PERIYAR UNIVERSITY

PERIYAR PALKALAI NAGAR

SALEM-636011

DEGREE OF MASTER OF COMMERCE

GENERAL

SYLLABUS FOR
MASTER OF COMMERCE(M.Com)
[SEMESTER PATTERN]
[For Candidates Admitted In The Colleges
Affiliated To Periyar University From
2023-24 Onwards]
CONTENTS
i. PO and PSO Description
ii. PG – Template
iii. Methods of Evaluation & Methods of Assessment
iv. Semester Index.
v. Subjects – Core, Elective, Nonmajor, Skill Enhanced, Ability Enhanced, Extension
Activity, Environment, Professional Competency
1) Course Lesson Box
2) Course Objectives
3) Units
4) Learning Outcome
5) Reference and Text Books
6) Web Sources
7) PO & PSO Mapping tables
 M.Com., GENERAL
Programme Objectives:
The M.Com. Post Graduate Degree program encompasses advancements in the fields of finance,
marketing, management, accounting, law, taxation, entrepreneurship, organisational behaviour,
computer applications, research, etc., to equip students with indepth knowledge and skills required to
cope with the dynamics of the constantly changing business environment and technological
upgradations.
This program provides the framework to enhance the learner’s acumen, logical and analytical
thinking through mandatory internships and research projects which facilitates industry exposure,
ensuring job readiness and confidence to become job providers.
TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM
FRAMEWORK FOR POSTGRADUATE EDUCATION

Programme M.COM GENERAL

Programme Code

Duration PG - Two Years

Programme PO1: Problem Solving Skill

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

PO2: Decision Making Skill

Foster analytical and critical thinking abilities for data-based

decision-making.

PO3: Ethical Value

Ability to incorporate quality, ethical and legal value-based

perspectives to all organizational activities.

PO4: Communication Skill

Ability to develop communication, managerial and interpersonal skills.

 PO5: Individual and Team Leadership Skill

Capability to lead themselves and the team to achieve organizational

goals.

PO6: Employability Skill

Inculcate contemporary business practices to enhance employability

skills in the competitive environment.

PO7: Entrepreneurial Skill

Equip with skills and competencies to become an entrepreneur.

PO8: Contribution to Society

Succeed in career endeavors and contribute significantly to society.

PO 9 Multicultural competence

Possess knowledge of the values and beliefs of multiple cultures and

a global perspective.

PO 10: Moral and ethical awareness/reasoning

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

Programme PSO1 – Placement

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

PSO 2 - Entrepreneur

To create effective entrepreneurs by enhancing their critical thinking,

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

Design and implement HR systems and practices grounded in

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

PSO4 – Contribution to Business World

To produce employable, ethical and innovative professionals to

sustain in the dynamic business world.

PSO 5 – Contribution to the Society

To contribute to the development of the society by collaborating with

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

Semester–I Credit Hours Semester-II Credit Hours Semester-III Credit Hours Semester–IV Credi Hours
t
1.1. Core-I 5 7 2.1. Core-IV 5 5 3.1. Core-VII 5 6 4.1. Core-XI 5 6
1.2 Core-II 5 7 2.2 Core-V 5 6 3.2 Core-VIII 5 6 4.2 Core-XII 5 6
1.3 Core – III 4 6 2.3 Core – VI 4 5 3.3 Core – IX 5 6 4.3 Project with 7 10
viva voce
1.4 Discipline 3 5 2.4 Discipline 3 4 3.4 Core – X 4 6 4.4Elective - VI 3 4
Centric Centric (Industry /
Elective -I Elective – III Entrepreneurship)
20% Theory
80% Practical
1.5 Generic 3 5 2.5 Generic 3 4 3.5 Discipline 3 3 4.5 Skill 2 4
Elective-II: Elective -IV: Centric Enhancement
Elective - V course /
Professional
Competency Skill
2.6 NME I 2 4 3.6 NME II 2 3 4.6 Extension 1
Activity
Human Rights 1 2 3.7 Internship/ 2 -
Industrial
Activity
20 30 23 30 26 30 23 30
Total Credit Points -92
Choice Based Credit System (CBCS), Learning Outcomes Based Curriculum
Framework (LOCF) Guideline Based Credits and Hours Distribution System
for all Post – Graduate Courses including Lab Hours

First Year – Semester – I

Part List of Courses Credits No. of
Hours
Core – I 5 7
Core – II 5 7
Core – III 4 6
Elective – I 3 5
Elective – II 3 5
20 30
Semester-II
Part List of Courses Credits No. of
Hours
Core – IV 5 6
Core – V 5 5
Core – VI 4 5
Elective – III 3 4
Elective – IV 3 4
NME-I 2 4
Human Rights 1 2
23 30
Second Year – Semester – III
Part List of Courses Credits No. of
Hours
Core – VII 5 6
Core – VIII 5 6
Core – IX 5 6
Core (Industry Module) – X 4 6
Elective – V 3 3
NME-II 2 3
Internship / Industrial Activity [Credits] 2 -
26 30
Semester-IV
Part List of Courses Credits No. of
Hours
Core – XI 5 6
Core – XII 5 6
Project with VIVA VOCE 7 10
Elective – VI (Industry Entrepreneurship) 3 4
Skill Enhancement Course – III / Professional Competency Skill 2 4
Extension Activity 1 -
23 30
Total 92 Credits for PG Courses

7
 METHODS OF EVALUATION

Internal Evaluation Continuous Internal Assessment Test

Assignments / Snap Test / Quiz 25 Marks

Seminars

Attendance and Class Participation

External Evaluation End Semester Examination 75 Marks

Total 100 Marks

METHODS OF ASSESSMENT

Remembering (K1)  The lowest level of questions require students to recall

information from the course content
 Knowledge questions usually require students to
identify information in the text book.
Understanding (K2)  Understanding of facts and ideas by comprehending
organizing, comparing, translating, interpolating and
interpreting in their own words.
 The questions go beyond simple recall and require
students to combine data together
Application (K3)  Students have to solve problems by using / applying
a concept learned in the classroom.
 Students must use their knowledge to determine a
exact response.
Analyze (K4)  Analyzing the question is one that asks the students
to break down something into its component parts.
 Analyzing requires students to identify reasons
causes or motives and reach conclusions or
generalizations.
Evaluate (K5)  Evaluation requires an individual to make judgment on
something.
 Questions to be asked to judge the value of an idea, a
character, a work of art, or a solution to a problem.
 Students are engaged in decision-making and problem
– solving.
 Evaluation questions do not have single right answers.
Create (K6)  The questions of this category challenge students to
get engaged in creative and original thinking.
 Developing original ideas and problem solving skills

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

PO1 PO2 PO3 PO4 PO5

PSO1 3 3 3 3 3

PSO2 3 3 3 3 3

PSO3 3 3 3 3 3

PSO4 3 3 3 3 3

PSO5 3 3 3 3 3

Level of Correlation between PO’s and PSO’s

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

Assign the value

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

9
 Credit Distribution for PG Programme in Commerce
M.Com. (General)
First Year
Semester I
Course Credit Hours per
Week
Core I - Business Finance 5 7
Core II - Digital Marketing 5 7
Part I Core III - Banking and Insurance 4 6
Elective I A-Security Analysis and Portfolio Management 3 5
(or) I B - Operations Research
Elective II A - Labour Laws 3 5
(or) II B - Strategic Human Resource Management
20 30

Semester II
Course Credit Hours per
Week
Core IV - Strategic Cost Management 5 5
Core V - Corporate Accounting 5 6
Part I Core VI - Setting up of Business Entities 4 5
Elective III A - Business Ethics and Corporate Sustainability 3 4
(or) III B –Audit and Due Diligence
Elective IV A - Rural and Agricultural Marketing 3 4
(or) IV B - Logistics and Supply Chain Management
Part II NME-I 2 4
Human Rights 1 2
23 30

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

Semester IV
Course Credit Hours per
Week
Core X - Corporate and Economic Laws 5 6
Core XI - Human Resource Analytics 5 6
Part I Project with Viva 7 10
Elective VI A- Organisational Behaviour 3 4
(or) VI B - Insolvency Law and Practice
Skill Enhancement 2 4
Part II Extension Activity 1 -
23 30
Total (Semester I to IV) credits 92

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

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

BUSINESS FINANCE 7 - - - 5 7 25 75 100

Learning Objectives
1 To outline the fundamental concepts in finance
2 To estimate and evaluate risk in investment proposals
3 To evaluate leasing as a source of finance and determine the sources of startup
financing
4 To examine cash and inventory management techniques
5 To appraise capital budgeting techniques for MNCs

Course Units

UNIT I (18 hrs)

Introduction to Business Finance and Time vale of money
Business Finance: Meaning, Objectives, Scope -Time Value of money: Meaning, Causes
– Compounding – Discounting – Sinking Fund Deposit Factor – Capital Recovery Factor
– Multiple Compounding– Effective rate of interest – Doubling period (Rule of 69 and
Rule of 72) – Practical problems.
UNIT II(18 hrs)
Risk Management
Risk and Uncertainty: Meaning – Sources of Risk – Measures of Risk – Measurement of
Return – General pattern of Risk and Return – Criteria for evaluating proposals to
minimise Risk (Single Asset and Portfolio) – Methods of Risk Management–Hedging
currency risk.

12
UNIT III (18 hrs)
Startup Financing and Leasing
Startup Financing: Meaning, Sources, Modes (Bootstrapping, Angel investors, Venture
capital fund) - Leasing: Meaning – Types of Lease Agreements – Advantages and
Disadvantages of Leasing – Financial evaluation from the perspective of Lessor and
Lessee.
UNIT IV (18 hrs)
Cash, Receivable and Inventory Management
Cash Management: Meaning, Objectives and Importance – Cash Cycle – Minimum
Operating Cash – Safety level of cash – Optimum cash balance - Receivable
Management: Meaning – Credit policy – Controlling receivables: Debt collection period,
Ageing schedule, Factoring – Evaluating investment in accounts receivable - Inventory
Management: Meaning and Objectives – EOQ with price breaks – ABC Analysis.
UNIT V (18 hrs)
Multi National Capital Budgeting
Multi National Capital Budgeting: Meaning, Steps involved, Complexities, Factors to be
considered– International sources of finance – Techniques to evaluate multi-national
capital expenditure proposals: Discounted Pay Back Period, NPV, Profitability Index, Net
Profitability Index and Internal Rate of Return – Capital rationing -Techniques of Risk
analysis in Capital Budgeting.

Theory 40%; Problems: 60%

Course Outcomes
Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Explain the important finance concepts K2
CO 2 Estimate risk and determine its impact on return K5
CO 3 Examine leasing and other sources of finance for startups K4
CO 4 Summarize cash, receivable and inventory management techniques K2
CO 5 Evaluate techniques of long term investment decision K5
incorporating risk factor

13
Books for study:
1. Maheshwari S.N., (2019), “Financial Management Principles and Practices”, 15 th
Edition, Sultan Chand &Sons, New Delhi.
2. Khan M.Y &Jain P.K, (2011), “Financial Management: Text, Problems and Cases”,
8th Edition, McGraw Hill Education, New Delhi.
3. Prasanna Chandra, (2019), “Financial Management, Theory and Practice”,
10thEdition, McGraw Hill Education, New Delhi.
4. Apte P.G, (2020), “International Financial Management” 8th Edition, Tata McGraw
Hill, New Delhi.
5. Srinivasan.T(2023), Financial Management,1st Edition, Vijay Nicole Imprints
Private Limited, Chennai.

Books for reference:

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

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

14
 M.Com. (General)
First Year Core – II Semester I
DIGITAL MARKETING
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

DIGITAL MARKETING 5 - - - 5 7 25 75 100

Learning Objectives
1 To assess the evolution of digital marketing
2 To appraise the dimensions of online marketing mix
3 To infer the techniques of digital marketing
4 To analyse online consumer behaviour
5 To interpret data from social media and to evaluate game based marketing

Course Units
UNIT I (18 hrs)
Introduction to Digital Marketing
Digital Marketing – Transition from traditional to digital marketing – Rise of internet –
Growth of e-concepts – Growth of e-business to advanced e-commerce – Emergence of
digital marketing as a tool – Digital marketing channels – Digital marketing applications,
benefits and challenges – Factors for success of digital marketing – Emerging trends and
concepts, Big Data and IOT, Segments based digital marketing, Hyperlocal marketing -
Opportunities for digital marketing professionals.
UNIT II (18 hrs)
Online marketing mix
Online marketing mix – E-product – E-promotion – E-price – E-place – Consumer
segmentation – Targeting – Positioning – Consumers and online shopping issues –
Website characteristics affecting online purchase decisions – Distribution and
implication on online marketing mix decisions – Digitization and implication on online
marketing mix decisions.

15
UNIT II (18 hrs)
Digital media channels
Digital media channels – Search engine marketing – ePR – Affiliate marketing –
Interactive display advertising – Opt-in-email marketing and mobile text messaging,
Social media and viral marketing – Online campaign management using – Facebook,
Twitter, Instagram, Snapchat, Pinterest – Metaverse marketing -Advantages and
disadvantages of digital media channels – Metaverse marketing.
UNIT IV (18 hrs)
Online consumer behavior
Online consumer behavior – Cultural implications of key website characteristics –
Dynamics of online consumer visit – Models of website visits – Web and consumer
decision making process – Data base marketing – Electronic consumer relationship
management – Goals – Process – Benefits – Role – Next generation CRM.
UNIT V (18 hrs)
Analytics and Gamification
Digital Analytics – Concept – Measurement framework – Demystifying web data -
Owned social metrics – Measurement metrics for Facebook, Twitter, YouTube, Slide
Share, Pinterest, Instagram, Snapchat and LinkedIn – Earned social media metrics -
Digital brand analysis – Meaning – Benefits – Components – Brand share dimensions –
Brand audience dimensions – Market influence analytics – Consumer generated media
and opinion leaders – Peer review – Word of mouth – Influence analytics – Mining
consumer generated media – Gamification and game based marketing – Benefits –
Consumer motivation for playing online games.

Course Outcomes:
Students will be able to:
CO No. CO Statement Knowledge
level
CO 1 Explain the dynamics of digital marketing K2
CO 2 Examine online marketing mix K4
CO 3 Compare digital media channels K4
CO 4 Explain online consumer behavior K2
CO 5 Analyze social media data K4

16
Books for study:
1. Puneet Singh Bhatia, (2019) “Fundamentals of Digital Marketing”,
2ndEdition,Pearson Education Pvt Ltd, Noida.
2. Dave Chaffey, Fiona Ellis-Chadwick,(2019) “Digital Marketing”, Pearson
Education Pvt Ltd, Noida.
3. Chuck Hemann& Ken Burbary, (2019) “Digital Marketing Analytics”, Pearson
Education Pvt Ltd, Noida.
4. Seema Gupta,(2022) “Digital Marketing” 3rdEdition, McGraw Hill Publications
Noida.
5. Kailash Chandra Upadhyay,(2021) “Digital Marketing: Complete Digital
MarketingTutorial”, Notion Press, Chennai.
6. Michael Branding, (2021) “Digital Marketing”, Empire Publications India Private
Ltd, New Delhi.

Books for reference:

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

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

17
 M.Com. (General)
First Year Core – III Semester I
BANKING AND INSURANCE
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

BANKING AND 6 - - - 4 6 25 75 100

INSURANCE

Learning Objectives
1 To understand the evolution of new era banking
2 To explore the digital banking techniques
3 To analyse the role of insurance sector
4 To evaluate the mechanism of customer service in insurance and the relevant
regulations
5 To analyse risk and its impact in banking and insurance industry

Course Units
UNITI (18 hrs)
Introduction to Banking
Banking: Brief History of Banking - Rapid Transformation in Banking: Customer Shift -
Fintech Overview - Fintech Outlook - The Financial Disruptors - Digital Financial
Revolution - New Era of Banking. Digital Banking – Electronic Payment Systems–
Electronic Fund Transfer System – Electronic Credit and Debit Clearing – NEFT –
RTGS –VSAT–SFMS–SWIFT.
UNIT II (18 hrs)
Contemporary Developments in Banking
Distributed Ledger Technology – Blockchain: Meaning - Structure of Block Chain -
Types of Block Chain - Differences between DLT and Blockchain - Benefits of
Blockchain and DLT - Unlocking the potential of Blockchain –Crypto currencies,
Central Bank Digital Currency (CBDC) - Role of DLT in financial services - AI in
Banking: Future of AI in Banking - Applications of AI in Banking - Importance of AI in
banking - Banking reimagined with AI. Cloud banking - Meaning - Benefits in switching

18
to Cloud Banking.
UNIT III (18 hrs)
Indian Insurance Market
History of Insurance in India – Definition and Functions of Insurance–Insurance
Contract – Indian Insurance Market – Reforms in Insurance Sector – Insurance
Organization – Insuranceorganisationstructure.InsuranceIntermediaries:InsuranceBroker
–Insurance Agent-Surveyors and Loss Assessors-Third Party Administrators(Health
Services) – Procedures-Code of Conduct.
UNITIV (18 hrs)
Customer Services in Insurance
Customer Service in Insurance – Quality of Service-Role of Insurance Agents in
Customer Service-Agent’s Communication and Customer Service –Ethical Behaviour in
Insurance – Grievance Redressal System in Insurance Sector –Integrated Grievance
Management System-Insurance Ombudsman - Insurance Regulatory and Development
Authority of India Act (IRDA) – Regulations and Guidelines.
UNIT V (18 hrs)
Risk Management
Risk Management and Control in banking and insurance industries – Methods of Risk
Management – Risk Management by Individuals and Corporations – Tools for
Controlling Risk.

Course Outcomes
Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Relate the transformation in banking from traditional to new age K2
CO 2 Apply modern techniques of digital banking K3
CO 3 Evaluate the role of insurance sector K5
CO 4 Examine the regulatory mechanism K4
CO 5 Assess risk mitigation strategies K5

19
Books for study:
1. Indian Institute of Banking and Finance (2021), “Principles & Practices of Banking”,
5th Edition, Macmillan Education India Pvt. Ltd, Noida, Uttar Pradesh.
2. Mishra M N & Mishra S B, (2016), “Insurance Principles and Practice”, 22 nd Edition,
S. Chand and Company Ltd, Noida, Uttar Pradesh.
3. Emmett, Vaughan, Therese Vaughan M., (2013), “Fundamentals of Risk and
Insurance”, 11th Edition, Wiley & Sons, New Jersey, USA.
4. Theo Lynn , John G. Mooney, Pierangelo Rosati, Mark Cummins (2018), Disrupting
Finance: FinTech and Strategy in the 21st Century (Palgrave Studies in Digital
Business & Enabling Technologies), Macmillan Publishers, NewYork (US)
Books for reference:
1. SundharamKPM & Varshney P. N., (2020), “Banking Theory, Law and Practice”,
20th Edition, Sultan Chand & Sons, New Delhi.
2. Gordon & Natarajan, (2022), “Banking Theory, Law and Practice”, 9 th Edition,
Himalaya Publishing House Pvt Ltd, Mumbai.
3. Gupta P. K. (2021), “Insurance and Risk Management” 6th Edition, Himalaya
Publishing House Pvt Ltd, Mumbai.
4. Susanne Chishti., & Janos Barberis(2016), The Fintech book: The financial
technology handbook for investors, entrepreneurs and visionaries. John Wiley &
Sons.
Web references:
1. https://corporatefinanceinstitute.com/resources/knowledge/finance/fintech-financial-
technology
2. https://mrcet.com/downloads/digital_notes/CSE/IV%20Year/CSE%20B.TECH%
20IV%20YEAR%20II%20SEM%20BCT%20(R18A0534)%20NOTES%20Final%20
PDF.pdf
3. https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?page=Page
No108&flag=1

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

20
 M.Com. (General)
First Year Elective –I A Semester I
SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

SECURITY ANALYSIS 5 - - - 3 5 25 75 100

AND PORTFOLIO
MANAGEMENT

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

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

Course Units
UNITI (12 hrs)
Investment and Portfolio Management
Investment – Meaning – Nature and scope of Investment – Investment vs Speculation –
Type of Investors – Investment Avenues – Factors influencing the investment choice –
Portfolio Management: Meaning and significance, Active Vs. Passive portfolio
management - Strategic Vs. Tactical asset allocation - Factors Affecting Investment
Decisions in Portfolio Management.
UNIT II (12hrs)
Valuation of Securities
Bond: Introduction – Reasons for issuing Bonds –Features of Bond – Types of Bonds –
Determinants of bond safety –Bond Prices, Yields and Interest Rates –Measuring Price
Volatility of Bonds–Macaulay Duration and Modified Duration - Preference Shares:
Introduction – Features of Preference Shares – Preference Shares Yield – Holding Period
Return – Yield to Call –Concept of Present Value – Equity Share Valuation Models.

21
UNITIII (12 hrs)
Fundamental Analysis and Technical Analysis
Fundamental Analysis: Objectives – Economic Analysis, Industry Analysis, Company
Analysis –Technical Analysis: Meaning– Assumptions – Pros and cons of technical
analysis–Differences between fundamental analysis and technical analysis – Dow
Theory – Types of Charts – Chart Patterns – Trend Analysis – Support Line and
Resistance Line – Volume Analysis – Indicators and Oscillators – Simple Moving
Average – Exponential Moving Average – Relative Strength Index – Bollinger Band –
Elliott Wave Theory.
UNITIV (12hrs)
Efficient Market Hypothesis
Efficient Market Hypothesis – Markowitz Model, Arbitrage Pricing Theory – Sharpe’s
Single index portfolio selection method – Capital Asset Pricing Model (CAPM).
UNIT V (12hrs)
Portfolio Performance Evaluation
Portfolio Performance Evaluation – Meaning - Need for Evaluation - Methods of
calculating Portfolio return - Sharpe’s Ratio - Treynor’s Ratio - Jensen’s Differential
Returns - Portfolio Revision - Need for Portfolio Revision - Formula Plans.

Course Outcomes
Students will be able to
CO No. CO Statement Knowledge
level

CO 1 Examine investment options and structure a portfolio K4

Assess the value of Equity Shares, Preference Shares and K5

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

CO 4 Examine the various Portfolio Theories. K4

CO 5 Evaluate the portfolio performance. K5

22
Books for study:
1. Prasanna Chandra (2021), “Investment Analysis and Portfolio Management”, 6 th Edition,
McGraw Hill, Noida, UP
2. Rustagi RP (2022), “Investment Analysis and Portfolio Management”, 5 th Edition,
Sultan Chand & Sons, New Delhi
3. Bhalla V.K. (2019), “Investment Management”, 19th Edition, S.Chand& Co. Ltd., New
Delhi
4. Gurusamy.S(2018), “Security Analysis and Portfolio Management”, 1 st Edition, Vijay
Nicole Imprints Private Limited, Chennai
5. Natarajan.L (2014), “Investment Management”.2nd Edition, Margham Publications,
Chennai.
Books for reference:
1. Donald E. Fischer, Ronald J. Jordan, Ashwini. K. Pradhan (2018), “Security Analysis
Portfolio Management”, 7thEdition, PearsonPublication Pvt.Ltd., India, Noida
2. AvadhaniV.A. (2016), “Securities Analysis and Portfolio Management”, 12 thEdition,
Himalaya Publishing House, Mumbai
3. Ranganathan M. and Madhumathi R (2012), “Security Analysis and Portfolio
Management”,2ndEdition., Pearson Education India Pvt Ltd, Noida
4. Punithavathy Pandian (2019), “Securities Analysis and Portfolio Management”,
Himalaya Publishing House, Mumbai
5. Subrata Mukherjee (2021), “Security Analysis and Portfolio Management”, S.Chand&
Co. Ltd, New Delhi
Web references:
1. https://www.iare.ac.in/sites/default/files/lecture_notes/IARE_SAPM_Lecture_Notes.pdf
2. https://www.studocu.com/in/document/galgotias-university/equity-portfolio-
management/portfolio-management-lecture-notes-1-10/17701348
3. https://www.educba.com/fundamental-analysis-vs-technical-analysis

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

23
 M.Com. (General)
First Year Elective – I B Semester I
OPERATIONS RESEARCH
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

OPERATIONS RESEARCH 5 - - - 3 5 25 75 100

Learning Objectives

1 To outline the fundamentals of Operations Research

2 To use OR models for problem solving

3 To examine the role of sequencing and game theory

4 To design and apply network analysis

5 To apply modelling techniques

Course Units

UNIT I (12 hrs)

Introduction and Linear Programming Problem
Introduction to Operations Research – Uses and Limitations – Linear Programming
Problem: Formulation, Solving LPP: Graphical method, Simplex method, the Big-M
Method.
UNIT II (12 hrs)
Transportation and Assignment Problems
Transportation problem: Introduction – Assumptions – Formulation of Transportation
models – Basic feasible solution (North-West Corner Method, Least Cost Method, Vogel’s
Approximation Method) – Optimal solution (Stepping-Stone Method, Modified

24
Distribution Method) – Degeneracy in Transportation problem. Assignment Problem:
Introduction – Comparison with the Transportation problem – Formulation of assignment
problems - The Hungarian method of solution.

UNIT III (12 hrs)

Sequencing and Game Theory
Sequencing problem: Introduction – Assumptions – Processing of n jobs through one
machine – Processing n jobs through two machines – Processing of n jobs through three
machines. Game Theory: Introduction – Rules for Games theory – Two person zero sum
game without saddle point – Mixed strategies (2xn games, mx2 games) – Graphical method
(2xn, mx2 games).
UNIT IV (12 hrs)
Replacement and Network Analysis
Replacement: Introduction – Individual replacement problems – Group replacement
problems. Network Analysis: PERT and CPM.
UNIT V (12 hrs)
Decision Tree Analysis and Queuing Theory
Decision Tree analysis – Queuing: Introduction – Applications of queuing models, Waiting
time and idle time costs – Single channel Poisson arrivals with Exponential Service, Infinite
population model.

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

25
Books for study:
1. Gupta P.Kand Hira D.S.,(2022) “Operations Research”, 7th Edition, S.Chand, Noida
(UP).
2. Kapoor V.K., (2014) “Operations Research”, 9th Edition, Sultan Chand, New Delhi.
3. Natarajan, Balasubramani and Tamilarasi, (2014) “Operations Research”, 2 nd
Edition, Pearson Education India, Noida.
4. Kothari C.R.,(2022) “An Introduction to Operational Research”, 3rd Edition,
S.Chand, Noida (UP)
Books for reference:
1. TulsianP.C. and Bharat Tulsian, (2022) “Fundamentals of Operations
Research(Theory and Practice)”,3rd Edition, S. Chand, Noida (UP).
2. Sharma J.K.,(2016) “Operations Research”, 6th Edition, Lakshmi Publications,
Chennai.
3. Nagarajan N.,(2017) “Text Book of Operations Research: A Self-Learning
Approach”, New Age Publications, Chennai.
4. Rina Rani Rath,(2021) “Operations Research”, 2nd Edition, Bhavya Books, New
Delhi.
5. Gurusamy.S (2017),”Elements of Operations Research”,2nd Edition, Vijay Nicole
Imprints Private Limited,Chennai.
Web references:
1) https://www.bbau.ac.in/dept/UIET/EMER-
601%20Operation%20Research%20Queuing%20theory.pdf
2) https://mdu.ac.in/UpFiles/UpPdfFiles/2021/Jun/4_06-11-2021_16-06-
34_OPERATIONS%20RESEARCH%20TECHNIQUES(20MAT22C5).pdf
3) https://repository.up.ac.za/bitstream/handle/2263/25427/02chapter3.pdf?sequence=3
4) https://hbr.org/1964/07/decision-trees-for-decision-making

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

26
 M.Com. (General)
First Year Elective –II A Semester I
LABOUR LAWS
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

LABOUR LAWS 5 - - - 3 5 25 75 100

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

Course Units
UNIT I (12 hrs)
Introduction and The Trade Unions Act, 1926
Labour legislations: Origin – Nature – Scope – Need – Objectives – Principles – Labour
policy and its special features – Constitution as the basis for labour legislation – The
Trade Unions Act, 1926:Definition – Objectives – Deficiencies – Registration of trade
union – Cancellation of registration and appeal – Duties and obligations – Rights and
privileges – Dissolution.
UNIT II(12 hrs)
The Factories Act, 1948 and Equal Remuneration Act, 1976
The Factories Act, 1948: Objects – Definition – Licensing and Registration of factories –
Inspecting staff – Health, safety and welfare measures – Provisions relating to hazardous
processes – Working hours – Holidays – Annual leave - Employment of women and
young persons.
Equal Remuneration Act – Payment of remuneration at equal rates to men and women
workers – Advisory committee – Offences and penalties.

27
UNIT III (12 hrs)
The Workmen’s Compensation Act, 1923 and The Employees’ State Insurance Act,
1948
The Workmen’s Compensation Act, 1923: Definitions – Objectives – Disablement –
Employer’s liability for compensation – Amount of compensation – Disbursement of
compensation – Notice and claims – Penalties – The Employees’ State Insurance Act
1948: Objects – Definitions –Administration of ESI Scheme – ESI Fund – ESI
Corporation - Medical benefit council – Benefits under the Act – ESI court.
UNIT IV (12 hrs)
The Payment of Wages Act,1936 and The Minimum Wages Act, 1948
The Payment of Wages Act, 1936: Object and Scope –Definition – Procedure regarding
payment of wages – Deduction from wages – Mode of payment of wages.
The Minimum Wages Act, 1948:Objects - Scope – Definition – Items to be included in
the minimum wages – Fixation and revision of minimum wages – Norms to be followed
in the payments of minimum wages.
UNIT V (12 hrs)
The Provident Fund and Miscellaneous Provision Act,1952, The Payment of
Gratuity Act, 1972 and The Payment of Bonus Act, 1965
Provident Fund and Miscellaneous Provision Act, 1952: Definitions – Scope – Nature –
Objects –Various schemes – The Payment of Gratuity Act, 1972: Definitions – Scope –
Conditions and circumstances of payment- Wages for computing gratuity – Maximum
gratuity – Nomination – Penalties – The Payment of Bonus Act: Applicability of the Act –
Eligibility and rate of Bonus – Allocable surplus and available surplus - Set and set off –
Offences and penalties.
Course Outcomes
Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Recall the basic labour legislations pertaining to Trade Unions K1
CO 2 Explain various provisions of the Factories Act and Equal K2
Remuneration Act
CO 3 Assess provisions relating to the workmen’s compensation and K5
state insurance.
CO 4 Examine provisions relating to payment of wages and minimum K4
wages.
CO 5 Explain the provisions of provident fund, gratuity and bonus K2
schemes.

28
Books for study:
1. Mishra S.N. (2018), “Labour & Industrial Laws”, 29thEdition, Central Law
Publications, Classic Edition, Allahabad, UP.
2. Srivastava S C (2022), “Industrial Relations and Labour Laws”, 8 thEdition., Vikas
Publishing, New Delhi
3. Tripathi PC, Gupta CB, Kapoor ND (2020), “Industrial Relations and Labour
Laws”, 6thEdition., Sultan Chand & Sons, New Delhi
Books for reference:
1. Sinha P.R.N., Sinha InduBala, Shekhar Seema Priyadarshini (2017), “Industrial
Relations, Trade Unions and Labour Legislation”, 3rdEdition., Pearson Education
India Pvt. Ltd., Noida
2. Piyali Ghosh, Shefali Nandan (2017), “Industrial Relations and Labour Laws”,
1stEdition,McGraw Hill, Noida
3. Sharma J.P. (2018), “Simplified Approach to Labour Laws”, 5thEdition., Bharat
LawHouse Pvt. Ltd.
Web references:
1. https://www.icsi.edu/media/webmodules/Labour_Laws_&_Practice.pdf
2. https://www.icsi.edu/media/webmodules/LabourLaws&Practice_June_2020.pdf
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 1 3 3 2 1 3 1 1 3
CO2 1 3 3 2 1 3 1 1 3
CO3 1 3 3 3 1 3 1 1 3
CO4 1 3 3 3 2 3 2 1 3
CO5 1 3 3 3 1 3 1 1 3

High – 3 Medium – 2 Low – 1

29
 M.Com.(General)
First Year Elective – II B Semester I
STRATEGIC HUMAN RESOURCE MANAGEMENT
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

STRATEGICHUMANRESO 5 - - - 3 5 25 75 100
URCEMANAGEMENT

Learning Objectives
1 ToappreciatetheimportanceofHRMasafieldofstudyandasacentralmanagementfunction
2 To understand the implication of HRM on Government regulations and corporate
decisions
3 To analyse the key elements of the HR functions
4 To gain knowledge about the elements, key concepts and terminology of HRM
5 ToapplytheprinciplesandtechniquesofHRMtothediscussionofmajorpersonnelissuesincasest
udies.

Course Units
UNIT I (12 hrs)
Introduction to SHRM
SHRM- Meaning, Features, Evolution, Objectives, Advantages, Barriers to SHRM,
SHRM v/s Traditional HRM, Steps in SHRM, Roles in SHRM: Top Management, Front-
line Management, HR - Changing Role of HR Professionals.
UNIT II (12 hrs)
Models of SHRM
Models of SHRM – High Performance Working Model, High Commitment Management
Model, High Involvement Management Model - HR Environment – Environmental trends
and HR Challenges -Linking SHRM and Business Performance.

30
UNIT III (12 hrs)
Strategic Planning and Compensation
Resourcing Strategy: Meaning and Objectives - Strategic HR Planning: Meaning,
Advantages, Interaction between Strategic Planning and HRP, Managing HR Surplus and
Shortages, Strategic Recruitment and Selection: Meaning and Need - Strategic Human
Resource Development: Meaning, Advantages and Process - Strategic Compensation as a
Competitive Advantage - Rewards Strategies: Meaning, Importance - Employee Relations
Strategy, Retention Strategies, Strategies for Enhancing Employee Work Performance.
UNIT IV (12 hrs)
Human Resource Policies
Human Resource Policies – Meaning, Features, Purpose of HR Policies, Process of
Developing HR Policies, Factors affecting HR Policies, Areas of HR Policies in
Organisation, Requisites of Sound HR Policies – Recruitment, Selection, Training and
Development, Performance Appraisal, Compensation, Promotion, Outsourcing,
Retrenchment, Barriers to Effective Implementation of HR Policies and Ways to
Overcome these Barriers.
UNIT V (12 hrs)
Latest trends in Strategic HRM
Mentoring - Employee Engagement – Meaning, Factors Influencing Employee
Engagement, Strategies for Enhancing Employee Engagement - Competency based HRM:
Meaning, Types of Competencies and Benefits of Competencies for Effective Execution
of HRM Functions -Human Capital Management: Meaning and Role - New Approaches
to Recruitment – Employer Branding.

Course outcomes:
Students will be able to:
CO No. CO Statement Knowledge
level
CO 1 Recall the fundamentals of strategic Human Resource K1
Management
CO 2 Examine the conceptual framework of strategic Human K4
Resource Management Models
CO 3 Apply the knowledge of various strategies in Human K3
Resource Management in the corporate arena
CO 4 Illustrate drafting of HR policies K2
CO 5 Analyze the latest trend in the strategic Human Resource K4
Management.

31
Books for study:
1. Mathur, SP Strategic Human Resource Management 1st Edition 2015, New Age
International (P) Ltd Publishers,New Delhi.
2. Catherine Truss, David Mankin& Clare Kelliher (2014), “Strategic Human Resource
Management”, Oxford University Press, India.
3. Anuradha Sharma and Aradhana Khandekar (2006), “Strategic Human Resource
Management: An Indian Perspective”, Sage Publications Pvt. Ltd, New Delhi.

Books for reference:

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

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

32
 M.Com. (General)
First Year Core – IV Semester II
STRATEGIC COST MANAGEMENT
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

STRATEGIC COST 6 - - - 5 5 25 75 100

MANAGEMENT

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

Course Units

UNIT I (18 hrs)

Introduction to Strategic Cost Management
Introduction to Strategic Cost Management (SCM) – Need for SCM – Differences
between SCM and Traditional Cost Management - Value Chain Analysis: Meaning and
steps - Quality Cost Management: Meaning of Quality and Quality Management – Cost
of Quality –Indian Cost Accounting Standard 21 on Quality Control - Introduction to
Lean System – Benefits of Lean System – Just in Time (JIT) – Kaizen Costing.
UNIT II (18 hrs)
Cost Control and Reduction
Cost Management Techniques: Cost Control: Meaning and Prerequisites - Cost
Reduction: Meaning and Scope – Differences between Cost control and cost reduction -
Pareto Analysis: Meaning, importance and applications - Target Costing: Meaning, steps
and Principles – Life Cycle Costing: Meaning, Strategies for each stage of product life
cycle, Benefits – Learning Curve: Meaning, Learning curve ratio and applications.

33
UNIT III (18 hrs)
Activity Based Cost Management
Activity Based Cost Management: Concept, Purpose, Stages, Benefits, Relevance in
Decision making and its Application in Budgeting – Practical problems.
UNIT IV (18 hrs)
Transfer Pricing
Transfer Pricing: Meaning, Benefits, Methods: Pricing based on cost, Market price on
transfer price, Negotiated pricing and Pricing based on opportunity costs – Practical
Problems.
UNIT V (18 hrs)
Cost Management in Agriculture and IT sector
Agriculture Sector: Features, Cost Structure, Cost Management, Tools to measure the
performance, Minimum Support Price and International Perspective –Information
Technology Sector: Features, Cost Structure, Cost Management and International
Perspective.

Course Outcomes
Students will be able to
CO No. CO Statement Knowledge
level
1 Explain strategic cost management and QC K2
2 Choose the appropriate technique for cost control K3
3 Make use of activity based costing in practice K3
4 Choose transfer pricing methods to solve problems K3
5 Construct cost structure for Agriculture and IT sector K3

Books for study:

1. Ravi M Kishore (2018), “Strategic Cost Management”, 5thEdition, Taxmann
Publications Pvt. Ltd, New Delhi.
2. Bandgar P. K., (2017), “Strategic Cost Management”, 1stEdition, Himalaya
Publishing House Pvt Ltd, Mumbai.
3. Sexena V. K., (2020), “Strategic Cost Management and Performance Evaluation”,
1stEdition, Sultan Chand & Sons, New Delhi.

34
Books for reference:
1. John K Shank and Vijay Govindarajan (2008), Strategic Cost Management, Simon &
Schuster; Latest edition, UK
2. Jawahar Lal, (2015), “Strategic Cost Management”, 1st Edition, Himalaya Publishing
House Pvt Ltd, Mumbai.)
3. Arora M. N., (2021), “A Text Book of Cost and Management Accounting”,
11thEdition, Vikas Publishing House Pvt. Ltd., New Delhi.
Web references:
1. https://www.accountingtools.com/articles/strategic-cost-management.html#:~:text=
Strategic%20cost%20management%20is%20the,it%20or%20have%20no%20impact.
2. https://ca-final.in/wp-content/uploads/2018/09/Chapter-4-Cost-Management-
Techniques.pdf
3. https://resource.cdn.icai.org/66530bos53753-cp5.pdf

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

35
 M.Com. (General)
First Year Core – V Semester II
CORPORATE ACCOUNTING
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

CORPORATE 6 - - - 5 6 25 75 100
ACCOUNTING

Learning Objectives
1 To understand the accounting treatment for issue of shares
2 To determine profits for fire and marine insurance
3 To prepare consolidated financial statements
4 To account for price level changes
5 To adopt financial reporting standards

Course Units
UNIT 1 (18 hrs)
Issue of Shares and Final Accounts of Companies
Issue of Shares: ESOPs - ESPS - Sweat Equity Shares - Book Building- Buy-back of Shares
- Conversion of debentures into shares - Final accounts of Companies as per Schedule III of
the Companies Act, 2013 – Managerial remuneration.
UNIT II (18 hrs)
Insurance Company Accounts
Insurance Company Accounts: Types of Insurance - Final accounts of life assurance
Companies- Ascertainment of profit- Valuation Balance Sheet-Final accounts of Fire,
Marine and miscellaneous Insurance Companies.
Unit III (18 hrs)
Consolidated financial statements
Consolidated financial statements as per AS 21: Consolidated Profit and Loss Account–
Minority interest – Cost of control – Capital reserve – Inter-company holdings –Preparation
of consolidated Balance Sheet.

36
UNIT IV (18 hrs)
Contemporary Accounting Methods
Accounting for price level changes – Social responsibility accounting – Human resource
accounting - Forensic Accounting.
UNIT V(18 hrs)
Financial reporting
Financial reporting: Meaning, Objectives, Characteristics – Indian Accounting Standards
(AS 5, AS 10, AS 19, AS 20) – Corporate Social Responsibility: Meaning, Key provisions
of Companies Act, 2013, Accounting for CSR expenditure, Reporting of CSR, Presentation
and disclosure in the financial statements.

Theory: 20%; Problems: 80%

Course Outcomes
Students will be able to

CO No. CO Statement Knowledge

level

CO1 Determine profit and financial position by preparing financial K5

statements of companies as per schedule III of Companies
Act,2013

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

final accounts of Life Insurance and General Insurance Companies.

CO3 Determine the overall profitability and financial position by K5

preparing consolidated financial statements of holding companies
in accordance with AS21.

CO4 Analyse contemporary accounting methods K4

CO5 Examine Financial Reporting based on appropriate K4

AccountingStandardsandprovisionsofCompaniesAct2013withrespe
cttoCorporateSocialResponsibility

Books for study:

1. Gupta R. L. & Radhaswamy M. (2021), “Corporate Accounting – Volume I & II”,
14thEdition, Sultan Chand &Sons, New Delhi.
2. Maheshwari S. N., Sharad K. Maheshwari &Suneel K. Maheshwari,
(2022),“Advanced Accountancy - Volume I &II”, 11thEdition, Vikas Publishing
House Pvt. Ltd., New Delhi.
3. Jain S. P., Narang K. L., Simmi Agrawal and Monika Sehgal (2019), “Advanced

37
 Accountancy - Corporate Accounting – Volume - II”, 22ndEdition, Kalyani
Publishers, New Delhi.
4. Reddy T. S. &Murthy A., (2022), “Corporate Accounting – Volume I &II”, 17 th
Edition, Margham Publications, Chennai.

Books for reference:

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

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

38
 M.Com. (General)
First Year Core – VI Semester II
SETTING UP OF BUSINESS ENTITIES
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

SETTING UP OF 6 - - - 4 5 25 75 100
BUSINESS ENTITIES

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

Course Units
UNIT I (18 hrs)
Startups in India
Types of business organisations –Factors governing selection of an organisation -
Startups – Evolution – Definition of a Startup – Startup landscape in India – Startup
India policy – Funding support and incentives – Indian states with Startup policies –
Exemptions for start-ups – Life cycle of a Startup – Important points for Startups –
Financing options available for Startups – Equity financing – Debt financing – Venture
capital financing – IPO – Crowd funding – Incubators - Mudra banks –Successful
Startups in India.
UNIT II (18 hrs)
Not-for-Profit Organisations
Formation and registration of NGOs – Section 8 Company – Definition – Features –
Exemptions – Requirements of Section 8 Company – Application for incorporation –
Trust: Objectives of a trust – Persons who can create a trust – Differences between a
public and private trust – Exemptions available to trusts – Formation of a trust - Trust
deed –Society – Advantages – Disadvantages – Formation of a society – Tax exemption

39
to NGOs.
UNIT III (18 hrs)
Limited Liability Partnership and Joint Venture
Limited Liability Partnership: Definition – Nature and characteristics – Advantages and
disadvantages – Procedure for incorporation – LLP agreement – Annual compliances of
LLP-Business collaboration: Definition – Types –Joint venture: Advantages and
disadvantages – Types – Joint venture agreement - Successful joint ventures in India–
Special Purpose Vehicle – Meaning – Benefits – Formation.
UNIT IV (18 hrs)
Registration and Licenses
Registration and Licenses: Introduction – Business entity registration – Mandatory
registration – PAN – Significance – Application and registration of PAN – Linking of
PAN with Aadhar –TAN – Persons liable to apply for TAN – Relevance of TAN –
Procedure to apply for TAN –GST: Procedure for registration – Registration under
Shops and Establishment Act –MSME registration – Clearance from Pollution Control
Board – FSSAI registration and license – Trade mark, Patent and Design registration.
UNIT V (18 hrs)
Environmental Legislations in India
Geographical Indication of Goods (Registration and Protection) Act, 1999: Objectives,
Salient Features - The Environmental Protection Act, 1986: Prevention, control and
abatement of environmental pollution - The Water (Prevention And Control of Pollution)
Act, 1974: The Central and State Boards for Prevention and Control of Water Pollution -
Powers and Functions of Boards - Prevention and Control of Water Pollution - Penalties
and Procedure- The Air (Prevention and Control of Pollution) Act, 1981: Central and
State Boards for The Prevention and Control of Air Pollution - Powers And Functions -
Prevention and Control of Air Pollution - Penalties and Procedure.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

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

business entity

CO 2 Recall the legal requirements for Section 8 Company K1

40
 CO 3 Examine the provisions for LLP and joint venture K4

CO 4 Analyse the registration and licensing procedure K4

CO 5 Examine the compliance of regulatory framework regarding K4

environment

Books for study:

1. Kailash Thakur, (2007) “Environment Protection Law and Policy in India”, 2 nd
Edition, Deep & Deep Publication Pvt. Ltd., New Delhi.
2. Avtar Singh, (2015), “Intellectual Property Law”, Eastern Book Company, Bangalore
3. Zad N.S and Divya Bajpai, (2022) “Setting up of Business Entities and Closure”
(SUBEC), Taxmann, Chennai
4. Amit Vohra &Rachit Dhingra (2022) “Setting Up Of Business Entities & Closure”,
6th Edition, Bharath Law House, New Delhi
Books for reference:
1. Setting up of Business Entities and Closure (2021), Module 1, Paper 3, The Institute
of Company Secretaries of India, MP Printers, Noida
2. The Air (Prevention and Control of Pollution) Act, 1981, Bare Act, 2022 Edition,
Universal/LexisNexis, Noida
3. The Water (Prevention and Control of Pollution) Act, 1974, Bare Act, 2022 Edition,
Universal/LexisNexis, Noida
4. Cliff Ennico, (2005) “Small Business Survival Guide Starting Protecting and Securing
your Business for Long-Term Success”, Adams Media, USA
5. Daniel Sitarz,(2011) “Sole Proprietorship: Small Business Start-up Kit”, 3 rdEdition,
Nova Publishing, USA
Web references:
1. https://www.icsi.edu/media/webmodules/FINAL_FULL_BOOK_of_EP_SBEC_2018
.pdf
2. https://www.mca.gov.in/MinistryV2/incorporation_company.html 3)
3. https://legislative.gov.in/sites/default/files/The%20Limited%20Liability%20
Partnership%20 Act,%202008.pdf
4. https://legislative.gov.in/sites/default/files/A1999-48.pdf
5. https://www.indiacode.nic.in/bitstream/123456789/6196/1/the_environment_protectio
n_act%2C1986.pdf

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

41
 M.Com. (General)
First Year Elective – III A Semester II
BUSINESS ETHICS AND CORPORATE SUSTAINABILITY

Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

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

CORPORATE
SUSTAINABILITY

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

2. To enable ethical decision making based on various theories

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

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

Course Units
UNIT I (12 hrs)
Introduction to Business Ethics
Business Ethics- Meaning and Definition of Business Ethics - Nature of Business Ethics
- Role and importance of Business Ethics and values in Business - Causes of unethical
behaviour - Ethical issues.
UNIT II (12 hrs)
Ethical Theories
Ethical Decision Making -Decision Making (Normal Dilemmas and problems) -
Application of Ethical Theories in Business - Traditional Ethical Theories -
Utilitarianism, - Ethical Egoism - Ethics of Duties - Normative Theories of Business
Ethics - Stakeholder Theory - Stockholder Theory - Lawrence Kohlberg’s Theory Model

42
Development.
Unit III (12 hrs)
Moral Issues in Business
Moral Issues in Business - Importance of moral issues and reasoning - Whistle Blowing-
Kinds of Whistle Blowing - Ethical issues in functional areas of business.
Marketing and Advertising - Truth in Advertising- Manipulation – Coercion-Trade
Secrets- Corporate disclosure-Insider trading.
Finance -Fairness’ and efficiency in Financial Market – Greenmail-Golden Parachute.
HR: Workers Rights and Duties - Work place Safety - Sexual Harassment-Equal
Employment Opportunity- Preferential hiring.
Environmental Protection - Safety and acceptable risk- Environmental Harm, Pollution
and its Control– Product Safety and Corporate Liability.
UNIT IV (12 hrs)
Corporate Sustainability
Corporate Sustainability - Concepts of sustainability - Social, Environmental and
Economic dimensions -Sustainability in a business context.
Principles of Sustainable Development: History and emergence of the concept of
Sustainable Development - Definitions, Environmental issues and crisis, Resource
degradation, Greenhouse gases, Desertification, Social insecurity, Industrialization,
Globalization and Environment.
UNIT V (12 hrs)
Sustainability Reporting
Sustainability Reporting - Investors, customers, government and media- Disclosing
sustainability information – report and website - Transparency and Accountability - One
Report movement – Financial and non-financial together - Triple bottom line concept for
Sustainable Business - Sustainability Reporting: Flavour of GRI, BRR, BRSR.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level
CO 1 Apply the concepts of business ethics in practice K3
CO 2 Demonstrate ethical decision making by applying various K2
theories

43
 CO 3 Evaluate moral issues relating to business, marketing, K5
advertising, finance, HR and environmental protection
CO 4 Explain the concepts of corporate sustainability K2
CO5 Construct reports disclosing sustainability information K3

Books for study:

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

Books for reference:

1. ICSI Study Material, “Governance, Risk Management, Compliances and Ethics”,
New Delhi
2. David Chandler (2016), “Strategic Corporate Social Responsibility: Sustainable
Value Creation”, 4th Edition., Sage Publications Pvt. Ltd, New Delhi
3. MandalS K (2017), “Ethics in Business and Corporate Governance”, 2ndEdition.,
McGraw Hill Education, India
4. Sundar.K (2019), “Business Ethics and Values”1st Edition. Vijay Nicole Imprints
Private Limited, Chennai.
Web references:
1. https://www.icsi.edu/media/website/BUSINESS%20MANAGEMENT%
20ETHICS%20&%20EN TREPRENEURSHIP.pdf
2. https://ddceutkal.ac.in/Syllabus/BECG-MBA.pdf
3. https://sdgs.un.org/topics/desertification-land-degradation-and-drought
4. https://sdgs.un.org/sites/default/files/documents/1387bp_ccInNSDS.pdf
5. https://wedocs.unep.org/handle/20.500.11822/9435

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

44
 M.Com. (General)
First Year Elective – III B Semester II
AUDIT AND DUE DILIGENCE
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

AUDIT AND DUE

4 - - - 3 4 25 75 100
DILIGENCE

Learning Objectives

1 To understand different types of audit

2 To gain knowledge on secretarial audit

3 To understand the basics of due diligence

4 To analyse different types of due diligence

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

Course Units
UNIT I (12 hrs)
Introduction to Audit
Audit: Meaning – Types of Audit: Corporate Governance Audit: Meaning and scope;
Corporate Social Responsibility Audit: Meaning and objectives; Insider Trading Audit: An
introduction – Labour Law audit: Meaning, process and benefits – Environment Audit:
Meaning and Need – Social Audit: Meaning and implications – Introduction to Takeover
Audit.
UNIT II(12 hrs)
Secretarial Audit
Secretarial Audit: Meaning – Need – Applicability of Secretarial Audit under Companies
Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

45
– The process of Secretarial Audit – Scope and Benefits of Secretarial Audit.
UNIT III (12 hrs)
Introduction to Due Diligence
Due diligence: Meaning, Need, Objectives and Scope – Factors to be considered while
conducting due diligence – Process of due diligence – Techniques of due diligence.
UNIT IV (12 hrs)
Types of Due Diligence
Types of Due Diligence: Operational, Strategic, Financial, Technical, Legal, Management,
Technical, Environmental, Human Resource.
UNIT V (12 hrs)
Due Diligence for Take overs and Due Diligence Report
Due diligence for Mergers and Amalgamation: Introduction and Process, Preparation of
scheme of amalgamation - Due diligence for take overs - Guidance on diligence reporting –
Format of diligence report.

Course outcomes:

Students will be able to:

CO No. CO Statement Knowledge
level
CO 1 Compare different types of audit K2
CO 2 Assess the provisions relating to secretarial audit K5
CO 3 Recall the basics of due diligence K1
CO 4 Explain the various types of due diligence K2
Examine due diligence for take overs and prepare due diligence K4
CO 5
report

Books for study:

1. Anoop JainC. S, (2022), “Secretarial Audit, Compliance Management and Due
Diligence”, 19th Edition, A J Publications Chennai, Tamilnadu.
2. William J Gole; Paul J Hilger (2009), “Due Diligence, An MA Value Creation”, John
Wiley & Sons, Inc., New Jersey
3. Chatterjee B.D (2020), “A Practical Guide to Financial Due diligence”, Bloomsberry
Publications, 1st Edition, New Delhi
4. Anoop JainC S (2022), “Governance, Risk Management, Compliance and Ethics”
15th Edition, A J Publications, Chennai, Tamilnadu.

46
Books for reference:
1. National Institute of Securities Market (April 2022), “Depository Operations, An
educational initiative of SEBI” ,Taxmann Publications, New Delhi
2. Peter Howson (2003), “Commercial Due Diligence”, Gower Publications, England
3. Justin J Camp (2002), “Venture Capital Due Diligence”,Wiley & Sons, Incorporated,
John, New Jersey.
Web references:
1. https://www.icsi.edu/media/portals/70/241120123.pdf
2. https://www.icsi.edu/media/webmodules/publications/FULL% 20BOOK-PP-
DD&CCM-PDF%20FILE.pdf
3. https://www.sebi.gov.in/legal/regulations/jul-2022/securities-and-exchange-board-of-
india-issue-of-capital-and-disclosure-requirements-regulations-2018-last-amended-
on-july-25-2022-_61425.html
4. https://www.icsi.edu/media/webmodules/pcs/GUIDANCE%20NOTE%
20ON%20DILIGENCE%20REPORT%20FOR%20BANKS.pdf

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

47
 M.Com. (General)
First Year Elective – IV A Semester II
RURAL AND AGRICULTURAL MARKETING
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

RURAL AND 4 - - - 3 4 25 75 100

AGRICULTURAL
MARKETING

Learning Objectives

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

2. To understand the buying behaviour of rural consumers

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

To analyse the functioning of food processing industry including distribution and

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

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

48
UNIT III (12 hrs)
Rural product strategy and pricing
Rural product strategy – Rural product classification and decisions – Product innovation
strategies – Customer value strategies – Rural branding and packaging strategies – Role of
Agricultural Price Commission in India(APC) - Introduction to APC - Basic objectives of
the Commission - Determination of Minimum Support Price (MSP) - Non price measures
- Minimum support price of selected commodities - Benefit to the farmers - Rationale of
support pricing - Limitations of MSP.
UNIT IV (12 hrs)
Food processing industry infrastructure in India
Food processing industry infrastructure in India - Meaning of processing - Advantages of
food processing - Processing of agricultural commodities (Wheat, Paddy, Pulses and
Oilseeds) – Importance of cold chains - Rural distribution strategy – Rural distribution
and logistics – Direct vs Indirect marketing – Organised rural retailing – Types of retail
outlets – Rural malls – e-tailing and training for rural retailers – Rural supply chain
management – ITC e-choupal – Rural promotion mix – Marketing communication
challenge in rural markets.
UNIT V (12 hrs)
Cooperative marketing
Cooperative marketing: Meaning - Role of cooperatives - Structure of cooperative
marketing societies - Types of Co-operative marketing societies – Membership –
Functioning – Agri export zones – Small Farmers Agri Business Consortium - eNAM –
Tamil Nadu State Agricultural Marketing Board.

Course Outcomes
Students will be able to:
CO No. CO Statement Knowledge
level

CO 1 Recall the concepts of rural marketing K1

CO 2 Analyse the buying behaviour of rural consumers K4

Develop the strategies relating to rural product, branding, K3

CO 3
packaging, etc.

49
 Construct distribution and promotional mix in the rural market K3
CO 4
relating to food processing industry
CO5 Explain the principles and functioning of cooperative marketing K2

Books for study:

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

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

50
 M.Com. (General)
First Year Elective – IV B Semester II
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

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

CHAIN MANAGEMENT

Learning Objectives

1. To identify the primary differences between logistics and supply chain management

To understand the individual processes of supply chain management and their

2.
interrelationships within individual companies and across the supply chain.
3. To evaluate the management components of supply chain management
To analyze the tools and techniques applied in implementing supply chain
4.
management.
5. To create awareness about the professional opportunities in supply chain management.
Course Units
UNIT I (12 hrs)
Supply Chain Management
Supply Chain Management: Concept, Features, Evolution, Importance, Process and Barriers
of Supply Chain Management – Principles, Supply Chain Strategies – Organizations,
Coordination, Innovation and Forecasting - Supply chain intermediaries – Concept and
Types, Channels of Distribution for Industrial Goods and Consumer Goods, Channels of
Distribution at Services Level, Factors for selection of suitable channels.
UNIT II (12 hrs)
Global perspectives
Global perspectives: Measuring and analyzing the value and efficiency of Global Supply
Chain Networks, Global market forces, Types of global supply chain -Indian Perspectives:
Measuring and Analyzing the value and efficiency of Domestic Supply Chain Networks,
Economic effects of supply chains - Customer Perspectives: Customer values, Role of

51
customers and Ways of improving customer services in SCM.
UNIT III (12 hrs)
Framework of Logistics
Logistics: Introduction – Positioning of Information in Logistics and Supply Chain
Management – Logistics Information System (LIS) - Logistics Management: Concept and
Process, Competitive Advantages and Three C’s, Changing Logistics Environment,
Reverse Logistics, Importance of Inventory Control -Elements of inventory management –
Inbound and out bound logistics, Bull- whip effect – distribution and warehousing
management - Transport Functions and Participants in Transportation Decisions -
Transport Infrastructure- Packaging and Materials Management: Consumer and Industrial
Goods Packaging - Factors influencing Materials Planning, Preservation Safety and
Measures of Materials Handling.
UNIT IV (12 hrs)
SCM-Warehousing
Introduction– Concepts of Warehousing– Types of Warehouse – Functions of
Warehousing– Strategic Warehousing, Warehouse Operations, Ownership Arrangements,
Warehouse Decisions, Warehouse Management Systems, Packaging Perspectives,
Packaging for Material Handling Efficiency, Materials Handling, Supply Chain Logistics
Design: Global Strategic Positioning; Global SC Integration, SC Security, International
Sourcing, Distribution control and evaluation.
UNIT V (12 hrs)
SCM-Plan
SCM Plan: Demand Planning, Source of Procurement, Production or Assembly Steps, Sales
return of defective or excess goods-Use of Internet in SCM: Role of computer/ IT in supply
chain management –E- market places, E-procurement, E-logistics, E-fulfillment -Operative
Systems in SCM: Enterprise Resource Planning (ERP), Performance Modeling of supply
chains using Markov chains, Inventory Control- Importance, Pareto’s Law -Emerging
Technologies in Logistics and Supply Chain Management: CRM Vs SCM, Benchmarking
concept, Features and implementation, Outsourcing: Basic concepts, Value addition in
SCM – Concept of demand chain management - Growth of Logistics and Supply Chain
Management in national and international scenarios.

52
Course Outcomes
Students will be able to:
CO No. CO Statement Knowledge
level
CO 1 Recall the concepts and features of SCM K1
CO 2 Summarize global and Indian perspectives of SCM K2
CO 3 Examine changing logistics environment pertaining to materials K4
management, warehousing and distribution
CO 4 Explain strategic warehousing for SCM K2
CO5 Outline the role of internet in SCM K2

Books for study:

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

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

53
 M.Com. (General)
Second Year Core – VII Semester III
TAXATION
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

TAXATION 6 - - - 5 6 25 75 100

Learning Objectives
1 To identify deductions from gross total income and computation of income for
different classes of assessees
2 To understand the procedure for filing of returns and tax planning
3 To analyse the structure on international business taxation
4 To assess Goods and Services Tax and filing GST returns
5 To compute customs duty as per Customs Act

Course Units
UNIT I (18 hrs)
Assessment of persons
Tax Exemptions for Agricultural Income-Deductions to be made in computing total
income (80G, 80GGB & 80GGC, 80IA, 80IAB, 80IAC, 80IB, 80IBA, 80ID, 80IE,
80JJA, 80JJAA, 80LA, 80M, 80P, 80PA) – Assessment of Firms, AOP, BOI, Company
and Co-operative society.
UNIT II (18 hrs)
Tax Returns and Tax planning
Return of income: Statutory obligation, Return Forms, Time for filing of return, Revised
return, Modified return–Assessment -Tax Deducted at Source - Advance payment of
Tax: Persons liable to pay, Due date, Computation - Payment in pursuance of order of
Assessing Officer, Consequences on non-payment. – Tax planning, Tax avoidance and
Tax evasion - Tax planning and specific management decisions: Make or buy, Own or
lease, Retain or replace, Shut down or continue.

54
UNIT III (18 hrs)
International business taxation
International business taxation - Taxation of Non-resident - Double taxation relief -
Transfer pricing and other anti-avoidance measure - Application and interpretation of tax
treaties - (Double taxation avoidance agreement - DTAA) - Equalization levy.
UNIT IV (18 hrs)
Goods and Services Tax
Goods and Services Tax: GST Act, 2017 - Registration – Procedure for registration
under Schedule III – Amendment of registration – Rates of Tax of IGST, CGST,
SGST/UGTST- Assessment of GST- Self-assessment – Provisional assessment –
Scrutiny of returns – Assessment of non-filers of returns – Assessment of unregistered
persons – Assessment in certain special cases – Tax Invoice – Credit and Debit Notes –
Payment of Tax – Input Tax Credit - Anti profiteering –- Filing of Returns- Penalties –
Prosecution – Appeal and Revision.
UNIT V (18 hrs)
Customs Act, 1962
Customs Act, 1962:Important Definitions – Basics – Importance of Customs Duty –
Constitutional authority for levy of Customs Duty – Types of Customs Duty –
Prohibition of Importation and Exportation of goods – Valuation of goods for Customs
Duty – Transaction Value – Assessable Value – Computation of Assessable Value and
Customs Duty.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

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

CO 2 Plan taxes K3

CO 3 Illustrate the nuances of international business taxation K2

CO 4 Apply the provisions of GST K3

CO 5 Summarise the provisions of Customs Act K2

55
Books for study:
1. Vinod Singhania and Kapil Singhania, Direct Taxes Law & Practice Professional
Edition, Taxmann Publications, New Delhi
2. Mehrotra H.C. and GoyalS.P, Income Tax including Tax Planning &Management,
Sahitya Bhawan Publications, Agra
3. SekarG, “Direct Taxes” - A Ready Refresher, Sitaraman C.& Co Pvt. Ltd., Chennai.
4. Balachandran V, (2021) Textbook of GST and Customs Law, Sultan Chand and
Sons, New Delhi
5. Vandana Bangar and Yogendra Bangar, “Comprehensive Guide to Taxation”(Vol.I
and II),Aadhya Prakashan, Prayagraj(UP).

Books for reference:

1. ShaR.G. and Usha DeviN.,(2022) “Income Tax” (Direct and Indirect Tax),
HimalayaPublishing House,Mumbai.
2. Girish Ahuja and Ravi Gupta, “Practical Approach to Direct and Indirect Taxes:
Containing Income Tax and GST”, Wolters Kluwer India Private Limited
3. Swetha Jain, GST Law & Practice, Taxmann Publishers Pvt.Ltd, Chennai.
4. Daty V.S., “GST - Input Tax Credit”,Taxmann Publishers, Chennai.
5. Anurag Pandy, “Law & Practices of GST and Service Tax”- Sumedha Publication
House, New Delhi.
6. Chaarlas.L.J., “Essentials of Goods and Services Tax”(2022), Vijay Nicole Imprints
Private Limited, Chennai.
Web references:
1. https://www.icsi.edu/media/webmodules/16112021_Advance_Tax_Laws.pdf
2. https://www.icsi.edu/media/webmodules/Final_Direct_Tax_Law_17_12_2020.pdf
3. https://www.icsi.edu/media/webmodules/TL_Final_pdf_25102021.pdf

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

56
 M.Com. (General)
Second Year Core – VIII Semester III
RESEARCH METHODOLOGY
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

RESEARCH 6 - - - 5 6 25 75 100
METHODOLOGY

Learning Objectives
1 To understand the fundamentals of research
2 To construct theoretical design and formulate hypotheses
3 To evaluate the data collection techniques
4 To perform parametric and non-parametric tests
5 To enhance report writing skills and develop ethical conduct in research

Course Units
UNIT I (18 hrs)
Introduction to Research Methodology
Research: Definition – Objectives – Motivations for research – Types of research –
Maintaining objectivity in research – Criteria of good research – Applications of research in
business – Formulating a research problem – Literature Review – Reasons for review –
Reference management tools - Identification of research gap – Framing of objectives.
UNIT II (18 hrs)
Hypothesis Testing and Research Design
Hypothesis – Formulation of hypothesis – Testing of hypothesis – Type I and Type II errors
– Research design – Types of research design - Methods of data collection: Census, Sample
survey, Case study – Sampling: Steps in sampling design, Methods of sampling – Testing
of reliability and validity – Sampling errors.
UNIT III (18 hrs)
Data Collection
Variable: Meaning and types - Techniques of data collection – Primary data: Meaning,

57
Advantages and limitations – Techniques: Interview, Schedule, Questionnaire, Observation
–Secondary Data: Meaning and sources.
UNIT IV (18 hrs)
Data Analysis
Data Analysis – Uni-variate Analysis: Percentile, Mean, Median, Mode, Standard
deviation, Range, Minimum, Maximum, Independent sample t-test – Bi-variate analysis:
Simple correlation, Simple Regression, Chi-square, Paired samples t-test, ANOVA, Man-
Whitney test – Wilcoxon signed rank test – Kruskal Wallis test (Simple problems)
Multi Variate Analysis: Multiple Correlation, Multiple Regression, Factor Analysis,
Friedman’s test, Cluster analysis, Confirmatory Factor Analysis (CFA), Structural Equation
Modelling (SEM), Multiple Discriminant Analysis.
UNIT V (18 hrs)
Preparation of Research Report
Report preparation – Guidelines and precautions for interpretation – Steps in Report writing
- Style of research reports (APA, MLA, Anderson, Harvard) – Mechanics of report writing
–Ethics in Research – Avoiding plagiarism – Plagiarism checker tools – Funding agencies
for business research.

Theory: 80%; Problems: 20%

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Recall the research concepts and recognise the research problem K1

CO 2 Construct research hypothesis and determine the sample size K3

CO 3 Select appropriate method for data collection K3

CO 4 Interpret the results of statistical tests K2

CO 5 Construct research report avoiding plagiarism K3

Books for study:

1. Tripathi, (2014) “Research Methodology in Management and Social Sciences”. Sultan
Chand & Sons, New Delhi.
2. Kothari C.R and Gaurav Garg, (2020) “Research Methodology” – Methods and

58
 Techniques. New Age International (P) Limited, New Delhi.
3. Krishnaswami and Ranganathan, (2011) “Methodology of Research in Social
Sciences”, Himalaya Publishing House, Mumbai.
Books for reference:
1. Donald R. Cooper, Pamela S. Schindler and J.K.Sharma, “Business Research
Methodology”, 12th Edition, Tata Mcgraw Hill, Noida (UP).
2. Sashi K.Guptha and ParneetRangi,(2018) “Research Methodology” , Kalyani
Publisher, Ludhiana.
3. SharmaR D and Hardeep Chahal, (2004) “Research Methodology In Commerce and
Management”, Anmol Publications, New Delhi
Web references:
1. https://www.cartercenter.org/resources/pdfs/health/ephti/library/lecture_notes/health_
science_students/ln_research_method_final.pdf
2. https://ccsuniversity.ac.in/bridge-library/pdf/MPhil%20Stats%20Research%20Methodology-
Part1.pdf
3. https://prog.lmu.edu.ng/colleges_CMS/document/books/EIE%20510%20LECTURE%20N
OTES%20first.pdf
4. https://www.statisticssolutions.com/academic-research-consulting/data-analysis-plan/

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

59
 M.Com. (General)
Second Year Core–IX Semester III

COMPUTER APPLICATIONS IN BUSINESS

Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

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

Learning Objectives
1 To understand the fundamentals of SPSS
2 To compare the values obtained in t-test and ANOVA
3 To perform regression and non-parametric tests
4 To create company, groups and ledgers and obtain financial statements using
Tally Prime
5 To understand inventory management and account for goods and services tax

Course Units
UNIT I (18 hrs)
Introduction to SPSS
Opening a data file in SPSS – Variable view – Data view – Entering data into the data
editor – Saving the data file– Table creation – Descriptive statistics: Percentile values,
Measures of central tendency, Measures of dispersion, Distribution – Cronbach’s Alpha
test – Charts and graphs - Editing and copying SPSS output.
UNIT II(18 hrs)
Parametric Tests in SPSS
Compare means: One-sample t-test, Independent Samples t-test, Paired-samples t-test
and One-way ANOVA, Two-way ANOVA - Correlation: Bi-variate, Partial and
Multiple. Simple linear regression.
UNIT III (18 hrs)
Non-parametric Tests in SPSS
Chi-square test - Mann Whitney’s test for independent samples – Wilcoxon matched

60
pairs sample test– Friedman’s test– Wilcoxon signed rank test – Kruskal Wallis test
UNIT IV (18 hrs)
Introduction to Tally Prime
Tally Prime: Introduction – Starting Tally Prime – Creation of a Company - Selecting
company - Shutting a company - Altering company– Creating Accounting groups and
ledgers – Vouchers – Practical problems for a new and existing business and not-for
profit organisation. Accounting reports: Introduction – Displaying Trial balance, Profit
and Loss Account, Balance sheet, Day book, Purchase register, Sales register,
Cashflow/Funds flow and ratio analysis – Practical problems.
UNIT V (18 hrs)
Inventory and GST in Tally Prime
Inventory: Introduction to Inventory Masters – Creation of stock group – Creation of
Godown – Creation of unit of measurement – Creation of stock item – Entering
inventory details in Accounting vouchers – Practical problems. GST: Introduction –
Enabling GST – Defining tax details – Entries in Accounting vouchers – View invoice
report – Practical problems.

100% Practical* This paper should be handled by the Commerce Faculty. Question
paper setting and Valuation should be done by the Commerce Faculty.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Construct data file in SPSS K3

CO 2 Examine Means of samples K4

CO 3 Apply non-parametric tests K3

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

statements

CO 5 Plan for automation of inventory K3

61
Books for study:
1. Sundara Pandian.P, Muthulakshmi. S &Vijayakumar, T (2022), Research
Methodology &Applications of SPSS in Social Science Research, Sultan Chand
&Sons, New Delhi
2. Morgan George. A, Barrett C Karen, Leech L Nancy and Gloeckner Gene W
(2019),IBM SPSS for Introductory Statistics, Routledge, 6 thEdition, U.K
3. Official Guide to Financial Accounting using TallyPrime (2021), BPB Publication,
Delhi
4. Chheda Rajesh, U (2020), Learn Tally Prime, Ane Books, 4thEdition, New Delhi

Books for reference:

1. Kulas John, Renata Garcia Prieto Palacios Roji, Smith Adams (2021), IBM SPSS
Essentials: Managing and Analysing Social Sciences Data, 2nd Edition, John Wiley
& Sons Inc., New York
2. Rajathi. A, Chandran. P (2011), SPSS for You, MJP Publishers, Chennai
3. Sangwan Rakesh (2022), Learn Tally Prime in English, Ascend Prime Publication,
Pilani
4. Lodha Roshan (2022), Tally Prime with GST Accounting, Law Point Publication,
Kolkata

Web references:
1. https://www.spss-tutorials.com/basics/
2. https://www.tallyclub.in/
3. https://tallysolutions.com/business-guides/inventory-management-in-tally-erp9/

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

62
 M.Com. (General)
Second Year Core – XII Semester IV
INTERNATIONAL BUSINESS
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

INTERNATIONAL
6 - - - 4 6 25 75 100
BUSINESS

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

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

63
UNIT III (18 hrs)
Legal framework of International Business
Legal framework of International Business: Nature and complexities: Code and common
laws and their implications to Business-International Business contract- Legal provisions,
Payment terms.
UNIT IV (18 hrs)
Multi-Lateral Agreements and Institutions
Multi-Lateral Agreements and Institutions: Economic Integration – Forms: Free Trade
Area, Customs Union, Common Market and Economic Union-Regional Blocks: Developed
and Developing Countries-NAFTA- EU-SAARC, ASEAN-BRICS- OPEC-Promotional
role played by IMF-World Bank and its affiliates- IFC, MIGA and ICSID – ADB-
Regulatory role played by WTO and UNCTAD.
UNIT V (18 hrs)
Multinational Companies (MNCs) and Host Countries
Multinational Companies (MNCs) and Host Countries: MNCs – Nature and characteristics.
Decision Making-Intra Firm Trade and Transfer Pricing – Technology Transfer-
Employment and labour relations- Management Practices- Host Country Government
Policies-International Business and Developing countries: Motives of MNC operations in
Developing Countries (Discuss case studies)-Challenges posed by MNCs.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Recall the concepts of International Business and International K1

Business Environment

CO 2 Analyze different theories of International Business K4

CO 3 Explain the legal procedures involved in International business K2

CO 4 Explain the different types of economic integrations. K2

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

64
Books for study:
1. Charles W.L. Hill, International Business: Competing in the Global Market Place, Mc
Graw Hill, NewYork
2. Charles W. L. Hill, Chow How Wee & Krishna Udayasankar, International Business:
An Asian Perspective- Mc Graw Hill, New York
3. Rakesh Mohan Joshi (2009), International Business, Oxford University Press
Books for reference:
1. Donald Ball, Michael Geringer, Michael Minor &Jeanne McNett, International
Business: The Challenge of Global Competition,Mc Graw Hill Education, NewYork
2. Alan M Rugman &Simon Collinson, International Business: Pearson Education,
Singapore
Web references:
1. https://www.icsi.edu/media/webmodules/publications/9.5%20International%20Busin
ess.pdf
2. https://ebooks.lpude.in/commerce/mcom/term_3/DCOM501_
INTERNATIONAL_BUSINESS.pdf
3. https://www.shobhituniversity.ac.in/pdf/econtent/International-Business-Unit-1-Dr-
Neha-Yajurvedi.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

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

High – 3 Medium – 2 Low – 1

65
 M.Com. (General)
Second Year Elective – V A Semester III
STRATEGIC MANAGEMENT
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

STRATEGIC 3 - - - 3 3 25 75 100
MANAGEMENT

Learning Objectives

1. To understand strategic management and its levels and phases

2. To analyse the dynamics of competitive strategic management techniques

3. To familiarize with the business and functional level strategies

4. To gain knowledge on organisational and strategic leadership

5. To apply latest concepts in strategy implementation and control

Course Units
UNIT I (12 hrs)
Introduction to Strategic Management
Introduction to Strategic Management: Meaning and Nature of Strategic management,
Framework of Strategic management, Strategic Levels in Organizations, Phases of
strategic management, Benefits and challenges of strategic Management in global
economy.
UNIT II (12 hrs)
Techniques for Strategic Management
Dynamics of Competitive Strategy: Corporate governance- Role of Board of directors and
top management in corporate governance; Agency and Stewardship theory, Situational
Analysis-SWOT analysis, TOWS Matrix, Portfolio Analysis - BCG, GE, and ADL matrix
- Strategic Management Process: Strategic Planning, Strategic Intent – Vision, Mission
and Objectives, Strategy Formulation - Corporate Level Strategies: Concepts and Nature
of Corporate Strategy, Strategic Alternatives at Corporate Level-Growth, Stability,

66
Expansion, Business Combinations – Mergers and Acquisitions, Strategic Alliances,
Turnaround, Retrenchment and Retreat, Corporate parenting.
UNIT III (12 hrs)
Different Levels of Strategies
Business Level Strategies: Competitive Strategies at Business Level, Michael Porter’s
Generic Strategies, Best-Cost Provider Strategy - Functional Level Strategies: Marketing
Strategy, Financial Strategy, Operations Strategy, Human Resource Strategy, Research
and Development.
UNIT IV (12 hrs)
Organisation and Strategic Leadership
Organisation and Strategic Leadership: Organisation Structure, Strategic Business Unit,
Strategic Leadership, Strategy Supportive Culture, Entrepreneurship and Intrapreneurship,
Strategic Leadership across organizations.
UNIT V (12 hrs)
Strategy Implementation and Control
Strategy Implementation and Control: Strategy Implementation, Strategic Choice,
Strategic Control, Strategy Audit, Business Process Reengineering, Benchmarking, Six
Sigma and contemporary practices in strategic management.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level
CO 1 Summarise strategic management principles at different levels and K2
phases
CO 2 Explain the dynamics of competitive strategic management K2
techniques
CO 3 Examine business and functional level strategies K4

CO 4 Identify strategic leadership and organisational skills K3

CO5 Apply latest concepts in strategy implementation and control K3

67
Books for study:
1. Prasad L. M., (2018), “Strategic Management”, 7th Edition, Sultan Chand &Sons,
New Delhi.
2. Cherunilam, Francis, (2021), “Strategic Management” 8th Edition, Himalaya
Publishing House Pvt Ltd, Mumbai.
3. John A. Pearce, Richard B. Robinson and Amita Mital, (2018) “Strategic
Management” 14th Edition, McGraw Hill Education, New Delhi.
4. Gupta C. B. (2022), “Strategic Management” Latest Edition, S.Chand and
Company Ltd, Noida, Uttar Pradesh.

Books for reference:

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

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

68
 M.Com. (General)
Second Year Elective–V B Semester III
INTERNATIONAL FINANCIAL MANAGEMENT
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

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

Learning Objectives

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

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

5 To become familiar with various international instruments

Course Units

UNIT I (12 hrs)

International Financial Management
International Financial Management: An overview – Importance – Nature and Scope –
International flow of Funds – Balance of Payments – International Monetary System.
UNIT II(12 hrs)
Foreign Exchange Market
Foreign Exchange Market: Features – Spot and Forward Market – Exchange Rate
Mechanism – Exchange Rate determination in the Spot and Forward Markets – Factors
Influencing Exchange Rate – Salient Features of FEMA – Market for Currency Futures and
Currency Options – Hedging with Currency Future and Options.

69
UNIT III (12 hrs)
International Investment Decision
Foreign Direct Investment – International Capital Budgeting – International Portfolio
Investment: Meaning – Benefit of International Portfolio Investment – Problem of
International Investment.
UNIT IV (12 Hrs)
International Financial Decisions
Overview of the International Financial Market – Channels for International Flow of Funds –
Role and Functions of Multilateral Development Banks – International Banking: Functions –
Credit Creation – Control of International Banks.
UNIT V (12 hrs)
International Financial Market Instruments
Short-term and Medium-term Instruments – Management of Short-term Funds –
Management of Receivables and Inventory – Factors behind the Debt Crisis.

Course outcomes:
Students will be able to:
CO No. CO Statement Knowledge
level
CO 1 Explain the importance and nature of international flow of funds K2
Analyse the fluctuations in exchange rate and impact on K4
CO 2
exchange markets
Analyse the techniques of international investment decisions for K4
CO 3
building a better portfolio
CO 4 Explain the flow of funds in the international banks K2
CO 5 Examine various international financial market instruments K4

Books for study:

1. Vyuptakesh Sharan, (2010), “International Financial Management” 6 th Edition,
Prentice Hall India Learning Pvt. Ltd, Delhi
2. Seth A K and Malhotra S K, (2000), “International Financial Management”
2ndEdition, Galgotia Publishing Company, Delhi
3. Agarwal O P, (2021), “International Financial Management” 3 rd Edition, Himalaya
Publishing House Pvt Ltd, Mumbai
4. Apte P G, (2006), “International Financial Management” 4 th Edition, McGraw Hill
(India) Pvt. Ltd., Noida, Uttar Pradesh

70
 5. Varshney R L and Bhashyam S (2016), “International Financial Management An
Indian Perspective”, Sultan Chand & Sons, New Delhi

Books for reference:

1. Jeevanandam C, (2020), “Foreign Exchange Practice Concepts and Control”, 17th
Edition, Sultan Chand & Sons, New Delhi
2. Kevin S, (2022), “Fundamentals of International Financial Management” 2 nd
Edition, Prentice Hall India Learning Pvt. Ltd, Delhi
3. Amuthan R, (2021), “International Financial Management” 3rd Edition, Himalaya
Publishing House Pvt Ltd, Mumbai
4. Bhalla V K (2014), “International Financial Management (Text and Cases)”, Sultan
Chand & Sons, New Delhi
Web references:
1. https://iare.ac.in/sites/default/files/LECTURE%20NOTES-IFM.pdf
2. https://www.bauer.uh.edu/rsusmel/4386/ifm%20-%20lecture%20notes.pdf
3. https://ebooks.lpude.in/management/mba/term_4/DMGT549_INTER
NATIONAL_FINANCIAL_MANAGEMENT.pdf

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

71
 M.Com. (General)
Second Year Core – XI Semester IV
CORPORATE AND ECONOMIC LAWS

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O
Code

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

Learning Objectives
1 To analyse current and capital account transactions and dealings in foreign
currency under FEMA
2 To understand unethical competitive practices and forums for redressal of
consumer disputes under Competition Act and Consumer Protection Act
3 To understand the procedure for obtaining patents and copyright under The
Copyright and Patents Act
4 To evaluate offences and punishment for money laundering under Prevention of
Money Laundering Act
5 To explain the registration and related procedures under Real Estate Act

Course Units
UNIT I (18 hrs)
Introduction to Foreign Exchange Management Act, 1999
Foreign Exchange Management Act, 1999: Introduction – Definitions – Current Account
transactions – Capital Account transactions – Realisation, repatriation and surrender of
foreign currency – Remittance of assets – Possession and retention of foreign currency or
foreign coins – Authorised person – Adjudication and Appeal.
UNIT II (18 hrs)
Competition Act, 2002 and Consumer Protection Act, 2019
Competition Act, 2002: Objective – Prohibition of Agreements, Prohibition of Abuse of
Dominant Position - Regulation of combinations - Competition Commission of India:
Duties, Powers and Functions of Commission - Appellate Tribunal.
The Consumer Protection Act, 2019: Objects; Rights of consumers –Consumer Dispute

72
Redressal Commissions - Consumer protection councils – Procedure for admission to
complaints – Appeal against orders.
UNIT III (18 hrs)
Law relating to intellectual property rights
Law relating to intellectual property rights: Introduction - The Copyright Act, 1957:Works
in which copyright subsist - Ownership of copyright and the rights of the owner -
Assignment of copyright - Disputes with respect to assignment of copyright- Term of
copyright - Registration of copyright - Infringement of copyright.
The Patents Act, 1970: Inventions not patentable - Applications for patents - Publication
and examination of applications - Grant of patents and rights conferred - Register of
patents. Trademarks Act, 1999: Conditions for registration - Procedure for and duration of
registration - Effect of registration - Collective marks.
UNIT IV (18 hrs)
Prevention of Money Laundering Act, 2002
Prevention of Money Laundering Act, 2002: Offence of money laundering –Punishment for
money laundering –Attachment, adjudication and confiscation - Obligations of Banking
Companies, Financial Institutions and Intermediaries –Summons, Search and Seizure–
Appellate Tribunal.
UNIT V (18 hrs)
Real Estate (Regulation and Development) Act, 2016
Real Estate (Regulation and Development) Act, 2016: Introduction - Salient features of the
Act - Registration of Real Estate Project – Registration of Real Estate agents – Functions
and duties of promoter – Rights and duties of Allottees – Offences, penalties and
adjudication – Specimen agreement for sale to be executed between the promoter and the
allottee.

Course Outcomes
Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Recall important provisions of FEMA K1

CO 2 Examine the provisions of the Competition Act, 2002 and K4

Consumer Protection Act to govern commercial competition
and protect a consumer

73
 CO 3 Summarise the process relating to obtaining copyrights and K2
patents.

CO 4 Examine the provisions of Money Laundering Act K4

CO 5 Analyse the provisions relating to regulation of real estate K4

Books for study:

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

Books for reference:

1. Sekar G and Saravana Prasath B (2022), Students’ Handbook on Corporate and
Economic Law, Commercial Law Publishers (India) Pvt.Ltd.,, New Delhi
2. Taxmann (2021), FEMA & FDI Ready Reckoner, 15th Edition, Taxmann
Publications, New Delhi
3. Ahuja V.K. and Archa Vashishtha (2020), Intellectual Property Rights (contemporary
Developments), Thomson Reuters, Toronto, (CAN)
4. Balachandran.V., “Economic and Other Legislations” Vijay Nicole Imprints Private
Limited, Chennai.
Web references:
1. https://resource.cdn.icai.org/67333bos54154-m3cp1.pdf
2. https://resource.cdn.icai.org/67335bos54154-m3cp3.pdf
3. https://resource.cdn.icai.org/68523bos54855-cp1.pdf
4. https://resource.cdn.icai.org/68524bos54855-cp2.pdf
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs

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

High – 3 Medium – 2 Low – 1

74
 M.Com. (General)
Second Year Core – XI Semester IV
HUMAN RESOURCE ANALYTICS

Marks

Inst. Hours
Category

Credits
Course

External
Title of the Course L T P O
Code

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

Learning Objectives
1 To understand the concept and framework of human resource analytics
2 To evaluate the process of human resource analytics and the relevant research tools
3 To illustrate the evolution, types and design of HR metrics
4 To deal with data collection and transformation
5 To adopt tools and techniques for predictive modelling

Course Units

UNIT I (18 hrs)

Introduction to Human Resource Analytics
Human Resource Analytics: Introduction –Concept – Evolution - Importance – Benefits –
Challenges - Types of HR Analytics – HR Analytics Framework and Models.
UNIT II (18 hrs)
Business Process and HR Analytics
Business Process and HR Analytics: Introduction – Data Driven Decision Making in HR -
Data Issues – Data Validity – Data Reliability - HR Research tools and techniques –
Statistics and Statistics Modelling for HR Research.

75
UNIT III (18 hrs)
Introduction to HR Metrics
HR Metrics: Introduction - Historical Evolution of HR metrics- Importance – Types of HR
Metrics – Types of data - HR Metrics Design Principles –– HR Scorecard – HR
Dashboards.

UNIT IV (18 hrs)

HR Analytics and Data
HR Analytics and Data: Introduction – HR Data Collection – Data quality – Big data for
Human Resources – Process of data collection for HR Analytics – Transforming data into
HR information – HR Reporting – Data Visualization – Root cause analysis.
UNIT V (18 hrs)
HR Analytics and Predictive Modelling
HR Analytics and Predictive Modelling: Introduction – HR Predictive Modelling –
Different phases – Predictive analytic tools and techniques – Information for Predictive
analysis - Software solutions - Predictive Analytic Models for Quantitative Data - Steps
involved in predictive analytics.

Course Outcomes

Students will be able to:

CO No. CO Statement Knowledge

level

CO 1 Examine the concept of human resource analytics K4

CO 2 Apply the HR tools and techniques in decision making K3

CO 3 Examine the different types of HR metrics and their relative merits K4

CO 4 Make use of HR data in report preparation K3

CO 5 Build models for predictive analysis K3

Books for study:

1. Nishant Uppal (2020), Human Resource Analytics Strategic Decision Making, 1st
Edition, Pearson EducationPvt. Ltd., Chennai
2. Sarojkumar and Vikrant Verma (2022), HR analytics, Thakur Publication Pvt. Ltd,
Lucknow.

76
3. Dipak Kumar Bhattacharyya (2017), HR analytics: understanding theories and
applications, 1st Edition, Sage Publications India Private Limited, New Delhi

Books for reference:

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

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

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

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

High – 3 Medium – 2 Low – 1

4.3 Project with viva voce

Credit = 7
Hours = 10

77
 M.Com. (General)
Second Year Elective – VI A Semester IV
ORGANISATIONAL BEHAVIOUR
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

ORGANISATIONAL
4 - - - 3 4 25 75 100
BEHAVIOUR

Learning Objectives

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

To understand the role of motivation and job satisfaction in organisational
2.
commitment
To analyse different forms of organisational structure and contemporary
3.
communication tools.
To analyse the importance of transactional analysis in facilitating negotiations and
4.
conflict management.
5. To gain knowledge on recent trends in organisational change and development.

Course Units
UNIT I (12 hrs)
Introduction to Organizational Behaviour and Learning
Introduction to Organizational Behaviour – OB Models - Challenges facing management –
Personality – Perception- Attitudes – Values. Organizational Learning: Meaning,
Theories(Chris Argyris and Donald Schon: Espoused theory, Theory-in-use, Three levels of
learning) Introduction to learning organization.
UNITII (12 hrs)
Motivation and Job Satisfaction
Motivation Theories – Content theories (Maslow, Herzberg, ERG), Process Theories
(Vroom, Porter and Lawler)– Job Satisfaction-Organizational commitment.
UNITIII (12 hrs)
Organisational structure and Communication
Organizational structure- Factors, Forms. Importance of virtual organizations -

78
Organizational communication- Importance, Forms, Functions. Organizational climate and
culture. Business communication: Harnessing Business Emails and Corporate
Communication tools.
UNITIV (12 hrs)
Transactional Analysis and Organizational Conflicts
Transactional analysis: Meaning, Benefits, Levels of self-awareness, Analysis of
transactions. Organizational Conflicts – Process, Levels, Conflict management. Negotiation
– Types and Process -Introduction to Work place Spirituality.
UNITV (12 hrs)
Contemporary practices in Organisational Change and Development
International Organisational Behaviour Practices - Organizational Change and
ChangeManagement.OrganisationalDevelopment–Meaning,ModelsandInterventions.

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

Books for study:

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

79
 Delhi.
5. Sundar.K and Srinivasan.J., “Elements of Organisational Behaviour”,1 st Edition,
Vijay Nicole Imprints Private Limited, Chennai.

Books for reference:

1. Kavitha Singh, (2022) “Organizational Behaviour(Text and Cases)”, 3 rdEdition,
Sulthan.Chand, New Delhi.
2. Fred Luthans, (2017) “Organizational Behaviour”, 12thEdition, McGraw
HillInternational Edition, New York (USA).
3. Stephen P. Robbins, Timothy A. Judge, Eharika Vohra, (2018) “Organizational
Behavior”, 18th Edition, Pearson Education, London.
4. Mishra M. N. (2001), “Organizational Behaviour”, 1st Edition, S. Chand, Noida (UP).
Web references:
1. http://www.nwlink.com/~donclark/leader/leadob.html
2. https://www.tankonyvtar.hu/hu/tartalom/tamop412A/20110023_Psychology/030300.s
corl
3. https://www.workvivo.com/blog/corporate-communication/
4. https://www.mbaknol.com/management-concepts/concept-of-workplacespirituality/
5. http://www.essentialtoolsseries.com/SpringboardWebApp/userfiles/estools/file/Chapt
er%202.pdf

Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

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

High – 3 Medium – 2 Low – 1

80
 M.Com. (General)
Second Year Elective – VI B Semester IV
INSOLVENCY LAW AND PRACTICE
Marks

Inst. Hours
Category
Course

Credits

External
Title of the Course L T P O

Total
CIA
Code

INSOLVENCYLAWANDPRA 4 - - - 3 4 25 75 100
CTICE

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

Course Units
UNIT I (12 hrs)
Introduction to Insolvency and Bankruptcy Code
Introduction to Insolvency and Bankruptcy Code: Concepts, Need for the Insolvency and
Bankruptcy Code 2016 - Important Definitions.
UNIT II (12 hrs)
Corporate Insolvency Resolution Process
Corporate Insolvency Resolution Process: Legal Provisions; Committee of Creditors;
Procedure; Documentation; Appearance; Approval. Insolvency Resolution of Corporate
Persons: Contents of resolution plan; Submission of resolution plan; Approval of resolution
plan -Resolution Strategies: Restructuring of Equity and Debt – Compromise and
Arrangement; Acquisition; Takeover and Change of Management; Sale of Assets.
UNIT III (12 hrs)
Liquidation and Adjudication of Corporate Persons
Liquidation of Corporate Person: Initiation of Liquidation; Powers and duties of Liquidator;
Liquidation Estate; Distribution of assets; Dissolution of corporate debtor - Voluntary

81
Liquidation of Companies: Procedure for Voluntary Liquidation; Initiation of Liquidation;
Effect of liquidation; Appointment; Remuneration; Powers and duties of Liquidator;
Completion of Liquidation - Adjudication and Appeals for Corporate Persons: Adjudicating
Authority in relation to insolvency resolution and liquidation for corporate persons;
Jurisdiction of NCLT; Grounds for appeal against order of liquidation; Appeal to Supreme
Court on question of law; Penalty of carrying on business fraudulently to defraud traders.
UNIT IV (12 hrs)
Cross Border Insolvency
Cross Border Insolvency: Introduction; Global developments; UNCITRAL Legislative
Guide on Insolvency Laws; UNCITRAL Model Law on Cross Border Insolvency; World
Bank Principles for Effective Insolvency and Creditor Rights; ADB principles of Corporate
Rescue and Rehabilitation; Enabling provisions for cross border transactions under IBC,
Agreements with foreign countries.
UNIT V (12 hrs)
Professional and Ethical Practices for Insolvency Practitioners
Professional and Ethical Practices for Insolvency Practitioners: Responsibility and
accountability of Insolvency Practitioners; Code of conduct; Case laws; Case Studies; and
Practical aspects.

Course Outcomes
Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Recall the concepts, need for the insolvency and K1
BankruptcyCode2016.
CO 2 Analyze the provisions relating to Corporate Insolvency K4
Resolution Process, Insolvency resolution of corporate persons
and Resolution strategies
CO 3 Analyze the legal provisions of Liquidation of Corporate K4
Person, Companies and Adjudication and Appeals for Corporate
Persons
CO 4 Summarize the provisions relating to Cross Border Insolvency K2
CO 5 Examine the Professional and Ethical Practices for Insolvency K4
Practitioners

82
Books for study:
1. Prasad Vijay Bhat, Divya Bajpai (2022), “Corporate Restructuring Insolvency
Liquidation & Winding-Up”, 4th Edition, Taxmann,New Delhi
2. Ayush J Rajani, Khushboo Rajani and Alka Adatia (2022), “Comprehensive Guide to
Insolvency and Bankruptcy Code, 2016 – Law & Practice”, 3rd Edition, Bloomsbury
Publishing India Pvt. Ltd., New Delhi.
3. Sumant Batra (2017), “Corporate Insolvency Law and Practice”, 1st Edition, Eastern
Book Company, Bangalore.

Books for reference:

1. Vats R.P., Apoorv Sarvaria, Yashika Sarvaria (2022), “Law & Practice of Insolvency
& Bankruptcy”, Taxmann, New Delhi
2. Taxmann’s - Insolvency and Bankruptcy Law ManualTaxmann publications, New
Delhi
3. ICSI Study Material on Insolvency - Law and Practice, New Delhi

Web references:
1. https://www.mca.gov.in/Ministry/pdf/TheInsolvencyandBankruptcyofIndia.pd
2. https://ibbi.gov.in/en/legal-framework/act
3. https://www.indiacode.nic.in/handle/123456789/2154?sam_handle=123456789/1362

Note: Latest edition of the books may be used

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

High – 3 Medium – 2 Low – 1

83
 Question Paper Pattern
Time: 3 Hours Max.Marks:75
Part-A (20x1=20 Marks)
Answer ALL the questions. All questions carry equal marks.
Four questions from each unit.
Part-B (3x5=15 Marks)
Answer ANY THREE questions.
One question from each unit.
Part-C (5x8=40 Marks)
Answer ALL the questions. All questions carry equal marks.
One question from each unit with internal choice. ‘Either’ ‘Or’ Pattern.

84
 NON-MAJOR ELECTIVE - I: BUSINESS ENVIRONMENT

Subject Inst. Marks

L T P S Credits
Code Hours
CIA External Total
4 2 4 25 75 100
Learning Objectives
LO1 To understand the nexus between environment and business.
LO2 To know the Political Environment in which the businesses operate.
LO3 To gain an insight into Social Environment.
LO4 To familiarize the concepts of an Economic Environment.
LO5 To learn the trends in Global Environment.
No. of
Unit Contents
Hours
An Introduction
The Concept of Business Environment - Its Nature and Significance –
I Brief Overview of Political – Cultural – Legal – Economic and Social 12
Environments and their Impact on Business and Strategic Decisions.
Political Environment
Political Environment – Government and Business Relationship in
II India – Provisions of Indian Constitution Pertaining to Business. 12

Social and Cultural Environment

Social and Cultural Environment – Impact of Foreign Culture –
III Castes and Communities – Linguistic and Religious Groups – Types 12
of Social Organization – Social Responsibilities of Business.
Economic Environment
Economic Environment – Economic Systems and their Impact of
IV Business – Macro Economic Parameters like GDP - Growth Rate 12
Population – Urbanization - Fiscal Deficit – Plan Investment – Per
Capita Income and their Impact on Business Decisions.
Technological Environment
Technological Environment – Meaning- Features OF Technology-
V Sources of Technology Dynamics-Transfer of Technology- Impact of 12
Technology on Globalization- Status of Technology in India-
Determinants of Technology Environment.
TOTAL 60
Course Outcomes
CO1 Remember the nexus between environment and business.

CO2 Apply the knowledge of Political Environment in which the businesses operate.
CO3 Analyse the various aspects of Social Environment.
CO4 Evaluate the parameters in Economic Environment.
CO5 Create a conducive environment for business to operate globally.
Textbooks
1 C. B. Gupta, Business Environment, Sulthan Chand & Sons, New Delhi

85
 2 Francis Cherunilam, Business Environment, Himalaya Publishing House, Mumbai
3. Dr. V.C. Sinha, Business Environment, SBPD Publishing House, UP.
Aswathappa.K, Essentials Of Business Environment, Himalaya Publishing House,
4.
Mumbai
Rosy Joshi, Sangam Kapoor & Priya Mahajan, Business Environment, Kalyani
5.
Publications, New Delhi
Reference Books
1. Veenakeshavpailwar, Business Environment, PHI Learning Pvt Ltd, New Delhi
2. Shaikhsaleem, Business Environment, Pearson, New Delhi
3. S. Sankaran, Business Environment, Margham Publications, Chennai
4. Namitha Gopal, Business Environment, Vijay Nicole Imprints Ltd., Chennai
Ian Worthington, Chris Britton, Ed Thompson, The Business Environment,
5.
F T Prentice Hall, New Jersey
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.mbaofficial.com
2 www.yourarticlelibrary.com
3 www.businesscasestudies.co.uk

86
 NON-MAJOR ELECTIVE -II: BUSINESS COMMUNICATION
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
4 2 3 25 75 100
Learning Objectives
LO1 To enable the students to know about the principles, objectives and importance
of communication in commerce and trade.
LO2 To develop the students to understand about trade enquiries
LO3 To make the students aware about various types of business correspondence.
LO4 To develop the students to write business reports.
LO5 To enable the learners to update with various types of interviews
Contents No. of
Unit
Hours
Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication –
I Modern Communication Methods – Barriers to Communication – 12
E-Communication - Business Letters: Need - Functions – Essentials
of Effective Business Letters – Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status
II 12
Enquiries – Complaints and Adjustments – Collection Letters –
Sales Letters – Circular Letters
Banking Correspondence
Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking Correspondence –
Insurance – Meaning and Types – Insurance Correspondence –
III 12
Difference between Life and General Insurance – Meaning of Fire
Insurance – Kinds – Correspondence Relating to Marine Insurance
– Agency Correspondence – Introduction – Kinds – Stages of Agent
Correspondence – Terms of Agency Correspondence
Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties of
IV Secretary – Classification of Secretarial Correspondence – 12
Specimen letters – Agenda and Minutes of Report writing –
Introduction – Types of Reports – Preparation of Report Writing
Application Letters
V Application Letters – Preparation of Resume – Interview: Meaning 12
– Objectives and Techniques of Various Types of Interviews –
Public Speech – Characteristics of a Good Speech
TOTAL 60

87
 Course Outcomes
CO1 Acquire the basic concept of business communication.

CO2 Exposed to effective business letter

CO3 Paraphrase the concept of various correspondences.

Prepare Secretarial Correspondence like agenda, minutes and various business
CO4
reports.
CO5 Acquire the skill of preparing an effective resume
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan
1
Chand & Sons- New Delhi.
2 Gupta and Jain, Business Communication, Sahityabahvan Publication, New Delhi.

3 K.P. Singha, Business Communication, Taxmann, New Delhi.

R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand Publications,
4
New Delhi.
M. S. Ramesh and R. Pattanshetty, Effective Business English and Correspondence,
5
S. Chand & Co, Publishers, New Delhi.
Sundar.K and Kumararaj.A, Business Communication, Vijay Nicole Imprints
6
Private Limited, Chennai
Reference Books

1 V.K. Jain and Om Prakash, Business communication, S.Chand, New Delhi.

2 Rithika Motwani, Business communication, Taxmann, New Delhi.

3 Shirley Taylor, Communication for Business-Pearson Publications - New Delhi.

Bovee, Thill, Schatzman, Business Communication Today - Pearson Education,
4
Private Ltd- New Delhi.
5 Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://accountingseekho.com/
2 https://www.testpreptraining.com/business-communications-practice-exam-
questions
3 https://bachelors.online.nmims.edu/degree-programs

88
 NON-MAJOR ELECTIVE - III : ENTREPRENEURIAL DEVELOPMENT
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
4 2 4 25 75 100
Learning Objectives
LO1 To know the meaning and characteristics of entrepreneurship
LO2 To identify the various business opportunities
LO3 To understand the Process of setting up an enterprise
LO4 To gain knowledge in the aspects of legal Compliance of setting up of an
enterprise
LO5 To develop an understanding of the role of MSME in economic growth

Unit Contents No. of

Hours
Introduction to Entrepreneur
Meaning of Entrepreneurship – Characteristics of Entrepreneurship
– Types of Entrepreneurship – Self Employment – Difference
I 12
between Entrepreneurship and Employment – Meaning of
Entrepreneur – Traits – Classification – Functions – Entrepreneurial
Scenario in India.
Design Thinking
Idea Generation – Identification of Business Opportunities –
Design Thinking Process – Creativity – Invention – Innovation –
II 12
Differences – Value Addition – Concept and Types – Tools and
Techniques of Generating an Idea – Turning Idea into Business
Opportunity.
Setting Up an Enterprise
Process of Setting Up an Enterprise – Forms of an Enterprise –
Sole Proprietorship – Partnership – Limited Liability Partnership
III 12
Firm – Joint Stock Company – One Man partnership – Choice of
Form of an Enterprise –Feasibility Study – Marketing, Technical,
Financial, Commercial and Economical.
Business Model Canvas and Formulation of Project Report
Introduction – Contents of Project Report – Project Description –
IV Market Survey – Fund Requirement – Legal Compliance of 12
Setting Up of an Enterprise – Registration – Source of Funds –
Modern Sources of Funds.
MSME’s and Support Institutions
Government Schemes and Women Entrepreneurship – Importance
of MSME for Economic Growth – MSME – Definition – Role of
Government Organizations in Entrepreneurship Development –
V 12
MSME DI – DIC – Khadi and Village Industries Commission –
NSIC – NABARD, SICVI, SFC, SDC, EDII, EPCCB. Industrial
Estates – Government Schemes – Prime Minister Employment
Generation Programme – Women Entrepreneurship in India.
TOTAL 60

89
 Course Outcomes
CO
Identify the various traits of an entrepreneur
1
CO
Turn ideas into business opportunities
2
CO
Do feasibility study before starting a project
3
CO
Identify the sources of funds for funding a project
4
CO Develop an understanding about the Government schemes available for women
5 entrepreneurs
Textbooks
Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
1
Publications. Chennai.
Dr. C.B. Gupta & Dr. S.S. Khanka (Reprint 2014).Entrepreneurship And Small
2
Business Management, Sultan Chand & Sons, New Delhi.
Charantimath Poornima, (Reprint 2014.), Entrepreneurship development-Small,
3
Pearson Education, India.
RajShankar,(Reprint2016),EntrepreneurshipTheoryandPractice,VijayNicoleandImprin
4
ts Pvt. Ltd, Chennai.
Vasant Desai, (Reprint 2017).Dynamics of Entrepreneurial Development &
5
Management Twenty Fourth Edition. Himalaya Publishing House. Mumbai.
Reference Books
Anil kumar, Poornima, Principles of Entrepreneurial development, New age publication,
1
Chennai.
Dr.A.K.Singh, Entrepreneurial development and management, Laxmi publications,
2
Chennai.
Dr. R.K. Singal, Entrepreneurial development and management, S.K.Kataria publishers,
3
New Delhi.
4 Dr. M.C. Garg, Entrepreneurial Development, New Delhi.
5 E.Gordon, K.Natrajan, Entrepreneurial development, Himalaya publishing, Mumbai.
Sundar.K. Entrepreneurial Development, Vijay Nicole Imprints Private Limited,
6
Chennai
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://www.interaction-design.org/literature/topics/design-thinking
2 https://www.bms.co.in/steps-involved-in-setting-up-of-an-enterprise/
3 http://www.msme.gov.in/

90