BHARATHIDASAN UNIVERSITY, TIRUCHIRAPPALLI 620 024

DISTANCE EDUCATION PROGRAMME

M.COM DEGREE (Non-Semester)
(applicable to the candidates admitted from the academic
year 2007 - 2008 )

I YEAR Title of the Paper Marks

Paper – 1 Business Management 100

Paper – 2 Marketing Management 100

Paper – 3 Advanced Corporate Accounting 100

Paper – 4 Managerial Economics 100

Paper – 5 Business Tools for Decision Making 100

II YEAR
Paper – 6 Human Resources Management 100

Paper – 7 Entrepreneurship Development 100

Paper – 8 Strategic Management 100

Paper – 9 Financial Management 100

Paper – 10 Information Technology 100

(Theory & Practical) (60+40)
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Total 1,000
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 Paper - I
RONS1
Business Management
Marks:100
Unit I:

Management – Evolution – Approaches to the study of Management – Contributions of

T.W. Taylor and Henri Fayol – Management By Objectives -
Management By Exception – Management and Administration – Importance of
Management

Unit II:

Planning - Nature and purpose – Planning objectives – process of planning – planning

premises – Types of plans – policies, programmes, procedures etc., - Forecasting and
Decision Making – Steps in decision making – Aids to Decision Making.

Unit III:

Organising – Principles of organization – organization chart – organization manual –

Departmentation – Types of organization – Line, Line and Staff, Functional, Committee
etc., Authority, Responsibility and Accountability – Centralisation and Decentralisation –
Delegation – Communication, Barriers to Communication – Means to overcome - barriers.

Unit IV:

Staffing – Selection, Training, Promotion and Appraisal PETER principle, Parkinson’s

Law – Directing – principle – Motivation – Morale – Theories of Motivation – Leadership
– Theories of Leadership – Styles of Leadership.

Unit V:

Controlling – Nature and Scope – Requirements – Control Devices – Span of control –

Budgetary control – PERT, CPM, Statistical quality control – production control Criteria
for success of control – Co-ordination – importance – Process - Techniques.

Books for Reference:

1. R.K. Misra, S.Ravishankar – Dynamics of Public Enterprise Management – Ajanda
Books International
2. Dr.G.S.Kamat – Cases in Co-operative Management, Rainbow Publications,
Coimbatore
3. LM Prasad - Principles of Management Sultan Chand & Co., New Delhi
4. Dinker Pagare – Principles of Management
 PAPER – II
RONS2
MARKETING MANAGEMENT
Max. Marks: 100

UNIT I:
Marketing Management – Meaning – Evolution – Functions & Problems of Marketing
Management – Marketing Organisation – Importance – Structure – Qualities,
Responsibilities and Functions of a Marketing Manager - Marketing Environment –
Recent Trends in Marketing – Mass customization – Customer relationship Management -
Online Marketing.

UNIT II:
Buyers’ Behaviour – Organisational Buying behaviour – determinants – Buying Motives –
Buyer Attitudes – Consumer Adoption Process Market segmentation – Marketing
Information System – Need – Characteristics – Components – Marketing Research – Scope
and objectives – Elements – Importance – Area of marketing Research – Marketing
Research techniques.
UNIT III:
Product Life Cycle – Product strategies in various stages in the product life cycle - Product
planning and development strategy – Organizational arrangements for new products –
Branding decision strategy – Packaging strategies – Product differentiation – Segmentation
– Line Strategies diversification.
UNIT IV:
Pricing – Objectives – Methods – Adopting the price – Initiating and responding to price
changes – Factors affecting price determination – procedures for price determination –
pricing policies and strategies. Physical distribution – Components – Objective and
Importance - Selection of Channels.

UNIT V:
Promotion – purpose – social aspects – promotion process – strategy – Sales-Promotion –
Objectives and kinds of sales promotion – channels of distribution – Channel Management
Decisions – selecting, motivating and evaluating channel members conventional and
vertical marketing channels – Growth of multi channel marketing systems. Advertising –
features – importance – purposes – media selection – Essentials of Goods Advertisement –
Role played by Indian advertising – Personal Selling – process – Essential – factors.

BOOKS FOR REFERENCE:

1. S. A. Sherlekar - Marketing Management
2. S. M. Jha & L. P. Sing - Marketing Management
3. Philip Kotler - Marketing Management
4. S. P. Bansal - Marketing Management
 PAPER – III
RONS3
ADVANCED CORPORATE ACCOUNTING
Max. Marks: 100

UNIT I:
Valuation of Goodwill – Valuation of Shares

UNIT II:

UNIT II:
Liquidation – Statement of Affairs and Deficiency Accounts – Liquidator Final Statement
of Account.

UNIT III:
Holding Company Accounts including Inter Company Holding.

UNIT IV:
Amalgamation by Merger, Amalgamation by Purchase and Reconstruction (Internal &
External)

UNIT V:
Human Resource Accounting - Final Accounts of Banking and Insurance Companies
(New Format) – Accounts of Electricity and Railway Companies under Double Accounts
System – Replacement of Capital Assets

Part A: Theory questions only

Part B : (Either or pattern)

One problem (or) One Theory

Part C: 3 Problems 2 Theory

Books for Reference:

1. M.C. Shukla, T.S. Grewal and S.C. Gupta - Advanced Accounts Volume II
2. S.P. Jain and K.L. Narang- Advanced Accounts
3. R.S.N. Pillai & Bhagavathi - Advanced Accounting Volume II
4. T.S. Reddy & Murthi – Corporate Accounting
 PAPER IV
RONS4
MANAGERIAL ECONOMICS
Max. Marks: 100
UNIT I:
Managerial Economics – Meaning, Nature, Features, Scope and Application – Its
Relationship with other disciplines – Role of Managerial Economists – Demand Analysis –
Elasticity of demand determinants of demand and forecasting of demand.

UNIT II:
Production function – Law of Returns Law of variable proportions – Law of Returns to
Scale – Economies of large scale operation – Cost Concepts – Cost function – Cost Output
relationship – Cost Control and Cost Reduction.

UNIT III:
Price and Output decisions under Competitive conditions – monopoly, oligopoly, perfect
competition -monopolistic competition – Pricing Objectives, Policies and Practices – Price
leadership – Price discrimination – Product line pricing – Price differentials.

UNIT IV:
Profit – Concept and Meaning – Theories – Measurement – Economic Profit vs.
Accounting Profit – Profit Maximization vs. Profit Restriction – Profit Planning and
Forecasting – Cost-Volume-Profit Analysis – BEP Analysis

UNIT V:
Macro Economics and Business decisions – Business Cycle – Economic Forecasting for
business – National Income – Methods and Complexities of Measurement – Inequalities in
Income – Causes, Consequences and Remedies.

Books for Reference:

1. Joel Dean - Managerial Economics - Prentice Hall.
2. Mehta P.L. – Managerial Economics – Sultan Chand & Sons
3. Varshney and Maheswari – Managerial Economics – Sultan Chand & Sons. Hill
4. Gupta G.S. - Managerial Economics – Tata McGraw Hill
5. Reddy P.N. and Appannaih – Essentials of Managerial Economics – Himalaya
Publishing House
6. Mithani D.M. – Managerial Economics – Himalaya Publishing House
7. Dwivedi D.N. - Managerial Economics – Vikas Publishing House P. Ltd
8. S. Sankaran – Managerial Economics – Margham Publications
9. Cauvery, Sudha Nayak and Others – Managerial Economics – S. Chand & Sons.
10. H. Craig Petersen W. Chris Lewis Sudhtr K. Jain Pearson Education
11. Gopalakrishna. D. Managerial Economics, Himalaya Publishing House
12. Vanmihi Venkatachalam - Managerial Economics, Learn Tech Press, Chennai
 PAPER – V
RONS5
BUSINESS TOOLS FOR DECISION MAKING
Max. Marks: 100

UNIT I:
Correlation Analysis – Karl Pearson Correlation, Multiple Correlation, Partial Correlation
– Regression Analysis – Simple and Multiple

UNIT II:
Analysis of Time Series – Components – Fitting a Straight Line by the Method of Least
Squares – Moving Averages – Index Numbers – Weighted and un weighted – Price Index
Numbers – Types – Tests in Index Numbers – Time and Factor Reversal Test – Cost of
Living Index Number.

UNIT III:
Probability – Mathematical Expectations – Theoretical Distributions – Binomial, Poisson
and Normal Distributions.

UNIT IV:
Significance Tests in small samples – Testing the significance between sample mean and
population mean – Two sample means – Independent samples and dependent samples –
Testing the significance between variances

UNIT V:
Chi-square Test – Analysis of variance – One way and two way classifications.

Part A: Theory questions only

Part B : (Either or pattern)

One problem (or) One Theory

Part C: 3 Problems 2 Theory

Books for Reference:

1. S.P. Gupta. - Statistical Methods
2. S.C. Gupta – Statistical Methods
3. P.A. Navaneetham – Business Tools for Decision Making
4. R.S.N. Pillai & Bhagavathi – Business Statistics
 PAPER – VI
RONS6
HUMAN RESOURCE MANAGEMENT
Max. Marks: 100

UNIT I:
Introduction to HRM – Meaning - Objectives – Significance – Functions –Evolution and
Development of HRM – Human Resource Planning – HRP at Different levels – Process of
Human Resource Planning.

UNIT II:
Recruitment - Sources and Techniques of Recruitment – Selection Procedure – Tests–
Interviews–Placement–Induction–Training, Methods– Training Procedure & Steps

UNIT III:
Human Resource Development – Significance - Management Development Programmes –
Techniques of Management Development – Performance Analysis and Development –
Performance Appraisal –Managerial Appraisal.

UNIT IV:
Career Planning - Succession Planning – Career Development – Counselling –
Absenteeism - Job Evaluation Methods / Techniques – Advantages of Job Evaluation –
Problems of Job Evaluation.

UNIT V:
Reward System – Wage and Salary administration – Bonus – Objectives of Fringe
Benefits–Types of Fringe Benefits– Non Monetary Rewards – Motivation – Concept-
Theories – Leadership - Team Building - Morale –Job Satisfaction.

Books for Reference:

1. P. Subba Rao – Essentials of Human Resource Management and Industrial Relations,

Himalaya Publishing House
2. C. S. Venkata Ratnam & K.Srivastava Personnel Management and Human Resources
3. P.C. Tripathi – Personnel Management and Industrial Relations –Sultan Chand
4. B.S. Bhatia and G.S.Batra – Human Resource Management –Deep & Deep Publications
5. S. S. Khanka - Human Resource Management
6. A. M. Sheikh - Human Resource Development & Management
7. N. K. Sahni – Personnel Management –Kalyani Publishers New Delhi
8. Dale Yoder - Personnel Management and Industrial Relations
9. B. P. Singh, T. N.Chabbra, P.L.Taneja - Personnel Management and Industrial Relations
10. Dale Yoder -Personnel Management and Industrial Relations
11. S. Balasubramanian & A.R. Ramachandran – Human Resource Management, Learn
Tech Press, Chennai
 PAPER – VII
RONS7
ENTREPRENEURSHIP DEVELOPMENT
ax. Marks: 100

UNIT - I
Concept of Entrepreneurship – Entrepreneur and Enterprise – Meaning – Definition –
Characteristics – Functions – Role of Entrepreneurs in the economic development –
Classification of entrepreneurs – Factors affecting entrepreneurial growth

UNIT – II
Entrepreneurship Development Programmes – Sources of Business ideas – Preliminary
evaluation and testing of ideas – Project identification – Project formulation – Project
Report

UNIT - III
Appraisal of a Project – Technical – commercial appraisal – Information required –
Demand forecasting – Sources of market information – Financial appraisal – Capital cost
of project – Sources of finance – Financial problems.

UNIT – IV
Licensing procedures – Procedures to start an industrial unit – Project financing – Role of
promotional & Consultancy organisations

UNIT – V
Incentives and subsidies of State and Central Govt. – Aims – Backward areas – Industrial
Estates – DICs –Role of financial institutions in the entrepreneurial growth

Books for Reference

1. P.N. Singh – Developing Entrepreneurship for Economic Growth

2. Guide to Entrepreneurs – Industrial Development – Govt. of Tamil Nadu – SIPCOT
3. Gupta & N. Srinivasan – Entrepreneurship Development
 PAPER – VIII
RONS8
STRATEGIC MANAGEMENT
Max. Marks: 100

UNIT I:
Strategic Management – Meaning Definition and Scope – Benefits and Limitations of
Strategic Management – Strategic Management Process

UNIT II:
Situation Analysis – SWOT Analysis - Environmental Scanning and Industry analysis –
Internal Scanning – Social responsibility and Business Ethics

UNIT III:.
Strategy Formulation - Steps – Business, Corporate and Divisional strategics –
Development of Policies – Strategic Alliances

UNIT IV:
Strategy implementation – Structure – Functional Strategies : Production, Marketing,
Finance, Personnel and Environmental

UNIT V:
Strategic Control and Evaluation – Establishing control – Types of Strategic control –
Evaluation Techniques – Managing change – Strategic issues in Managing Technology and
information – Strategic effectiveness. .

Books for Reference:

1. V.S. Ramaswamy and Nanakumari – Strategic Planning and Corporate Success

2. John H. Barnett and William – Strategic Management
3. Gregory Goers and Alex Miller – Strategic Management
4. David Hunger and Thomas L. Wheelor– Strategic Management
5. Francis Cherunilam – Business Policy, Himalaya Publishing House, 2002
6. Arthur A. Thompson & AJ Stick Land I – “Strategic Management” Tata McGRAW Hill
2002 New Delhi
7. Maisana Mazzucate – “Strategies for Business” Sage Publication, New Delhi 2002
8. Azkar Kashmi – Strategic Management Tata – McGraw Hill 2002
 PAPER – IX
RONS9
FINANCIAL MANAGEMENT
Max. Marks: 100

UNIT I:
Nature of Financial Management –Objectives – Functions of Financial Management
Approaches to Financial Management – Finance Function – Time Value of money – Risk
and Return.

UNIT II:
Valuation of Debentures - valuation of shares and warrants – working capital – types –
working capital management – Factors influencing working capital needs – Estimation of
working capital requirements.

UNIT III:
Cash Management – Receivables Management – Inventory Management.

UNIT IV:
Cost of Capital – Sources of Long Term Finance - Financial Planning - Capital Structure
Theories.

UNIT V:
Dividend Policy – Bonus and Rights issue – Capital budgeting – Risk analysis in Capital
budgeting

Part A – Theory Questions only

Part B - (Either or Pattern)

(One Problem and one Theory from each unit)

Part C: - 2 Theory 3 Problems

Books for Reference:

1. Dr. Prasanna Chandra – Fundamentals of Financial Management, TMH.

2. Dr. S.N. Maheswari – Financial Management, S. Chand and Sons.
3. Sharma & Gupta – Financial Management, Kalyani Publisher
4. R. Ramachandran & R . Srinivasa – Financial Management – Sri Ram Publishers,
Tiruchy
 PAPER – X
RONS10
INFORMATION TECHNOLOGY
Max. Marks:100
Theory : 60
Practical: 40

THEORY
UNIT I:
Introduction to Computers – Classification of Computers – Generations of Computer –
Memory Units – Auxiliary Storage Devices – Input and Output Devices
UNIT II:

Introduction to Computer Software – Operating System – Programming Languages –

General Software Features and Trends
UNIT III:

Computerization – Problems and Prospects – Information Technology for achieving

competitive edge in Business and Industry – Infrastructure requirement – Selection of
Hardware and Software.
PRACTICAL
UNIT IV
Fundamentals of Computerized Accounting – Computerized Accounting Vs Manual
Accounting – Architecture and Customization of Tally – Features of Tally –
Configuration of Tally – Tally Screens and Menus – Creation of a New Company –
Creation of Groups – Editing and Deleting groups – Group Account Alteration.
Ledgers – Editing and Deleting Ledgers – Vouchers – Voucher entry – Payment Voucher –
Receipt Voucher – Sales Vouchers – Purchase Vouchers, Contra Vouchers – Journal
Vouchers – Editing and Deleting Vouchers.
UNIT V
Introduction to Inventories – Creation of stock category – Creation of stock groups –
Creation of stock items – Configuration of stock items – Editing and deletion of stock
items – Usage of stock in voucher entry – Stock vouchers or purchase orders purchase and
sales orders – Introduction to Cost Creation of Cost Category – Creation of Cost Centers –
Editing and Deleting Cost Centers – Usages of Cost Category and Cost Centers in voucher
entry – Budget Control – Creation of Budget – Edition and Deleting budget

Books for Reference:

1. Alexis Leon and Mathews Leon - Fundamentals of Information Technology

2. S. V. Srinivasa Vallaban – Computer Applications in Business
3. Henry C. Lucas - Information Technology for Management