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COs of Faculty Of Commerce

Course Contents:

BC 101::  B.Com (Semester-I) :: Principles of Management

Unit - I

Introduction: Concept, Functions and Significance of Management.

Unit - II

Planning: Meaning, Objectives and Process of Planning, Management by Objectives, Decision Making- Concept, Types and Process.

Unit - III

Organizing: Meaning, Objectives, Significance, Principles and forms of organization. Centralization and decentralization of Authority, Staffing- Meaning, Significance and Process.

Unit – IV

Directing: Nature, Importance, Principles, Coordinating – nature, Importance and Principles, Communication - Meaning, types and Process. Motivation – Meaning and Definition, Importance, Types, Leadership – Meaning and Definition, Principles, Importance and Types of Leadership.

Unit - V

Controlling: Meaning, Objectives, Importance, Limitations, Principles and Process of Controlling.

 

Course

Outcomes

Principles of Management

On successful completion of this subject the students acquires the knowledge about the various types of business organizations, office management and related

 

Course Contents:

BC 102::  B.Com (Semester-I) :: Financial Accounting

Unit – I Meaning and Scope of Accounting, Accounting Principles, Accounting Equation, Accounting                 Conventions and Postulates, Double Entry System of Accounting.

Unit – II Hire Purchase and Installment Payment System.

Unit – III Royalty Accounts, Insolvency Accounts of Individuals.

Unit – IV Departmental and Branch accounting.

Unit – V Admission of New Partners, Retirement and Death of a Partner, Dissolution of Partnership.

Course

Outcomes

Financial accounting

To enable the students to learn principles and concepts of Accountancy. On successful completion of this course the student are enabled with theKnowledge in the practical applications of accounting and To enable to learn the basic concepts of PartnershipAccounting, and allied aspects of accounting. After the successful completion of the course the student should have a thorough knowledgeon the accounting practice prevailing in partnership firms and otherallied aspects.

 

 

Course Contents:

BC 103::  B.Com (Semester-I) :: Fundamentals of Statistics

 

 

Unit - I

Introduction of Statistics – Meaning, Definition, Importance and Limitation of Statistics.

Unit - II

Measure of Central Tendency – Definition, Objectives and Characteristics of Measure of Central Tendency- Types of Averages- Arithmetic Mean, Geometric Mean, Harmonic Mean, Median, Mode.

Unit - III

Measures of Dispersion and Skewness – Meaning, Definition, Properties of Dispersion – Range, Quartile Deviation - Mean Deviation, Standard Deviation. Coefficient of Variation, Karl Pearson’s and Bowley’s Measures of Skewness.

Unit – IV

Correlation’s - Karl Pearson’s

Unit - V

Indian Statistics – A General Idea of the growth of Statistics Relating to Population, Agriculture, Industry and National Income

 

Course

Outcomes

Fundamentals of Statistics

To inculcate knowledge on demonstrate understanding of basic conceptsof statistics embedded in their course. The objective of this paper is to provide an understanding for the graduate business student on statistical concepts to include measurements of location and dispersion, probability, probability distributions, sampling, estimation, hypothesis testing, regression, and correlation analysis, multiple regression and business / economic forecasting

 

 

 

Course Contents:

BC 104::  B.Com (Semester-I) :: Business Regulatory Framework

 

Unit – I

Indian Contract Act 1872, Introduction, Nature, Elements, Types of Contracts, Offer and Acceptance, Capacity of Parties, Consideration, Free Consent, Performance and Discharge of Contract, Remedies for Breach of Contract (with Important Case, Laws).

Unit - II

Special Contracts: Bailment Contract, Pledge, Indemnity Guarantee, Contingent Quasi and Agency Contract (with Important case Laws).

Unit - III

Sale of Goods Act 1930, Introduction, Condition and Warranties, Transfer of Property, Performance of Contract of Sales, Unpaid Seller, Auction Sales.

Unit – IV

Indian Partnership Act 1932, Introduction, Types of Partnership and Partners Formation and Registration of Partnership Firm, Relationship of Partners and Dissolution of Firms.

Unit - V

Negotiable Instruments Act 1881: Introduction, Parties to Negotiable Instruments, Negotiation and Endorsement, Crossing of Cheques , Protection to Banker.

 

Course

Outcomes

Business Regulatory Framework

On successful completion of this course, the student should be well-versed in basic provisions regarding legal frame work governing the business world.

To inculcate knowledge on various laws relating to business such aslaw of contract, law of sale of goods, law of agency, Negotiable Instruments Act etc.

 

 

 

 

Course Contents:

 

BC 201::  B.Com (Semester-II) :: Business Economics

 

Unit - I

Introduction: Subject Matter of Economics, Definition: Micro and Macroeconomics, Inductive & deductive methods of analysis, Static and dynamic approaches of economics.

Unit - II

Consumer Behavior, Cardinal utility approach, Laws of Diminishing Marginal Utility &Equi Marginal Utility, Ordinal Utility approach, Indifference Curves, Consumer equilibrium with Indifference curves, Price effect, Income effect and substitution effect.

Unit - III

Demand & Supply Analysis: Nature of demand for a product, individual and market demand, Law of demand & Supply, Price elasticity of Demand, Income elasticity and cross elasticity.

Unit – IV

Theory of Production: Meaning and concept of production, Factors of production, Production, Law of Variable Proportions, Law of Returns to Scale.

Unit - V

Theory of Product Pricing: Analysis of total cost, Average cost and marginal cost. Total revenue, Average revenue and Marginal revenue, Different forms of market pricing under perfect competition, Equilibrium of firm under Perfect Competition, Pricing under monopoly and monopolistic competition.

 

Course

Outcomes

Business Economics

The objective of this paper is to make the student to understand howthe business organizations work by applying economic principles in their business management.Understand how households (demand) and businesses (supply) interact in various market structures to determine price and quantity of goods and services produced and consumed.

 

 

Course Contents:

 

BC 202::  B.Com (Semester-II) ::Advanced Financial Accounting

 

Unit - I Issue, Forfeiture and Reissue of Shares, Redemption of Preference Shares.

Unit - II Issue and redemption of debentures.

Unit – IIIInvestment  Accounts, Voyage Accounts.

Unit – IV Computation of Insurance Claims for loss of stock and loss of Profit.

Unit - V Final Accounts relating to Banking Companies, and Life & General Insurance Companies.

 

 

Course

Outcomes

Advanced Financial Accounting

To enable the students to learn principles and concepts of Accountancy. On successful completion of this course the student are enabled with theKnowledge in the practical applications of share and debentures and To enable them to learn the basic concepts of voyage accounts, and allied aspects of investment accounts.

 

 

 

Course Contents:

 

BC 203::  B.Com (Semester-II) :: Business Environment

Unit – I Meaning, nature and importance of business environment, Components of business environment – economic, Socio- cultural, Political and legal, Economic environment of business in India.

Unit – II Process and factors affecting economic development, Problems of economic development, Unemployment, Poverty, Regional Imbalances, Price rise.

Unit – III Economic Planning in India, Objectives and Progress of five year plans in India. Problems and Prospects of economy of Uttarakhand.

Unit – IV Role of Government in business, Monetary and Fiscal Policy, Industrial and licensing Policy, Privatization, EXIM Policy.

Unit - VInternational Environment, Globalization and liberalization, Major International Institution – WTO , World Bank and IMF.

 

Course

Outcomes

Business Environment

 

On successful completion of this subject the students should have Knowledge on the meaning conveyed by the word 'Business‘ ,understand the various forms of business , types of business, monetary policy , and fiscal policy and impact of various aspects on business environment.Understand how, as a result of internal and external factors, small business owners make operational decisions that have consequences for the success of their business.

 

 

 

Course Contents:

 

BC 203::  B.Com (Semester-II) :: Company Law

Unit – I Definition and Characteristics of a Company, Essential Features of a company, Kinds of Companies.

Unit – II Formation of a Company – Process of company formation and Registration. Memorandum of                 Association, Articles of Association, Doctrine of Indoor Management, Principle of constructive Notice,                  procedure  for  Alteration in the Memorandum of Association.

Unit – III Share Capital – Types of Shares, Issue of Shares, Allotment of shares, Prospectus, Forfeiture, Buy back.

Unit – IV Company Management – Officers of a company, Directors – Types, rights and Duties, Divisible Profits.

Unit – V Winding up of a company - Meaning, Types of the winding up, Powers and duties of Liquidators.

 

Course

Outcomes

Company Law

 

To enlighten the students’ knowledge on Companies Act and

Secretarial practices.To provide students with knowledge and appreciation of the major core topics in Company Law including the legal nature of the company as a business structure, the legal implications of separate corporate personality including limited liability, the validity of contracts made with companies, the role of the board of directors and their legal duties as directors and the legal protection of shareholders

 

 

 

 

Course Contents:

BC 301::  B.Com (Semester-III) :: Basic Business Finance

Unit - I

Finance- Functions-Meaning, Scope of Financial Management, Financial Goal-Profit vs.  Wealth Maximization.

Unit - II

(A)  Financing Planning &Capitalization – Over Capitalization, Under Capitalization.

(B) Capital Structure- Optimum Capital Structure, Determinants of Capital Structure.

Unit - III

Cost of Capital: Meaning and Significance of Cost of Capital, Calculation of Cost of Debt, Preference Capital, Equity Capital and Retained Earnings, Combined Cost of Capital              (Weighted).

Unit – IV

Ratio Analysis – Meaning, Types, Solvency, Activity, and Profitability Ratios, Limitations of Ratio Analysis.

Unit - V

Dividend Policy: Issues in Dividend Decisions, Dividend and Uncertainty, Stable Dividend Policy.

Course

Outcomes

Basic Business Finance

 

This course aims to develop an understanding of the conceptual

Framework of basic business finance. After the successful

completion of the course the student acquires the knowledge in the

1.      Management Accounting Techniques in business decision.Student will learn to the Interpretation of Financial Information    

 

 

 

Course Contents:

BC 302::  B.Com (Semester-III) ::Income Tax Law &  Accounts( Part – I)

Unit - I

Introduction and Important Definitions, Income, Previous Year and Casual Income, Residential Status and Tax Liabilities.

Unit - II

Exemptions from Tax.

Unit - III

Assessment of Income from Salaries.

Unit – IV

Assessment of Income from House Properties.

Unit - V

Assessment of Profit from Business, Capital Gains and Other Sources.

 

Course

Outcomes

Income Tax Law &  Accounts

This course aims to provide an in-depth knowledge on the provisions of Income Tax. To familiarize the students with recent amendments inIncome-tax.On successful completion of this course, the student should be wellVersed in the prevailing act.

 

 

 

Course Contents:

BC 303::  B.Com (Semester-III) ::Industrial Laws

Unit - I

The Factories Act, 1948.

Unit - II

The Indian Trade Union Act 1926.

Unit - III

The Industrial Disputes Act 1947.

Unit – IV

The Payment of Wages 1936.

Unit - V

The Payment of Bonus Act 1965, Gratuity Act 1979.

Course

Outcomes

Industrial Laws

 

Enable the student to understand and acquaint with Legislations

relating to Industrial Disputes and Labour welfare.

 

 

 

Course Contents:

BC 304::  B.Com (Semester-III) ::Cost Accounting

Unit - I

Introduction- Definition, Nature, Objectives, Importance, Limitations of Cost Accounting, Characteristics of an Ideal System of Cost Accounting.

Unit - II

Elements of Cost – Direct Materials: Inventory Control, Pricing of Issue of Materials, Direct Labour: Turnover, Treatment of Idle time and over time, Overhead – nature, Collection and Classification.

Unit - III

Unit Costing- Preparation of Cost Sheet and Statement of Cost, Computation of Quotation Price, Tender Price.

Unit – IV

Contract Account, Calculation of Profit on complete and incomplete Contract, Work-in-Progress and Balance sheet of a Contracting firm.

Unit - V

Reconciliation of Cost account with Financial account.

Course

Outcomes

Cost Accounting

 

To keep the students conversant with the ever enlarging Frontiers of Cost Accounting knowledge. After the successful completion of the course the student should have a thorough knowledge on the cost accounting principles and the Methods of accounting cost and knowledge of Cost sheet, Material issues, Labour cost,

 

Course Contents:

BC 401::  B.Com (Semester-IV) ::Income Tax Law & Accounts ( Part – II )

Unit - I

Assessment of Individual and Hindu Undivided Family, Computation of Tax Payable.

Unit - II

Assessment of Firms

Unit - III

Assessment of Companies

Unit – IV

Deductions and collection of tax at source, Advance payment of tax, penalties and interest.

Unit - V

Income Tax Authorities.

Course

Outcomes

Income Tax Law & Accounts (Part–II)

 

This course aims to provide an in-depth knowledge on the provisions of Income Tax. To familiarize the students with recent amendments inIncome-tax. And Assessment of Individual and Hindu Undivided Family, Firms, Companies Computation of Tax Payable, On successful completion of this course, the student should be wellversed in the prevailing act.Enable the student to understand the Principles of Direct and IndirectTaxes Calculation of Tax, Tax Authorities, Procedures

 

 

Course Contents:

BC 402::  B.Com (Semester-IV) :: Advanced Cost Accounting

Unit - I

Process Costing – accounting treatment of Normal and Abnormal Wastage and Abnormal Effectiveness, Inter Process Profits.

Unit - II

Accounting for Joint Product and By-Product, Apportionment of Joint Expenses,

Unit - III

Operating Costing – Costing of Transport, Electric, Hotel & Restaurant, Hospital

Unit – IV

Budget and Budgetary Control, Advantages, Fixed Budget and Flexible Budget.

Unit - V

Variance Analysis: Standard Costing:  Direct Materials and Direct Labour Cost Variance.

Course

Outcomes

Advanced Cost Accounting

To keep the students conversant with the ever enlarging frontiers of Cost Accounting knowledge. After the successful completion of the course the student should have a thorough knowledge on the cost accounting principles and the methods of accounting cost. To inculcate knowledge on Cost sheet, Material issues, Labour cost, Financial statement analysis, Budgeting etc.

 

 

 

Course Contents:

BC 403::  B.Com (Semester-IV) ::Money, Banking & Foreign Exchange

 

Unit - I

Money:  Concept, Quantity theory of money.

Unit - II

Value of money and its measurement, Inflation and deflation.

Unit - III

Banking system in India, Different types of banks, Commercial Banks, Changing nature of banking in India after liberalization.

Unit – IV

Central Banking and its role, credit control and its measures.

Unit - V

Foreign Exchange market, Determination of exchange rate, Factors affecting the exchange rate, Methods of exchange control.

Course

Outcomes

Money, Banking & Foreign Exchange

To enlighten the students’ knowledge on Banking Regulation Acts. After the successful completion of the course the student should have athorough knowledge on Indian Banking System and Acts pertaining to it.

 

Course Contents:

BC 404::  B.Com (Semester-IV) ::Public Finance

Unit - I

Introduction: Definition, Nature and Scope, Importance and Role of Public Finance in National Economy, Principle of Maximum Social Advantage.

Unit - II

Public Revenue; Meaning of tax, Cannons of taxation, types of taxation (Direct and Indirect), incidence of taxation.

Unit - III

Public Debt: Meaning, types, effect of debt on production and distribution and public debts in India.

Unit – IV

Public Expenditure: Meaning, aims, classification, principles of public expenditure, economic stability, effects of public expenditure, The Public Budget.

Unit - V

Fiscal Policy: Meaning, objectives, tools and limitations of fiscal policy, Finance Commission in India, Indian Tax Systems. Federal Finance in India; Central Finance, State finance, local finance, Deficit financing in India.

Course

Outcomes

Public Finance

The objective of this paper is to make the student to understand public deposits, public debts, public revenue, public expenditure, etc.

 

Course Contents:

BC 501::  B.Com (Semester-V) ::Management Accounting

Unit - I

Definition, Objectives, Nature, Scope & role of Management Accounting, Difference Between Financial Accounting and Management Accounting.

Unit - II

Analyzing Financial Statements: Methods of Analysis and Interpretation of Financial Statements, Ratio Analysis, And Comparative Financial Statements.

Unit - III

Marginal Costing – Concept, Basic Characteristics and Limitations, applications of Marginal Costing, Level of Activity, Planning, Decisions regarding Sales–Mix, Make or Buy Decisions and Discontinuation of a Product Line.

Unit – IV

Cost–Volume –Profit Analysis; P/V Ratio, Margin of Safety, Break-Even-Analysis, Assumptions and Practical Applications of Break–Even-Analysis.

Unit - V

Reporting to Management: Objectives of Reporting, Reporting Needs at Different Managerial Levels; Types of Reports, Modes of Reporting, Reporting of Different Levels of Management.

Course

Outcomes

Management Accounting

This course aims to develop an understanding of the conceptual framework of Management Accounting. After the successful completion of the course the student acquires the knowledge in the Management Accounting Techniques in business decision

 

 

Course Contents:

BC 502::  B.Com (Semester-V) ::Insurance Law and Practice    

Unit - I

Principle of Insurance: Definitions, Characteristics, Importance and Advantages, Functions, Principles, and Classification of Insurance. Essential of Insurance Contract. Indemnity, Doctrine of subrogation, Doctrine of Contribution Double Insurance and Reinsurance.

Unit - II

Life Insurance: Feature, Importance, Advantages and Contract of Life Insurance; Kinds of Policies, Annuities, Premium, Mortality table.

Unit - III

Marine Insurance: Elements of Contract, Subject matter of Marine Insurance: Procedure; Kinds of Policies, Policy Conditions, Perils of Marine Insurance, Doctrine of Cause, Proxima, and Marine Losses.

Unit – IV

Fire Insurance: Meaning, Scope Hazards, Functions of Fire Insurance, Kinds of Policy, Policy conditions.

Unit - V

Miscellaneous Insurance: Types, Extent of coverage and the policy conditions in respect of Motor Insurance, Workmen’s Compensation Insurance.

Course

Outcomes

Insurance Law and Practice      

Making students to know about laws in insurance sector

 

Course Contents:

BC 503::  B.Com (Semester-V) ::Auditing

Unit - I

Audit: Meaning, functions, importance, limitations, objective and types of Audit. Appointment of auditor.

Unit - II

Audit Process: Internal control, internal check and internal audit, audit planning, Audit programme, evidence and working papers, audit sampling.

Unit - III

Audit procedure: Routine checking, vouching, verification and valuation of assets and liabilities.

Unit – IV

Audit of educational institutions, clubs, hospitals, charitable organizations.

Unit - V

Audit Report: Meaning and salient features, types of audit reports.

Course

Outcomes

Auditing

This paper gives the knowledge of examines the principles and practices of internal and external auditing. The students can capable to understand the auditing as a component of recurrent and strategic activities, risk assessment, internal control, systems evaluation, forensic accountability, and contemporary audit issues and challenges.

 

 

                                                     Course Contents:                    

BC 504 ::  B.Com (Semester-V) ::Marketing Management 

Unit - I

Marketing Management: Approaches of Marketing, Difference between Marketing and Selling, Functions of Marketing. Marketing Planning-Nature, Process and contents of Marketing Plan.

Unit - II

Market Segmentation: Bases & Importance of segmentation, segmentation of consumer goods, industrial goods & services.

Unit - III

Marketing Mix: Four P’s of Marketing Mix, Product- Product, Strategy, Product diffusion innovation & diffusion, New Product development, Product life cycle (PLC), Pricing Decision- Different Pricing strategies & Pricing techniques for different types of Products.

Unit – IV

Place: Types of Marketing channels. Channels strategies Managing Physical distributions supply chain Management.

Unit - V

Consumer Behavior Factors influencing buyer behavior, buyer decision Process, Consumer Psychology, Industrial buyer V/S Domestic buyer behaviour, Customer satisfaction & Values.

Course

Outcomes

Marketing Management 

On successful completion of this course the students should have the practical knowledge and he tactics in the marketing and enable to understand the Principles of marketing management, market segmentation, Product life cycle, Pricing, Branding etc.

 

 

Course Contents:

BC 601 ::  B.Com (Semester-VI) ::Corporate Accounting

Unit - I

Valuation of Goodwill and Valuation of Shares

Unit - II

Accounts Relating to Liquidation of Companies

Unit - III

Amalgamation, Absorption

Unit – IV

Reconstruction – Internal

Unit - V

Accounts of Holding Companies

Course

Outcomes

Corporate Accounting

This course aims to enlighten the students on the accounting procedures

Followed by the Companies.To enable the students to be aware on the Corporate Accounting in conformity with the provision of the Companies Act.

 

Course Contents:

BC 602 ::  B.Com (Semester-VI) ::Financial Management

Unit - I

Financial Management: Meaning, Nature and Scope of Finance, Financial Goal – Profit vs. Wealth Maximization, Finance Function – Investment, Financing and Dividend Decision.

Unit - II

Management of Working Capital: Meaning, Significance and Types of Working capital, Estimation of Working Capital Requirements. Sources of Working Capital, Dimensions of Working Capital Management.

Unit - III

Leverages: kinds of leverages – Financial, Operating and Combined 

Unit – IV

Capital Budgeting: Nature of Investment, Decisions, Investment Evaluation Criteria – Net Present Value Internal Rate of Return, Profitability Index, Pay-Back-Period, Accounting Rate of Return, NPV and IRR Comparison.

Unit - V

Cash Flow Statement, Funds Flow Analysis- concept, Schedule of changes in working Capital, Statement of Sources & Application of Funds

Course

Outcomes

Financial Management

This course enables the students with the knowledge about theCapital budgeting, Working capital, cash management, and betterfinancial management techniques

 

Course Contents:

Elective IIBC 607 ::  B.Com (Semester-VI) ::Advertising & Sales Management

Unit - I

Advertising Management: Introduction, Nature & scope, Role, social and legal aspects of advertising.

Unit - II

Advertising & Consumer Behaviours: The marketing communication process, communication Mix, attitude measurement, problems in measuring & scaling.

Unit - III

Message strategy: Advertising plan, Media selection, advertising copy, message tactics, creative approach, measuring advertising effectiveness.

Unit – IV

Sales Management: Definition & Objective, theories of selling, personal selling process the sales organization: Purpose & types, techniques for setting up a sales organization, Role & responsibilities of a sales manager.

Unit - V

Sales force management: Recruitment, selection & training controlling using territories & quotas, sales meetings & contests, evaluation & supervision of salesperson.

Course

Outcomes

Advertising & Sales Management

On successful completion of this course, the students should have understood Advertising, Ad media, Ad agencies, Sales force

 

 

Course Contents:

Elective IIBC 606 ::  B.Com (Semester-VI) ::Consumer Behaviour

Unit - I

Consumer’s needs, motives, consumer as a perceiver and learner, influence of personality and attitude on buying behaviours, cultural, social and economic factors affecting consumer behaviour, consumer attitude formation and change.

Unit - II

Factors affecting purchase decision, fundamental process of sensation, perception, emotion, motivation, cognition, consumer decision-making.

Unit - III

Group influences: role, status, norms, family influences, life cycle effects, family decision making.

Unit – IV

Nicosia and Howard sheth model of consumer behaviour, VALS typology of market segmentation.

Unit - V

Adoption and diffusion of innovation, cognitive dissonance, socio-economic and cultural aspects of Indian consumer market.

 

Course

Outcomes

Consumer Behaviour

On successful completion of this course, the students should have understood consumer motivation and perception, Learnt consumer learning and attitude Learnt consumer decision making Focuses on Marketing involves decision making in areas like product, pricing, branding, distribution, and promotion. Aims to extract desired response in marketing effectiveness. To provide insight into consumer psychology with special focus on how consumers think, feel and act about marketing stimuli that marketers level

 

 

 

 

 

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M.COM

Programme Outcome

This program could provide well trained professionals for the Industries, Banking Sectors, Insurance Companies, Financing companies, Logistics, distribution channel management, Application of Information technology in Business, Alternative investment management technique etc., to meet the well trained manpower requirements. The graduates will get hands on experience in various aspects acquiring skills for Marketing Manager, Sales Manager, Bank manager, Cost accountant, Academicians, Project management, Research Analysts, and Over all Administration abilities of the Company.

 

 

Programme Specific

Outcome

 

The students should possess the knowledge, skills and attitudes during the end of the M.com degree course. By virtue of the training and curriculum, they can become an Managers, Accountants , Cost Accountants, Bank Managers, Auditors, Company Secretaries, Teachers, Professors, Stock Agents, Government jobs etc.,

 

 

Course Contents:

 

M.Com.  (Semester-I) ::Paper I :  Business Management

 

 

Unit I  Emergence of Management Thought, Nature and Significance of Management, Classical, Neo             Classical, Modern Theories of Management, Human Behaviour and Social System School,             Decision Theory School, Functions of a Manager, Social Responsibility of Managers.

 

Unit II Managerial Functions: Planning- Concept, Significance, Process or Steps in Planning,             Organizing- Concept, Principles, Delegation of Authority and Responsibility, Staffing- Meaning,             Nature, Importance, Directing, Co-ordinating, Controlling- Nature, Importance, Process and             Techniques. 

 

Unit III Motivation: Theories of Motivation, Need Hierarchy Theory, Theory X and Y,     Two Factor             Theory, Vroom Expectancy Theory, Leadership- Principles, Leadership Styles, Theories of             Leadership.

 

Unit IV Interpersonal and Organizational Communication, Concept of two way Communication,             Communication Process, Barriers of Effective Communication, Types of Organizational             Communication, Improving Communication.

 

Unit V Group Dynamics, Team Development and Organizational Development, Definition, Importance,             Types of Group Formation and Team Development, Concept, Need and Features of             Organizational Development, Process of Organizational Development.

 

COURSE

OUTCOMES

Business Management

·         To enable the students to know the intricacies of Business Management. Students will demonstrate critical-thinking, problem solving skills, effective written oral communicationAnd the global environment in which businesses operate. They will equippedto recognize when change is needed, adapt to change as it occurs, and lead change.

 

 

 

Course Contents:

M.Com.  (Semester-I) ::Paper II STATISTICAL ANALYSIS

Unit I:                    Analysis of the Time Series: Measurement of Secular Trend, Seasonal Variations, Cyclical; and                 Random Fluctuations.

Unit II:                  Regression Analysis: Simple linear regression of Meaning and utility, regression lines and             equations, regression coefficient.

Unit III:                 Association of Attributes: Classification of attributes, determination of unknown class             frequencies, Consistency of data, methods of determining association, Chi Square Test.

Unit IV:                                 Interpolation and Extrapolation: Meaning, importance, Graphic method, Algebraic method-              Direct Binomial expansion method, Newton’s method of Advances differences, Lagrange                 method, parabolic curve method.

Unit V:                  Indian Statistics: National Income, Population Statistics, Agriculture Statistics, Source of Indian                 Statistics-Central Statistical Organization, National Sample Survey.

COURSE

OUTCOMES

STATISTICAL ANALYSIS

Familiarize with the basic statistical and linear programming techniques. It helpthe students to apply relevant quantitative tools in business decision making & Other fields. It makes the students to analyze the statistical data in an organization. They learn various techniques to organize for calculating profit and risk.

 

Course Contents:

M.Com.  (Semester-I) ::Paper III : ECONOMICS OF GROWTH

Unit I:     Economic Growth and Economic Development, Economic backwardness, characteristics of                         underdevelopment, Obstacles to development.

Unit II:   Problems of Capital, Formation, Financing of economic development, Fiscal, Price and Monetary                 policies for economic development. Fiscal, Price and Monetary policies for economic                      development.

Unit III:    Dualistic theories of development, The Big-Push theory, Balanced and   unbalanced growth.

Unit IV:    Determinants of economic growth, Natural resources, Human resources.

Unit V: Rostows stages of economic growth. The general classical model with special    reference to                         HarrodDomar Growth Models.

COURSE

OUTCOMES

ECONOMICS OF GROWTH

On successful completion of this course, the students should have Understood economic growth and theories of development and stages of growth. he enriched his knowledge as how a nation goes to the development and growth and development in long run.

 

Course Contents:

M.Com.  (Semester-I) ::Paper IV : Business Environment

Unit I   Concept, Significance and Nature of Business Environment, Components of Business Environment,

            Internal and External Environment of Business, Changing Dimensions of Business Environment.

 

Unit II Concept and Meaning of Environmental Analysis or Scanning, Characteristics of      Environmental

            Analysis, Objectives, Process and Limitations of Environmental         Analysis.

Unit III Significance and Elements of Economic Environment, Economic System and Business Environment,

            Economic Reforms, Liberalization and Privatization.

 

Unit IV            Political and Legal Environment of Business, Critical Elements of Political Environment, Role of

            Government in Business, Fiscal and Monetary Policy.

 

Unit V Socio-Cultural Environment, Critical Elements of Socio-Cultural Environment, Problem of Uneven

            Income Distribution, Social Responsibility of Business,          International Environment of Business,

            International Economic Institutions- IMF,WTO and World Bank and their  importance in India. 

COURSE

OUTCOMES

Business Environment

This paper helps the students to understand the environment of enterprises, factors affecting business and fund raising in business. .Understand how, as a result of internal and external factors, small business owners make operational decisions that have consequences for the success of their business.

 

Course Contents:

 

 

M.Com.  (Semester-II) ::Paper I : ORGANISATIONAL BEHAVIOUR

 

Unit – I Introduction to Organisational Behaviour: Concept and Significance, Relation between Management                 and Organizational Behaviour, Individual Behavior, Personality, Perception, Attitude Learning.

Unit – II Group Dynamics: Definitions, Importance, Types of Group Formation, Functions of Group, Types  of                teams Problem- solving teams.

Unit – III Organisational Change: Types of Change, The Change Process – Objectives and goals of                              Organisational Change, Resistance to Change, Organisational Registance , Overcoming Registance                to change.          

Unit – IV Organisational Development : Concept, need and features of organizational development (O.D.),                 Process of O.D., Organisational Development interventions, Objective of O.D. Programmes.

Unit -V:Organisational Conflict: Meaning and definition of conflict Reasons and types of conflict.                 Traditional           and Modern approaches of conflict, Functional and Dysfunctional Organisational                Conflict, Resolution of   Conflict.

 

 

COURSE

OUTCOMES

ORGANISATIONAL BEHAVIOUR

The students understand  how people act, think, and feel in organizational settings the organizational etiquettes, group behaviour, leadership qualities and analyzing the attitude of the employees. They also understand  how to Develop Good Leaders.

 

 

 

Course Contents:

 

M. Com. ( Semester  -II )Paper – II : INCOME TAX

 

Unit – I                 Exemption and Deductions under Income Tax Act.

Unit – II                Assessment of Individual, Computation Tax Payable, Rebate and Reliefs and Assessment of                                 Hindu Undivided Family

Unit – III               Assessment of Firms

Unit – IV              Provision of income tax related to Depreciation. Setoff and carry forward of losses.

Unit – V                Deductions and collection of tax at source, Advance payment of tax, penalties and interest.

 

COURSE

OUTCOMES

INCOME TAX

 

This course aims to provide an in-depth knowledge on the provisions of Income Tax. To familiarize the students with recent amendments in Income-tax. And Assessment of Individual and Hindu Undivided Family, Firms, Companies Computation of Tax Payable, On successful completion of this course, the student should be well versed in the prevailing act and to understand the Principles of Direct and Indirect Taxes, Calculation of Tax, Tax Authorities, Procedure

 

 

 

 

 

Course Contents:

 

M. Com.  ( Semester  -II) Paper – III : CORPORATE MERGERS AND ACQUISITIONS

 

Unit –I             Merger and Acquisition: Nature, Types, Indian and Trans Indian mergers, Assets             Restructuring-             Spin-off, Split-off, Split-up, De-merger, Divestment, Merger, Takeover, Joint Venture, Alliances       Liability side Restructuring- LBO, MBO, EBO, Leveraged Capitalisation, Equity Reduction, Shares       Buyback

Unit – II Motives behind mergers, Theories of mergers, Operating, financial and managerial synergy      of mergers, Value creation in horizontal, vertical and conglomerate mergers, Internal and external change forces contributing to M & A activities.                                                                                          Unit – III Valuation Methods and Techniques: Weighted Average Cost of Capital, Discounted Cash                         Flow, Capital Cash Flow, Adjusted Present Value Method.                                                                                                   Unit – IV Case Studies on Mergers and Acquisitions in India                                                                                                   Unit –V Regulatory Framework of Acquisition and Merger:Legal Issues with regards to Companies             Act, Sick Industrial Companies Act 1985, FEMA and Income Tax Act

COURSE

OUTCOMES

CORPORATE MERGERS AND ACQUISITIONS

The students acquire the knowledge of theories of mergers and financing of acquisitions and accounting for mergers & acquisitions. They able to understand various techniques of  M&A. They learnt major merger that took place in India.

 

 

 

 

Course Contents:

 

M. Com. I ( Semester  -II) Paper – IV  : INTERNATIONAL BUSINESS

 

Unit – I                 Nature and Scope of International Business. Types of international Business. Importance of

                International Business. Growing relevance of international business.

 Unit-II Meaning and need of international trade. Difference between and international trade. Need for

                separate theory of international trade.  Theory of international trade. Gains from international

                trade/foreign trade.

Unit-III Government influence on trade: Free trade vs Protectionism. Balance of payments. Current account

                and capital account. Disequilibrium in balance of payment. Its causes, consequences and cure.

Unit-IV International economic institutions : IMF World Bank, WTO

Unit-V Foreign exchange, market meaning and need. Functions, Financing Foreign trade-payment, terms                 letter of credit, documents bill of lading, commercial invoice.

 

COURSE

OUTCOMES

INTERNATIONAL BUSINESS

The students acquire the knowledge about the Foreign trade, Foreign exchange, etc. Through this paper the students understand different dimensions of international business. They understand how Govt. operates the Business with the policies. Students understand top world organization and their role between various countries.

 

 

 

 

Course Contents:

 

M. Com.  ( Semester  -III) Paper – ICORPORATE TAX PLANNING

 

Unit – I Meaning of Tax Planning and Management, Objectives, Characteristics, Nature, Importance,             Scope, Types and Limitation of tax planning and management in corporate sector, Tax      evasion,             Tax avoidance. Difference between tax planning, tax evasion and   avoidance.       Difference             between Tax Management and Tax Planning.

Unit– II Assessment of Companies: Computation of taxable income and corporate tax liability,    Minimum Alternate Tax, Tax on distributed profits of domestic companies.

Unit – III Implications of Tax concessions and incentives for corporate decisions in respect of      setting             up a new business. Tax planning with reference to financial management    decisions,

            capital structure decisions, dividend policy, Bonus share.

Unit – IV  Tax planning in respect of own or lease, Purchasing of assets by installment system or hire system. Sale of assets used for scientific research,  Purchasing of an asset out of own funds or      out of borrowed capital, manufacturing or buying or renovating an asset,   shutting down or         continuing decisions.

Unit –V Tax planning in respect of amalgamation or de-merger of companies

 

COURSE

OUTCOMES

CORPORATE TAX PLANNING

This course aims to provide an in-depth knowledge on the provisions of Income Tax. To familiarize the students with recent amendments in Income-tax. And Companies Computation of Tax Payable. On successful completion of this course, the student should be well versed in the prevailing act and enable  to understand the Principles of Direct Taxes, Calculation of Tax, Tax Authorities, Procedures.

 

 

Course Contents:

M. Com.  ( Semester  -III) Paper – II ADVANCE COST ACCOUNTING

Unit –I Introduction: Meaning, Definition, Objects, Importance and Functions of Cost    Accounting,             Pricing of Material Issues, Inventory Control, Labour Turnover, Accounting for     Idle Time &             Overtime. Treatment of Specific Overheads.

Unit –II Advanced Problems in Unit Costing: Cost Sheet & Statement of Cost, Tender and

            Quotation Price.

Unit –III Advanced Problems in Process Costing: Process Losses & Gains, Equivalent Units,

            Accounting for Joint Products and By-Products.

Unit – IV Costing in Service Sector: Meaning and Definition, Operating Cost statements:

            Transport Costing, Hotel Costing, Power House Costing, Hospital Costing.

Unit –V Latest Developments in Cost Accounting: Target Costing, Backflush Accounting,

            Throughput Accounting, Resource Consumption Accounting, Kaizen, Lean System, Life

            Cycle Costing

 

COURSE

OUTCOMES

ADVANCE COST ACCOUNTING

The students understand clearly to reduce and control the cost during the course of production because cost is a vital aspect in the modern business.

To provide knowledge about the ascertainment the profitability of each of the products and advise the management to maximize its profits.

 

 

 

 

Course Contents:

M. Com.  ( Semester  -III) Paper – III : FINACIAL INSTITUTIONS AND MARKETS

Unit –I Introduction: Nature and Role of Financial System, Financial System and Financial  Markets,             Financial Institutions and Economic Development.

Unit –II Financial Markets: Money and Capital Markets, Money Market – Meaning, Constituents,

            Functions of Money Market, Recent Trends in Indian Money and Capital Market.

Unit –III Reserve Bank of India and Commercial Banks: Organization, Management and Functions

            RBI, Functions and Investment Policies of Commercial Banks, Recent Development in

            Commercial Banking.

Unit –IV Development Banks: Concepts, Objectives and Functions of Development Banks, Operational             and Promotional Activities of Development Banks – IFCI, ICICI, IDBI, IRBI, SIDBI, State             Development Banks, State Financial Corporations.

Unit –V(a). Insurance Sector, UTI and Non-Banking Financial Institutions: Functions, Source of

            Finance and Various Schemes of these Institutions

            (b.)  SEBI : Functions, Importance and role of SEBI

COURSE

OUTCOMES

FINANCIAL INSTITUTIONS AND MARKETS

Through this paper the students learn about various financial Institutions like Stock Exchange, Mutual Funds and their functioning etc.

 

 

Course Contents:

M. Com.  ( Semester  -III) Paper – IV : RESEARCH METHODOLOGY

Unit – I Research Methodology: Introduction, Meaning, Objectives, Types of Research, Research             Process, Collection, Classification and Presentation of Data – Primary and Secondary.

Unit – II Research Designs, Sampling Design, Measurement and Scaling Techniques.

Unit – III Testing of Hypothesis (Parametric or Standard Tests of Hypotheses and Non-Parametric or             Distribution Free Tests of Hypotheses).

Unit – IV Analysis of Variance (ANOVA), Basic Principles of ANOVA, One way and two way             ANOVA

Unit – V Interpretation and Report Writing: Techniques of Interpretation, Precaution in Interpretation,             Significance of Report Writing, Different Steps in Report Writing, Layout of Report,  Types of             Report, Mechanics of Writing a Report

COURSE

OUTCOMES

RESEARCH METHODOLOGY

On successful completion of this course the student are enabled with

the Knowledge in Research methods. They possessed the ability to conduct the research which helps them in their career.

 

 

Course Contents:

M. Com.  ( Semester  -IV) Paper – I : CORPORATE ACCOUNTING

Unit - I

Amalgamation, Absorption and Reconstruction.

Valuation of Goodwill and Valuation of Shares.

Accounting Relating to Liquidation of Companies.

Accounts of Holding Companies.

Accounting for Price Level Changes.

Unit - II

Unit - III

Unit - IV

Unit - V

COURSE

OUTCOMES

CORPORATE ACCOUNTING

 

This course aims to enlighten the students on the accounting rocedures followed by the Companies. To enable the students to be aware on the Corporate Accounting in conformity with the provision of the Companies Act. After the successful completion of the course the student should have a through knowledge on the accounting practice prevailing in the Corporate.

 

 

Course Contents:

 

M. Com.  ( Semester  -IV) Paper – II :  Accounting for Managerial Decision

Unit - I(A)Management Accounting, Concept, Objectives, Nature and Scope, Difference betweenManagement Accounting, Financial Accounting and Cost Accounting.

                (B) Responsibility Accounting: Concept, Steps in responsibility Accounting, Responsibility Centers,                 Advantages and Limitations of Responsibility Accounting.

Unit – II Budgeting : Definition of Budget- Essentials of Budgeting; Types of Budgets, Fixed and Flexible Budget,                Budgetary Control; Zero-Base Budgeting – Performance Budgeting, Standard Costing and Variance              Analysis: Kinds of Variances and their Uses, Material, Labour and Overhead Variances.

Unit – III Marginal Costing and Break - Even – Analysis: Concept of Marginal Cost- Marginal Costing and                 Absorption Costing – Marginal Costing versus Direct Costing, Cost–Volume –Profit Analysis; Break-Even-    Analysis, Assumptions and Practical Applications of Break–Even-Analysis; Decisions regarding Sales–Mix,       Make or Buy Decisions and Discontinuation of a Product Line, etc.

Unit – IV Analysing Financial Statements: Methods of Analysis and Interpretation of Financial Statements,                 Comparative Financial Statements,  Ratio Analysis.

Unit – V Reporting to Management: Objectives of Reporting, Reporting Needs at Different Managerial Levels;                 Types of Reports, Modes of Reporting, Reporting of Different Levels of Management.

COURSE

OUTCOMES

Accounting for Managerial Decision

This course aims to develop an understanding of the conceptual Framework of Management Accounting. After the successful completion of the course the student acquires the knowledge in the Management Accounting Techniques in business decision making.

 

 

 

 

Course Contents:

 

M. Com.  ( Semester  -IV) Paper – III : MARKETING MANAGEMENT   

Unit-I

Introduction: Concept, Importance and Scope, Factor Influencing Marketing Environment, Marketing Management- Functions, Marketing Mix.

Unit-II

(a ) Product: Meaning, Product Planning and Development, Product Life Cycle (PLC), Branding, Trade Marks, Patents, Copy Rights, Packages, Labeling, Consumer Behavior-Buying Motives, Factors Influencing Buying Decisions, Sales Forecasting. Market Segmentation and Product Positioning.

 

(b) Price:  Meaning, Factors Affecting Pricing Decisions, Kinds of  Pricing, Pricing Policies.

Unit-III

(a)Distribution:  Nature, Functions and Types of Distribution Channels, Channel Management Decisions, Wholesale and Retailing.

 

(b) Promotion:  Communication Process, Advertising, Sales Promotion, Personal Selling , Public Relations.

Unit-IV

Marketing Research:  Meaning, Scope, Process.

Unit-V

Recent Issues and Developments in Marketing: Marketing of Services, Retail Marketing,  Social, Ethical and Legal aspects of Marketing, Cyber Marketing.

 

COURSE

OUTCOMES

MARKETING MANAGEMENT                                                                                                                               

On successful completion of this course the students should have the

Practical knowledge and he tactics in the marketing. Enable the student to understand the Principles of marketing management, market segmentation Product life cycle, pricing, branding etc.

 

 

 

 

Course Contents:

 

M. Com.  ( Semester  -IV) Paper – IV : ADVERTISING AND SALES MANAGEMENT

Unit - I

Advertising Management: Introduction, Nature & Scope, Role, Social and Legal Aspects of Advertising.

Unit - II

Advertising & Consumer Behaviours: The Marketing Communication Process, Communication Mix, Attitude Measurement, Problems in Measuring & Scaling.

Unit - III

Message Strategy: Advertising Plan, Media Selection, Advertising Copy, Message Tactics, Creative Approach, Measuring Advertising Effectiveness.

Unit – IV

Sales Management: Definition & Objective, Theories of Selling, Personal Selling Process the Sales Organization: Purpose & types, Techniques for setting up a Sales Organization, Role & Responsibilities of a Sales Manager.

Unit – V

Sales Force Management: Recruitment, Selection & Training Controlling using Territories & Quotas, Sales Meetings & Contests, Evaluation & Supervision of  Salesperson.

 

COURSE

OUTCOMES

ADVERTISING AND SALES MANAGEMENT    

On successful completion of this course, the students should have

understood Advertising, Ad media, Ad agencies, Sales force

management, promotional strategies

 

 

 

 

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