of idle-time wages, over-time premium, and night-shift allowance, and

their accounting treatment in cost accounting

e) Labour turnover- meaning, causes, effects, measurement.

[Advanced practical problems on wages computation under different methods of

wage payment stated above including overtime premium, night-shift allowance

and bonus; labour turnover rate using separation method, replacement method,

and flux method]

Unit IV - Overheads as an element of costs, their accounting and control

12

Lectures

(a) Meaning, and classification of overheads by function and by nature,

(b) Accounting and control of manufacturing overheads – Collection, allocation,

apportionment, primary and secondary distribution, absorption of overheads;

Under-absorption and over-absorption of overheads

(c) Accounting and control of Administrative overheads, and Selling & Distribution

overheads,

(d) Treatment of following items in cost accounting - Interest and financial charges,

depreciation, packing-expenses, fringe benefits, bad-debts, training expenses,

canteen expenses, expenses of welfare activities, night-shift allowance.

[Advanced practical problems be solved on -

(i) Primary distribution of overheads

(ii) Secondary distribution of overheads – under Repeated distribution method and

Simultaneous equation method.

(iii) Absorption of overheads – Computation of various rates of absorbing overheads to

various products or jobs – Machine-hour rate, Labour-hour rate, rate per unit of

production, percentage of direct wages, percentage of prime cost,

(iv) Computation of Machine-hour Rate from the given details.]

Unit V – Introduction to the Methods of Costing and Techniques of Costing

08

Lectures

(a) Methods of costing - Job Costing, Batch Costing, Contract Costing, Single /

Output Costing, Process costing, Operating Costing (Theoretical concepts only)

(b) Techniques of costing - Historical Costing, Standard Costing, Direct Costing,

Absorption Costing, Marginal Costing, Uniform Costing (Theoretical concepts

only)

(c) Activity Based Costing (ABC) – Concept of ABC, Features of ABC, benefits and

weaknesses of ABC

[Simple practical problems to be solved on Activity based Costing]

Unit VI - Preparation of Cost Sheet and quotations

08

Lectures

(a) Meaning of cost sheet; nature of cost sheet, its advantages and disadvantages

(b) Preparation of cost sheet for ascertainment of cost and profit,

(c) Quotation and tenders - concept, preparation of tenders, and quotations for jobs,

[Advanced practical problems on

(1) preparation of cost sheet showing aggregate costs and per unit cost, so as to judge

the ability to distinguish between cost items and non-cost items given in the

problem; and

(2) preparation of tenders and quotations]

G) RECOMMENDED BOOKS AND REFERENCES

1. Basics of Cost Accounting by V. K. Saxena and C. D. Vashist - Sultan Chand & Sons, New Delhi

2. Cost Accounting – Problems and Solutions - V. K. Saxena and C. D. Vashist - Sultan Chand & Sons,

New Delhi

3. Fundamentals of Cost Accounting by S N Maheshwari – Sultan Chand & Sons, New Delhi

4. Principles and Practice of Cost Accounting by N K Prasad

5. Cost Accounting by Jawaharlal – Tata McGraw Hill Publishing company Limited New Delhi

6. Cost Accounting Principles & Practice by Nigam & Sharma

7. Cost Accounting Principles & Practice by S P Iyenger

8. Cost Accounting Principles & Practice by P K Ghosh

9. Cost Accounting Principles & Practice by B S Khanna

10. Practical Costing (Self-Tutor) by Gauri Shankar - Himalaya Publishing House, Mumbai

11. Cost Accounting by Jain & Narang

12. Practical Costing by Ahuja , Khanna & Pandey

13. Cost Accounting by B K Bhar

14. Cost & Management Accounting [ For CS Inter] - V. K. Saxena and C. D. Vashist - Sultan Chand

& Sons, New Delhi

15. Cost & Management Accounting [ For Stage II of ICWA Inter] - V. K. Saxena and C. D. Vashist –

Sultan Chand & Sons, New Delhi

16. Cost and Management Accounting (Theory Problems and Solutions) by M N Arora – Himalaya

Publishing House, Mumbai

17. Cost Accounting by Ravi M Kishore - Taxmann Allied Services Pvt Ltd

18. A Text Book (with in-built Complier) on Cost Accounting by S. K. Aggarwal, Abha Aggarwal –

Reliance Publications Ltd, Gurgaon



M.Com-I – w.e.f. AY 2017-18

SEMESTER: I

Paper-I: 104 C) Human Resource Management 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


Objective :

To endow the student with a broad perspective on themes and issues of Human Resource

Management

To apply theories of social science disciplines to work place issues.

To understand the importance of training and morale.

To know the role of Ethics in HRM.

------------------------------------------------------------------------------------------------------------------------

UNIT 1) Human Resource Management and its environment 10 Lectures

a) Meaning, objectives, function and importance of HRM

b) Process, Approaches and Challenges of HRM.

c) Human Resource Policies and Environment in India. (equality & diversity)

d) Issues of Personnel administration & HR Management.

e) Role, Qualities and Functions of HR Manager.

UNIT 2) Human Resource Planning 12 Lectures

a) Human Resource Planning- Meaning, Objective, Needs and Features.

b) Concepts of Job analysis, Job design, Job Evaluation, Job Enrichment & Job satisfaction.

c) Career Planning- Meaning, Process and Importance Career Development- Concept, Elements

and Process.

d) Management development, Electronic MDP’s & MDP evaluation.

UNIT 3) Training and Development 10 Lectures

a) Concept, Objectives and Importance of Training.

b) Identification of Training Needs and areas.

c) Types and Methods of Training.

d) Designing and Evaluation of Training Programmes.

e) Organisational learning, lifelong learning concepts of training.

f) Stress - Meaning, Causes in effects of stress on Executive.

UNIT 4) Workers Participation in Management 10 Lectures

a) Meaning and need of Participation.

b) Forms of Participation.

c) Consultative Supervisions, Democratic Supervision.

d) Multiple Management, Labour Management Co-operation

e) Causes of Failure of Joint Management Councils, Suggestions, Programme, Employee

Director, Labour Management Association.

f) The new scheme of participation, Its Limitation, Collective bargaining, Features of collective

bargaining, Labour Legislation of collective bargaining.

UNIT 5) Employee Morale 10 Lectures

a) Concept, objective, importance of training.

b) Determination of morale.

c) Effects of low and high morale.

d) Measures for improvement in morale.

e) Morale and productivity.

UNIT 6) Ethical issue in HRM 08 Lectures

a) Ethics – Nature and need.

b) Ethical issue cash and incentive plans, privacy issues, Safety and health issue, Restructuring

and layoff issue.

c) Corporate culture and Ethical climate.

d) Sources of resolving ethical issues.

e) Managing ethics.

REFERENCE BOOKS :

1. Dynamics of Industrial Relations in India - C. B. Mammoria, S. Mammoria, Himalaya

Publishing House.

2. Strategic HRM - Dr. Ramakantha Patra, Himalaya Publishing House.

3. Human Resource Management - Dr. P. C. Pardeshi, 3rd Revised Edition, Nirali Prakashan.

4. Human Resource Management - Micheal Muller & others, Jaico Book House, Bangalore.

5. Human Resource Management - R. S. Dwividi, Vikas Publishing House, Pvt. Ltd.

6. Human Resource Management - Anjali Ghanekar, Everest Publishing House 20.

7. Human Resource Management – K.Ashwathappa –TMH

8. Human Resource Management – C.B.Gupta, Sultan chand & Co.

9. Human Resource Management - Dr. S.L.Shiragave,Success Publication

10. Human Resource Management - Sharp Publisher

11. Personnel & Human Resource Management - S.R.Robins, Hall of INDIA

12. Personnel and Human Resource Management - P. Subba Rao, Himalaya Publishing House.

13. Personnel Management - Edvin Flippo, McGraw Hill, International Edition.

14. Personnel Management and Industrial Relation - Dr. T. N. Bhagoliwal, Sahitya Bhavan, Agra.

--------------------------------------------------------------------------------------------------------------------------

-



M.Com-I – w.e.f. AY 2017-18

SEMESTER: I

Paper-I: 104 D Marketing Management 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


Objectives:

· To facilitate understanding of the conceptual framework of marketing.

· Students able to define and analyze the marketing problems through the formulation

of marketing objectives, policies, programmes and strategies.

· To help students comprehend various situations and marketing terminologies

· To help students understand various marketing tools/models for solving marketing

problems

· To understand effective marketing strategies to achieve organizational objectives.

_________________________________________________________________________________

UNI T 01 Service Marketing: 08

` Introduction

Marketing Concept & Orientation

Different Service Marketing Activities

Service Marketing Philosophy & Definition

UNIT 02 Marketing mix in Services : 10

Service Product or Package, Pricing,

Place or Distribution, Promotion, People or Internal Marketing

Physical Evidence, Process Management

Issues in Service marketing

UNIT 03 Rural Marketing: 10

Meaning and Definition

Rural Marketing Environment - Population , Occupation Pattern,

Income Generation, Expenditure Pattern, Literacy Level,

Infrastructure Facilities, Land Use Pattern

UNIT 04 Rural market Segmentation and Pricing 10

Rural market segmentation:

Occupational, Sociological, Thomson Rule Market Index

Lin-Quest and MICA Rating

Pricing:

Marketing Costs, Price Structure, Selecting price method

Trends in Agricultural Price Policies, Small farmers and Procurement prices,

Consumer Price- Producer Price Differences

UNIT 05 International Marketing: 10

Definition and Scope

Motives of International Marketing

Global Marketing Environment:

Demographic, Socio-economic,

Cultural, Political, Technological, Government.

International Trading Environment

UNIT 06 International Market Selection and Pricing 12

International Market selection:

Market Selection Process, Market profiling,

Market Segment Selection

International Pricing:

Exporters Cost, Pricing Objectives, Factors Affecting Pricing,

Pricing methods -Transfer Pricing, dumping,

Steps in Pricing,

Export Price Structure, Export Price Quotations and Inco Terms

REFERENCE BOOKS:

1. Varshney and Bhattacharya, International marketing Management – An Indian Perspective, Sultan

Chand & Sons, New Delhi.

2. Keegan, Global Marketing Management, Prentice Hall of India, New Delhi.

3. Philip Cateora and John Graham, International Marketing, Tata Mc Graw Hill, New Delhi.

4. D.C.Kapoor, Export Management, Vikes Publishing House, New Delhi.

5. Francis Cherunilam,International Marketing, Himalaya Publishing House,Mumbai

6. C B Mamoria,R K Suri,Satish Mamoria, Marketing Management,Kitab Mahal,Allahbad.

7. Services Marketing’ – S. M. Jha – Himalaya Publishing House 13

8. Services Marketing’ – C. Bhattacharjee – Excel Books

9. Service Marketing – Christopher Lovelock, JochenWirtz, JayantaChatterjee – Pearson Education

Asia

10. Services Marketing – Ravi Shankar – Excel Books

11. R V Badi,N V Badi, Rural Marketing, Himalaya Publishing House,Mumbai

12. T P Gopalswamy, Rural marketing, Vikas Publishing House



M.Com-I – w.e.f. AY 2017-18

SEMESTER: I

Paper-I: 104 (E) SUPPLY CHAIN MANAGEMENT 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


Objectives –

1 To understand the concept and role of SCM

2 To understand the relationship between marketing channels, logistics and supply chain

3 To Align supply chain integration strategy with the uncertainty conditions of supply and demand

4 To know how to manage inventory efficiently and products, channels, and geography.

5 To understand the key functions in a supply chain Management.

6 To describe how a company's supply chain aligns with its marketing strategy.

---------------------------------------------------------------------------------------------------------------------------

--

UNIT 1. Overview of Supply Chain Management Lectures: 10

a) Concept and Definition

b) Evolution of SCM

c) Nature of SCM

d) Contributions of SCM

e) Issues and Challenges for SCM

f) SCM in India

UNIT 2. Understanding the Supply Chain Lectures: 10

a) Concept and Objectives of Supply Chain

b) Importance of Supply Chain Decisions

c) Decision Phases in Supply Chain

d) Process View of Supply Chain

1) Cycle View of Supply Chain Processes

2) Push/Pull View of Supply Chain Processes

UNIT 3. Managing the Supply Chain Lectures: 10

a) The Development Chain

b) Global Optimization

c) Managing uncertainty and risk

d) The Complexity

e) Key Issues in Supply Chain Management

UNIT 4. Supply Chain Strategy Lectures: 10

a) Introduction

b) Competitive and Supply Chain

c) Achieving Strategic Fit

d) Expanding Strategic Scope

e) Corporate Strategy

f) Strategic role of SCM

UNIT 5. Supply Chain Performance Lectures: 10

a) Drivers of Supply Chain Performance

b) Components of Facility Decisions

c) Framework of Supply Chain Drivers

d) Obstacles to Achieving Fit

UNIT 6. Supply Chain Planning Strategy Lectures: 10

a) Introduction and Concept

b) Levels of Planning and Major Planning Areas

c) Timing of Planning

d) Guidelines of Strategy Formulation

e) Measuring Supply Chain Planning Strategy

Book Recommended

1) Supply Chain Management- K Shridhar Bhatt- Himalaya Publishing House

2) Supply Chain Mangement- Sunil Chopra, Peter Mendl- Prentice Hall of India

3) Supply Chain and Logistics Management- Donal Bowersox, David Closs- Tata Macgraw Hill

4) Exploring the Supply Chain- Upendra Kachru, Excel Books

5) Supply Chain Management- D K Agrawal, Macmillan Publishers

6) Logistics Management- V. V Sople, Pearson Education

7) Supply Chain Management- Concept and Cases, Rahul V Altekar- Prentice Hall of India

8) Supply Chain Management- Janat Shah, Pearson Education

M.Com

SEMESTER-II



M.Com-I – w.e.f. AY 2017-18

SEMESTER: II

Paper: 201 Economics of Industries-II 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


1. Industrialization& Industrial Sector in India Lectures: 10

a. The Role of Industrialization

b. Review of Industrial Development in India.

c. Pattern of Industrial Development In India

d. Private Sector in India : Role, Private Sector Corporate Giants, Role, Performance

e. Public Sector in India: Role, Important Public Sector Enterprises & Performance.

f. Large And Small Scale Industries: Role and Performance

g. Some Major Industries In India

2. Problems of Indian Industry. Lectures: 12

a. Problems of Industrial Development in India

a. Economic Crisis and Structural Changes in Industries after 1991.

b. Problems of Private Sector Enterprises in India

c. Problems of Public Sector Enterprises in India

d. Problems of Small, Scale Industries in India

e. Industrial Sickness: Definition, Magnitude, Causes, Consequences and Remedial

Measures.

f. Problems of Dispersal and Decentralization of Industries.

g. Need of Balanced Regional Development of Industries

h. Government Measures towards Balanced Regional Development of Industries

3. Government Regulation of firms and Industry Lectures: 08

a. Regulation: Meaning, Need and Tools of Regulation

b. Regulation of Firms with Market Power under Symmetric Information.

c. Regulation Under Asymmetric Information

d. The Industries(Development and Regulation) Act, 1951

e. Industrial Regulation Authorities in India: Objectives, Role & Functions

4. Government Deregulation of firms and Industry Lectures: 08

a. Deregulation: Meaning and Its Rationale

b. Deregulation , Liberalization & Privatization

c. Privatization :Evolution of Privatization Policy In India & Its Methods

d. Critique of Privatization & Disinvestment

e. Competition Policy: Objectives , Difficulties & Policy In Practice

5. Globalization and the Indian Industry. Lectures: 10

a. Globalization: Meaning & Steps Towards Globalization in India

b. Effects of Globalization On Indian Firms & Industries

c. Foreign Capital , Foreign Direct Investment & Multinational Corporations In India

d. A Critical Appraisal of MNCs Operations In India

e. Control Over MNCs

f. Foreign collaborations in India

g. Debate over Nationalism V/S Globalization.

6. Industrial Labor Lectures: 12

a. Features of Indian Industrial Labor.

b. Productivity of Industrial Labor

c. Demand For Labor & Supply of Labor & Determination of Wages

d. Labor Wage Policy in India

e. Current Trends in Collective Bargaining.

f. Growth, Pattern, Structure and Achievements of Labor Union in India

g. Magnitude & Causes of Industrial Disputes

h. Settlement of Industrial Disputes : Policy of Government

i. Social Security Measures In India,

j. Exit Policy and Right To Strike

Recommended/Reference Books

1. Indian Economy-Mishra & Puri (30th Ed) Himalaya publishing house.

2. Indian Economy:Gaurav Datta & Ashwini mahajan ,66th r. ed. S.chand .

3. Industrial Economics – Donald H. Hay, Oxford

4. Industrial Economics _ R.R.Barthwal,Wiley.

5. Industrial Economics- Francis Cherunilam,Himalaya .

6. Industrial Economics- Singh & Siddu, Himalaya.

7. Industrial Economics- Shrivastav,S Chand.

8. Safdar Hasmi Marg; New Delhi- 110001 ( On Lilne Www.Irhrjournal.In).

9. An Introduction To Industrial Economics P.J.Divine,R.M.Jones,

N.Lee,W.J.Tyson, George Allen & Unwin (1976)

10. The Indian Journal of Industrial Relations- A Review of Economic & Social

Development, Shree Ram Center For Industrial Relation & Human Resources,

http://www.irhrjournal.in/



M.Com-I – w.e.f. AY 2017-18

SEMESTER: II

Paper: 202 Case Studies in Strategic Management 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


Comprehensive cases on various strategic situations based on application of strategic

management must be discussed and solved, based on topics covered in paper No 102. At

least three cases on each topic are expected, and a minimum 16cases in all shall be studied

during the semester.

--- REFERENCE BOOKS ---

1. Cases in Strategic Management – Azar Kazami, Tata McGraw Hill, New Delhi.

2. Cases in Strategic Management - Anjali Mittal, Tata McGraw Hill, New Delhi.

3. Business policy and Strategic Management – Azhar Kazmi, Tata McGraw Hill, New Delhi.

4. Marketing Strategy & Compitative Positioning by Hooley – Pearson Education, Delhi Delhi.

5. Business Policy and Strategic Management: Concepts and Applications,- Gupta, Gollakota,

Shrinivasan- Prantice Hall India, New Delhi.

6. Strategic Management - Hunger, Wheelen, Addison Weesley

7. Strategic Management - P.SubbaRao, Himalaya Pub.New Delhi.

8. Strategic Management Concepts and Cases - UpendraKachru, Excel Books, New Delhi.

9. Strategic Management - Francis Cherunilam, Himalaya Publishing House, New Delhi.

10. Strategic Management- Saloner, Shepard, Podolny Willey India

11. Strategic Management - B Hiriyappa, New Age International, New Delhi.

12. Strategic Management - V.S.P. Rao, Harikrishna, Excel Books, New Delhi.

13. Business Policy: Strategic Management - L.M.Prasad, Sultan Chand and Sons, New Delhi.

14. Concepts in Strategic Management and Business Policy –Thomas L.Wheelen and J.David

Hunger



M.Com-I – w.e.f. AY 2017-18

SEMESTER: II

Paper: 203-A ) Modern Management Practices 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


Objectives: students are expected to be able to:

Understand fundamental concepts and principles of management, including the basic

roles, skills, and functions of management.

Be knowledgeable of various theories, principles, process of Management.

Be familiar with interactions between the planning, controlling, and quality control in organizations

Be aware of the ethical dilemmas faced by managers and the social responsibilities of Organization.

UNIT 1 Introduction to Management: 10

Concepts of Management - Functions of Managers, Management Process, Taylor’s Scientific

Management Theory, Henri Fayol’s Principles of Management, Mayo’s Hawthorne Experiments,

Maslow’s Theory of Human Needs and Herzberg’s Two-Factor Theory of Motivation, Managerial

Roles Approach

UNIT 2 Planning and Decision Making 10

Objectives and Significance of Planning, strategic planning process, Types of

Planning, Barriers to Effective Planning, Planning Premises, Key to Planning,

Decision Making. Group Decision Making Techniques: Brain

Storming, Delphi, Nominal Group Technique, Lotus Blossom Technique

UNIT 3 Designing Organizational Structures: 12

Basic concepts related to Organisation - Departmentation and Decentralisation, Types of

mechanistic and organic structures of organisation (Line organization, Line and staff

organization, functional organization, Committee organization, matrix organization, Virtual

Organisation, Cellular Organisation, team structure, boundary less organization, inverted

pyramid structure, lean and flat organization structure) and their merits, demerits and

suitability.

UNIT 4 Leadership and Controlling 08

Leadership- Human Factors in managing, motivation models/approaches, leadership styles/behaviors,

personal characteristics of effective leaders, leadership development, leadership for learning

organizations, Managerial Grid – Communication Process types and barrier.

Controlling: Control process, Types and Problems of Controlling, Requisites of Good Control

System.

UNIT 5 Management control and quality control 12

Managerial ethics and social responsibility: management control–concept and process,

overview of control techniques, effective control system, Types of control Method :

Pre-control - Concurrent control - Post control, an Integrated Control System, Concept of Quality,

Factors affecting Quality, Developing a Quality Control system - Pre-control of inputs,

Concurrent control of operations, Post control of outputs. Factors affecting ethical choices

ethical dilemma social responsibility evaluating corporate social performance managing

company ethics.

UNIT 6 Management of changing Environment and Management styles 08

Changes that are likely to Influence Management- Challenges before management as a result of

changing Circumstances, Management Styles-Type of Management styles-Factors Influencing

Managerial style

Suggested Readings:

1. Robbins, S.P. and Decenzo, D.A.Fundamentals of Management, Pearson Education Asia, New

Delhi.

2. Weihrich Heinz, Cannice V Mark and Koontz Harold, 2008, Management: A Global and

Entrepreneurial Perspective, Tata McGraw Hill Publishing Company Limited, New Delhi.

4. Koontz, H and Wechrich, H Essentials of Management, Tata McGraw Hill

4. Stoner, J et. al,Management,New Delhi, PHI, New Delhi

5. Robbins & Coulter, Management, PHI, New Delhi

6. Satya Raju, Management –Text & Cases, PHI, New Delhi

7. Richard L. Daft, Management, Thomson South –Western

8. F. Luthans, Organizational Behaviour, Prentice Hall of India, N. Delhi

9. R.N.Gupta, Principles of Management, (S. Chand)

10. V.S.P.Rao , Principles of Management , Himalaya Publishing House

11. Tripathi Reddy, Principles of Management, Tata Mc Graw Hill

12 . J.S. Chandan , Management Theory and Practice, Vikas Publishing House

13. T. Ramasamy Principles of Management, Himalaya Publishing House



M.Com-I – w.e.f. AY 2017-18

SEMESTER: II

Paper: 203 B International Business 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


UNIT 1 – International Business Lecture -10

1.1 Introduction to International Business, Significance, Nature and recent trends in

International Business, features of International Business Environment, culture

Dynamics in Assessing global market, International Potential spectrum and

management Decision.

1.2 Basis of International trade/ Business : Views of Adam Smith, David Ricardo,

Heckscher and Ohlin.

1.3 Gains from International trade : Meaning nature, sources, factor determining size of

gains.

UNIT 2 - Balance of payments and Foreign Exchange rate Lecture -10

2.1 Meaning components of balance of payment, Causes of disequilibrium in balance of

payment, adjustment mechanism of balance of payment.

2.2 Foreign Exchange rate : Meaning, instruments, determinants of Exchange rate

(Balance of payment theory)

2.3 Types of Exchange rate : Spot and forward Exchange rate , fixed and flexible exchange

rate , Convertibility.

UNIT 3 – International Capital movement and Foreign capital Lecture -10

3.1 Capital Movement : Meaning, Classification and factor governing International

Capital Movement

3.2 Need of Foreign Capital for LCDs

3.3 Sources, types of Foreign Capital

3.4 FDI and FII (Meaning, Objective, Importance Merits & Demerits of FDI)

3.5 FDI in India : from 1991 inflow and outflow, factors affecting to FDI in India, roots

of FDI in India, sector wise and region wise FDI in India, Critical Appraisal of FDI

in India

3.6 Multinational Corporation (Definition, Features, Spread, reasons for the growth of

MNCs, Role of MNCs in developing countries drawbacks of MNCs )

UNIT 4 - Globalization and India Lecture -10

4.1 Meaning of Globalization

4.2 Essential conditions for globalization

4.3 Advantage and disadvantages of globalization

4.4 Globalization and India : Economic crisis in India (1990), The push towards

Globalization

4.5 India’s steps towards globalization,

4.6 Obstacles to globalization in India

4.7 Effects of globalization on Indian Economy

UNIT 5 –International finance Institution and Economics cooperation Lecture -10

5.1 International Finance Institutions:

5.1.1 IMF, World Bank, World bank group, ADB and BRICS Bank: Objectives,

functions, organization, structure, achievements & Critical appraisal.

5.1.2 Problems of international liquidity and SDRs

5.1.3 Euro Dollar Market

5.2 Economic Cooperation in International Trade

5.2.1 Economic Cooperation: Meaning, Forms, and Benefits

5.2.2 Customs Union and free trade area : static and dynamic effects

5.2.3 Group of economic cooperation : EEC , UNCTAD, OECD, OPEC, GATT, WTO,

SAARC, BRICS (Origin, Objectives, Organization, Functions, Achievements and

Failures )

UNIT 6 - New International Economic Order (NIEO) & Global Crisis Lecture -10

6.1 Origin, Definition, needs, Objectives and basis of new international economic order

6.2 Main proposal crisis difficulties and efforts to solve the crisis in NIEO

6.3 Advantage towards NIEO

6.4 International debt problems

6.5 Global financial crisis.

6.6 Economics crisis in India 1990.

6.7 Sub-prime Crisis in America and there impacts on world economy.

Reference :

1. Joshi, Rakesh Mohan, International Business, Oxford University Press.

2. Francis Cherunilam, International Business, Printice Hall of India Pvt. Ltd. New Delhi.

3. K. Aswathappa , International Business, Tata McGraw Hill Publishing Co. Ltd. New Delhi

4. Charles W.L. Hill, International Business, Tata McGraw Hill Publishing Co. Ltd. New Delhi.

5. Daniels, International Business, Pearson..

6. Jaiswal, International Business, Himalaya Publishing House, Bombay.

7. Krugman P.R. & Obstfeld M. (2009), International Economics (theory and Policy), Pearson

(Indian Edition)

8. Mithani D.M., (2010), International Economics, Himalaya Publishing House, Mumbai

9. Zingan M.L., (2008), International Economics, Vrinda Publications Pvt. Ltd., New Delhi



M.Com-I – w.e.f. AY 2017-18

SEMESTER: II

Paper: 203 C Advance Banking 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


1. Banking Sector Reforms in India Lectures: 12

a. Structure of Banking System in India

b. Banking Sector Reforms Since 1992

1.Prudential Regulation & Supervision

2.Rehabilitation of Public Sector banks (PSBs)

3. Assets Securitization

4.Reduction in CRR &SLR

5.Deregulation of Interest Rates

6. Phasing Out Directed Credit

7.Promoting Competition

8.Banking Laws Amendments

c. Operations and Performance of Scheduled Commercial Banks after Reform Era

2. Risks Management in Indian Banking Lectures: 12

a. Meaning of Risks Management

b. Risks Management: the Banking Perspective

c. Identification & Measurement

d. Basel III / the Third Basel Accord: 3 pillars

1.Pillar 1: Minimum Capital Requirement

2.Pillar 2: Supervisory Review Process

3.Pillar 3: Market Discipline &Disclosures

e. Basel III Implementation- Challenges for Indian Banking System

f. Fundamental Principles for the Management and Supervision of Liquidity Risk

3. Mergers & Acquisition of Indian Banking Lectures: 10

a. Concepts of Mergers & Acquisition

b. Evolution of Mergers & Acquisition in Indian Banking System

c. Merger During Liberalization Period

d. Motives, Advantages Risks and Evils of M&A

e. Issues in M&A

f. Need for Merger Review Process

g. Impacts of M&A On Various Stakeholders Like Bank Customers, Employees,

Government, Equity Holders etc.

h. Challenges & Opportunities of M & A in Indian Banking

4. Money Market & Capital Markets Reforms in India Lectures: 10

a. Structure& Growth of Money Market in India

b. Money Market Reforms Since 1992

c. Structure & Growth of Capital Market in India

d. Problems of Indian Capital Market

e. Strengthening of Indian Capital Market

f. SEBI’s Role in the Capital Market Development

5. World Financial Crisis & the Indian Economy Lectures: 08

a. Origin of The Crisis

b. Chronology Impact On Various Economies

c. Causes of World Financial Crisis

d. Impact of World Financial Crisis on the Indian Economy

e. Stimulus Measures

f. Protectionism

6. Financial Sector Supervision & Financial Stability Lectures: 08

a. Genesis & Need of Banking & Financial institutions Supervision

b. Review of Supervisory Regulations

c. Financial Regulation & Supervision: Global Initiative

d. Evaluation of the Role International Financial Architectures in Financial Stability

of the World

e. Evaluation of the Role of the Reserve Bank of India (R.B.I) in Financial Stability

f. Bank For International Settlement (BIS)

Reference Books

1. Financial Services & System: K.Sasidharan & Alex K.Mathews: Mc-Grahill, New

Delhi, ISBN: (13)978-002-066805-8

2. Indian Economy: V.K.Puri & S.K.Mishra, Himalaya Publishing, 31st Ed.

3. World Financial Crisis: K.R.Gupta,Atlantic, ISBN:978-81-260-1233-9

4. Legal &Regulatory Aspects of Banking:2nd ed, Indian Institute of Banking &Finance’

Macmillan

5. Global liquidity Crisis: B.R.Gupta, Bhaskar publication,2011, ISBN:978-93-80348-

57-5

6. Banking reforms & Globalization : Mohan p.Shrivastava &others, A.P.H. Publishing

Corporation: New Delhi,2007,ISBN-81-313-0159-1

7. Politics of The Global Crisis: Shreeram Chaulia, 2014,Routldge,New Delhi,

ISBN:978-0-415-73628-2

8. Websites: www.rbi.org.in

9. Bajpai, G.N., Speech on ‘Banking, Insurance and Financial Sector: A vision of the

Future’

10. Information Technology in Indian Banks – Changing Trends’

11. Leeladhar, V., ‘Contemporary and future issues in Indian banking’

12. Prof. Prakash Singh, ‘Global Competitiveness of Indian Banks: A study of select

banking indicators, issues of concern and opportunities’

13. Dr. C. Rangarajan, ‘The Indian Banking System – Challenges Ahead”

14. Basel III Implementation- Challenges for Indian banking system

(Shri N.S. Vishwanathan, Executive Director – August 31, 2015 – Associated

Chambers of Commerce & Industry of India and National Institute of Bank

Management) dtd Sep 04, 2015

https://rbi.org.in/scripts/BS_SpeechesView.aspx?Id=972

15. Liquidity Risk Management by Banks

https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=7680&Mode=0

16. Financial Stability: Some Issues

(Speech by Dr. Y.V. Reddy, Former Governor, Reserve Bank of India and Guest

Speaker at the SAARCFINANCE Governors' Symposium 2011)

17. Websites: www.rbi.org.in (particularly “Speeches” Section)

18. RBI’s Report On Trend And Progress of Banking In India Since 2015

19. RBI’s Annual Report since 2015

20. Report On Currency And Finance 2009-12 Fiscal-Monetary Co-Ordination

http://www.rbi.org.in/

https://rbi/

https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=7680&Mode=0

http://www.rbi.org.in/

https://www.rbi.org.in/Scripts/AnnualPublications.aspx?head=Trend%20and%20Progress%20of%20Banking%20in%20India



M.Com-I – w.e.f. AY 2017-18

SEMESTER: II

Paper-II: 204 (A) Advanced Accountancy 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


A) Title of Paper Advanced Aspects of Accounting

B) Course Objectives After studying this paper the student will be able to –

(1) understand the concept of IFRS and convergence of Indian AS

to IFRS

(2) understand the advanced aspects of accounting relating to

foreign branch

(3) understand the method of presenting financial statements under

Double Accounts System

(4) understand the manner of recognizing profit on construction

contract

(5) know the developments in accounting


expected


D) Medium of

Instructions

English

E) Instructions as to

study and

examinations

g) This subject shall be studied in English medium.

h) The question paper shall be set in English, and the students

shall answer the paper in English medium only.

i) Out of the total marks in question paper, 40% marks will be

allotted for theory questions, and 60% marks will be for the

practical problems.


Particulars No of

lectures

UNIT 1 -International Financial Reporting Standards (IFRS) and - Indian

Accounting Standards (Ind-AS)(Theory only)

1. Introduction to IFRS and Ind-AS

2. Need for convergence of Ind-AS to IFRS

3. Ind-AS 28 - Investments in Associates

08

UNIT 2 – ACCOUNTING FOR CONSTRUCTION CONTRACT

1. Introduction ‐ Accounting Treatment ‐ Percentage of completion method ‐

completed contract method ‐ Provisions for unforeseeable factors ‐

Principles to be followed while taking credit for profit on incomplete

contracts‐

2. Valuation and disclosure of work in progress ‐ Escalation clause

3. Preparation of Contract Account within the framework of AS-7

Refer to the requirements of AS-7 “Construction Contracts (Revised)”,

and Ind AS-11 “Construction Contracts”


08

UNIT 3 - ACCOUNTING FOR FOREIGN BRANCHES

1) Converting Trial Balance of a Foreign Branch in reporting currency

2) Preparation of Foreign Branch Final Accounts for incorporating its results

in Head Office books

Refer to the AS 11 “The Effects of Changes in Foreign Exchange Rates

(revised)”, and Ind AS 21 “The Effects of Changes in Foreign Exchange

Rates”


10

UNIT 4 - DOUBLE ACCOUNTS SYSTEM AND FINANCIAL

STATEMENTS OF ELECTRICITY COMPANIES

[A] Double Accounts System

Meaning and Features of Double Accounts System -

Advantages and Limitations of Double Accounts System -

Revenue Account, Net Revenue Account, Capital Account, Balance

Sheet under the Double Accounts System

(Theory and practical problems on preparation of Revenue Account, Net

Revenue Account, Capital Account, Balance Sheet under the Double

Accounts System)

[B] Financial Statements of Electricity companies -

Presentation of Financial Statements of Electricity companies in

accordance with the requirements of Schedule III under the Companies

Act, 2013.

Refer to the provisions of the Electricity Act, 2003

(Theory and practical problems on preparation of Profit & Loss Account

and Balance Sheet under the Companies Act)

12

UNIT 5 - LEASE ACCOUNTING

Concept of Leasing – Important steps in Leasing- Advantages and

Disadvantages of Leasing – Types of Lease - Operating Lease- Finance

Lease- Accounting treatment of Operating Lease and Finance Lease


10

UNIT 6 - DEVELOPMENTS IN ACCOUNTING

[A] Accounting for Price Level Changes

1) Introduction, Inflation Accounting, Need for inflation accounting

2) Methods of accounting for changing prices –

(a) Current Purchasing Power method, (b) Current Cost Accounting

Method

3) Preparation of Profit & Loss Account and Balance Sheet as per the

Current Cost Accounting Method


[B] Environmental Accounting – (Theory only)

1) Meaning and significance of Environmental accounting

2) Corporate environmental reporting in India

[C] Forensic Accounting (Theory only)

1) Meaning, Features, and Scope of Forensic accounting

2) Role of Forensic accountant, and essential skills required for a forensic

accountant

12

60

Reference books –

Books on Accounting

1) Advanced Accounting – II, Dr. S. N. Maheshwari and Dr. S. K. Maheshwari, Vikas Publishing

House, New Delhi

2) Corporate Accounting, Dr. S. N. Maheshwari, Viakas Publishing House Pvt. Ltd. New Delhi

3) Advanced Accounting, Dr. Ashok Sehgal& Dr. Deepak Sehgal: Taxmann, New Delhi

4) Advanced Accountancy – Vol. II , R. L. Gupta & M. Radhaswamy, Sultan Chand & Sons

5) Advanced Accounts, M. C. Shukla, T. S. Grewal & S.C. Gupta, S. Chand & Co Ltd.

6) Advanced Accounts - Jain and Narang - Kalyani Publishers, Ludhiana

7) Accountancy, Volume-I and II, Sr. K. Paul , New Central Book Agency, Kolkata

8) Accounting Theory, R. K. Lele and Jawaharlal, Himalaya Publishers

9) Accounting Theory, Dr. L. S. Porwal, Tata McGraw Hill.

10) Accounting Text & Cases, Robert Anthony, D. F. Hawkins & K. A. Merchant- Tata McGraw Hill

11) Accounting - Including Applicable Accounting Standards [CA-Intermediate (IPC – Group I)] (4th


12) Advanced Accounting - Including Applicable Accounting Standards [CA-Intermediate (IPC)] (4th


Books on Accounting Standards Ind-AS and IFRS

13) Students Guide to Accounting Standards (CA/CMA Final ) written by DS Rawat, published by

Taxmann Publications30th Edition 2017

14) Taxmann’s “Indian Accounting Standards and IFRSs for Non-finance Executives” – written by T.

P. Ghosh– publisher Taxmann Publications


Author : Amit Gupta (FCA)


Author : Dr. A.L.Saini Publisher – Snow White

17) Accounting Standards & IFRS with Power-point Presentations on Accounting Standards, IFRS &

Indian GAAP (Book + Free web-Download) Author : Kamal Garg (C.A) - Bharat Publications

18) Accounting Standards (for CA-IPCC) Author : D.G.Sharma (for Taxmann) Edition : 2nd edition,

2014 Taxmann

19) Accounting Standards (for CA Final) D.G.Sharma (for Taxmann) Edition : 2nd edition, 2014

Taxmann

20) Taxmann’s “IFRSs Simplified” – written by T. P. Ghosh – publisher Taxmann Publications

21) Taxmann’s “Illustrated Guide to Indian Accounting Standards and IFRSs” – written by Amitabh

Mukherjee– publisher Taxmann Publications

22) Taxmann’s “Guide to Indian Accounting Standards converged with IFRSs” – written by T. P.

Ghosh and CA ShrinivasnAnand – publisher Taxmann Publications



M.Com-I – w.e.f. AY 2017-18

SEMESTER: II

Paper: II - 204 (B) Advanced Cost Accountancy 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


A) Title of Paper Cost Accounting and Cost reporting System

B) Course Objectives After studying this paper the student will be able to -

5. To understand the nature of cost accounting records maintained by

manufacturing companies

6. To understand the legal requirements regarding maintaining the cost

accounting records and audit thereof

7. To understand the nature of cost information system for presenting

the cost data to the management


expected


D) Medium of Instructions English

E) Instructions as to study

and examinations

j) This subject shall be studied in English medium.

k) The question paper shall be set in English, and the students shall

answer the paper in English medium only.

l) Out of the total marks in question paper, 40% marks will be allotted

for theory questions and 60% marks will be for the practical

problems.


Unit I - Non-Integrated Cost Accounts 10 Lectures

a) Books of Accounts in Cost Accounting - Books of original entry - Various

subsidiary ledgers - Purpose of control accounts - Their nature and procedures of

posting from subsidiary ledgers to control accounts –

b) Double-entry accounting system as used in cost accounts – Passing journal of

entries, and preparation of ledger control accounts from a given set of transactions.

[Advanced practical problems on passing of journal entries and preparation of

ledger accounts under Non-integrated system]

Unit II - Integrated Accounts / Integral Accounts

10 Lectures

a) Meaning and nature of Integrated accounts, necessity of preparing of Integrated

accounts – process followed in preparation of Integral accounts –

b) Double-entry accounting system as used in integrated accounts – Passing journal of

entries, and preparation of ledger control accounts from a given set of transactions.

[Advanced practical problems on passing of journal entries and preparation of

ledger under integrated accounting system]

Unit III - Reconciliation of profits under Cost Accounts and under Financial

Accounts

10

Lectures

a) Need for reconciliation of profits ascertained as per financial accounts and as per

Cost accounts,

b) Procedures to be adopted in preparation of profit reconciliation statements –

c) Ascertainment of profits as per financial accounts and Cost accounts, and

reconciliation thereof

[Advanced practical problems on ascertainment of profits as per financial

accounts and Cost accounts, and reconciliation thereof]

Unit IV - Cost Information Systems and reporting

10

Lectures

a) Cost information needs at different levels of management - Requisite of an effective

information system

b) Forms of presentation - various reports - graphs, charts, tables, diagrams

[Advanced practical problems preparation of graphs, charts, tables, diagrams]

Unit V - Uniform Costing and Inter-firm comparison 10

Lectures

a) Meaning of uniform costing, Reasons for differences in costs and costing practices

from firm to firm, Application of Uniform Costing system, Objectives, Advantages

and Limitations of Uniform Costing system, Essentials for success of uniform

costing system, Fields for Uniformity, Uniform Cost Manual.

b) Inter-firm comparison – Meaning, Objectives, Advantages and Limitations of Inter-

firm comparison

Unit VI – Introduction to Cost Accounting Record Rules and Cost Audit

10

Lectures

Companies (Cost Records and Audit) Rules, 2014

1. Concepts of Cost Accountant in practice, Cost auditor, Cost audit report, Cost

records,

2. Application of cost records - Provisions pertaining to inclusion of cost records

in the books of accounts.

3. Categories of companies required to maintain cost records.

4. Provisions pertaining to manner of maintenance of cost records

5. Applicability for cost audit - Provisions pertaining to getting the cost records

audited

G) RECOMMENDED BOOKS AND REFERENCES

1. Basics of Cost Accounting by V. K. Saxena and C. D. Vashist - Sultan Chand & Sons, New

Delhi

2. Cost Accounting – Problems and Solutions - V. K. Saxena and C. D. Vashist - Sultan Chand

& Sons,

3. New Delhi

4. Fundamentals of Cost Accounting by S N Maheshwari – Sultan Chand & Sons, New Delhi

5. Principles and Practice of Cost Accounting by N K Prasad

6. Cost Accounting by Jawaharlal – Tata McGraw Hill Publishing company Limited New Delhi

7. Cost Accounting Principles & Practice by Nigam & Sharma

8. Cost Accounting Principles & Practice by S P Iyenger

9. Cost Accounting Principles & Practice by P K Ghosh

10. Cost Accounting Principles & Practice by B S Khanna

11. Cost Accounting by Jain & Narang

12. Practical Costing (Self-Tutor) by Gauri Shankar - Himalaya Publishing House, Mumbai

13. Practical Costing by Ahuja , Khanna & Pandey

14. Cost Accounting by B K Bhar

15. Cost & Management Accounting [ For CS Inter] - V. K. Saxena and C. D. Vashist - Sultan

Chand & Sons, New Delhi

16. 33. Cost & Management Accounting [ For Stage II of ICWA Inter] - V. K. Saxena and C. D.

Vashist - Sultan Chand & Sons, New Delhi

17. Cost and Management Accounting (Theory Problems and Solutions) by M N Arora –

Himalaya Publishing House, Mumbai

18. Cost Accounting by Ravi M Kishore - Taxmann Allied Services Pvt Ltd

19. A Text Book (with in-built Complier) on Cost Accounting by S. K. Aggarwal, Abha

Aggarwal – Reliance Publications Ltd, Gurgaon

20. Companies (Cost Records and Audit) Rules, 2014, as amended upto one year before the

academic year of examination.



M.Com-I – w.e.f. AY 2017-18

SEMESTER: II

Paper-II: 204 C) Human Resource Management 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


Objective :

To endow the student with a broad perspective on themes and issues of Human Resource

Development

To know the importance of various theories of motivation.

To evaluate a company’s implementation of a performance based pay system.

To know the new concepts in HRM.

---------------------------------------------------------------------------------------------------------------------------

UNIT 1) Human Resource Development 10 Lectures

a. Meaning, Nature, Role and Importance of Human Resource in business organisation.

b. Concept, Scope and features, Operative functions of HR Departments.

c. Difference between concepts – HR administration, HR management and HR development.

d. Needs, Objectives and Importance of HRM & HRD, HRP & HRIS.

e. Strategic HRM and role of HR in change and competition.

f. Issues related to female employees in the workforce, Employee leasing, contract labour,

Employee engagement, Workforce diversity.

UNIT 2) Financial issues of HR Management 12 Lectures

a. Meaning, Objective and components of compensation, Types of incentives.

b. Needs and importance of sound salary administration, some wage issues in India.

c. Concept and Objectives of Labour Welfare, Functions and Duties of Labour Welfare Officer.

d. Role and functions of Trade Unions in financial problems and decision making.

e. Types of Fringe benefits, Non monetary rewards.

UNIT 3) Human Relation and Motivation 10 Lectures

a. Meaning, Importance and Theories of Motivation, Motivating factors.

b. Human Relation constraint –

i) Types of human relations, factors affecting good organisational relations.

ii) Problems and measures to improve human relations in organisations.

iii) Employer and Employee relations – contribution to Hawthorne Experiment- Pittsburgh

Experiment.

UNIT 4) Promotions, Transfers and Separations 08 Lectures

a. Meanings and Principles and Promotions

b. Purposes of promotions, Types of promotions

c. Meaning and Principle of Transfers

d. Types of Transfers

e. Resignations, Layoff, Dismissal or Discharge, Retirement and Voluntary retirement

scheme.

UNIT 5) New concepts in Human Resource Management 10 Lectures

a. Techniques of Downsizing and upsizing, Modern Retrenchment Strategies

b. Concept of E-Recruitment and E-Training and Development, E-HRP

c. Concept of Talent Management

d. TQM and HR strategies

e. Employee empowerment strategies

f. Balance and Quality of work life

g. Leadership and Teamwork in competitive environment

UNIT 6) H. R. Accounting, H. R. Audit and Research. 10 Lectures

a. H.R. Accounting – Definition, Need, Objective, Importance and H.R. Accounting.

b. H. R. Audit – Objective, Importance, Types, Advantages and Limitations.

c. H. R. Research – Objectives, Needs, Types of Research, Responsibility for agencies of H.R.

Research, Methods and Tools of Techniques of H. R. Research.

d. Counselling – Transaction Analysis, Quality Circles – Kaizen in H.R.M.

REFERENCE BOOKS :

1. Personnel and Human Resource Management – P. Subbha Rao, Himalaya Publishing House.

2. Personnel Management- Edvin Flippo, McGraw Hill, International Edition.

3. Personnel & Human Resource Management --S.R.Robins ,Hall of INDIA

4. Human Resource Management – C.B. Gupta, Sultan Chand and Co.

5. Human Resource Management – Dr. P.C. Pardeshi, 3rd Revised Edition, Nirali Prakashan

6. Human Resource Management – R. S. Dwivedi, Vikas Publishing House Pvt. Ltd.

7. Human Resource Management – Anjali Ghanekar, Everest Publishing House.

8. Human Resource Management – K.Ashwathappa –TMH

9. Human Resource Management – C.B.Mamorai ,Himalaya Publishing House

10. Human Resource Management – Dr. S.L.Shiragave, Success Publication

11. Human Resource Management – Sharp Publisher

12. Human Resource Management and Human Relations–Dr. Micheal, Himalaya Publishing

House.

13. Modern Business Organization and Management- S. A. Sherlekar, Himalaya Publishing

House.

14. Strategic Human Resource Management – Anuradha Sharma, Anuradha Khandekar, Sage

Publication.

---***---



M.Com-I – w.e.f. AY 2017-18

SEMESTER: II

Paper-II: 204 D Marketing Management 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


01 Introduction: 10

Definitions: Market, Marketing, Selling, Buying, Purchasing,

Need, Wants and Demand, Products, Value, Cost and Satisfaction,

Customer and Consumer.

Difference between Customer and Consumer,

Major Types of Customers,

Environment and Consumer Behavior- Demographic, Socio-economic,

Cultural, political & Technological

02 Consumer Behavior: 10

Buying Roles: Initiator, Influencer, Decider, Buyer, User.

Definition of Behavior, Types of Buying Behavior,

Complex Buying Behavior,

Dissonance - Reducing Buying behavior,

Habitual Buying Behavior,

Variety – Seeking Buying behavior

03 Consumer Psychology: 10

Consumer Learning,

Consumer perception,

Formation of Attitude and Change in Attitude

Consumer Education & Motivation

04 Individual Buyer Behavior: 12

Major Factors influencing individual buyer behavior:

Cultural Factors, Social Factors, Personal Factors, Psychological Factors

Consumer Buying Decision Process:

Need Recognition, Information Search, Evaluation of Alternatives,

Post purchase Behavior.

Consumer Decision Rules: Compensatory Rules, Non Compensatory Rules

05 Industrial Buyer Behavior: 08

Definition of Industrial and Business Buyer,

Buying Decision Process of Business Buyer,

Participation in Buying Decision,

Factors affecting Buying Decision

Institutional Buyer and Government Buyer

06 Buyer Behavior Models and Customer Value: 10

The Five Stage Model, Howard-Sheth Model,

The Nicosia Model, EKB Model, Webstar and Wind Model

Customer Perceived Value, Total Customer Satisfaction,

Maximizing Customer Lifetime Value

Customer Relationship and Loyalty

REFERENCE BOOKS:

1. Kotler, Keller, Koshi,Jha – Marketing Management- 8th Edition- Pearson Education

2. Kumar: Conceptual Issues in Consumer Behaviour: The Indian Context, Pearson

Education, New Delhi

3. Jay D Lindquist and M Joseph Sirgy, Shopper, Buyer and Consumer Behaviour, Second

Edition, Bizttantra, New Delhi

4. David L Loudon and Albert J Della Bitta, Consumer Behaviour, 4/e, TMH, New Delhi

5. Schiffman, L.G and Kanuk L.LConsumer Behaviour, 8/e, Pearson Education, New Delhi

6. Roger D. Black Well et al, Consumer Behaviour, 9/e Thomson, New Delhi

7. K.K.Srivastava, Consumer Behaviour,Galgotia Publishing Co.New Delhi

8. Henry Assael, Consumer Behaviour,6/e,Thomson,New Delhi

9. Michael R.Solomon, Consumer Behaviour,5/e,PHI,New Delhi

10. Consumer Behaviour in Indian Perspective – Suja Nair – Himalaya Publishers, 2004



M.Com-I – w.e.f. AY 2017-18

SEMESTER: II

Paper-II: 204 (E) SUPPLY CHAIN MANAGEMENT 60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100


UNIT1. Customer Service Dimensions Lectures: 10

a) Marketing and Supply Chain Interface

b) Delivering Customer Value

c) Customer Service and Customer Retention

d) Service Driven and Logistic System

e) Setting Customers Service Priorities

f) Setting Service Standards

UNIT 2. Managing the Customer Relationship Lectures:10

a) Understanding Customer Segmentation

b) Relationship with Customers

c) Management of Business Relations

d) Customer Satisfaction

UNIT 3. Management of Supply Chain Relations Lectures: 10

a) Introduction

b) Types of Suppliers relationships

c) Management of service supply chains

d) Managing through intermediaries

e) Supply Partnerships

UNIT 4. Transport System Lectures: 10

a) Role of Transport in Supply Chain

b) Transportation Selection Decision

c) Basic Models of Transportation

d) Legal Classification of Carriers

e) Intermodal Transportation

f) Indirect and Special Carrier

UNIT 5. Inventory Decision Making Lectures: 10

a) Fundamental approaches to managing inventory

b) Inventory Cost

c) A generalised inventory model

d) Fixed order quantity approach

e) Fixed order interval approach

f) Additional approaches to inventory management

g) Inventory at Multiple Locations-square root law

UNIT 6. International SCM Lectures: 10

a) Definition of International Logistics and SCM

b) Historical development of International logistics

c) Emphasis on Customer Satisfaction

1) Just in Time

2) Computer Based Tools

d) Strategic Advantage

e) Elements of International Logistics

f) Economic Importance of International Logistics

Book Recommended

1) Supply Chain Management- K Shridhar Bhatt- Himalaya Publishing House

2) Supply Chain Mangement- Sunil Chopra, Peter Mendl- Prentice Hall of India

3) Supply Chain and Logistics Management- Donal Bowersox, David Closs- Tata Macgraw Hill

4) Exploring the Supply Chain- Upendra Kachru, Excel Books

5) Supply Chain Management- D K Agrawal, Macmillan Publishers

6) Logistics Management- V. V Sople, Pearson Education

7) Supply Chain Management- Concept and Cases, Rahul V Altekar- Prentice Hall of India

8) Supply Chain Management- Janat Shah, Pearson Education

FACULTY OF COMMERCE AND MANAGEMENTapps.nmu.ac.in/syllab/Commerce and Management/2017... · 5.2.The...

Documents

Transcript of FACULTY OF COMMERCE AND MANAGEMENTapps.nmu.ac.in/syllab/Commerce and Management/2017... · 5.2.The...