MCom 2nd Sem Syllabus Revised and Final
MCom 2nd Sem Syllabus Revised and Final
2 Semester Syllabus
of
M.Com Programme
Under New CBCS Regulation 2018
Dibrugarh University
(M.Com Finance
&
M.Com Marketing)
New structure for PG CBCS as notified
M.Com. Structure:
Group:
A(Finance)
Second Semester
(any one)
Accounting
Or
Total Credits 20
Course Code : 20100
Course Title: Human Resource Management ( HRM )
Nature of Course: Core
Total Credit Assigned: 4 Credits.
Course Objective:
The objective of the course is to understand the various functions of Human Resource
Management. It helps students develop the knowledge, skills and concepts needed to resolve
actual HR issues.
- -
2 Employee welfare- meaning and 4 - 2
significance of labour welfare
Personnel audit and research.
Course Outcome:
This course will be enabling the students to understand:
The applicability of HRM principles and techniques in an organization.
Suggested Readings:
Reference Books :
De Cenzo and Robins, Fundamentals Human Resource Management, Prentice Hall of India,
Decenzo, David A. and Robbins, S.P. Fundamentals of Human ResourceManagementWiley and
Sons Ltd., John.
Raymond, N. and Kodwani, A.D., Employee training and development, McGrawHill Education
India.
Rao, T.V., HRD score card 2500: Based on HRD audit, Response Books, SAGE Publications.
Flippo, Edwin B., Personnel Management, McGraw Hill, Tokyo, 1984-2000.
Text Books :
K. Aswathapa, Human Resource Management and Personnel Management; Tata Mcgraw Hill
Sharma R.C. and Sharma Nipun, Human Resource Management- Theory & Practice; Sage
publication
Course Code: 20200
Course Objectives:
To acquaint the students with financial accounting and reporting practices especially of the
corporations.
Course Outcome:
This course will be enabling the students to understand:
Accounting procedure and practices of companies.
Details of both Accounting reports and Non-Accounting reports.
Suggested readings:
Reference Books and Literature:
Horngren, Sundem and Elliott: Financial Accounting: Pearson Education, New Delhi.
Annual Reports of Large Companies.
(Listed in Bombay Sensex or NIFTY)
GARG: Practical Guide to Ind-AS & IFRS: Bharat Law House Pvt. Ltd., New Delhi.
Text Books:
Bhattacharyya: Financial Accounting for Managers; Prentice Hall of India, New Delhi.
Narayan Swamy: Financial Accounting and Managerial Perspective: PHI, New Delhi.
Gupta A: Financial Accounting for Managers: Pearson Education, New Delhi.
Tulsian: Financial Accounting for Management: Tata McGraw Hill Education, New Delhi.
Course Code: 20300
Course Title: Research Methodology
Nature of the Course: Core
Total Credits assigned: 4 Credits
Course objective:
To acquaint the students with the basics of Research Methodology in social science.
2 Research Process 3 - -
Course outcome:
This course will enable the students to undertake research work independently and write research
papers of their own
Suggested readings
Reference book
Anderson Jonathan and Poole Millicent, “Assignment and Thesis Writing”, Wiley India Pvt Ltd.
S.S. Vinod Chandra and S. Anand Harrendran, “ Research Methodology”, Pearson publication.
Alan Bryman,”Social Research Methods”, OXFORD University Press.
Text Books
Kumar Ranjit, “Research Methodology” , Pearson Education, New Delhi.
Kothari C.R., “Research Methodology: Methods and Techniques”, New Age International, New
Delhi.
Course Code:20411
Course Title: Advanced Cost & Management Accounting
Nature of the Course: DSE
Total credit assigned: 4 Credits
Course Objectives:
To introduce students with the advanced areas of cost and management accounting.
To understand the cost accounting theories and identify the cost accounting techniques
adopted by manufacturing and service industry.
To expose students to the different eras and trends of management accounting and
enterprise performance management.
3 4 1 1 1 -
Cost Reduction: Cost reduction nature and scope;
areas of cost reduction campaign; major difficulties
1
in cost reduction and its organization.
Course Outcomes:
This course will be enabling the students to understand and critically assess:
the importance and role of advanced cost and management accounting systems and its
application in industry.
Suggested Readings:
Reference Books:
Advanced Cost & Management Accounting, ME Thukaram Rao, New Age International
Publishers
Text Books:
Cost & Management Accounting, Dr. SN Maheswari, Sultan Chand & Sons.
Cost & Management Accounting, TS Reddy &Y Hari Prasad Reddy, Margham Publications
Course objectives:
1. To expose the students to the process of making investment in the security market.
2. To make the students aware about risk and return matrix while making investment in
securities.
3. To help the students to equip themselves with various theories of constructing portfolio of the
investment.
Course Outcome:
The course will enable the students to understand:
The pattern and process of analyzing securities for better investment of resources.
The way of analyzing securities with the help of various theories related to portfolio
management.
Suggested Readings:
Reference Books:
Donald E.Fisher and Ronald J.Jordan, Security Analysis and Portfolio Management, Pearson
Education Ptv Ltd, New Delhi, India.
Charles P. Jones, Investments Analysis and Management, John Wiley& Sons, Inc EPIPHSIDC,
Kundli.
Elton, Edwin J & Gruber Martin J Modern ; Portfolio Theory & Investment Analysis, Wiley
&Sons, Text Books:
Prasanna Chandra, Investment Analysis and Portfolio Management, New Delhi, Tata McGraw
Hill,
V.K. Bhalla, Security Analysis and Portfolio Management, S.Chand and Co Ltd, Ram Nagar,
NewDelhi.
Course Objectives:
To provide an in-depth understanding of the consumer and industrial buying processes and their
determinants as relevant for marketing decision making.
2 1
Consumer Decision Making Process: 4 - -
Buying Motives;
Consumer Involvement and Level of
Decision Making
Socio-Cultural Determinants of 4 - -
3 consumer behaviour:
Family and household influence on
consumer buying behaviour;
Group and their influences-Word of
Mouth and opinion leaders, Social
class.
4
1 Models of Consumer Behaviour:
Industrial Buying Behaviour model, 4 2 2
Nicosia’s model of consumer
decision process, Howard and
Sheth’s model of buying behavior.
Suggested Readings:
Reference Book:
Peter, J. Paul, and Jerry C. Olson, Consumer Behaviour and Marketing Strategy, McGraw Hill.
Hawkins, Dal I., Roger J. Best and Kenneth A. Coney, Consumer Behaviour Implication for
Marketing Strategy, McGraw Hill.
Hawkins, Del I, Mothersbaugh, David L, Mookerjee A, Consumer Behaviour: Building
Marketing Strategy, McGraw Hill, Indian Edition.
(Note: Latest edition of the readings may be used.)
Text Books:
Course Outcome:
This course will be enabling students to understand:
the concept of retailing and status of retail marketing.
the various aspects and determinants of a retail strategy.
the legalities that need to be statutorily complied with while starting and running a retail
institution in India.
Suggested Readings:
Reference Books:
Retail Marketing Management by David Gilbert, Pearson Education Pvt Ltd, Delhi
Retail Management by Rogre Cox, Pearson Education Pvt Ltd, Delhi
Retailing Management –Text and Cases by S. Pradhan, Tata McGraw Hill, Delhi
Text Books:
Retail Marketing by A. Sivakumar, Excel Books, New Delhi
Retail Management : A Strategic Approach by Barry Berman et al, Pearson Education Pvt Ltd,
Delhi
Course Objective:
To make the non Commerce background students to understand the concept of stock market and
acquaint with the different terminologies, strategies, related to investment in stock market.
2 - -
v) Movement of Stock indices
Total Lectures=53 Nos, total tutorials= 3 nos, and total practical =7nos
Course Outcome:
To impart working knowledge on stock market to the students from other disciplines.
Suggested Reading:
Reference Readings:
Text Books:
Bodie, Kane,Markus and Mohanty : Investments(Eighth Edition), McGraw Hill, New Delhi.
Course Objectives:
To acquaint the students with the fundamental concepts of modern marketing.
3 Marketing Mix 2 - -
IV 1 Social marketing 4 - -
2 Service marketing 3 - -
3 Rural marketing
4 Digital Marketing 4 1 2
Course Outcome:
After completion of this course, the students will be able to understand the basics of marketing,
marketing mix and modern marketing environment.
Suggested Readings:
Reference Book:
Text Books:
Govindaranjan M, “Marketing Management- Concepts, Cases, Challenges and Trends, PHI, New
Delhi.