M.

COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

UNIVERSITY OF JAMMU
Master of Commerce
(W.e.f. Academic Year 2021-
2022)

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

PROGRAMME CONTENTS
S.No. Content Page No
1 Introduction to Programme 3
2 Structure of M.Com 3
3 M.Com Programme 4-5
4 Syllabi 6-105
4a Semester First 6-18
4b Semester Second 19-32
4c Semester Third 33-68
Core courses 33-37
Finance & Accounting 38-46
Marketing 47-54
HRM 55-65
Financial Policies and Practices (Open Course) 66-67
Corporate Presentations 68
4d Semester Fourth 69-105
Core courses 69-73
Finance & Accounting 74-82
Marketing 83-91
HRM 92-102
Creativity and Innovations (Open Course) 103-104
Comprehensive Viva-Voce 105

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

MASTER OF COMMERCE (M.COM)

1. INTRODUCTION
M.Com programme aims to equip students with the knowledge, skills and competence to developin them problem-
solving aptitude towards the business and service issues; to meet challenges of the modern day to day business
organizations and to mould them into future visionaries, management leaders and responsible citizens. The courses
of M.Comprogramme have been consistently revised and designed to promote better understanding in the students of
the contemporary issues confronting the business world and the economy as a whole and instill in them the
knowledge and capability of understanding the business world and its complexities. The programme helps in
understanding traditional and non-traditional systems, policy framework and strategies needed to administer the
rapid changes in an organization’s globally-oriented framework.
To accomplish its programme objectives, Department of Commerce provides a conducive environment that
holistically engages students in comprehending and building sound theoretical foundation, research
orientation,developing entrepreneurial skills; and formulating business operations.

2. STRUCTURE OF M.COM
The M.Comprogramme structure offers a deep dive into various facet of management and organizational
development through integration of cross-cutting concepts and incorporation of relevant topics which accompany the
dynamism attached to the business world. The overall structure of the course has been changed in the light of
dynamic market changes to widen the scope and depth of the courses offered in the M.Com. The contents of the
courses have been improved to provide an insight of research in functional areas like marketing, financial and human
resources and other allied and interdisciplinary areas. The courses have been designed in line with outcome- based
approach which requires specification of Course Outcomes and Course Learning Outcomes.
In the new structure, as per the area of interest, the students are required to choose two optional groups- one major
group and one minor group, in the beginning of second year of the study. The structure for the groups has been
designed with intent to provide advanced level specialization in the respective field. The major group consists of four
papers and minor group consists of two papers to be studied in third and fourth IVsemesters in one of the three areas
finance & accounting; marketing and HRM. Under Choice Based Credit System, students will also study Open
Elective courses offered by other departments of the University and MOOC. The content of existing courses too has
been revised in terms of including new and relevant topics

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

3. M.COM PROGRAMME
S.No Course code Course title Credit Nature of
course
SEMESTER FIRST
1 PSCOTC150 Financial Reporting 4 CORE
2 PSCOTC151 GST Law and Practice 4
3 PSCOTC152 OrganisationalBehaviour 4
4 PSCOTC153 Managerial Economics 4
5 PSCOTC154 Business Statistics 4
6 PSCOTC160 Seminar 4
Total credit 24
SEMESTER SECOND
1 PSCOTC250 Advanced Accounting 4 CORE
2 PSCOTC251 Strategic Management 4
3 PSCOTC252 Financial Management 4
4 PSCOTC253 Human Resource Management 4
5 PSCOTC254 Marketing Management 4
6 PSCOTC260 Summer Training Project Report 4

Total credit 24
SEMESTER THIRD
1 PSCOTC350 Entrepreneurship and New Ventures 4 CORE
2 PSCOTC351 Business Research Methods 4
3 PSCOTC360 Corporate Presentation 4
ONE OF THE THREE GROUPS
Finance & Accounting
1 PSCOTFC352 Financial Markets and Institutions 4 MAJOR
2 PSCOTFC353 Investment Management 4
3 PSCOTFE354 Advanced Cost Accounting 4 MINOR (Any
4 PSCOTFE355 Behavioural Finance 4 one of the two)
Marketing
1 PSCOTMC352 International Marketing 4 MAJOR
2 PSCOTMC353 Services Marketing 4
3 PSCOTME354 Consumer Behaviour 4 MINOR (Any
4 PSCOTME355 Retail Management 4 one of the two)
HRM
1 PSCOTHC352 Strategic HRM 4 MAJOR
2 PSCOTHC353 HRD 4
3 PSCOTHE354 Management of Transformation 4 MINOR (Any
4 PSCOTHC355 Knowledge Management 4 one of the two)

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
OPEN COURSE ( For Commerce Students)
From other than Commerce 4
Department.
OPEN COURSE ( For other than Commerce Students)
1. PSCOTOC 356 Financial Policies and Practices 4
Total credit 28
SEMESTER FOURTH
1 PSCOTC450 International Business 4 CORE
2 PSCOTC451 E-Commerce 4
3 PSCOTC460 Comprehensive Viva-Voce 4
ONE OF THE THREE GROUPS
Finance & Accounting
1 PSCOTFC452 International Finance 4 MAJOR
2 PSCOTFC453 Management Control System 4
3 PSCOTFE454 Financial Planning 4 MINOR (Any
4 PSCOTFE455 Financial Econometrics 4 one of the two)
Marketing
1 PSCOTMC452 Brand Management 4 MAJOR
2 PSCOTMC453 Strategic Marketing 4
3 PSCOTME454 Business-To-Business Marketing 4 MINOR (Any
4 PSCOTME455 Supply Chain Management 4 one of the two)
HRM
1 PSCOTHC452 Legal and Social Security 4 MAJOR
2 PSCOTHC453 Performance Management and 4
Reward System
3 PSCOTHE454 Talent Management 4 MINOR (Any
4 PSCOTHE455 International Human Resource 4 one of the two)
Management
OPEN COURSE ( For Commerce Students)
From other than Commerce 4
Department.
OPEN COURSE ( For other than Commerce Students)
1. PSCOTOC456 Creativity and Innovation 4
Total credit 28
GRAND TOTAL CREDIT 104

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
4a SYLLABI M.COM. FIRST SEMESTER

UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

TITLE: FINANCIAL REPORTING

Course No.: PSCOTC150 Maximum Marks: 100
Time: 3 Hours a) Minor 1: 20
Credit: 4 b) Minor 2: 20
c) Major: 60

(Syllabus for the examinations to be held in December 2021, 2022, 2023)

COURSE OBJECTIVES
1. To sensitize the students about the problems of accounting such as measuring and reporting issues related to
assets and liabilities and preparing the financial statements.
2. To make the students familiar with the financial reporting standards issued by IASB and its application in
India.
3. To develop an understanding among the students about the various forms of reporting (other than financial
statements) and accounting for special transactions and apply such knowledge in problem solving.
4. To provide the students a thorough grounding of forensic accounting, creative accounting & environmental
accounting and preparation of financial reports with their analysis for decision making and control.

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. gain the skill of using accounting information as a tool in applying solutions for managerial problems,
evaluating the financial performance, interpreting the financial structure and analyzing general purpose
financial reports;
2. acquire the ability to integrate and solve problems in practical scenarios on Accounting Standards, Guidance
Notes and Indian Accounting Standards for deciding the appropriate accounting treatment and formulating
suitable accounting policies;
3. evaluate different types of performance measurement systems in accounting and commonly used financial
control systems;
4. combine practice and theoretical knowledge of financial accounting and develop awareness of emerging
trends in financial accounting; and
5. demonstrate proficiency with the ability to engage in competitive exams like CA, CS, ICWA and other
courses.

UNIT –IINTRODUCTION
Basics of reports, essential requirements of a good report, steps for making the report more effective ; Financial
reporting: Nature, importance and objectives; Types of financial reporting; Users of financial reporting; Process
of financial reporting; Difference between financial reporting and management reporting; Issues and challenges
in financial reporting with special reference to published financial statements; Financial reporting for
management-top level management, middle level management and lower level management; Guiding principles
for reporting to different levels of management; Financial reporting practices in Indian companies.
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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

TITLE: FINANCIAL REPORTING

Course No.: PSCOTC150 Maximum Marks: 100
Time: 3 Hours a) Minor 1: 20
Credit: 4 b) Minor 2: 20
c) Major: 60

(Syllabus for the examinations to be held in December 2021, 2022, 2023)

UNIT-II FINANCIAL REPORTING STANDARDS
Accounting Standards: Basics of accounting standards; Areas where accounting standards needs to be framed;
Procedures for setting Indian and International accounting standards; Overview of international financial
reporting standards (IFRS); International financial reporting standards issued by the IASB; Structure of IFRS;
Process of IFRS; Problems in understanding and application of IFRS; IFRS adoption or convergence in India.

UNIT-IIICORPORATE REPORTING
International financial reporting qualities; Objectives of corporate financial reporting; Development of financial
reporting objectives: Accounting Principle Board (APB, Statement No. 4); Financial Accounting Standard Board
(FASB, Concept No.1); True-blood report and Stamp report objectives; Specific purpose reporting; Reporting by
diversified companies - Segment reporting: Nature, objectives and problems; Disclosure requirements of
different users group of segment reporting; Interim reporting: Nature, objectives, problems and suggestions to
improve interim reporting; Harmonisation in reporting: Nature, need, benefits and obstacles in convergence and
harmonisation; Suggestions for increased convergence and harmonisation; Corporate governance reporting;
Value added reporting and HR Reporting.

UNIT-IVDEVELOPMENT IN FINANCIAL REPORTING

Creative accounting: Basics, methods, types and importance; Forensic accounting: Nature and essentials of
forensic accounting; Functional areas of forensic accounting; Forensic accounting in India; Environment
accounting: Nature, need of environmental accounting; Scope of environmental accounting; Forms of
environmental accounting; Elements of environmental accounting; Advantages of environmental accounting;
Mechanism of environmental accounting; Social accounting: Nature, features, needs and benefits; Social
accounting and audit practices in TATA.

Suggestive Readings
1. Lal, J. Financial Reporting- Theory and Practices. Taxmann, New Delhi.
2. David, F. H. Corporate Financial Reporting, Text and Cases. Irwin Publications, New Delhi.
3. Lal, J. Accounting Theory –Himalaya Publications House, New Delhi.
4. Steven M. Bragg: The Vest Pocket IFRS, John Wiley Publications, Hoboken, New Jersey.
5. Gupta, S. K. Contemporary Issues in Accounting. Kalyani Publishers, New Delhi.

Note: Latest edition of the books may be preferred.

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

TITLE: FINANCIAL REPORTING

Course No.: PSCOTC150 Maximum Marks: 100
Time: 3 Hours a) Minor 1: 20
Credit: 4 b) Minor 2: 20
c) Major: 60

(Syllabus for the examinations to be held in December 2021, 2022, 2023)

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz, A, B, C & D
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question carries
10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

TITLE: GST LAW AND PRACTICE

Course No.: PSCOTC151 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2021, 2022, 2023)

COURSE OBJECTIVES
1. To give an overview of the concept of GST.
2. To acquaint the students with provisions of input tax credit and payment of GST.
3. To impart knowledge about procedure compliances under GST.
4. To familiarize students with impact of GST on specific sectors and compensation to the states.

COURSE OUTCOMES
After the completion ofthis course student will be able to:
1. understand the background for introduction of GST in India;
2. know about eligibility and conditions for availing input tax credit;
3. learn about registration requirements, maintenance of books of accounts and assessment under GST; and
4. understand impact of GST and compensation to states on account of any loss that occurs due to introduction of
GST in the states;
5. acquire knowledge about recent changes taking place in GST Law.

UNIT-I INTRODUCTION TO GOODS AND SERVICES TAX

Concept; Genesis of GST in India; Legislative framework of GST; Advantages of GST; Composition scheme;
Reverse charge mechanism; Exemption from GST; Supply: meaning, scope, composite and mixed supply, time
and value of supply; Import and export of goods and services under GST; Impact of GST on E-commerce market
place sellers; E-way bill.

UNIT-II INPUT TAX CREDIT AND PAYMENT OF GST

Eligibility and conditions for taking input tax credit; Apportionment of credit and blocked credits; Credit in
special circumstances; Distribution of credit by input service distributor; Recovery of Credit; Reversal of credit;
ITC Utilisation; Tax Invoice; Credit Notes; Debit Notes Electronic Cash Ledger; Electronic Credit Ledger;
Electronic liability ledger; Manner of payment of tax-Tax Deduction at Source; Collection of Tax at Source;
Refunds.

UNIT-III PROCEDURAL COMPLIANCE UNDER GST

Registration: Person liable, compulsory registration, deemed registration person not liable, procedure, casual
taxable person, non-resident taxable person, amendment of registration, cancellation of registration, revocation
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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

TITLE: GST LAW AND PRACTICE

Course No.: PSCOTC151 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2021, 2022, 2023)

of cancellation; Furnishing details of supplies; Returns; Accounts and records; Assessment: Overview of various
types of assessment.

UNIT-IV IMPACT OF GST ON INDUSTRY AND COMPENSATION TO STATES

GST impact on Health care services; GST impact on Hotels and restaurants; GST impact on education and
commercial coaching/training; GST impact on services and service providers; GST impact on exports and
special economic zones; GST impact on Goods transport agency; Compensation to states: levy and collection of
cess, GST compensation fund, Compensation payable to states.

Suggestive Readings
1. GST Bare Act
2. Datey, V.S, GST Ready Reckoner, Taxmann, New Delhi.
3. GST Act with Rules and Forms- Taxmann, New Delhi.
4. Gupta, V and Gupta, N.K, GST- Law, Practice and Procedures, Bharat Publications, New Delhi.
5. Mehrotra, H.C and Agarwal, V.P, Goods and Service Tax, SahityaBhawan Publications, Agra

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz, A, B, C & D
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

TITLE: ORGANISATIONAL BEHAVIOUR

Course No.: PSCOTC152 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60
(Syllabus for the examinations to be held in December 2021, 2022, 2023)

COURSE OBJECTIVES
1. To familiarized the students with the conceptual framework of OB.
2. To impart knowledge about the dimensions of individual behavior
3. To provide insight to the students about the importance of group behavior in organizational setting.
4. To acquaint the students about contemporary issues in organizational context

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. describe the evolution, growth and application of OB;
2. understand the individual differences on the basis perception, learning, personality, attitude & motivation;
3. relate group behavior & work teams with performance of an organization; and
4. apply the techniques of conflict management, organizational change & stress management;
5. to imbibe the need of organizational change for development.

UNIT-I INTRODUCTION
Concept of organizational behaviour (OB); Disciplines contributing to OB; Role and application of OB
knowledge to management practices; Foundations of OB: Hawthorne experiments and human behaviour
approach; Foundations of individual behavior; OB models; Challenges and opportunities in OB.

UNIT –II DIMENSIONS OF INDIVIDUAL BEHAVIOUR

Perception: Concept , perception and sensation, perceptual process, perceptual selectivity, distortion in person’s
perception, managerial implications of perception and developing perceptual skills; Learning: Meaning and
components of learning process, learning theories, reinforcement principle, OB modification; Personality:
Meaning, theories of personality, determinants of personality, personality &behaviour; Attitudes: Concept ,
theories of attitude formation, factors in attitude formation, work attitude, attitude change; Motivation: Concept,
motivation and behaviour, theories of motivation: McClelland’s need theory, Alderfer’s ERG theory, Vroom’s
expectancy theory.

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

TITLE: ORGANISATIONAL BEHAVIOUR

Course No.: PSCOTC152 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60
(Syllabus for the examinations to be held in December 2021, 2022, 2023)

UNIT-IIIGROUP BEHAVIOUR
Transactional Analysis (TA): Meaning, levels of self-awareness, ego states, life script, life positions, stroking,
psychological games, benefits and uses of TA; Group behaviour: Meaning, types, five stage model of group
development, informal and formal groups/organizations, group norms; group cohesiveness, group decision
making & techniques for improving group decision making; Organisational committees, task force, quality
circle, teams in organisation; Work teams: Types, effective team, team creation; Leadership theories: Trait,
behavioural, situational.

UNIT –IV ORGANISATIONAL CONFLICT, EFFECTIVENESS AND CHANGE

Organisational conflicts: Concept and individual level conflict, inter-personal conflict, organisational level
conflict and conflict management; Organisational culture: Concept, determinants, developing and sustaining
organizational culture; Organisational climate and developing a sound organisational climate; Organisational
effectiveness: Concept and approaches; Organisational change: Need, objectives and process in planned change,
human reaction and resistance to change; Power and conflicts in organizations; Stress: Meaning, causes, effects
and coping strategies for stress, work life balance.

Suggestive Readings
1. Steven, M.andGlinar, V.Organizational Behavior, Tata McGraw Hill Publishing Co.
2. Robbins, S. Organizational Behaviour, Prentice Hall India Pvt. Ltd., New Delhi.
3. Luthans, F. Organizational Behaviour, McGraw Hill Book Company, New Delhi.
4. Griffin, R.andMoorehead, G. Organizational Behavior, Houghton Mifflin Co. Boston.
5. Griffin, R.OrganisationalBehaviour, Houghton Mifflin Co., Boston.
6. Hellreigel, D., Slocum, J.W. and Woodman, R.W. Organizational Behaviour, South Western College
Publishing, Ohio.

Note: Latest edition of the books may be preferred.

UNIVERSITY OF JAMMU
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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

TITLE: ORGANISATIONAL BEHAVIOUR

Course No.: PSCOTC152 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60
(Syllabus for the examinations to be held in December 2021, 2022, 2023)

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question carries
10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: MANAGERIAL ECONOMICS

Course No.: PSCOTC153 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2021, 2022, 2023)

COURSE OBJECTIVES
1. To familiarize the students with the conceptual underpinning of managerial economics and demand analysis.
2. To impart knowledge about the theory of consumer choice.
3. To provide insight to the students about the product theory and functions.
4. To aware students about the pricing practices in different market conditions.

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. understand the role of managerial economics in business contexts;
2. understand consumer choices and decisions;
3. how production theory helps the managers in determining short run and long run costs;
4. understand the price setting in varied market conditions; and
5. to develop managerial insights using economic principles for making decision under varied environmental
constraints.

UNIT-I NATURE AND SCOPE OF MANAGERIAL ECONOMICS

Objective of the firm; Managerial economist’s role and responsibilities; Fundamental economic concepts:
Incremental principle, opportunity cost principle, discounting principle, equi-marginal principle, principle of
time perspective; Demand Analysis: Individual and market demand functions; Law of demand, determinants of
demand; Elasticity of demand: Price elasticity, income elasticity and cross elasticity; Supply function; Firm
theory: Objectives and Theory of the growth of the firm: Marris Model.

UNIT-IITHEORY OF CONSUMER CHOICE

Consumer Behavior: Cardinal and ordinal utility approach, indifference approach, revealed preference and
theory of consumer choice under risk; Demand estimation for major consumer durable and non-durable products;
Demand forecasting techniques.

UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER
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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: MANAGERIAL ECONOMICS

Course No.: PSCOTC153 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2021, 2022, 2023)

UNIT-III PRODUCTION THEORY

Production function – production with one and two variable inputs, Stages of production; Economies of scale;
Estimation of production function; cost theory and estimation; Economic value analysis; Short and long run cost
functions -their nature, shape and inter-relationship; Law of returns to scale.

UNIT-IV PRICE DETERMINATION UNDER DIFFERENT MARKET CONDITIONS

Characteristics of different market structures; Price determination and firm’s equilibrium in short-run and long-
run under perfect competition, monopolistic competition, Duopoly, oligopoly and monopoly; Pricing Practices:
Methods of price determination in practice; Pricing of multiple products; Price discrimination.

Suggestive Readings
1. Craig P.H and Cris, M. Managerial Economics. PHI Publication, New Delhi.
2. Dominick, S. Managerial Economics. Oxford University Press, New Delhi.
3. Ahuja, H.L. Managerial Economics. S. Chand Company, Delhi.
4.Baumol, W.J. Economics Theory and Operations Analysis. Prentice Hall, London.
5.Dwivedi D.N. Managerial Economics. Vikas Publishing House, Delhi.
6. Chopra O.P. Managerial Economics. Tata McGraw Hill, Delhi.
7.Varshney, R.L. and Maheshwari, K.L. Managerial Economics. Sultan Chand & Sons, New Delhi.
8.Joel,D. Managerial Economics. Prentice Hall of India, New Delhi.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz, A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question carries
10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

15
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: BUSINESS STATISTICS

Course No.: PSCOTC154 Maximum Marks: 100

Time: 3 Hours a) Minor I:20
Credit: 4 b) Minor II:20
c) Major Test:60

(Syllabus for the examinations to be held in December2021, 2022, 2023)

COURSE OBJECTIVES
1. To discuss the role of business statistics.
2. To understand the relevance of probability distributions and ANOVA.
3. To discuss the various methods of association of attributes and multiple regression equations.
4. To know the procedure of testing of hypothesis.

COURSE OUTCOMES
After the completion of this course, the students will be able to:
1.understand the relevance of statistics in business operations;
2. apply the probability and ANOVA for solving business problems;
3. able to use various methods of association of attributes, multiple correlation and regression analysis;
4. compute parametric and non-parametric tests for hypothesis testing; and
5.analyse the complex set of data through various statistical techniques for solving business problems.

UNIT-I OVERVIEW OF SAMPLING

Concept: Features, functions and role of business statistics; Sampling: concept, need, essentials, principles and
process of sampling; probability and non probability sampling techniques, sampling errors vs. non-sampling
errors; effectiveness of Sampling. ; Determination of sample size; Sample distribution and standard error; Pilot
and final Survey; Precautions in data collection.

UNIT-II PROBABILITY AND ANALYSIS OF VARIANCE

Concept and role of probability; Approaches of Probability: Classical, relative frequency; Subjective and
axiomatic; Addition and multiplication theorem; Mathematical Expectation; Normal distribution: Concept,
importance properties and constants; binomial distribution: Meaning, relevance, properties, constants; Poisson
distributions: Meaning, constants and applications; Analysis of variance: Concept; Assumptions, one way and
two way classifications.

UNIT-III ASSOCIATION OF ATTRIBUTES

Concept and terminology of association of attributes; Consistency of data; Association and disassociation;
Methods of attributes: Comparison method, proportion method, Yule’s coefficient of association, coefficient of
colligation, coefficient of contingency; Partial correlation: Meaning, uses, limitations and computation of

UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

16
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: BUSINESS STATISTICS

Course No.: PSCOTC154 Maximum Marks: 100

Time: 3 Hours a) Minor I:20
Credit: 4 b) Minor II:20
c) Major Test:60

(Syllabus for the examinations to be held in December2021, 2022, 2023)

coefficients of partial correlation; Multiple correlation: Concept, advantages, disadvantages, computation of

coefficients of multiple correlation; Concept and relevance of multiple regression, Computation of multiple
regression equations, Shortcomings of regression analysis.

UNIT- IV HYPOTHESIS TESTING

Concept, types and procedure of setting hypothesis; Type I and type II errors, Difference between Parametric and
Nonparametric tests; Test of Significance for large samples; t- test - one sample t test, independent sample t test,
dependent samples t test; Chi square test: Uses, steps and computation of chi square, Mann Whitney test and
Kruskal Wallis test; Advantages and disadvantages of non-parametric tests.

Suggestive Readings
1. Levin, R.I. Robin, D.S. Statistics for Management, Prentice-Hall of India. New Delhi.
2.Aczel, A. D. Sounderpandian, J. Complete Business Statistics, Mc Graw Hill Publishing. New Delhi.
3. Anderson, S., W. Statistics for Business and Economics, Cengage Learning. New Delhi.
4. Kazmeir L. J. Business Statistics, Tata Mc Graw Hill. New Delhi.
5. Vohra, N. D. Business Statistics. Tata Mc Graw Hill. New Delhi.
6. Freund, J. E., Williams, F.M. Elementary Business Statistics – The Modern Approach. Prentice Hall
of India Private Ltd., New Delhi.
7. Clave, B. S. Statistics for Business and Economics - Prentice Hall Publication, New Delhi

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question carries
10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and
4. Each question carries 10 marks.

UNIVERSITY OF JAMMU
17
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

TITLE :SEMINAR

Course No.: PSCOTC160 Maximum Marks: 100

Credit: 4

4b SYLLABIM.COM. SECOND SEMESTER

UNIVERSITY OF JAMMU
18
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM SECOND SEMESTER

TITLE: ADVANCED ACCOUNTING

Course No: PSCOTC250 Maximum Marks: 100

Time: 3 Hours a) Minor 1: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2022, 2023, 2024)

COURSE OBJECTIVES
1. To sensitise the students about the need for corporate merger and acquisitions for achieving fast growth
and maximize shareholders value in the context of ever increasing competition thrown up by liberalization
and globalization of Indian economy.
2. To familiarise the students with the significance of rate of return on capital employed and financial
evaluation of lease.
3. To make the students to develop knowledge of holding company accounts.
4. To make the students specialised in the preparation of cash flow and funds flow statements.

COURSE OUTCOMES
After the completion of this course, the students will be able to:
1. develop competencies in identifying opportunities/areas for mergers, demergers, amalgamations and
takeovers etc., carrying out valuations involved therein, building up strategies for them and evaluating the
post restructuring performance of the enterprise;
2. have deeper understanding of methods of valuation of profit for return on capital employed, financial
evaluation of lease, methods of computing lease rentals and have greater confidence in their application;
3. prepare consolidated financial statements of holding and subsidiaries companies with appropriate
accounting standards;
4. demonstrate knowledge of preparation of funds flow cash flow statements in accordance with generally
accepted accounting principles through analysis and synthesis of information as well;
5. prove proficiency with the ability to engage in competitive exams like CA, CS, ICWA and other courses.

UNIT-I FINANCING FOR EXPANSION (MERGERS AND ACQUISITIONS)

Basics of mergers and acquisitions; Nature and forms of expansion; Forms of combination; Economics/
Reasons of merger; Types of mergers; Legal and procedural aspects of mergers; Valuation of firms; Forms of
financing a merger; Capital structure after merger and consolidations; Financial problems of merger and
consolidations; Mergers in India; Ind AS 103- Business Combinations; SEBI (Substantial acquisition of shares
and takeovers) Regulations, 2016; Computation of share exchange ratio, Pre-merger EPS and Post-merger
EPS.

UNIVERSITY OF JAMMU

19
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM SECOND SEMESTER

TITLE: ADVANCED ACCOUNTING

Course No: PSCOTC250 Maximum Marks: 100

Time: 3 Hours a) Minor 1: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2022, 2023, 2024)

UNIT- II VALUATION OF RATE OF RETURN ON CAPITAL EMPLOYED ANDLEASE
EVALUATION
Basics of return on capital employed; Significance of return on capital employed; Valuation of return on
capital employed by net assets approach and liabilities approach method; Computation of profit for return on
capital employed; Precautions to be taken while using return on capital employed; Lease evaluation- basics of
leasing and types of leasing arrangements; Difference between financial lease and operating lease; Financial
evaluation of lease from the point of view of lessee and lessor.

UNIT- III CONSOLIDATED FINANCIAL STATEMENTS

Basics of Holding Companies; Objectives, merits and demerits of Holding Companies; Rationale for Holding
Companies; Advanced treatment of dividends, bonus shares, fictitious assets, unrealized profit, contingent
liabilities and revaluation of assets; Treatment of goodwill already appearing in the books of Subsidiary
Companies; Elimination of common transactions; Holding Companies having more than one subsidiary; Sale
and purchase of shares in subsidiary company; Preparation of consolidated balance sheet.

UNIT- IV FUNDS FLOW AND CASH FLOW STATEMENT (Ind AS 7)

Basics of funds flow statement; Difference between fund flow statement and cash flow statement, fund flow
statement and income statement; Advance treatment of investments, provision for taxation, proposed
dividends, interim dividends and provision against current assets; Preparation of fund flow statement on
working capital basis.
Cash flow statement- Basics; Advance treatment of extra ordinary items, interest and dividends, taxes on
incomes, acquisitions and disposals of subsidiaries and other business units, foreign currency cash flows and
non cash transactions; Preparation of cash flow statement as per Ind AS 7.

Suggestive Readings
1. Jain, S.P., &Narang, K.L. Advanced Accounting. Kalayani Publishers, New Delhi.
2. Sehgal, A., & Sehgal. D. Advanced Accounting. Taxmann, New Delhi.
3. Gupta, R.L. Advanced Accounts. Sultan Chand & Sons, New Delhi.
4. Shukla, Grewal & Gupta. Advanced Accounts. S. Chand, New Delhi.

Note: Latest edition of the books may be preferred.

UNIVERSITY OF JAMMU

20
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM SECOND SEMESTER

TITLE: ADVANCED ACCOUNTING

Course No: PSCOTC250 Maximum Marks: 100

Time: 3 Hours a) Minor 1: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2022, 2023, 2024)

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz. A, B, C & D
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section-C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section-D: This section comprises two compulsory integrated/application based questions from Units 3 and
4. Each question carries 10 marks.

UNIVERSITY OF JAMMU
21
 M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM SECOND SEMESTER

TITLE: STRATEGIC MANAGEMENT

Course No: PSCOTC251 Maximum Marks: 100

Time: 3 Hours a) Minor 1: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in May 2022, 2023, 2024)

COURSE OBJECTIVES
1. To impart knowledge about state-of the –art framework of strategic management.
2. To acquaint the students with external and internal dynamics of business and strategic alternatives.
3. To familiarise the students with structural and functional aspects of strategic implementation.
4. To recognise the complexities involved in strategic evaluation and contemporary issues in strategic
management.

COURSE OUTCOMES
After the completion of this course, the students will be able to:
1. understand the conceptual framework of strategy and strategic management.
2. develop competency to analyse and evaluate the impact of internal and external forces on generating
strategic alternatives and selection.
3. formulate structural design and strategic plans for implementation of strategy.
4. implement strategic evaluation & control techniques to achieve objectives.
5. design, implement and evaluate business strategy.

UNIT- I FUNDAMENTALS OF STRATEGIC MANAGEMENT

Strategy-Meaning, kinds & importance of strategy, shift from the term business policy to strategic management;
Strategic management process; Vision, mission and philosophy; Schools of thought in strategic management;
Mckinsey 7s framework; Corporate planning-Meaning, process, benefits approaches, why corporate planning
fails and pre-requisites for its success.

UNIT- II STRATEGY FORMULATION

Environmental analysis-Concept, components, environment scanning and appraising; Organisational appraisal-
Dynamics for internal environment, organisational capability factors, techniques used for organisational
appraisal; Strategic alternatives-Modernisation, diversification, integration, mergers, takeover, joint ventures,
turnaround, disinvestment, liquidation, combination, strategic alliance; M.E Porter’s Generic business strategies
& competitive advantage ; Strategic choice process; Corporate portfolio analysis; SWOT analysis; Subjective
factors in strategic choice, contingency strategies and strategic plan.

UNIVERSITY OF JAMMU
22
 M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM SECOND SEMESTER
TITLE: STRATEGIC MANAGEMENT

Course No: PSCOTC251 Maximum Marks: 100

Time: 3 Hours a) Minor 1: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60
(Syllabus for the examinations to be held in May 2022, 2023, 2024)
UNIT- III STRATEGIC IMPLEMENTATION
Strategy implementation-Issues, project implementation, procedural implementation, resource allocation,
structural implementation; Strategy-structure relationship; Organisational design and change; Functional plans
and policies-Marketing, operations, personnel, financial; Behaviouralimplementation-Leadership
implementation, corporate culture, business ethics, social responsibilities.

UNIT- IV STRATEGIC EVALUATION & CONTEMPORARY ISSUES

Strategic evaluation and control-Concept, need & importance; Types of control-Strategic & operational
control; Role of organisational systems and control; Strategic audit; Global issues in strategic management;
Fourth industrial revolution, de globalisation, corporate sustainability.

Suggestive Readings
1. Bhattachary, S.K. and N. Venkataramin, Managing Business Enterprises: Strategies, Structures and
Systems, Vikas Publishing House, New Delhi.
2. Budhiraja, S.B. and M.B. Athreya: Cases in Strategic Management, Tata McGraw Hill, New Delhi.
3. Porter,M. E. Business Policy Text and Cases, Irwin, Inc., Homewood Illinois.
4. Coulter, M.K.Strategic Management in Action, Prentice Hall, New Jersey.
5. Kazmi, A. Business Policy, Tata McGraw Hill, Delhi.
6. Jeyarathnam, M : Business Policy and Strategic Management, Himalayan Publication, Delhi
7. Lawarance, R. Jaunch and William F. Fluock. Business Policy & Strategic Management, Tata McGraw
Hill, Delhi.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section-C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section-D: This section comprises two compulsory integrated/application based questions from Units 3 and
4. Each question carries 10 marks.

UNIVERSITY OF JAMMU
23
 M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. SECOND SEMESTER

TITLE: FINANCIAL MANAGEMENT

Course No: PSCOTC252 Maximum Marks: 100

Credit: 4 a) Minor I: 20
Duration: 3 Hours b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in May 2022, 2023, 2024)

COURSE OBJECTIVES
1. To describe thebasics financial management.
2. To explain the techniques of capital budgeting and different cost of capital.
3. To discuss the implications of leverages and approaches of capital structure.
4. To acquaint the students about dividend policy and working capital management.

COURSE OUTCOMES
After the completion of this course, the students will be able to:
1. familiarise with the role and challenges faced by the finance manager;
2. understand the evaluation of capital expenditure and cost of various sources of finance;
3. able to compute various types of leverages and its impact on value of the firm;
4. know the various models of dividend and sources of short term financing;
5. provide consultation for managing the funds efficiently for enhancing net worth.

UNIT-I OVERVIEW OF FINANCIAL MANAGEMENT

Concept and scope of financial management; Inter-relation among investment, financing and dividend
decisions; Concept of cash flow and time value of money; Risk- return framework for financial decision
making; Objectives of financial management; Role and challenges faced by finance manager; Financial
planning and forecasting; Ethics in finance.

UNIT-II CAPITAL BUDGETING & COST OF CAPITAL

Capital budgeting - Concept, nature, importance, process and techniques of capital budgeting: payback period,
accounting rate of return, net present value, internal rate of return and profitability index; Cost benefit analysis
in capital budgeting; Cost of capital - Concept, importance, explicit cost and implicit cost; Measurement of
specific cost of capital - cost of debt, cost of equity capital, cost of preference shares capital, and cost of
retained earnings; Overall cost of capital.

UNIVERSITY OF JAMMU
M.COM. SECOND SEMESTER

24
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: FINANCIAL MANAGEMENT

Course No: PSCOTC252 Maximum Marks: 100

Credit: 4 a) Minor I: 20
Duration: 3 Hours b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in May 2022, 2023, 2024)

UNIT- III LEVERAGES & CAPITAL STRUCTURE

Leverages - Concept, types and applications of leverages, computation of operating leverage, financial
leverage and combined leverage, importance and limitations of leverage analysis; Capital structure - Concept,
assumptions, optimum capital structure; approaches of capital structure - net income, net operating income,
traditional approach, MM hypothesis, designing capital structure; Critical appraisal of various sources of
finance.

UNIT-IV DIVIDEND DECISIONS & WORKING CAPITAL MANAGEMENT

Dividend decisions – Concept, types and factors determining dividend policy; Dividend models – Walter
model, Gordon model and MM Model; Working capital - Concept; need and factors influencing working
capital, operating cycle approach to working capital; Cash management; Inventory management – Concept,
types and techniques of inventory management; Receivables management; Critical appraisal of short term
sources of finance.

Suggestive Readings
1. Horne, J. C. Financial Management and Policy. Prentice Hall of India, New Delhi.
2. Brealey R.A., Myers, S.C. Principles of Corporate Finance, Tata Mc Graw Hill, New Delhi.
3. Chandra, P. Financial Management: Theory and Practice. Tata Mc Graw Hill, New Delhi.
4. Khan, M. Y. & Jain, P. K. Financial Management, Tata McGraw Hill, New Delhi.
5. Pandey, I. M. Financial Management. Vikas Publishing, New Delhi.
6. Arthur, J. K., Martin, J. H., Petty, W., Scott, D. F. Financial Management: Principles & Application,
Pearson, New Delhi.
7. Srivastava, R., Misra, A. Financial Management, Oxford University Press, New Delhi.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section-C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
UNIVERSITY OF JAMMU
M.COM. SECOND SEMESTER
25
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: FINANCIAL MANAGEMENT

Course No: PSCOTC252 Maximum Marks: 100

Credit: 4 a) Minor I: 20
Duration: 3 Hours b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in May 2022, 2023, 2024)

Section-D: This section comprises two compulsory integrated/application based questions from Units 3 and
4. Each question carries 10 marks.

UNIVERSITY OF JAMMU
26
 M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM SECOND SEMESTER

TITLE: HUMAN RESOURCE MANAGEMENT

Course No.PSCOTC253 Maximum Marks: 100

Time: 3 Hours a). Minor I: 20
Credit: 4 b). Minor II: 20
c). Major Test: 60

(Syllabus for the examinations to be held in May 2022, 2023, 2024)

COURSE OBJECTIVES
1. To help the students in understanding the evolution of Human Resource Management, basic concepts,
recent roles and trends, management concepts and practices for better HR management.
2. To develop and analyze the future human resource requirements and design action plan for the same.
3. To understand the mechanism of wages and salary administration and Grievances redressal at work place.
4. To enlighten the students about the concept and scope of industrial relations and ways to analyze the co-
operation and conflict.

COURSE OUTCOMES
After the completion of this course, the students will be able to:
1. apply the basic concepts and models of human resource management at work place;
2. demonstrate a basic understanding of different tools of forecasting and planning human resource needs as
well as formalize, design, and evaluate various recruitment, selection and placement policies;
3. design compensation plan for various levels and develop system for the management of the same;
4. apply various industrial relations approaches for managing workplace conflicts as well as industrial disputes
and devising mechanism for their redressal;
5. use labour officer for education employees about their rights.

UNIT- I: INTRODUCTION TO HUMAN RESOURCE MANAGEMENT (HRM)

HRM- Features, functions, principles and challenges; General Evolution of HRM, evolution of HRM in India;
HRM models- Harvard model, Guest Model, Michigan Model and Warwick Model; H R Policies-Specific and
overall HR policies; Qualifications of HR professionals; Jobs in HRM; code of ethics of society for HRM;
Personnel management V/S HRM.

UNIT-II: PROCUREMENT, TRAINING & APPRAISAL

Human resource planning- Process and factors affecting human resource planning; Job analysis- Job description
& job specification; Recruitment- Process and sources of recruitment; Selection; Placement; Orientation;
Promotion & transfers; Absenteeism; Employee training; Performance appraisal – Approaches, evaluation
process, methods and ethics of appraisal.

UNIVERSITY OF JAMMU
27
 M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM SECOND SEMESTER

TITLE: HUMAN RESOURCE MANAGEMENT

Course No.PSCOTC253 Maximum Marks: 100

Time: 3 Hours a). Minor I: 20
Credit: 4 b). Minor II: 20
c). Major Test: 60

(Syllabus for the examinations to be held in May 2022, 2023, 2024)

UNIT-III: COMPENSATION & GRIEVANCE REDRESSAL MECHANISM

Job evaluation-Need, process and techniques; Wage & Salary administration- Wage concepts, wage
determination process, factors affecting wage & salary structure, principles of wage administration; Broad
Banding-Concept and process; Incentives – Monetary and non-monetary incentives; Group incentives;
Grievance Redressal – Causes, need, machinery & guiding principles.

UNIT-IV: INDUSTRIAL RELATIONS & LABOUR WELFARE

Approaches of industrial relations; Industrial disputes –causes machinery for settlement of industrial disputes-
Conciliation, arbitration, adjudication; Conflict resolution-Collective bargaining, workers’ participation in
management & workers’ empowerment; Labour welfare – Features, need, types & approaches; Labour welfare
officer – Qualification, functions & duties.

Suggestive Readings
1. Cascio, W and Nambudiri, R. Managing Human Resources, Tata McGraw Hill Education Pvt. Ltd., New
Delhi
2. Dessler, G. Human Resource Management, Prentice HallIndia, New Delhi.
3. Rao, P.S.Human Resource Management, Himalaya Publishing House, New Delhi.
4. Memoria,C.B.,Memoria, S.andGankar, S.V. Dynamics of Industrial Relations. Himalaya Publishing
House, New Delhi.
5. Armstrong.M. Armstrong's Handbook of Human Resource Management. Kogan Page Publishers, UK

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING:

Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU
28
 M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM SECOND SEMESTER

TITLE: MARKETING MANAGEMENT

Course No: PSCOTC254 Maximum Marks: 100

Duration: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2022, 2023, 2024)

COURSE OBJECTIVES
1. To familiarize the students with the conceptual underpinning and contemporary issues in marketing.
2. To impart knowledge about the dimensions affecting consumer and business behavior.
3. To provide insight to the students about the product development and pricing mechanism.
4. To acquaint the students about the promotion and distribution underpinning.

COURSE OUTCOMES
After the completion of this course the student will be able to:
1. describe the evolution, growth and implementation of basics of marketing.
2. understand the consumer and business differences in taking buying decisions.
3. understand the product and pricing aspects from manufacturing perspectives.
4. understand the promotion and distribution aspects from manufacturing perspectives.
5. to develop, design and suggest marketing strategies for enhanced market share.

UNIT- I MARKETING & MARKETING ENVIRONMENT

Introduction to marketing- Concept, scope and importance of marketing; Key customer markets;
Concepts/Philosophies of marketing- production concept, product concept, selling concept, marketing concept;
Holistic marketing concept; Marketing tasks; Marketing mix; Marketing environment; Contemporary topics:
Global marketing; Niche marketing; Social marketing; Viral marketing, Green marketing; Event marketing;
Network marketing; Direct marketing.

UNIT- II CONSUMERS, MARKETS & MARKET POSITIONING

Analysing markets- Factors influencing consumer behaviour; Buying decision process; Post- purchase
behaviour; Analysing Business Markets- Organisational buying, buying situations, systems buying & selling,
participants in the business buying process; Purchasing/procurement process, stages in the buying process;
Market segmentation- Levels of market segmentation, segmenting consumer markets, segmenting business
markets; Targeting and positioning; Analysing competitors; Strategies for market leaders.

UNIVERSITY OF JAMMU
M.COM SECOND SEMESTER
29
 M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: MARKETING MANAGEMENT

Course No: PSCOTC254 Maximum Marks: 100

Duration: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2022, 2023, 2024)

UNIT-III PRODUCT & PRICE- MIX DECISIONS

Product decisions- Product characteristics, classifications, differentiation, packaging & labelling; Product Life
Cycle- Marketing strategies for introduction stage and the pioneer advantage, marketing strategies for growth
stage, marketing strategies for maturity stage, marketing strategies for decline stage; Pricing strategies-
Understanding pricing, setting the price, initiating and responding to price changes, reactions and responding to
competitor’s price changes.

UNIT-IV PLACE & PROMOTION MIX DECISIONS

Marketing channels- Channel development, value networks, types of marketing channels, role of marketing
channels, identifying major channel alternatives, channel decisions; Growth and types of retailing and
wholesaling; Marketing communication- role of marketing communications, communications mix; advertising;
sales promotion; public relations and publicity; events and experiences; personal selling.

Suggestive Readings
1. Kotler, P. and Keller, K.J. Marketing Management: A South Asian Perspective. Prentice Hall India, New
Delhi.
2. Ramaswamy, V.S. and Namakumari, S. Marketing Management, Planning, Implementation and Control,
Macmillan, New Delhi.
3. Britt, S.H. and Boyd, H.W. Marketing Management and Administrative Action (Edited). Tata McGraw
Hill, New York.
4. Panda, T.K. Marketing Management: Text and Cases. Excel Books, New Delhi.
5. Kotler, P. and Armstrong, G. Principles of Marketing. Prentice Hall India, New Delhi.
6. Douglas, K. H. et al. Marketing Principles and Best Practices. Thomson South-Western, Ohio.
7. Saxena, R. Marketing Management. Tata McGraw Hill, New Delhi.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.

30
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM SECOND SEMESTER

TITLE: MARKETING MANAGEMENT

Course No: PSCOTC254 Maximum Marks: 100

Duration: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2022, 2023, 2024)

Section-C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section-D: This section comprises two compulsory integrated/application based questions from Units 3 and
4. Each question carries 10 marks.

31
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM. SECOND SEMESTER

TITLE: SUMMER TRAINING PROJECT REPORT

Course No.: PSCOTC 260 Maximum Marks: 100

Credit: 4

4c SYLLABI M.COM. THIRD SEMESTER

32
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER

TITLE: ENTREPRENEURSHIP AND NEW VENTURES

(CORE COURSE)

Course No.: PSCOTC350 Maximum Marks: 100

Duration of examination: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2022,2023, 2024)

COURSE OBJECTIVE
1. To develop students’ knowledge about various aspects of entrepreneurship, creativity and innovation.
2. To equip the students with the new venture planning from domestic as well as global perspective and to
make them aware about the intellectual property rights.
3. To study the role of entrepreneurial development programs for boosting general, women and rural
entrepreneurship.
4. To allow students to have a global perspective about the strategic alliances like mergers, acquisitions
and IPO’s etc. and to encourage them to learn about the global opportunities for new ventures.

COURSE OUTCOMES
After completion of this course, students will be able to:
1. learn how to utilize the human skills for creative and new ideas as well as promote employees to indulge
in intrapreneurship.
2. write business plan keeping in mind the lenders’ and investors’ attitude and expectations from new
business.
3. assess the opportunities and constraints for new business ideas with the help of entrepreneurial
development programs.
4. role of EDPs in providing better financial, technical and managerial benefits.
5.apply entrepreneurial knowledge for better management of business in terms of expansion and
diversification through strategic alliances.

UNIT - I: THE FOUNDATIONS OF ENTREPRENEURSHIP

Entrepreneurship - Introduction to entrepreneurship, benefits and drawbacks of entrepreneurship, drivers of
entrepreneurship, cultural diversity of entrepreneurship; Managing the pitfalls of entrepreneurship, models of
entrepreneurship; Creativity - Creative thinking, barriers to creativity, creativity and innovation, process of
innovation; Corporate entrepreneurship - Concept and approaches; Role of small business in economic
development; Entrepreneurial environment.

UNIVERSITY OF JAMMU

33
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER

TITLE: ENTREPRENEURSHIP AND NEW VENTURES

(CORE COURSE)

Course No.: PSCOTC350 Maximum Marks: 100

Duration of examination: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2022, 2023, 2024)

UNIT - II: BUILDING THE BUSINESS PLAN

The concept of business planning, need for developing business plan, what lenders and investors look for in a
business plan; Growth model for new ventures; Fundamentals of good feasibility plan; Major components of a
feasibility plan; The product development process; Legal requirements for setting up a venture; Product
protection: Patents, trademarks & copyrights; Ethical issues in setting new ventures.

UNIT - III:ENTREPRENEURIAL DEVELOPMENT PROGRAMMES (EDPS)

Objectives, relevance and phases of EDPs; Misconceptions about EDPs; Factors affecting success of EDPs; Role
of EDP: Stimulatory role, supportive role, sustaining role & socio-economic role; Operational difficulties of
EDPs; Entrepreneurial training; Models for entrepreneurial development programmes; Institutional arrangements
for development of new ventures: NIESBUD, EDI, TCOs, MSME; Schemes for women entrepreneurship; Rural
entrepreneurship - Concept, constraints and schemes for rural entrepreneurship.

UNIT - IV: MANAGING GROWTH AND TRANSITION

Growth Strategies: Where to Look for Growth Opportunities- Penetration strategies, Market development
strategies, Product development strategies, Diversification strategies; Implication of Growth for the firm;
Strategic alliance: Merger, acquisition and initial public offering (IPO); Global opportunities for new ventures -
Export, import, joint ventures, foreign licensing, franchising, countertrading, outsourcing; Strategies for going
global; Barriers to international business; International trade agreements.

Suggestive Readings

1. Thomas W. Zimmerer, Norman N. Scarborough and Doug Wilson. Essentials of Entrepreneurship and Small
Business Management, PHI Learning Pvt. Ltd., New Delhi.
2. David H. Holt. Entrepreneurship New Venture Creation (1st ed.). PHI Learning Pvt. Ltd., New Delhi.
3. Jeffrey A. Timmons and Stephen Spinelli. New Venture Creation: Entrepreneurship for the 21st Century
McGraw-Hill/Irwin.
4. Michael Schaper and Thierry Volery, John Wiley and Sons. Entrepreneurship and Small Business. Australia
Ltd.

34
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER

TITLE: ENTREPRENEURSHIP AND NEW VENTURES

(CORE COURSE)

Course No.: PSCOTC350 Maximum Marks: 100

Duration of examination: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2022, 2023, 2024)

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application-based questions from Units 3 and
4. Each question carries 10 marks

35
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER

TITLE: BUSINESS RESEARCH METHODS

(CORE COURSE)

Course No.: PSCOTC351 Maximum Marks:100

Duration of examination: 3 Hours a) Minor I : 20
Credit: 4 b) Minor II : 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2022,2023, 2024)

COURSE OBJECTIVE
1. To understand the nature and process of business research.
2. To explain the types of research design and methods of sampling.
3. To discuss the tools of data analysis and errors in interpretation.
4. To discuss the structure of research report and research ethics.

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. acquaint students with the basics of business research.
2. understand the different research designs and need of sampling in business research.
3. application of tools of data analysis and interpretation.
4. prepare the detailed research report by following research ethics and plagiarism.
5. apply the statistical techniques for analysing the data of various organisations

UNIT - I: INTRODUCTION TO BUSINESS RESEARCH

Concept, characteristics, role and process of business research; Problem identification and usefulness of
objectives and hypothesis in business research; Data collection methods for business research - Observation,
interviews, questionnaire and schedules; Designing of questionnaire Choice between primary and secondary
data; Scaling techniques in business research; Precautions in business research.

UNIT - II: RESEARCH DESIGN

Concept, nature and classification of research designs – Descriptive, exploratory, case study method,
quantitative vs qualitative research, cross-sectional and longitudinal studies, errors affecting research
design; relationship among descriptive, exploratory and causal research, advantages and disadvantages of
research design, concept and relevance of sampling design in business research.

UNIT - III: DATA ANALYSIS & INTERPRETATION

Processing of data: Feeding and coding of data; Reliability and validity of data Overview of Univariate;
Bivariate and Multivariate data analysis through SPSS, Concept and applications of exploratory factory

36
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER

TITLE: BUSINESS RESEARCH METHODS

(CORE COURSE)

Course No.: PSCOTC351 Maximum Marks:100

Duration of examination: 3 Hours a) Minor I : 20
Credit: 4 b) Minor II : 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2022, 2023, 2024)

analysis, confirmatory factor analysis and SEM in business research, Testing of hypothesis; Concept,
importance and pre-requisites of data interpretation; Errors in data interpretation.

UNIT - IV: RESEARCH REPORT WRITING

Concept and types of research reports; Essentials of a good research report; Structure of the research report:
Preliminary section, Main report, Managerial implications; References and bibliography and annexure;
Effectiveness of research report; Research ethics: Meaning and relevance of ethics in business research;
Researchers’ ethical code; Need for plagiarism; Publication and presentation of business research.

Suggestive Readings
1. Cooper, D. R., Schindler, P. S. Business Research Methods. Tata Mc Graw Hill, New Delhi.
2. Sekaran U., Bougie R. Research Methods for Business: A Skill Building Approach. Wiley, India.
3. Srivastava, T. N., Rego, S. Business Research Methodology. Tata Mc Graw Hill, New Delhi.
4. William G. Z. Business Research Methods. Thomson, India.
5. Harper, W. B., Ralph W., Stanley F. S. Marketing Research: Text and Cases, Homewood, Irwin.

Note: Latest edition of the readings may be used.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application-based questions from Units 3 and
4. Each question carries 10 marks

UNIVERSITY OF JAMMU
37
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: FINANCIAL MARKETS AND INSTITUTIONS (MAJOR)

Course No.: PSCOTFC352 Maximum Marks: 100

Duration of examination: 3 Hours a) Minor I : 20
Credit: 4 b) Minor II : 20
c) Major Test: 60

(Syllabus for the examination to be held in Dec. 2022, 2023, 2024)

COURSE OBJECTIVES
1. Understand the mechanics and interconnection of financial system and financial markets.
2. Determine and analyze various types of risk and hedging of these risks.
3. Research and analyze the working of financial institutions in light of various key developments over the
time.
4. To explore the emergence of development banking and investment banking in the development of Indian
Economy

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. apply concepts relevant to financial markets and financial institutions, and the instruments of financial
markets and institutions.
2. to have detailed knowledge of exchange rates and currency markets.
3. to make students aware of the credit policies of various financial institutions and the purpose of their
establishment.
4. to familiarize with the various non-banking financial institutions and their functions.
5. to critically evaluate the recent financial news article & relevant research in financial markets & aids in
decision making abilities.

UNIT - I: NATURE OF FINANCIAL SYSTEM AND MARKETS

Structure of Financial System: Financial institutions, financial markets, financial instruments and services;
Development of financial system in India; Financial system and economic development; Financial markets in
India: Indian money markets: Meaning, need, call money market, treasury bill market, commercial bill market,
markets for commercial paper & certificate of deposits; Capital markets: Features of capital market instruments,
recent developments in Indian capital markets; Money market vs. capital markets; Markets for derivatives:
General features of forwards, futures, forwards vs. futures, options, swaps, types of swaps.

UNIT - II: EXCHANGE RATES & CURRENCY MARKETS

Concept of exchange rates; Determinants of exchange rates; Devaluation; Depreciation; Devaluation vs.
depreciation; International financial flows; Types of risks; Risk hedging and futures; Risk and financial assets;

UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (FINANCE & ACCOUNTING GROUP)

38
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: FINANCIAL MARKETS AND INSTITUTIONS (MAJOR)

Course No.: PSCOTFC352 Maximum Marks: 100

Duration of examination: 3 Hours a) Minor I : 20
Credit: 4 b) Minor II : 20
c) Major Test: 60

(Syllabus for the examination to be held in Dec. 2022, 2023, 2024)

Criteria to evaluate assets; Return on assets; Theories of the level of interest rates: Classical theory, loanable
funds theory, Keynesian theory, Relationship between long term &short term rates; Appropriate interest rates
policy.

UNIT - III: FINANCIAL INSTITUTIONS AND CREDIT POLICIES

Meaning, functions, role of financial institutions; Impact of credit crisis on financial institutions; Reserve Bank
of India: Functions, role, organization & management; Aims and objectives of the monetary policy of RBI,
effectiveness of monetary policy; Credit creation and its control; Profitability and efficiency of banks;
Commercial banks: Nature, types, functions, banking innovation; Regional rural banks: Functions, purpose.

UNIT - IV: DEVELOPMENT AND INVESTMENT BANKING

Development banks: Role, functions; Development financial institutions: IFCI, IDBI, IDFC, EXIM bank,
NABARD, ICICI; Lending operation of World Bank and its affiliates: Working of IDA, IFC & ADB, Non-
banking financial institutions: Types, features, role and growth of investment companies, hire-purchase
companies, lease finance, housing finance, merchant banks, venture capital funds.

Suggestive Readings
1. Bhole, L. M., Financial Institutions and Markets, Tata McGraw Hill Company Ltd., New Delhi.
2. Bhole, L. M. Indian Financial System, Chugh Publications, Allahabad.
3. Edminster, R.O., Financial Institutions, Markets and Management, McGraw Hill, New York.
4. Goldsmith, R. W., Financial Structure and Development, Yale, London.
5. Hanson, J. A. and S. Kathuria (Eds.), India, A Financial Sector for The 21st Century.
6. Century, Oxford University Press, New Delhi.
7. Johnson, H. J. Financial Institutions and Markets, McGraw Hill, New York.
8. Khan, M. Y. Indian Financial System, Tata McGraw Hill, New Delhi

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.

UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (FINANCE & ACCOUNTING GROUP)

39
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: FINANCIAL MARKETS AND INSTITUTIONS (MAJOR)

Course No.: PSCOTFC352 Maximum Marks: 100

Duration of examination: 3 Hours a) Minor I : 20
Credit: 4 b) Minor II : 20
c) Major Test: 60

(Syllabus for the examination to be held in Dec. 2022, 2023, 2024)

Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application-based questions from Units 3 and
4. Each question carries 10 marks

UNIVERSITY OF JAMMU

40
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (FINANCE GROUP)

TITLE: INVESTMENT MANAGEMENT (MAJOR)

Course No.: PSCOTFC353 Maximum Marks: 100

Duration of examination: 3 Hours a) Minor I : 20
Credit: 4 b) Minor II : 20
c) Major Test: 60

(Syllabus for the examination to be held in December 2022,2023, 2024)

COURSE OBJECTIVES
1. To make the students familiar with the working of securities markets and the instruments traded therein.
2. To provide insights to the students into the strategies followed by investment wizards of the world.
3. To acquaint the students with the procedure to estimate the intrinsic value of securities and net assets value
of mutual funds.
4. To make the students develop the art for selecting an asset mix based on investors time horizon and risk
tolerance.

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. describe the characteristics of various investment alternatives available to investors;
2. calculate the intrinsic value of a stock using the zero growth model, constant growth model and the two
stage growth model. he should also be able to estimate the net asset value of mutual funds;
3. use breadth indicators and market sentiment indicators to assess the technical condition of the market; and
4. assess the impact of asset allocation, sector choice, passive and active strategies used in managing the
portfolio on portfolio performance.
5. act as investment practitioners like equity researchers, portfolio managers, investment counselors and
corporate treasures.

UNIT - I: INTRODUCTION
Basics of investment; Objectives of investments; Classifications of investments; Modes of investment; Scope of
investment management; Factors affecting investment decisions; Process of investment decisions; Difference
between investment &speculation, investment& gambling; Real and financial assets-basics, types and features
of an ideal investment programme.

UNIT - II: VALUATION OF SECURITIES

Basics of securities, types of securities- equity based and debt based; Valuation of securities- bond and equity
valuation; Legal framework of security markets in India; Organized stock exchanges; Trading and operational
mechanism of stock exchanges in India; Listing of Securities; Depositories and depository participants;
Dematerialization; WAP enabled trading; Online trading.

UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (FINANCE GROUP)

41
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: INVESTMENT MANAGEMENT (MAJOR)

Course No.: PSCOTFC353 Maximum Marks: 100

Duration of examination: 3 Hours a) Minor I : 20
Credit: 4 b) Minor II : 20
c) Major Test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

UNIT - III: MUTUAL FUNDS AND SECURITY MARKET ANALYSIS

Mutual funds-concept and origin of the mutual funds; Types of mutual funds; Importance of mutual funds;
Estimation of net asset value of mutual funds; Mutual funds in India; Working of Asset Management
Companies (AMC); Security market analysis – fundamental analysis- economic, industry and company
analyses; Technical analysis – Assumptions of technical analysis, methods of technical analysis, difference
between technical analysis and fundamental analysis; Dow theory- basics and tenets of Dow theory; Random
Walk Hypothesis.

UNIT - IV: INVESTMENT AND TAXATION

Investment management –Portfolio management-basics of portfolio management; Principles of portfolio
management; Ingredients of portfolio management; Selection of portfolio–Markowitz Diversification;
Investment and taxation; Long-term and short-term capital gains; Taxation of capital gains; Dividend taxation;
Interest taxation; Tax saving ideas; Tax free bonds.

Suggestive Readings
1. Chandera, P. Investment Analysis and Portfolio Management. Mc Graw Hill Education, New Delhi.
2. Singh, P. Investment Management. Himalaya Publisher, New Delhi.
3. Francis and Archer. Portfolio Management. Prentice Hall of India, New Delhi.
4. Gupta L.C. Stock Exchange Trading in India. Prentice Hall of India, New Delhi.
5. Singh, H.K. and Singh, M. Mutual Funds in Indian Capital Markets. APH Publisher, New Delhi.
6. Harry, S. Investment Management. Prentice Hall of India, New Delhi.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application-based questions from Units 3 and
4. Each question carries 10 marks

UNIVERSITY OF JAMMU

42
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: ADVANCED COST ACCOUNTING (MINOR)

Course No.: PSCOTFE354 Maximum Marks: 100

Time: 3 Hours Minor 1: 20
Credit: 4 Minor 2: 20
Major Test: 60

(Syllabus for the examination to be held in December 2022,2023, 2024)

COURSE OBJECTIVES
1. To provide the students with an in-depth knowledge of advanced approaches of cost accounting;
2. To enable them to apply costing methods and techniques to assist management for taking appropriate
decisions.
3. To senstitise the students about the standardized principles and methods of cost accounting employed by a
different companies and firms to facilitate inter-firm comparison.
4. To make the students specialized in cost analysis under activity based costing and application of marginal
costing techniques for decision making;
5. To make the students familiar with the factor (constraints) that restrict the organization from getting more of
whatever it strives for, which is usually profit.

COURSE OUTCOMES:
After the completion of this course, the students will be able:
1. demonstrate costing methods and techniques appropriate to a variety of different businesses.
2. have the ability to maintain cost data for inter-firm comparison, comparison of operational efficiency of
individual concerns within the industry and to assist in the fixation of selling price for the industry as a
whole;
3. develop competencies in evaluating the costs and benefits of implementing activity based costing system;
4. adopt CVP analysis to situations in which a product has more than one cost driver; and
5. demonstrate knowledge about the theory of constraints, throughput accounting, target costing, life cycle
costing, value engineering, and value chain analysis.

UNIT - I: INTRODUCTION
Basics of cost accounting; Difference between cost accounting and management accounting, cost accounting
and financial accounting; Elements of costs; Bases of ascertaining costs; Methods of costing: Units of output
costs-operating costs, contract cost, job cost and batch costing-Process costs including equivalent production
and methods of treatment of joint products and by products.

UNIT - II: UNIFORM COSTS, INTERFIRM COMPARISONS AND COST AUDIT

Uniform costing-Basics of uniform costing, uniform costing manual; Inter-firm comparisons-Basics; Procedure
for inter-firm comparisons; Purpose of inter-firm comparisons and problems in inter-firm comparisons; Cost

UNIVERSITY OF JAMMU

43
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: ADVANCED COST ACCOUNTING (MINOR)

Course No.: PSCOTFE354 Maximum Marks: 100

Time: 3 Hours Minor 1: 20
Credit: 4 Minor 2: 20
Major Test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

audit- basics of cost audit, objects of cost audit, important legal provisions of cost audit, cost audit vs. financial
audit

UNIT - III: ACTIVITY BASED COSTING AND MARGINAL COSTING

Activity Based Costing (ABC)- Basics of Activity Based Costing; Stages in Activity Based Costing; Cost
analysis under Activity Based Costing (Practical problems).
Marginal Costing: Basics of Marginal Costing, Distinction between Absorption Costing and Marginal costing,
Contribution, Break even analysis, Margin of safety, Profit Volume graph, Practical application of Marginal
Costing.
UNIT - IV: THEORY OF CONSTRAINTS AND THROUGHPUT ACCOUNTING
Theory of Constraints: Identifying and Exploiting Constraints, Throughput Accounting, Steps in Theory of
Constraints Analysis; Target Costing, Value Engineering, Target Costing and Kaizen Costing; Life Cycle
Costing; Value Chain Analysis.

Suggestive Readings
1. Kishore, R.M. Cost and Management Accounting, Taxmann Publications, New Delhi.
2. Arora, M.N. Cost and Management Accounting. Himalaya Publishing House, New Delhi.
3. Jain, S.P. and Narang, K.L. Cost Accounting. Kalayani Publishers, New Delhi.
4. Sehgal, A. and Sehgal. D. Advanced Accounting. Taxmann, New Delhi.
5. Gupta, R.L. Advanced Cost Accounts. Sultan Chand & Sons, New Delhi.
6. Shukla, Grewal & Gupta. Cost Accounts. S. Chand, New Delhi.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application-based questions from Units 3 and
4. Each question carries 10 marks

UNIVERSITY OF JAMMU
44
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: BEHAVIOURAL FINANCE (MINOR)

Course No.: PSCOTFE355 Maximum Marks: 100

Duration of examination: 3 Hours a) Minor I :20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

COURSE OBJECTIVES
1. To provide understanding about basic concepts of behavioural finance;
2. To acquaint the students with utility theory, emotions and decision making;
3. To impart knowledge about behavioural factors and financial markets
4. To familiarize students with behavioural corporate finance.

COURSE OUTCOMES:
After the completion of this course, the student will be able to:
1. understand the investment decision cycle.
2. compare expected utility theory with other related theories.
3. learn about active portfolio management
4. understand the role of behavioural factors in corporate decision making.
5. demonstrate a basic understanding of mental accounting

UNIT - I: INTRODUCTION
Nature, Scope, objectives and application; Investment Decision Cycle: Judgment under uncertainty; Mental
Accounting; Cognitive information perception; Peculiarities(biases) of quantitative and numerical information
perception; Representativeness; Anchoring; Exponential Discounting; Hyperbolic Discounting; Bounded
rationality in real market conditions.

UNIT - II: UTILITY, EMOTIONS AND DECISION-MAKING

Expected utility theory and rational thought; Expected utility as a basis for decision-making; investor rationality
and market efficiency; Decision making under risk and uncertainty; Experimental measures of risk-related;
Emotional mechanisms in modulating risk-taking attitude; neurophysiology of risk taking; Personality traits and
risk attitudes in different domains.

UNIT - III: BEHAVIOURAL FACTORS AND FINANCIAL MARKETS

Efficient Market Hypothesis; Fundamental information and financial markets; Information available for market
participants and market efficiency; Market predictability; Limits of arbitrage model; Asset management and
behavioural factors; Active portfolio management; Return statistics and sources of systematic
underperformance; Fundamental information and technical analysis

45
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: BEHAVIOURAL FINANCE (MINOR)

Course No.: PSCOTFE355 Maximum Marks: 100

Duration of examination: 3 Hours a) Minor I :20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

UNIT - IV: BEHAVIOURAL CORPORATE FINANCE
Behavioural factors and corporate decisions on capital structure and dividend policy; Capital structure
dependence on market timing; Systematic approach using behavioural factors in corporate decision-making;
External factors and Investor Behaviour: Mechanisms of external factors influence on risk perception and
attitudes; Connection to human psychophysiology and emotional regulation; Active portfolio management:
Source of systematic underperformance.

Suggestive Readings
1. Ackert, L. and Deaves, R. Behavioral Finance: Psychology, Decision Making and Markets. South-Western,
Cengage Learning, Ohio.
2. Forbes, W. Behavioural Finance. Wiley, West Sussex.
3. Kahneman, D. and Tversky, A. Choices, Values and Frames. Cambridge University Press.
4. Shefrin, H. Beyond Greed and Fear: Understanding Behavioral Finance and Psychology of investing.
Oxford University Press, New York.
5. Shleifer, A. Inefficient Markets: An Introduction to Behavioral Finance. Clarendon Press, Oxford.
6. Parikh, P. Value Investing and Behavioural Finance. Tata McGraw-Hill, New Delhi.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application-based questions from Units 3 and
4. Each question carries 10 marks

UNIVERSITY OF JAMMU
46
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (MARKETING GROUP)

TITLE: INTERNATIONAL MARKETING (MAJOR)

Course No: PSCOTMC352 Maximum Marks:100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in December 2022, 2023, 2024)

COURSE OBJECTIVES
1. To impart knowledge about evolution of international marketing and international marketing environment.
2. To acquaint the students with the need for product & service adaptation
3. To design promotion-mix and channels for international markets.
4. To understand the pattern of trade in multinational market groups

COURSES OUTCOMES
After the completion of this course, the student will be able to:
1. assess the impact of culture, political vulnerability legal issues involved in international marketing;
2. interpret and explain the importance of product adaptation;
3. identify, locate and design promotional –mix and channel mix keeping barriers in mind;
4. describe strategic implications for marketing in different market regions across world;
5. understanding the role of multinational regions and market group in international marketing.

UNIT - I: INTERNATIONAL MARKETING AND ITS ENVIRONMENT

Introduction to international marketing; Nature and significance; Stages of international marketing involvement;
International market entry strategies; International marketing environment- Cultural environment, political
environment, legal environment.

UNIT - II: PRODUCT & PRICING DECISIONS

Product planning for global markets; International market segmentation; Standardization Vs. product
adaptation; Management of international packaging, branding and labeling; Approaches to international pricing,
approaches to reduce price escalation; Marketing of services; Dumping and counter trade.

UNIT - III: PROMOTION & CHANNEL DECISIONS

International advertising goals and advertising media; Recruiting sales personnel-Expatriates, virtual
expatriates, local nationals, third party nationals, host country restriction; Motivating and compensating sales
personnel; Sales promotion in international markets; International public relations; International marketing

UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (MARKETING GROUP)

47
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: INTERNATIONAL MARKETING (MAJOR)

Course No: PSCOTMC352 Maximum Marks:100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in December 2022, 2023, 2024)

channel –Channel structure, factors affecting choice of channels; Locating, selecting and motivating channel
members; Import restrictions-Tariffs, exchange permits, quotas, import licenses, standards, boycotts, voluntary
agreements; Terms of sale; Foreign commercial payments-letters of credit, bills of exchange, cash in advance,
open accounts, forfeiting.

UNIT - IV: MULTINATIONAL MARKET REGIONS AND MARKET GROUPS

Pattern of multinational cooperation; Multinational market groups-A brief description of Europe, America,
Africa, Asia, Middle east, Russia; The South Asian Association for Regional Cooperation(SAARC) and
ASEAN; WTO-Role, functions, organizational structure, WTO agreements, WTO & developing countries..
.
Suggestive readings
1. Cateora, P.R, Crilly, M.C and Graham, C. International Marketing, Tata McGraw Hill, New Delhi
2. Varshney, B. International Marketing,S Chand, Delhi.
3. Keegam, W. Global Marketing Management, Pearson, Noida UP
4. Johannson,J.K.Global Marketing, Tata McGraw Hill, New Delhi.
5. Lascu, D-N. International Marketing, Cengage Learning, New Delhi
6.Cherunillam, International Marketing, Himalaya Publishing House, New Delhi

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question carries
10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU

48
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (MARKETING GROUP)

TITLE: SERVICES MARKETING (MAJOR)

Course No: PSCOTMC353 Maximum Marks:100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in December 2022, 2023, 2024)

COURSE OBJECTIVES
1. To familiarize the students with the conceptual framework of services marketing.
2. To impart knowledge about the factors affecting expectations and perceptions of individual behavior.
3. To provide insight to the students about the service recovery mechanism and customer complaint behavior.
4. To acquaint the students about the employee and customer role in service delivery mechanism.

COURSES OUTCOMES
After the completion of this course, the student will be able to:
1. describe the evolution, growth and application of services marketing.
2. understand the factors influencing expectations and perceptions of consumers.
3. understand the role of Relate group behavior & work teams with performance of an organization
4. apply the techniques of conflict management, organizational change & stress management
5. to develop and design marketing strategies for the service products.

UNIT - I: FUNDAMENTALS OF SERVICE MARKETING

Conceptual framework: Service characteristics, classification of services; Growth and importance of services
marketing; Service marketing mix; Differentiating goods from services; Goods/services marketing continuum;
Service quality and service performance models; Servicescape.

UNIT - II: UNDERSTANDING CUSTOMERS

Customer behavior in services; Customer expectations of services: Meaning and types of services expectations,
customers’ zone of tolerance, factors influencing customer expectations of services; Customer perceptions of
services; Customer satisfaction and service quality; E-service quality dimensions for influencing customer
perceptions; Services marketing triangle.

UNIT - III: SERVICE RECOVERY AND CUSTOMER RELATIONSHIP

Services design and development; Service recovery: concept, service switching behavior, complaint types and
action, service recovery strategies; Customer relationship: relationship marketing, strategies and challenges,
relationship value of customer.

49
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (MARKETING GROUP)

TITLE: SERVICES MARKETING (MAJOR)

Course No: PSCOTMC353 Maximum Marks:100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in December 2022, 2023, 2024)

UNIT - IV: SERVICE DELIVERY AND PERFORMANCE

Customer defined standards, Customers’ role in service delivery; Strategies for enhancing customers’
participation; Employees’ role in service delivery; Pricing strategies and approaches; Financial and economic
impact of services.

Suggestive readings
1.Zeithaml, V.A., Bitner, Mary Jo, and Pandit, A. Services Marketing. Tata McGraw Hill, New Delhi.
2. Lovelock, Christopher, Wirtz, Jochen, and Chatterjee, G. Services Marketing: People,
Technology, Strategy. Pearson Education, New Delhi.
3. Payne, A. the Essence of Services Marketing, Prentice Hall of India, New Delhi.
4.Nargundhar, R. Services Marketing. Tata McGraw Hill, New Delhi.
5.Goncalves, K. P.Services Marketing-A Strategic Approach. Prentice Hall International, New Jersey.
6.Jauhari, V.D. Services- Marketing, Operations Management. Oxford University Press, New Delhi.
7. Srinivasan, R.Services Marketing- The Indian Context. Prentice Hall of India, New Delhi.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz, A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU

50
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (MARKETING GROUP)

TITLE: CONSUMER BEHAVIOUR(MINOR)

Course No: PSCOTME354 Maximum Marks:100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in December 2022, 2023, 2024)

COURSE OBJECTIVES
1. To apply buyer behavior concepts to what customers do in "the real world"
2. To improve skills in the research and analysis of customer segments, demand, and market potential
3. To utilize knowledge of buyer behavior to enhance strategic decision making
4. To gain an understanding of the theories and concepts of buyer behavior

COURSE OUTCOMES
After the completion of the course the student will be able to:
1. to develop an understanding about consumer behaviour and its applications in marketing;
2.to demonstrate an understanding of buyer behavior in improved decision making;
3.to understand the role of socio-cultural determinants in consumer choice making;
4.to explore the realities and implications of buyer behavior in materialism context;
5.to develop and design brand loyalty strategies based on consumption pattern of consumers.

UNIT – I: CONSUMER BEHAVIOUR

Consumer Behaviour: Importance and nature of consumer behaviour; Types of consumers and their role;
Consumer behaviour and marketing concept; Changing profile of Indian consumers and impact of
technology. Conducting consumer research – overview of process, complexities and issues consumer
behaviour and marketing strategy.

UNIT – II: CONSUMER AND BUYING DECISION

Consumer Decision Making Process: Buying Motives; Buying Roles; Consumer Buying Process; Levels of
Consumer Decision Making. Individual differences in consumers: Needs and motivation; Perception;
Attitude and attitude change; Learning and learning theories; Personality and life style analysis.

UNIT – III: FACTORS AFFECTING CONSUMER BEHAVIOUR

Socio-Cultural Determinants of consumer behaviour: Family and household influence on consumer buying
behaviour; Group and their influences-WOM and opinion leaders, Social class; Culture and sub-culture.
Cross-cultural dimensions of consumer behaviour.

UNIVERSITY OF JAMMU

51
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (MARKETING GROUP)

TITLE: CONSUMER BEHAVIOUR(MINOR)

Course No: PSCOTME354 Maximum Marks:100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in December 2022, 2023, 2024)

UNIT – IV: CONSUMER BEHAVIOUR MODEL

Models of Consumer Behaviour and Business buying behaviour: An overview of contemporary models.
Marketing, consumer behaviour and society. Consumption and persuasion-Issues of manipulation and long-
term impacts on society and children. Consumer materialism. Consumer behaviour knowledge for public
policy.

Note: Use relevant case studies to support learning in the class.

Suggestive Readings:
1.Schiffman, L.G. and.Kanuk, L.L Consumer Behaviour. Prentice Hall, New Delhi.
2. Engel, J.F., Blackwell, R. D. and Miniard, P.W. Consumer Behaviour. Cengage Learning. Dryden Press,
Chicago.
3. Paul, P.J. and Olson, J. C. Consumer Behaviour and Marketing Strategy, McGraw Hill, New Delhi
4.Assael, H., Consumer Behaviour and Marketing Action; Cengage Learning, Dryden Press, Chicago.
5. Hawkins, D. I., Best, R.J. and Coney, K.A. Consumer Behaviour Implication for Marketing Strategy,
McGraw Hill, New Delhi.
6. Hawkins, D. I, Mothersbaugh, D. L, Mookerjee A, Consumer Behaviour: Building Marketing Strategy,
McGraw Hill, New Delhi.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application-based questions from Units 3 and
4. Each question carries 10 marks.

UNIVERSITY OF JAMMU

52
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (MARKETING GROUP)

TITLE: RETAIL MANAGEMENT (MINOR)

Course No: PSCOTME355 Maximum Marks:100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2022, 2023, 2024)

COURSE OBJECTIVES:
1. To provide the overview of retail management.
2. To impart knowledge about the store location and design for better retail performance.
3. To discuss the retail merchandising, pricing strategies and components of communication mix.
4. To acquaint the students about contemporary areas of retailing.

COURSE OUTCOMES:
After the completion of this course, the students will be able to
1. portray the growth of Indian retail sector;
2. understand the factors influencing store location, layout and design;
3. understand the components of retail mix;
4. familarise with recent trends in retailing and modern retail formats;
5. able to guide the retailers for proper space, layout and store management for the superior customer value.

UNIT - I: OVERVIEW OF RETAILING

Concept and Importance of retailing; Evolution of retailing; Functions of retailers; Classification of retail
outlets; Drivers of retail change in India; Challenges in Retailing; Major retailers in India; Market research for
understanding retail consumers; Retail strategy; issues and challenges in online retailing, Career in Retailing.

UNIT - II: RETAIL LOCATION & DESIGN

Retail Location - Concept, importance, types & factors determining location decision, steps involved in
choosing a retail location; Measurement of success of retail location; Store design- Concept, principles, general
requirements in store design, exterior and interior store design; Types of store layouts; Tools used for visual
merchandising; Common errors in creating display; Techniques of inventory management in retailing; Retail
store operations - Concept, the 5 S’s of retail operations; Measuring retail performance.

UNIT - III: RETAIL MIX

Concept and types of merchandise; Role of branding in retail; Major retail brands; Meaning and steps in
merchandise planning; Concept and process of merchandise sourcing; Retail pricing - Concept, factors
influencing retail pricing; retail pricing policies and strategies; Components of retail communication mix -
Advertising, sales promotion, publicity, public relations, personal selling, social media; Retail logistics.

UNIVERSITY OF JAMMU

53
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM THIRD SEMESTER (MARKETING GROUP)

TITLE: RETAIL MANAGEMENT (MINOR)

Course No: PSCOTME355 Maximum Marks:100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2022, 2023, 2024)

UNIT - IV: CONTEMPORARY AREAS OF RETAILING
Retailing and CRM; Legal and ethics aspects of the retail business; Green retailing; Buyer-supplier relationship;
Reasons for growth of retail malls in India; FDI in Retail sector; Recent trends in retail sector; Application of
technology in retailing; Information system in retailing: tools and techniques; HR practices in Retail - Concept,
significance; key elements of human resource function.

Suggestive reading
1. Chetan, B. Tulip, R., Srivastava, N. V. Retail Management. Oxford University Press, New Delhi.
2. Berman, B. Evans, J. R. Retail Management. Prentice Hall of India, New Delhi.
3. Cox, R., Brittain, P. Retailing. Pearson Education, New Delhi.
4. Pradhan, S. Retailing Management. Tata Mc Graw Hill Education, Chennai.
5. Vedamani, G. G. Retail Management. Jaico Publishing House, Mumbai.
6. Ron H., James R. Retail Management. Tata Mc Graw Hill, Publication New Delhi.

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz, A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU
54
 M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: STRATEGIC HUMAN RESOURCE MANAGEMENT (MAJOR)

Course No: PSCOTHC352 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

COURSE OBJECTIVES
1. To acquaint the students with the concept, components of strategic HRM and strategic alignment.
2. To forecast the human resource needs of the organisation and to learn various employee retention
methods.
3. To equip the students with various HR costs and methods to evaluate these costs.
4. To study various metrics to evaluate various HR initiatives, practices and programmes.

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. identify the key HRM functions and operations as well as recognize the linkages between the
organizational strategies and human resource strategies;
2. use various methods of forecasting the demand and supply of labour within the organisation as well as
outside the organisation;
3. design the process for identifying high potential needs and establish a talent channel to serve the
organisation’s present and future high potential requirements;
4. devise the strategies to reduce various HR costs;
5. to develop the objective metrics to measure these costs.

UNIT - I: INTRODUCTION
SHRM: Concept, role, barriers; Models of SHRM: Best fit model, resource based model, business partner
model, integrative model; HR Strategies: Concept, types of HR strategies, steps in developing HR strategies,
criteria for an effective HR strategy; Strategic HR framework; Aligning HR strategies with business
strategies.

UNIT - II: STRATEGIC HUMAN RESOURCE PLANNING (SHRP)

SHRP: Concept, factors affecting SHRP, problems of SHRP; linkage between levels of business planning
and SHRP; Process of SHRP; Strategic staffing: Strategic selection, reliability and validity measures;
Employee surplus-Redeployment and retraining, downsizing, terminating strategies.

UNIT - III: STRATEGIC HR DEVELOPMENT

Performance management: Concept, purpose, scope, Process; Knowledge management: Concept,
importance, approaches, process; Talent management: Concept, competence mapping, talent identification,
succession planning, talent development and talent retention; Retention strategies: Executive education;

55
 M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: STRATEGIC HUMAN RESOURCE MANAGEMENT (MAJOR)

Course No: PSCOTHC352 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

Flexi-timing; QWL; Work-life balance; Virtual HRM; Autonomous work terms; Employee empowerment;
Performance based compensation.

UNIT - IV: HR COSTS AND EVALUATION TECHNIQUES

HR Costs: Direct and indirect costs, controllable and uncontrollable costs, absenteeism cost, turnover cost,
behavioural costing; HR evaluation: Balanced scorecard, HR scorecard, benchmarking, types of
benchmarking, HR benchmarking, HR accounting; Economic value added (EVA); HR surveys.

Suggestive Readings
1. Jeffery Mello. Strategic Human Resource Management, Thompson, New Delhi
2. Charles Greer. Strategic Human Resource Management, Pearson Education, Asia, New Delhi
3. Aggarwal. Strategic Human Resource Management, Oxford University Press, New Delhi.
4. Garry Dessler. Human Resource Management, PHI, New Delhi.
5. Wanye F. Cascio and RanjeetNambudiri. Managing Human Resources, Tata McGraw Hill Education
Pvt. Ltd., New Delhi.
6. Wayne F. Casciond Herman Aguinis. Applied Pyschology in Human Resource Management, PHI
Learning Pvt. Ltd., New Delhi.
7. Michael Armstrong. Strategic Human Resource Management, Kogan Page Publishers.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3
and 4. Each question carries 10 marks.

UNIVERSITY OF JAMMU

56
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: HUMAN RESOURCE DEVELOPMENT (MAJOR)

Course No: PSCOTHC353 Maximum Marks: 100

Time: 3 hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

COURSE OBJECTIVES
1. The primary purpose of this course is to introduce learners to the basic theories and concepts of human
resource development from a multi-disciplinary perspective.
2. To acquaint the students with the importance of HRD in revitalizing the personnel function.
3. To understand the major shift in emphasis on employees as organisational assets for economic survival
and progression of enterprises.
4. To make students capable of applying the principles and techniques as professionals for developing
human resources in an organization.

COURSE OUTCOME
After the completion of this course the student will be able to:
1. to make student aware of the concepts, techniques and practices of human resource development.
2. to give in-depth knowledge about the HRD systems and brining effectiveness in HRD systems
3. to make students capable of applying the principles and techniques as professionals for developing
human resources in an organization.
4. to be cognizant about the career management and management development practices of organisations.
5. to provide proficiency in handling critical decisions among myriad choices about how to plan for
and affect the evolving lifelong learning needs of their organizations.

UNIT- I: INTRODUCTION
Evolution of HRD; Conceptual framework of HRD: Nature, objectives & goals of HRD; Relationship
between HRM and HRD; HRD functions; Learning & performance wheel; Strategic management and HRD;
Approaches to HRD: Strategic HR, Integrative Framework, Human Capital Appraisal, HRD Scorecard,
People Capital Maturity Model (PCMM); HRD Model: Dovetail Alignment Model, HRD Organisational
Alignment Model.

UNIT-II: HRD SYSTEM

HRD Mechanism: HRD Philosophies, HRD sub-systems, HRD processes, HRD outcomes; HRD climate;
Framework for HRD: Assessing HRD needs; Designing Effective HRD programs: The make versus buy
decisions, selecting the trainer, train the trainer programs; Objective of HRD intervention.

57
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: HUMAN RESOURCE DEVELOPMENT (MAJOR)

Course No: PSCOTHC353 Maximum Marks: 100

Time: 3 hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

UNIT-III: HRD MECHANISMS

Employee socialisation: Concepts & contents of socialisation, stage models of socialisation; Potential
appraisal; Coaching & performance management: Coaching to improve poor performance; maintaining
effective performance and encouraging superior performance; Employee counseling: Employee counseling
programs, employee assistance programs, stress management interventions; Organisational Development
and Change: Model of planned change, types of interventions.

UNIT- IV: CAREER MANAGEMENT

Career Planning: Components of career planning, need for career planning, process of career planning; Career
Development: Stages of life and career development (Levinson’s eras approach to adult development);
Models of career development: Traditional model, contemporary views, individual oriented career
management model, organisationally oriented career management model; Issues in career development;
Management/Executive Development: Management roles and competencies, techniques of
executive/management development; Designing effective management development programme.

Suggestive Readings
1. Pareek, U. and Rao, T.V. Designing and Managing Human Resource System. Oxford and IBH
Publishing W. Pvt. Ltd. Delhi.
2. Werner, J. M. and Randy L. D. HRD. Thomson, South Western
3. Deb T. HRD Theory and Practice. Ane Books, India
4. Tripathi, P.C. Human Resource Development. Sultan Chand & Sons, New Delhi

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.

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58
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: HUMAN RESOURCE DEVELOPMENT (MAJOR)

Course No: PSCOTHC353 Maximum Marks: 100

Time: 3 hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and
4. Each question carries 10 marks.

UNIVERSITY OF JAMMU

59
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: MANAGEMENT OF TRANSFORMATION (MINOR)

Course No: PSCOTHE354 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

COURSE OBJECTIVES
1. To have a deeper understanding of the basics concept of change and change management.
2. Develop a fundamental understanding of processes and strategies of change leadership and cultural
management for organisational transformation.
3. Examine theoretical concepts of business process reengineering for understanding in depth the need
and processes to be redesigned.
4. To understand the framework of transformation in organisations through technology and innovation.

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. utilize change and change management knowledge and skills in designing an action plan for change
for a real-life organisation.
2. prepare a personal plan for growth as a transformational leader.
3. contrast and compare different options of business process reengineering.
4. to make the students develop the art of thinking afresh to provide new solutions to the problems
which can act as benchmark for others to bring transformation in organisations.
5. to develop an understanding of transformation among hr leaders to enable them to pursue changes
and transform as dynamic HR leaders.

UNIT-I: CHANGE AND CHANGE MANAGEMENT

Change: Concept, nature and process of planned change, resistance to change; Models of organisational
change: Process-based change models, content-based change models, individual change models,
integration of change models; Emerging horizons of management in changing environment; Concepts of
transformation vs. change; Change management: change management models, Change management
simulation, Informal networks and managing beyond hierarchy.

UNIT-II: TRANSFORMATIONAL LEADERSHIP AND CULTURE MANAGEMENT

Transformational Leadership, role of transformational leaders in downsizing, mergers and acquisitions,
Leadership from within: Concept, need, characteristics and importance of developing leadership
from within; Steps for developing leadership from within. Transformational leadership, charismatic
vs. non charismatic leadership; Distinction between leadership from without and leadership from

UNIVERSITY OF JAMMU

60
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: MANAGEMENT OF TRANSFORMATION (MINOR)

Course No: PSCOTHE354 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60
(Syllabus for the examination to be held in December 2022, 2023, 2024)

within; Culture management: Cultural values and the impact of culture on management, Cross-cultural
managementmodels, Culture management in Downsizing, Mergers, and Acquisitions.

UNIT-III: BUSINESS PROCESS REENGINEERING

Introduction to business process, core business process, need for process redesign, underlying premises
of BPR, Re-design of business processes to be redesigned, context and considerations for process
redesign, a critical appraisal of BPR; BPR as a tool of managing transformation; Implementation of BPR:
Requirements of BPR implementation, principles of reengineering, use of consultants in BPR, activity
mapping for BPR, benchmarking for BPR; The re-engineering imperative in India; Instances of re-
engineering in Indian organisations;

UNIT-IV: MANAGEMENT OF TRANSFORMATION THROUGH NEW TECHNOLOGY AND

INNOVATIONS
Technological revolution: Adoption and adaptation of technology, problems of technology transfer;
Innovation as a core business process; Building the innovative organisations for management of
transformation; Developing and innovation strategy; Sources of innovation; Innovation networks;
Understanding the technological, human, economic, organisational, social and other dimensions of
innovation; Management of new technology in relation to organisational productivity.

Suggestive Readings
1. Bender, P. Leadership from Within. Macmillan India Ltd., Delhi.
2. Hammer, M. and Champy, J. Reengineering the Corporation. Nicholas Brearley Publishing, London.
3. Jayaraman, M.S., Natarajan, G. and Rangaramanujan, A.V. Business Process Reengineering. Tata
McGraw-Hill Publishing Co. Ltd., New Delhi
4. Kelly, J.N. and Gouillart, F.J. Transforming the Organisation. McGraw -Hill, New York.
5. Khandwalla, P. Turnaround excellence: In sights from 120 cases, Response Book. Sage Publication, New
Delhi.
6. Noori, H. and Radford. Readings and Cases in Management of New Technology. Prentice Hall, New
York.
7. Sawhney, M. and Jeff, Z. The Seven Steps to NIRVANA: Strategic Insights into e- Business
Transformation. Tata McGraw Hill, New Delhi.
8. Whittaker, D.H. Managing Innovations. Cambridge University Press, Cambridge.

UNIVERSITY OF JAMMU

61
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: MANAGEMENT OF TRANSFORMATION (MINOR)

Course No: PSCOTHE354 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60
(Syllabus for the examination to be held in December 2022, 2023, 2024)

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING
The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Unit 3
and 4. Each question carries 10 marks.

UNIVERSITY OF JAMMU

62
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: KNOWLEDGE MANAGEMENT (MINOR)

Course No: PSCOTHE355 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

COURSE OBJECTIVES
1. To have the basic understanding of knowledge management and its relevance in
competitiveenvironment.
2. To understand the entire process of knowledge creation, identification, storage and sharing.
3. To recognize the support system and technology, needed to be aligned together to manage knowledge
management.
4. To throw light on various knowledge management strategies and tools.

COURSE OUTCOMES:
After the completion of this course, the student will be able to:
1. to apply the knowledge management concepts and its techniques in organizations.
2. to enable the students to apply the entire process of knowledge creation, identification, storage and
sharing in various organisations.
3. to relate the knowledge culture, CRM and technology with knowledge management to better the
support system of organisation.
4. to apply the best strategy of knowledge management to face the competitive environment.
5. to prepare HR manager to participate in organisational knowledge management efforts and facilitate
in management of knowledge.

UNIT- I: INTRODUCTION TO KNOWLEDGE MANAGEMENT (KM)

Concept, need, scope and significance of knowledge management; History of knowledge management;
Knowledge dynamics: Knowledge hierarchy; Understanding the difference between data, information and
knowledge; Types of knowledge; Drivers of knowledge management; Challenges of KM implementation;
Approaches of knowledge management; Principles of knowledge management; Role of HR in knowledge
management; Structural and process perspective of knowledge; Aligning knowledge management and
business strategy; Relevance of KM in competitive environment.

UNIT-II: KNOWLEDGE MANAGEMENT PROCESS, CREATION AND INFRASTRUCTURE

Knowledge management process: knowledge identification; Knowledge capture; Knowledge acquisition;
Knowledge creation; Knowledge codification; Knowledge linking and building; Knowledge transfer &
dissemination; Knowledge storage; Knowledge sharing; Knowledge application; Knowledge Management

UNIVERSITY OF JAMMU

63
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: KNOWLEDGE MANAGEMENT (MINOR)

Course No: PSCOTHE355 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

Infrastructure: organisational culture, structure, IT infrastructure, common knowledge, physical

environment.

UNIT-III: KNOWLEDGE MANAGEMENT SUPPORT SYSTEM

Developing knowledge leadership capabilities; Recruiting and selecting knowledge leaders; Strategic
knowledge leaders; Developing a knowledge culture; Knowledge culture enablers; Developing and
maintaining knowledge motivators and other managerial and social infrastructure; Knowledge
community; Customer relationship management and KM; Total Quality Management and KM;
Benchmarking and KM.

UNIT- IV: KNOWLEDGE MANAGEMENT STRATEGIES AND TOOLS

Knowledge Strategies: Knowledge as strategic resource; Knowledge strategies and its evaluation;
Benchmarking; Knowledge audit; Introduction of enabling technologies of KM- big data, cloud
computing, etc; Sustainable knowledge management; Knowledge system design and architecture;
Knowledge maps, implementation and challenges of KM system; Knowledge Management and
Technology: Information Technology and KM - Hardware, Software and Group Ware; E-commerce.

Suggestive Readings
1. Awad, E.M. and Ghaziri, H.M. Knowledge Management. Pearson Education Inc., Prentice Hall
2. Davenport, T.H. and Prusak, L. Working knowledge: How organizations manage what they know.
Harvard Business Press.
3. Debowski, S. Knowledge Management. John Wiley & Sons Australia Ltd.
4. Fernandez, B., Avelino, G. and Sabherwal, R. Knowledge Management Systems. Pearson Education.
5. Khandwalla, P. Corporate Creativity. Mc GrawHill. New Delhi
6. Knowledge Management in Organizations: A Critical Introduction. Oxford University Press, Delhi
7. Managing knowledge work and innovation. Palgrave Macmillan.
8. Newell, S., Robertson, M., Scarbrough, H. and Swan, J. Managing Knowledge Work and Innovation.
Palgrave Macmillan, New Delhi.
9. Wang, K., Hjelmervik, O.R. and Bremdal, B. Introduction to Knowledge Management: Principles and
Practice. Tapir Academic Press.
Note: Latest edition of the books may be preferred.

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64
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER (HRM GROUP)

TITLE: KNOWLEDGE MANAGEMENT (MINOR)

Course No: PSCOTHE355 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major test: 60

(Syllabus for the examination to be held in December 2022, 2023, 2024)

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Unit 3
and 4. Each question carries 10 marks.

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65
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER

TITLE: FINANCIAL POLICIES & PRACTICES

(OPEN COURSE)

Course No.: PSCOTOC 356 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2022, 2023, 2024)

COURSE OBJECTIVES:
1. To understand financial planning and kinds of capitalisation.
2. To explain the pros and cons of long term sources of finance.
3. To describe the various short term sources of finance.
4. To discuss the management of surplus and dividend policy

COURSE OUTCOMES:
After the completion of this course, the students will be able to:
1. Students are able to do financial planning and optimum capitalisation.
2. Understand the relevance of long term financing in firm capital.
3. Describe the applicability of short term financing for liquidity.
4. Properly manage the surplus and its distribution to investors.
5. Able to design the capitalisation of an enterprise for maintain liquidity and solvency.

UNIT - I: FINANCING PLANNING & CAPITALISATION

Concept of investment, financing and dividend decisions; Financial planning: concept, objectives,
essentials; Limitations, financial planning process; Estimating financial requirements – Fixed assets
requirements, intangible assets requirements, current assets requirements; Over-capitalisation - causes,
effects and remedies; Under-capitalisation- causes, effects and remedies; Over-capitalisation vs under-
capitalisation, Optimum capitalisation.

UNIT – II: LONG TERM FINANCE & LEASING

Equity shares – Meaning, characteristics, advantage and disadvantages; Preference shares- Meaning,
characteristics, types, advantages and disadvantages; Debentures – Meaning, characteristics, classification,
procedure of issuing debentures; Venture capital; Leasing – Concept, types, Buy or leasing decisions.

UNIT-III: SHORT TERM FINANCING & WORKING CAPITAL

Short term financing – Concept, characteristics, advantages and disadvantages, sources, concept of trade
credit; bank financing; account receivables, concept and functions of Factoring; Working capital – concept,

UNIVERSITY OF JAMMU
66
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER

TITLE: FINANCIAL POLICIES & PRACTICES

(OPEN COURSE)

Course No.: PSCOTOC 356 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in December 2022, 2023, 2024)

types, determinants, working capital cycle; Approaches of working capital financing; Dimensions of
working capital management.

UNIT - IV: MANAGEMENT OF SURPLUS AND DIVIDEND POLICIES

Retained earnings - Meaning, advantages and disadvantages; Dividend policies: Concept of dividend,
fixed dividend policy, payout ratio; relevance and irrelevance of dividend decisions; factors influencing
dividend policy; Dividend policy in practice.

Suggestive Readings
1. Bhattacharya, H. Working Capital Management: Strategies and Techniques. Prentice Hall, New Delhi.
2. Chandra, P. Financial Decision Making. Prentice Hall, New Delhi.
3. Hampton, J. Financial Decision Making. Prentice Hall, New Delhi.
4. Pandey, I. M. Financial Management. Vikas Publishing House, New Delhi.
5.Van Horne, J. C., Wachowicz Jr, J. M. Fundamentals of Financial Management. Prentice-Hall, New
Delhi.
6. Van Horne, J. C. Financial Management and Policy. Prentice Hall, New Delhi.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Unit 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU
M.COM. THIRD SEMESTER
67
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU

TITLE: CORPORATE PRESENTATIONS

Course No.: PSCOTC360 Maximum Marks: 100

Credit: 4

4d SYLLABIM.COM. FORTH SEMESTER

68
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER

TITLE: INTERNATIONAL BUSINESS (CORE COURSE)

Course No: PSCOTC450 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. To provide students with practical tools and theoretical knowledge related to international trade.
2. To have detailed insights about international business environment.
3. To have deeper knowledge about BoP and Global Trade Settings
4. To have an insight about modes of entry and role of institutional bodies in international business

COURSE OUTCOMES
After the completion of this course, the students will be able to:
1. to explain how international factors affect domestic concerns for the businesses expansion abroad.
2. to explain the key environmental issues related to business operating in other countries and
interrelationship of regional economic integration and economic, political integration
3. to enhance the cognitive knowledge of students regarding global issues and the BoP
4. to explain the main institutions that shape the global marketplace
5. to help students to make a lasting impact on global organizations all while positioning for
professional advancement.

UNIT-I: AN OVERVIEWOF INTERNATIONAL BUSINESS

Introduction: Nature, significance, types of international business, nature of international trade; Theories of
international trade: Mercantilism, Absolute advantage, Competitive advantage, Factor endowment theory,
Product life cycle theory, New trade theory, National competitive advantage; Contemporary causes of
globalisation: Strategic imperatives, environmental causes of globalisation, globalisation and emerging markets;
Global Market places and Business centres.

UNIT – II: LEGAL, TECHNOLOGICAL, ACCOUNTING AND POLITICAL ENVIRONMENT

Legal Environment: Differences in legal systems, domestically oriented laws, laws directly affecting
international business transactions, laws directed against foreign firms, the impacts of MNCs on host countries,
dispute resolution in international business; The Technological Environment: Technology transfer, IPR; The
Accounting Environment: The roots of national differences, differences in accounting practices, impact on
capital markets; The Political Environment: Political risk; International Political Spectrum and Management
Decisions: The political environment of the country of origin, the political environment in the destination
country, the international political environment.

UNIVERSITY OF JAMMU
69
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER

TITLE: INTERNATIONAL BUSINESS (CORE COURSE)

Course No: PSCOTC450 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

UNIT – III: BOP AND GLOBAL TRADE

Components of BOP: current account, capital account, official reserve account, disequilibrium in bop,
correction of disequilibrium; BOP accounting system: The major components of the BOP accounting system,
defining BOP surpluses and deficits; India’s latest BOP Scenario; Trade Performance Index; India in the global
setting: Foreign Trade in India, FDI, FII, EXIM Policy, Composition of trade, Government influence on foreign
trade: Export promotion measures; Culture dynamics in assessing global markets; International cooperation
among nations.

UNIT – IV: ROLE OF INSTITUTIONAL BODIES IN INTERNATIONAL BUSINESS

Intercontinental trading blocks: Policies, motives, trends; Integrated Program of Action (IPA); European Union:
Structure, single market aspect, & its expansion; United Nations; World Bank; International Monetary Fund;
International LabourOrganisation; Asian Development Bank; World Trade Organisation; UNCTAD;
Functioning Regional Economic Arrangements: NAFTA, SAARC, ASEAN, APEC; The international capital
market: Major international banks, Eurocurrency market, global equity markets, offshore financial centres.

Suggestive Reading

1.Daniel J. D. and Radebangh L. H. International Business. Addison Wesley, Pearson Education Limited
2.Griffin and Pustay. International Business: A Managerial Perspective. Global Edition, Prentice Hall
3. Bhalla V.K. International Business Environment and Management. Anmol Publications, New Delhi
4.Sundaram A. K. and Stewart B. International Business Environment,Prentice Hall
5. Subbarao P. International Business. Himalaya Publications
6.Ajitabh. Global Competitiveness. Excel Publications
7.Dewan & Sudarshan International Business Management. Discovery Publications

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.

UNIVERSITY OF JAMMU
70
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER

TITLE: INTERNATIONAL BUSINESS (CORE COURSE)

Course No: PSCOTC450 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3
and 4. Each question carries 10 marks.

UNIVERSITY OF JAMMU
71
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER

TITLE: E-COMMERCE (CORE COURSE)

Course No: PSCOTC451Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. To provide an overview of E-Commerce content and detailed framework
2. To describe the mechanisms, platforms and tools of E-commerce
3. To make students aware about the E-Commerce applications in B2C and B2B
4. To inform students about the innovative E-commerce systems

COURSE OUTCOMES
After the completion of this course the student will be able to:
1. To furnish the detailed knowledge of E-commerce and its intricacies.
2. To provide updated knowledge about the EC activities, support mechanisms, platforms and tools.
3. To sensitize students about the applications of E-commerce
4. To make students aware about E-government, E-learning, C-Commerce and C2C e-commerce
5. To exhibit adeptness in application of e-commerce in wholesaling and retailing

UNIT-I: INTRODUCTION TO ELECTRONIC COMMERCE

E-Commerce: Basics, main activities, goals, technical components, functions; Electronic Markets and
Network; EC Framework; Classification of EC by the Nature of the
Transactions and the Relationships Among Participants; Drivers of E-Commerce; The Digital and Social
Worlds: Economy, Enterprises and Society; EC Business Models.

UNIT-II: ELECTRONIC COMMERCE: MECHANISMS, PLATFORMS AND TOOLS

Electronic Commerce Mechanism: An Overview; EC Activities and Support Mechanisms; The online
purchasing process; E-marketplaces: electronic markets, components and the participants in E-
marketplaces; Disintermediation and Reintermediation; E-Commerce Platforms: Virtual World as an E-
Commerce platform; Emerging EC platforms: Augmented Reality and Crowdsourcing; The Future: Web
3.0, Web 4.0, Web 5.0; The Technological Environment.

UNIT – III: ELECTRONIC COMMERCE APPLICATIONS

Retailing in E-Commerce products and Services: Internet Marketing and B2C Electronic Retailing; E-
Tailing business models; B2B E-Commerce: Concept, characteristics and models, one to many-sell side E-

UNIVERSITY OF JAMMU

72
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER

TITLE: E-COMMERCE (CORE COURSE)

Course No: PSCOTC451Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

marketplaces, e-auctions; one from many-e-procurement from buy side; B2B exchanges; B2B Portals and
directories; B2B in Web2.0 and social networking.

UNIT – IV: INNOVATIVE ELECTRONIC COMMERCE SYSTEMS

E-Government: Government to citizens, government to business, government-to-government, government
to employees and internal efficiency & effectiveness, implementing e-government, transformation e-
government, e-government and social networking, m-government; E-learning: concept, social networks &
e-learning, learning in virtual world and second life, virtual interactive simulation, e-learning managements
systems; Collaborative Commerce: Essentials, elements, processes, collaboration hubs, barriers to C-
Commerce; C2C E-commerce: C2C applications.

Suggestive Readings
1. Turban, E., King, D., McKay, J., Marshall, P., Lee, J., &Viehland, D. Electronic Commerce: A
Managerial Perspective. Pearson, New Delhi.
2. Murthy G.S.V. E-Commerce Concepts, Models, Strategies. Himalaya Publishing House, New Delhi.
3. Bajaj K. K. and Nag D. E- Commerce. Tata McGraw-Hill Education, New Delhi
4. Schneider G. P. Electronic Commerce. Cengage Learning, Dryden Press, Chicago
5. Chand S. E-Commerce, Fundamentals & Applications. Wiley, India.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application-based questions from Units 3
and 4. Each question carries 10 marks

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73
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: INTERNATIONAL FINANCE (MAJOR)

Course No: PSCOTFC452 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. Familiarisation with the concepts of international finance.
2. Focus on Forex Markets and Monetary System
3. Understand the regulatory framework of International finance
4. Provide an in-depth understanding of the process and techniques used to make international
investment decisions.

COURSE OUTCOMES
After the completion of the course the student will be able to:
1. to disseminate knowledge about the international financial institutions and major reforms in
international finance.
2. to acquaint students with forex markets participants, risks, hedging process & instruments.
3. to help students understand about the regulatory bodies, their working and functions.
4. to evaluate and analyse the foreign investment projects
5. to provide knowledge about the various tools to find the exchange rates, compare inflation rates, get
an idea about investing in international debt securities, ascertain the economic status of other
countries and judge the foreign markets.

UNIT-I CONCEPT AND NATURE OF INTERNATIONAL FINANCE

Overview of International finance: Concept, nature, scope, significance, role of financial manager; Finance
function: Financial firm, non-financial firm; International financial institutions: Role of IMF, WTO & World
Bank; International monetary reforms, International liquidity; Special Drawing Rights (SDRs): Uses,
Limitations; Prerequisites for making India as an international financial center.

UNIT-II FOREIGN EXCHANGE MARKETS AND MONETARY SYSTEM

Concept of foreign currency and foreign transactions; Foreign sector and forex markets: Bank’s purchase and
sale, instruments of credit traded, foreign exchange market components; Role of participants of foreign
exchange markets; Currency Derivatives: Forwards, futures, options & swaps; Emerging importance of Indian
rupee; Exchange Rate Mechanism: Forces of demand and supply, Gustav’s theory; Indian foreign exchange
market: Exchange rate system in India, Fixed Vs. fluctuating exchange rates.

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74
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: INTERNATIONAL FINANCE (MAJOR)

Course No: PSCOTFC452 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

UNIT- III REGULATORY FRAMEWORK OF INTERNATIONAL FINANCE

Exchange Control Regulations: RBI as exchange control authority, authorized dealers, money changers, foreign
currency accounts, non-resident accounts; Export Credit Guarantee Corporation (ECGC); Exim Bank;
Convertibility; Export and import financing mechanism: Buyers' credit, suppliers' Credit; Exposures:
Transaction exposure, economic exposure, translation exposure.

UNIT-IV FINANCIAL MANAGEMENT OF THE MULTINATIONAL FIRM

Foreign Investment: Approaches to international business; ADRs, GDRs, ECBs, FDI: Relevant theories of FDI;
Evaluating direct investment projects: International capital budgeting, Project evaluation criteria, ARR, NPV
method, PI method, IRR method; Country risk analysis: Political, social, economic risks, reaction to risks, need
for risk evaluation; International taxation: Double taxation avoidance agreements.

Suggestive Readings
1. Avadhani, V. A. International Finance. Himalaya Publications, New Delhi.
2. Apte, P.G. International Finance. Tata McGraw Hill, New Delhi.
3. Moosa, I. A. International Finance. Tata McGraw Hill, New Delhi.
4. Sharan, V. K. International Finance. PHI, New Delhi.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question carries
10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU

75
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: MANAGEMENT CONTROL SYSTEM (MAJOR)

Course No: PSCOTFC453 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. To provide knowledge, insight & analytical skills related to how a corporation's senior executives design &
implement the ongoing management systems that are used to plan & control the firm performance
2. To acquire knowledge and skills to excel in the area of management control systems.
3. To equip the students with analytical and evaluation abilities to evaluate the management controls and
budgetary systems.
4. To make the students to apply different management styles in the organization for an efficientand
effective control.

COURSE OUTCOMES
After the completion of the course the student will be able to:
1. describe models and methods relating to reporting, communication, decision making and accountability in
the management control area;
2. apply models and methods of management control in different area and will be able to show how models and
methods in management control can be used to implement organizational changes;
3. understand how the managers of different responsibility centres creates a balance between benefits and costs
in making the decisions which are important for the company;
4. understand how transfers occurs between different subsidiaries of the same parent company and how transfer
pricing helps in avoiding or reducing tax thereby decreasing cost of production and increasing profit;
5. evaluate two or more alternatives such as make or buy, own or lease, retain or replace, repair or renovate,
now or later etc., leading to a final choice, popularly known as alternative choice decisions.

UNIT-I: FUNDAMENTALS OF MANAGEMENT CONTROL

Nature of Management Control Systems – Basic concepts – Boundaries of Management Control – Impact of the
Internet on Management Control – Management control environment- Goal congruence – Informal factors that
influence goal congruence – Formal control systems- types of organizations – Functions of the controller –
Performance measurement – Difficulties in implementing performance measurement systems – interactive
control.

UNIVERSITY OF JAMMU

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: MANAGEMENT CONTROL SYSTEM (MAJOR)

Course No: PSCOTFC453 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

UNIT-II: STRATEGIC PLANNING AND MANAGEMENT CONTROL

Basics of responsibility accounting; Steps involved in responsibility accounting; Responsibility centres –
Revenue centres – Expenses centres- Administrative and support centres – Research and Development centres –
Marketing centres- Profit centres- General considerations- - Business units as profit centres – Other profit
centres- Measuring profitability – Transfer pricing – Basics of transfer pricing , Methods of transfer pricing

UNIT-III: BUDGETING AS A TOOL FOR MANAGEMENT CONTROL SYSTEM

Budgeting basics; Budgeting and forecasting; Budgetary control; Budgeting process; Organization for
budgeting; Elements of a successful budgeting plan; Budget centres; Limiting or principal budgeting factor;
Types of budgets-sales budget, production budget, production cost budget, direct material budget, direct labour
budget, factory overhead budget, ending inventories budget, cost of goods sold budget, selling expenses budget,
administrative expenses budget, capital expenditure budget, research and development budget, cash budget,
Zero base budgeting (ZBB); Revision of budgets; Preparation of flexible budget and cash budget.

UNIT-IV: ALTERNATE CHOICE DECISIONS

Alternate choice decisions: Differential cost analysis-basics; Types of choice decisions—make or buy decisions,
add or drop product decisions, sell or further process decisions, operate or shut down decisions; Pricing of
special orders; Replace or retain plant &equipments; Practical problems- evaluation of alternate choice
decisions.

Suggestive Readings
1. Robert, N. A. & Vijay G. Management Control Systems. The McGraw-Hill, New Delhi.
2. Maciariello, J. A. & Kirby, C. J. Management Control System. Prentice Hall of India, New Delhi.
3. Sharma, S. Management Control System. Tata Mc Graw Hill Publishing Co., New Delhi.
4. Lal, J. Accounting for Management. Himalaya Publishing House, New Delhi.

Note: Latest edition of the books may be preferred.

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77
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: MANAGEMENT CONTROL SYSTEM (MAJOR)

Course No: PSCOTFC453 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz, A, B, C & D
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU

78
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: FINANCIAL PLANNING (MINOR)

Course No: PSCOTFE454 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. To provide understanding to the students about need of financial planning.
2. To acquaint the students with risk analysis and insurance planning.
3. To impart knowledge about various retirement plans and employee benefits.
4. To familiarize students with tax, estate and advance financial planning.

COURSE OUTCOMES
After the completion of this course students will be able to:
1.understand the basic premise of financial planning,
2.analyse risk and devise appropriate insurance plans,
3. learn about retirement planning and employee benefits;
4. understand taxation principles related to financial planning;
5. describe ethical & business aspects of financial planning.

UNIT – I INTRODUCTION TO FINANCIAL PLANNING

Concept; Financial Planning Process; Client interactions; Time value of money applications; Cash flow and
debt management; Asset acquisition; Education planning; Overview of risk management; Investment planning;
Retirement planning; Special circumstances; Ethics and business aspects of financial planning.

UNIT – II RISK ANALYSIS AND INSURANCE PLANNING

Risk management and insurance decisions in personal financial planning; Identifying client’s exposure to
mortality, health, disability, property, liability and long term care risk; Selecting the appropriate risk
management technique; Insurance pricing; Insurance policies and Strategies: General insurance, life insurance,
motor insurance, medical insurance, insurance of business risk and regulation of insurance industry.

UNIT – III RETIREMENT PLANNING AND EMPLOYEE BENEFITS

Concept; retirement need analysis techniques; Process of retirement planning; Development of retirement plans;
Retirement schemes: Employee provident fund, public provident fund, superannuation fund, gratuity;
Retirement products available in the market; Pension reforms in India; OECD guidelines for Pension fund
governance; Regulatory framework of Retirement Plans: Regulation of pension sector, pension plans, annuities
of life insurance companies and mutual funds, superannuation funds.

79
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: FINANCIAL PLANNING (MINOR)

Course No: PSCOTFE454 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

UNIT – IV TAX, ESTATE AND ADVANCE FINANCIAL PLANNING

Principles of taxation; Taxable income; other principles of taxation; Taxation of direct investments; Taxation of
pooled investments; Self assessment and Payment of Income tax; Capital gains tax; Tax Avoidance vs Tax
Evasion; Estate Planning: Will; Other modes of estate transfer; Administration of an estate; Other methods of
Passing Assets; Power of Attorney, Tax Planning through Wills and trusts; Advance financial Planning:
Establishing client partner relationships; Analyse client objectives, need and financial situation; Developing,
implementing and monitoring financial plan.

Suggestive Readings
1. Sinha, M. Financial Planning- A Ready Reckoner. Tata McGraw-Hill, New Delhi.
2. Singhania, V.K. & K. Singhania, Direct Taxes Law and Practice. Taxmann, New Delhi.
3. Bodie, Z., A. Kane, A.J. Marcus & P. Mohanty. Investments. McGraw-Hill, New Delhi.
4. Indian Institute of Banking and Finance, Introduction to Financial Planning. Taxmann, New Delhi.
5. Indian Institute of Banking and Finance, Risk Analysis, Insurance and Retirement Planning. Taxmann,
New Delhi.
6. Indian Institute of Banking and Finance, Investment Planning, Tax Planning and Estate Planning.Taxmann,
New Delhi.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz, A, B, C & D
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU

80
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: FINANCIAL ECONOMETRICS (MINOR)

Course No: PSCOTFE455 Maximum Marks: 100

Time: 3 Hours a) Minor 1: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. To make the students familiar with the basic concepts of econometrics.
2. To sensitize the students about the postulation and testing of hypotheses pertaining to economic issues or
problems.
3. To provide the students a thorough grounding of the basic econometric techniques and their applications
and equip them with a broad knowledge of regression analysis relevant for analyzing economic data.
4. To build confidence among students to interpret and critically evaluate the outcomes of empirical analysis
by using standard econometrics techniques.

COURSE OUTCOMES
After the completion of this course, the students will be able to:
1. have a deeper understanding of basic concepts of econometrics and have greater confidence in its
application;
2. interpret and critically evaluate the outcomes of empirical analysis by using standard econometrics
techniques;
3. learn appropriate alternatives to ordinary least squares, when assumptions underlying the classical linear
regression model are violated.
4. use a statistical/econometric computer package to estimate an econometric model in computer software like
EVIEWS, STATA and Gretel; and
5. act as a professional economist for the government, nongovernment and the corporate sectors.

UNIT-I INTRODUCTION
Basics of econometrics; Scope of econometrics; Methodology of econometrics; Types of econometrics;
Difference between econometrics and statistics; Nature and source of data used for economic analysis, the
accuracy of the data; Basics of regression; Two variable regression model-assumptions, estimation through
OLS; Properties of estimates-Gauss Markov Theorem; Concept and derivation of R2 and adjusted R2; Deviation
from classical linear regression-assumptions and GLS.

UNIT-II PROBLEM WITH REGRESSION ANALYSIS

Problem with regression analysis- problem of heteroskedasticity-nature, test, consequences and remedial
measures; Problem of autocorrelation-nature, test, consequences and remedial measures; Problem of

UNIVERSITY OF JAMMU

81
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (FINANCE & ACCOUNTING GROUP)

TITLE: FINANCIAL ECONOMETRICS (MINOR)

Course No: PSCOTFE455 Maximum Marks: 100

Time: 3 Hours a) Minor 1: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

Multicollinearity- nature, test, consequences and remedial measures; Model mis-specification verses pure
autocorrelation, OLS verses FGLS and HAC; Co-existence of autocorrelation and heteroskedasticity.

UNIT-III REGRESSION WITH QUALITATIVE VARIABLE

Dummy variables- Basics, testing structural stability of regression models; Dummy variable trap, basics of trap,
regression with dummy dependent variables; LMP Model-logit, grouped logit, probit and tobit model- their
applications; Modelling count data, poission model.

UNIT-IV TIME SERIES ECONOMETRICS

Time series analysis-Basics of time series; Utility of time series; Components of time series- secular trend,
seasonal variations, cyclical variations, irregular variations, preliminary adjustments before analysing time
series; Time series econometrics-Stochastic processes; Stationary stochastic processes; Non stationary
stochastic processes; Random walk models; Co-integration; Deterministic and stochastic trends; Unit root tests;
Approaches to economic forecasting, AR, MA and ARIMA modelling of time series data.

Suggestive Readings
1. Christopher, D. Introduction to Econometrics. Oxford Publishing House, New Delhi.
2. Gujarati, D.N., &Sangeetha. Basic Econometrics. Tata McGraw-Hill Publishing Company, New Delhi.
3. Baltagi, B. Basic Econometrics. Springer, New Delhi.
4. Ramu, R. Introductory Econometrics with Applications. South-Western College Publishing Company, USA.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz, A, B, C & D
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

UNIVERSITY OF JAMMU

82
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (MARKETING GROUP)

TITLE: BRAND MANAGEMENT (MAJOR)

Course No: PSCOTMC452 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60
(Syllabus for the examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1.To familiarized the students with the brand fundamentals.
2.To impart knowledge about the brand equity models.
3.To provide insight to the students about the brand leveraging and positioning.
4.To acquaint the students about brand strategies and brand performance

COURSE OUTCOMES
After the completion of this course the student will be able to:
1. describe the role of brand fundamentals;
2. understand the significance of components of brand equity models;
3. relate brand leveraging and brand hierarchy;
4. understand the implementation of integrated marketing communication and brand strategy,
5. able to use qualitative and quantitative methods to measure brand equity and value.

UNIT - I: BRAND FUNDAMENTALS

Brands and brand management: concept and importance of brands; Branding challenges and opportunities
and types; Brand elements - brand names, symbols and slogans; Brand naming characteristics– memo
ability, meaningfulness, likeability, transferability, adaptability, protect ability; Brand personality; Strong
brand; Brand management process.

UNIT - II: BRAND EQUITY MODELS

Brand equity concept and Models; Loyalty: Maintaining and enhancing brand loyalty; Brand awareness:
Meaning and role of brand awareness in building brand equity; Perceived quality: Meaning, role of
perceived quality in generating brand equity; Brand association: Role of brand associations in creating
brand equity; Types of brand associations: Product attributes, intangibles, customer benefits, relative price,
use/application, user/customer, company, country of origin. Building a strong brand: Brand salience, brand
performance, brand imagery, brand judgments, brand feelings and brand resonance.

UNIT - III: BRAND POSITIONING & BRAND LEVERAGE

Brand positioning: identifying and establishing brand positioning; Positioning guidelines–choosing points
of parity and points of differentiation; Establishing points of parity and points of differentiation; Brand
hierarchy: concept & guidelines, secondary association-company co-branding, change of co - branding
ingredient raids, elementary endorsement events.

UNIVERSITY OF JAMMU
83
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (MARKETING GROUP)

TITLE: BRAND MANAGEMENT (MAJOR)

Course No: PSCOTMC452 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

UNIT - IV: INTEGRATED MARKETING COMMUNICATION & BRAND STRATEGIES AND

PERFORMANCE
Integrating marketing communications to build brand equity; marketing communication options;
Developing integrated marketing communication programs; branding strategies: brand architecture; brand
hierarchy; designing a branding strategy; brand extension – advantages and disadvantages; Brand
valuations: financial brand valuation; Comparative and holistic methods; Qualitative research techniques
and quantitative research techniques.

Suggestive Readings
1. Keller, K.L., Parameswaram, M.G. and Jaccob, I. Strategic Brand Management. Pearson Prentice Hall,
Noida.
2. Aaker, D. A. Managing Brand Equity. The Free Press. New York.
3. Kapferer, J.N. The New Strategic Brand Management. Kogan Page, London.
4. Kumar, R. Managing Indian Brands, Vikas Publishing House, New Delhi.
5. Gupta, S.S. Brand Positioning.Tata McGraw-Hill, New Delhi.
6. McDonald, M.and De Chernatony L. Creating Powerful Brands. Amazon. co.uk

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz, A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application-based questions from Units 3 and
4. Each question carries 10 marks.

84
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (MARKETING GROUP)

TITLE: STRATEGIC MARKETING(MAJOR)

Course No.: PSCOTMC453 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in Dec. 2023,2024, 2025)

COURSE OBJECTIVES
1. To provide understanding to the students about marketing strategy and its dimensions.
2. To acquaint the students with strategic capabilities and analysis.
3. To impart knowledge about marketing capabilities and investment.
4. To familiarize students with the emerging issues in strategic marketing.

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. understand the strategy content and process perspective;
2. know about the strategy selection and portfolio analysis;
3. recognise the role of customer relation strategy;
4. define and explain emerging issues such as social media marketing and interactive marketing;
5. understand the relevance of indicators such as customer lifetime value and customer referral value.

UNIT I: MARKETING STRATEGY AND ITS DIMENSIONS

Concept of marketing strategy; Strategy content and process perspective; Marketing strategy: Performance
relationship; Sustainable competitive advantage; Competitive marketing behavior; Comparative advantage
theory of competition; Emerging markets strategies; Rural marketing as a strategy; Concept of bottom of the
pyramid marketing; Cause-related marketing; Green marketing strategy; Digital marketing.

UNIT II: STRATEGIC CAPABILITIES AND ANALYSIS

Strategy selection; Portfolio analysis; Strategic positioning; Development and selection of a strategic position;
Market entry strategy; Product strategies; Pricing strategies; Distribution strategies; Promotion strategies;
Measuring marketing strategies performance; Strategic analysis: Analysis of customers, competitors, market
and environment; Corporate appraisal: SWOT and TOWS analysis.

UNIT III: MARKETING CAPABILITIES AND INVESTMENT

Marketing analytics and Marketing capabilities; Market driven organizations; Market orientation: Concept and
its linkages with performance, Different schools of thought; Internal market orientation; First mover advantage:
Merits and demerits; Customer relationship strategy: Role of trust, commitment and loyalty; Metrics for
customer relationship marketing (for e.g., Net promoter score); Return on marketing investment; Brand

85
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (MARKETING GROUP)

TITLE: STRATEGIC MARKETING(MAJOR)

Course No.: PSCOTMC453 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in Dec. 2023, 2024, 2025)

marketing; Customer equity and brand equity; Customer engagement; Customer lifetime value (CLV);
Customer referral value (CRV); Customer profitability analysis.

UNIT IV: EMERGING ISSUES IN STRATEGIC MARKETING

Service dominant logic of marketing; Co-creation of value; Co-opting customer competence; Concept of service
innovation; Convergence marketing; Viral marketing; Social media marketing; Interactive marketing; Service-
profit chain; Customer engagement and employee engagement; Marketing strategies for internet, mobile,
telephone, debit/ credit card services.

Suggestive Readings
1. Kotler, P. Marketing Management: Analysis, Planning & Control, PHI.
2.Kazmi, A. Business Policy & Strategic Management, McGraw Hill. New Delhi.
3.Cravens, D.W. & N. F. Piercy, Strategic Marketing, McGraw Hill, New Delhi.
4.Walker, O. H. Boyd Jr., J. Mullins & J. Larreche, Marketing Strategy- A Decision-Focused Approach
McGraw-Hill. New Delhi.
5.West, D. J. Ford & E. Ibrahim, Strategic Marketing Management: Creating Competitive Advantage, Oxford
University Press. Oxford.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of three sections viz, A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Units 3 and 4.
Each question carries 10 marks.

86
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (MARKETING GROUP)

TITLE: BUSINESS-TO-BUSINESS MARKETING (MINOR)

Course No: PSCOTME454 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. To provide understanding to the students about basic concepts of business marketing.
2. To acquaint the students with product, branding and pricing strategies followed in business marketing.
3. To impart knowledge about business marketing communications.
4. To familiarize students with the planning, implantation and sustainability issues in business marketing.

COURSE OUTCOMES
After the completion of this course, the students will be able to:
1.understand the differences between consumer and business marketing;
2. know the product, branding and pricing strategies adopted in business markets;
3.recognise the role of sales promotion, public relations, publicity and direct marketing in business
marketing;
4.understand strategic planning at corporate and business unit levels;
5. explain the issues of sustainability in business marketing.

UNIT – I: INTRODUCTION
Business marketing: concept, significance, customer value, difference between business and consumer
marketing, industrial demand; Types of business customers; Classification of Industrial products and
services; Marketing strategies for different customers and product types; Business customers’ purchasing
orientations; Purchasing practices of business customers; Environmental analysis in business marketing;
Organisational buying behaviour: purchasing objectives, buying process, buying situations, buygrid
framework, multiple buying influences and models of organisational buying behaviour.

UNIT – II: PRODUCT, BRAND STRATEGY AND PRICING

Product and Brand Strategy: concept, product strategy, strategies based on new product life cycle,
developing product strategies for existing brands, branding in business markets, new product development,
high-tech marketing, impact of technology adoption life-cycle, product and service quality; Pricing in
business marketing: concept, factors influencing pricing decision, pricing methods, pricing strategies,
pricing policies, commercial terms and conditions in industrial markets; role of leasing.

UNIVERSITY OF JAMMU

87
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (MARKETING GROUP)

TITLE: BUSINESS-TO-BUSINESS MARKETING (MINOR)

Course No: PSCOTME454 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in May 2023, 2024, 2025)

UNIT – III:BUSINESS MARKETING COMMUNICATIONS

The hierarchy of effects; Developing the business communication programme; Role of advertising, sales
promotion, public relations, publicity and direct marketing in business marketing; Personal selling: role of
personal selling, trends in personal selling in business markets, distinctive characteristics of industrial
salesperson, organisational buying behaviour and personal selling, ethical issues in personal selling function
selling process, sales force organisation, management of sales force, deployment of sales force; Key account
management.

UNIT – IV:PLANNING, IMPLEMENTATION, CONTROL AND ISSUES OF SUSTAINABILITY

IN BUSINESS MARKETING
Characteristics of Market-Oriented organisations; Role of marketing in strategic planning; Strategic
planning at corporate level and business unit level; Developing a business marketing plan; Building block of
successful implementation; Effective implementation and the Indian ground reality; Implementing and
controlling marketing plan; Corporate social responsibility and issues of sustainability; Ethical aspects in
business marketing.

Suggestive Readings
1. Havaldar, K. K. Business Marketing Text and Cases. McGraw Hill Education, New Delhi.
2. Fill, C. and K. E. Fill. Business to Business Marketing, PHI, New Delhi.
3. Wright, R. Business-to-Business Marketing, PHI, New Delhi.
4. Coe, J.M. The Fundamental of Business-to-Business Sales & Marketing, McGraw Hill, New Delhi.
5. Sarin, S. Business Marketing Concepts and Cases, McGraw Hill Education, New Delhi.
Note: Latest edition of the books may be preferred.
NOTE FOR PAPER SETTING
The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks
.Section D: This section comprises two compulsory integrated/application-based questions from Units 3 and
4. Each question carries 10 marks.
UNIVERSITY OF JAMMU

88
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (MARKETING GROUP)

TITLE: SUPPLY CHAIN MANAGEMENT (MINOR)

Course No: PSCOTME455 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. To delve deeper into the theory and application of supply chain management in business setting.
2. To illustrate the value of material handling, warehousing, inventory, transportation management in
creating an efficient supply chain.
3. To apply strategic decision in optimizing processes to control costs and meet customer expectations.
4. To make the students familiar with the usage of technology for providing solutions to the problems in
business.

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. confidently understand the concept and value of supply chain management in business;
2. identify the optimal –mix of material handling, warehousing, inventory, transportation in supply chain
process;
3. manage supply chain operations to ensure a flow of products and services to deliver what the customer
want, at the price they want and the quantity they need;
4. describe the relevance of IT usage in supply chain management;
5. to develop and design supply chain management to deliver products including service products
seamlessly.

UNIT-I: INTRODUCTION TO SUPPLY CHAIN MANAGEMENT

Concept, need, growth, function ,scope of supply chain; Supply chain management as a
management philosophy; Strategic decision in supply chain; Integrated supply chain; Value chain
for supply chain management; Logistics resource management : Utilising technology to enhance
logistics competitive advantage, defining LRM, defining LRM in the age of the global internet,
understanding third party logistics network.

UNIT-II: COMPONENTS OF SUPPLY CHAIN MANAGEMENT

Materials management – Concept, importance, integrated approach to materials management, material
planning; Inventory management- Concept, classification of inventories, Economic order quantity;
Warehouse functionality, warehouse operating principles, classification – Private, public, contract

89
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (MARKETING GROUP)

TITLE: SUPPLY CHAIN MANAGEMENT (MINOR)

Course No: PSCOTME455 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

warehouse, planning the distribution warehouse; Transportation-Economic factors of transportation, rating

systems, transport documentations, modes of transport; Demand forecasting in supply chain.

UNIT-III: SUPPLY CHAIN STRATEGIES & CUSTOMER MANAGEMENT

Strategic decision in supply chain; Supply chain strategies-Cycle view, push & pull view; Achieving
strategic fit; Supply chain drivers and obstacles; Supply chain performance measurement: The balanced
score card approach, performance metrics; Customer and service management: Utilising CRM to drive
value to the customer, creating the customer-centric supply chain, applying technology to CRM, CRM and
the supply chain, new concepts in customer management technologies.

UNIT IV: SUPPLY CHAIN AND IT

The role of IT in supply chain, uses of IT in inventories, transportation & facilities within a supply chain;
Supply chain information system design –Planning ,capacity ,performance requirement ,manufacturing
requirement ,operation ,transportation ,inventory development ; Decision support systems for SCM-
Introduction, components, types, processing information, specific types of DSS; E-Business –Role in
supply chain, framework, impact on cost.

Suggestive Readings
1. Bowersox, D. J. and Donald. J. Claoss. Logistical Management-The integrated Supply Chain Process,
TATA Mc-Graw Hill, New Delhi.
2. Mohanty, R.P. and S.G.Deshmukh. Essentials of Supply Chain Management. Jaico Publishing House,
New Delhi
3. Jhamb,L.C. Inventory Management. Himalaya Publishing House, New Delhi.
4. Chopra,S. and Peter Meindle.Supply Chain Management. PHI, New Delhi.
5. David, S., Levi, D., Kamiusky, P. and Edith, S. Designing & Managing the SupplyChain. Tata Mc-Graw
Hill, New Delhi.

Note: Latest edition of the books may be preferred

90
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (MARKETING GROUP)

TITLE: SUPPLY CHAIN MANAGEMENT (MINOR)

Course No: PSCOTME455 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2
marks.
Section C: This section comprises two questions from Units 3 and 4 with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application-based questions from Units 3 and
4. Each question carries 10 marks.

UNIVERSITY OF JAMMU

91
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: LEGAL AND SOCIAL SECURITY (MAJOR)

Course No: PSCOTHC 452 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. Comprehension of industrial relations and social security.
2. Equip students with knowledge of acts relating to safe working conditions and benefits
3. Understand the regulatory framework of compensation and provident fund.
4. Provide legal understanding of the issues relating to safety of children and women working in organizations

COURSE OUTCOMES
After the completion of this course, the student will be able to:
1. to equip the students with the knowledge of social security and industrial relations;
2. to apprise students with factories act, minimum wages act, payment of gratuity act and payment of bonus
act.
3. to help students apprehend about the regulations relating to compensation and provident fund;
4. to appraise students about the employee state insurance act and laws relating to safe working conditions for
children and women;
5. to make students proficient in understanding the regulations of several state and federal specific programs
that focus on health care, disability, insurance, welfare and help for the needy.

UNIT-I: INTRODUCTION TO INDUSTRIAL RELATIONS AND SOCIAL SECURITY

Social Security: Social security in welfare state; Social security and labour welfare in India; International norms
on social security for labour: the ILO Conventions and recommendations on social security, Comparison of
minimum standards of ILO and standards envisaged in Indian Legislation; Industrial relations: Introduction &
approaches; Dunlop Model; Causes & effects of poor industrial relation in India.

UNIT-II: SOCIAL SECURITY LEGISLATION IN INDIA-I

The Factories Act, 1948: Scope, latest amendments, general duties of the occupier, and the inspecting staff,
special provisions regarding health, safety & welfare of workers, penalties and procedures; Minimum Wages
Act, 1948: Meaning of ‘wage’ under the Act, procedure for fixing minimum wage, authorities under the Act;
Payment of Gratuity Act, 1972: Scope of the Act, meaning of employee, employer, continuous service,
Recovery of gratuity, computation of gratuity, Role of Inspector and his powers and functions; Payment of
Bonus Act, 1965: Scope of the Act, definitions of wage, allocable Surplus; Eligibility for bonus, minimum
and maximum bonus.

92
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: LEGAL AND SOCIAL SECURITY (MAJOR)

Course No: PSCOTHC 452 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in May 2023, 2024, 2025)

UNIT-III: SOCIAL SECURITY LEGISLATION IN INDIA-II

Employee’s Compensation Act, 1923: Objectives, injuries compensated under the act: death, permanent total
disablement, permanent partial disablement, temporary disablement (Total & Partial), contracted &
occupational diseases, special powers of commissioner in respect of lump sum and half monthly payment,
procedure for computing compensation for death or disablement; Employees Provident Funds and
Miscellaneous Provisions Act, 1952: Object and scope, provident fund schemes, role and functions of
executive committees.

UNIT-IV: SOCIAL SECURITY LEGISLATION IN INDIA-III

Employees State Insurance Act, 1948: Benefits under the Act: Sickness benefit, maternity benefit, disablement
benefit, dependent’s benefit, medical benefit; Employee’s State Insurance Corporation - Dispute and claim
settlement under the Act; Maternity Benefit Act, 1961: Nature and scope of the Act, restrictions on
employment of women, maternity benefit and its payment, entitlement and forfeiture of maternity benefit; Child
Labour (Prohibition & Regulation) Act, 1986: Health and safety provisions, prohibition of employment of
children in certain occupation and process; Sexual harassment at workplace: Relevant provisions of POSH Act.

Suggestive Readings
1. Ghosh, P. and Nandan, S. Industrial Relations &Labour Laws. Tata McGraw Hill
2. Kumar A. Social Security and Labour Welfare. Deep & Deep Publications.
3. Mishra, S.N. Labour and Industrial Laws. Central Law Publications, Allahabad.
4. Pillai K. M. Labour and Industrial Law. Allahabad Law Agency, Allahabad.
5. Goswami, V.G. Labour Industrial Laws. Central Law Agency, Allahabad.
6. Chaturvedi, S.M. and Singh, I. Labour and Industrial Laws. Central Law Agency, Allahabad.
7. Srivastava, S.C. Social Security and Labour Laws. Orient Publications.

Note: Latest edition of the books may be preferred.

93
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: LEGAL AND SOCIAL SECURITY (MAJOR)

Course No: PSCOTHC 452 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for examination to be held in May 2023, 2024, 2025)

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Unit 3 and 4.
Each question carries 10 marks.

94
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: PERFORMANCE MANAGEMENT AND REWARD SYSTEM (MAJOR)

Course No: PSCOTHC 453 Maximum Marks: 100

Time: 3 Hours a) Minor 1: 20
Credits: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. To enable the students to secure knowledge and understanding of the concept, techniques and practices for
the effective performance management strategies and techniques.
2. To develop the knowledge and skills necessary for the team leaders and managers responsible for the formal
appraisals and on-going performance management.
3. To help the students to learn strategies for managing the core compensation and employee benefits.
4. To acquaint with the legal aspects of wages, bonus, provident funds and equal remuneration.

COURSE OUTCOMES
After the completion of this course, the students will be able to:
1. identify the key HRM functions and operations as well as recognize the linkages between the organizational
strategies and human resource strategies.
2. use various methods of forecasting the demand and supply of labour within the organisation as well as
outside the organisation.
3. inspect the process for identifying high potential needs and establishing a talent channel to serve the
organisational present and future high potential requirements.
4. develop strategies for employee retention.
5. devise the strategies to reduce various hr costs and develop the objective metrics to measure these costs.

UNIT-I:MANAGING PERFORMANCE
Performance management: Concept, objectives and importance; GROW & OUTCOME models of performance
management; Process of performance management; Understanding linkages between Strategy, organizational
structure and performance management systems; Individual & managerial responsibilities for performance
management; Emerging trends in performance management; Performance planning: Key performance areas,
performance expectations, performance standards and goals.

UNIT-II:PERFORMANCE APPRAISAL
Concept, key components; Approaches to performance appraisal; Modern appraisal systems: MBO, assessment
centres, Human asset accounting, 360 &720 degree feedback, self appraisal and upward appraisal,
behaviourally anchored rating scale; Issues in delegating responsibility and evaluation of performance; Auditing
a performance appraisal system; Management of poor performance: Coaching, counselling and mentoring.

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: PERFORMANCE MANAGEMENT AND REWARD SYSTEM (MAJOR)

Course No: PSCOTHC 453 Maximum Marks: 100

Time: 3 Hours a) Minor 1: 20
Credits: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in May 2023, 2024, 2025)

UNIT-III:MANAGING REWARDS AND COMPENSATION

Concept, objectives and components of compensation; steps in designing compensation system; Methods of
wage fixation; Wage differentials; Pay structure approaches: Traditional, broad banding, career banding and
market pricing; Employee Benefits: Benefits determination process, legally required benefits (Dearness
allowance), employee stock option plans, retirement benefit plans, flexible benefit plans.

UNIT – IV:STRATEGIC AND LEGAL PERSPECTIVE OF REWARD ANDCOMPENSATION

SYSTEM
Aligning compensation strategy with business strategy; Strategic pay decisions; Performance based
compensation (PBC): Importance, types and effects of PBC system; Competency based compensation: Need,
steps for introducing competency based pay, prerequisites and problems of competency based pay; Legal
framework: Payment of Wages Act 1936, Payment of Bonus Act 1965, Minimum Wage Act 1948, The
Employee’s Provident Fund Act, 1952, Equal Remuneration Act, 1972.

Suggestive Readings

1. Whitmore,J.Coaching for Performance: Growing People, Performance and Purpose, Nicholas

Brealey Publishing
2. Armstrong, M and Murlis, H, Reward Management, Kogan Page/IPM London.
3. Henderson R. Compensation Management, Prentice Hall of India, New Delhi.
4. Harvard Business Review: HBR Guide to Performance Management, PRODUCT #: 10119-PBK-ENG
5. Memoria, C.B, Memoria, S &Gankar, SV. Dynamics of Industrial Relations,Himalaya Publishing House,
New Delhi.
6. Sharma, A.M and Rao, N.S, Compensation and Performance Management, Himalaya Publishing House,
New Delhi.
7. Ghosh,Pand Nandan, S, Industrial Relations and Labour laws, McGraw Hill Education Pvt. Ltd, New
Delhi

Note: Latest edition of the books may be preferred.

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M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: PERFORMANCE MANAGEMENT AND REWARD SYSTEM (MAJOR)

Course No: PSCOTHC 453 Maximum Marks: 100

Time: 3 Hours a) Minor 1: 20
Credits: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examinations to be held in May 2023, 2024, 2025)

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Unit 3 and 4.
Each question carries 10 marks.

97
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: TALENT MANAGEMENT (MINOR)

Course No: PSCOTHE454 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test : 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. An overview of the basics of the talent management, its processes and elements.
2. To throw light on talent management strategies and planning
3. Understand how the organization can acquire and retain its talent.
4. To understand different compensation strategies and the role of IT in talent management.

COURSE OUTCOMES
After the completion of this course, the students will be able to;
1. describe and implement the processes for searching and recognizing talent;
2. to apply various talent strategies and plans in different areas of organisations;
3. to be able to adopt best talent strategy to retain the talent in the organization;
4. understand how adequately to compensate the talent of the organization;
5. to align the HR strategy with talent management process and practices to develop and evaluate best talent
in the organisation.

UNIT- I: OVERVIEW OF TALENT MANAGEMENT

Meaning, scope, need and objectives;History of talent management, Key processes of talent management;
Talent vs. knowledge people; Source of talent management; Tools for managing talent; Consequences of failure
in managing talent; Role of talent management in building sustainable competitive advantage to a firm;. Talent
Management System: Effective Talent management system; Building blocks of effective talent management
system; Key elements of talent management system; Linkage between talent management process and
workforce; Importance of talent management process; Stages of talent management.

UNIT –II: TALENT MANAGEMENT STRATEGY AND TALENT PLANNING

Talent management approaches; Developing a talent management strategy; Mapping business strategies and
talent management strategies; Post recession challenges of talent management; Talent Planning: objectives of
talent planning; Steps in strategic talent planning; Succession planning program, Innovative talent planning,
Current industry practices for strategic talent planning, Ensuringleadership; Talent Management and
organisational environment; Shaping talent planning and developing values; Promoting ethical behaviour.

98
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: TALENT MANAGEMENT (MINOR)

Course No: PSCOTHE454 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test : 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

UNIT –III: TALENT ACQUISITION AND TALENT RETENTION

Talent Acquisition: Introduction, Recruiting process, Strategic trends in talent acquisition, Talent acquisition
management solutions; Building the talent pipeline. Talent Engagement and retention: Introduction, concept of
talent engagement and retention, Employee engagement and retention, the race for talent: retaining and
engaging workers, strategies of talent retention, Best practices for talent engagement, Improving employee
retention; Talent management and corporate restructuring; Talent management in India.

UNIT –IV: COMPENSATION AND ROLE OF IT IN TALENT MANAGEMENT

Introduction, effective talent management compensation, principles of compensation plans, defining the
elements of total rewards, Integrated rewards philosophy and its designing. Integrated rewards, Sustainable
talent management and reward model, Strategic compensation plan for talent engagement, Role of HR in talent
management; Role of information technology in talent management systems, talent management information
system, Creating business value through information technology, Five steps to a talent management information
strategy, HR analytics for TM processes.

Suggestive Readings
1. Dessler, G. and Varkkey, B. Fundamentals of Human Resource Management. Pearson, New Delhi.
2. Dessler, G. A Framework for Human Resource Management. Pearson, New Delhi.
3. Donald, H. Knowledge Management in Organizations: A critical introduction. Oxford University Press,
New Delhi.
4. Goncalves, K.P. Services Marketing-A Strategic Approach. Prentice Hall International, New Jersey.
5. Hasan, M., Singh, A. and Dhamija, K. Talent management in India: Challenges and opportunities. Atlantic
Publication.
6. Berger, L.A. and Berger, D.R. Talent Management Hand Book. McGraw-Hill, New Delhi..
7. Lovelock, C., Wirtz, J. and Chatterjee, G. Services Marketing: People, Technology, Strategy. Pearson
Education, New Delhi.
8. Nargundhar, R. Services Marketing. Tata McGraw Hill, New Delhi.
9. Payne, A. The Essence of Services Marketing. Prentice Hall of India, New Delhi.

Note: Latest edition of the books may be preferred.

99
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: TALENT MANAGEMENT (MINOR)

Course No: PSCOTHE454 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test : 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz, A, B, C & D.

Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Unit 3 and 4.
Each question carries 10 marks.

100
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: INTERNATIONAL HUMAN RESOURCE MANAGEMENT (MINOR)

Course No: PSCOTHE455 Maximum Marks: 100

Duration: 3 Hours a) Minor I: 20
Credit: 4 b) Minot II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

COURSE OBJECTIVES
1. To outline the differences between international and domestic human resource management.
2. To acquaint the students with issues relating to various approaches to staffing foreign operations.
3. To examine the role of training in supporting expatriate adjustments and on-assignment performance.
4. To address the issues related to performance and compensation management of international employees.

COURSE OUTCOMES:
After the completion of this course, the students will be able to;
1. understand the differentiate between international and domestic human resource management;
2.use various approaches for staffing the multinational enterprises;
3. design training programs for international human resource management;
4.discuss, critically reflect upon the need for appropriate performance and compensation management
mechanism;
5.design various programmes for expatriate management.

UNIT–I: INTRODUCTION TO INTERNATIONAL HUMAN RESOURCE MANAGEMENT

Concept; Internationalisation of business; International orientation; Internationalisation of human resource
management- forms of international human resource management; Difference between international and
domestic human resource management; Variables that moderate the differences; Cultural context: Cultural
environment, development of cultures; Future of IHRM.

UNIT –II: SOURCING HUMAN RESOURCES FOR GLOBAL MARKETS

Concept; Workforce Planning and forecasting; Staffing the multinational enterprises; Approaches to staffing,
Transferring Staff for International business activities; Role of Expatriate, Non-Expatriates and Inpatriates;
Recruitment and Selection of international managers; Expatriate failure and success; Selection criteria;
Expatriate selection process in practice; Dual career couples.

UNIT–III: INTERNATIONAL TRAINING, DEVELOPMENT AND CAREERS

Concept; Components of effective pre-departure training programs; Effectiveness of pre-departure training;
Developing staff through International assignments; Trends in International training and development; Re-entry

101
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER (HRM GROUP)

TITLE: INTERNATIONAL HUMAN RESOURCE MANAGEMENT (MINOR)

Course No: PSCOTHE455 Maximum Marks: 100

Duration: 3 Hours a) Minor I: 20
Credit: 4 b) Minot II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024, 2025)

and career issues; Repatriation process; Individual Reactions to re-entry; Responses by MNE; Designing a
repatriation program.

UNIT– IV: INTERNATIONAL PERFORMANCE AND COMPENSATION MANAGEMENT

Performance management: Concept, Multinational performance management, control and performance
management, performance management of international employees, performance appraisal of international
employees, well-being of the global workforce; International Compensation: Concept, key components of
international compensation program for expatriates approaches, patterns in complexity, challenges and choices.

Suggestive Readings
1. Dowling, P.J., D. E. Welch & R. S. Schuler, International Human Resource Management Managing People in
a Multinational Context. South Western College Publishing, Ohio.
2.Briscoe, D.R., R. S. Schuler & L. Claus, International Human Resource Management: Policies and Practices
for Multinational Enterprises. Routledge, London.
3.Lucas, R., B. Lupton, & H. Mathieson, Human Resource Management in an International Context. Jaico
Publishing House, New Delhi.
4.Aswathappa, K., & S. Dash, International Human Resource Management. Tata McGraw-Hill, New Delhi.
5.Edwards, T. and C. Rees, International Human Resource Management. Pearson, U.K.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Unit 3 and 4.
Each question carries 10 marks.

102
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER(OPEN COURSE)

TITLE: CREATIVITY AND INNOVATION

Course No: PSCOTOC 456 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024 2025)

COURSE OBJECTIVES
1. To understand creativity, its process, blocks and its relation to entrepreneurship.
2. To help the students in understanding the concept of creative thinking and its techniques.
3. To disseminate the importance of innovation and opportunity assessment plan as well as recognize the
conveniences of e-commerce and understanding the requirements for starting an e-commerce business.
4. To identify and distinguish the intellectual property assets of a new venture including software and
websites.

COURSE OUTCOMES
After the completion of this course, the students will be able to
1. understand creativity and identify the mental locks that limit the creativity of an individual.
2. use creative thinking techniques for improving the creative process.
3. apply their innovative ideas in the dynamic world;
4. better useof E-commerce by analyzig the impact of E-commerce on business models;
5. use the intellectual property rights for obtaining patents, trademarks and copy rights.

UNIT - I: CREATIVITY
Creativity- Left and right brain concepts; Constituents of creative abilities; types of creativity; process of
creativity; characteristics of creative people; blocks to creativity- Habitual, perceptual, emotional,
environmental blocks and blocks within; Steps to enhance creativity; creativity at work- a must for survival,
sources of new idea; Creativity and entrepreneurship.

UNIT - II: CREATIVE THINKING

Creative thinking-Convergent thinking and its mechanisms, divergent thinking and its mechanisms; Techniques
of creative thinking- Brainstorming, Attribute analysis, principles of attributes listing, steps involved in attribute
listing, Synetics; Factors affecting creative performance.

UNIT – III : INNOVATIONS

Innovation- types, classification of new products, phases and process of innovation; Entrepreneurial innovation;
opportunity recognition; Product planning and development process; E- Commerce and Business start up-
Using E-commerce creatively, websites, tracking customer information, doing E- commerce as an
entrepreneurial company; Types of uncertainties- Structural, Strategic and resource based uncertainties;
Creativity and innovation.

103
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM FOURTH SEMESTER(OPEN COURSE)

TITLE: CREATIVITY AND INNOVATION

Course No: PSCOTOC 456 Maximum Marks: 100

Time: 3 Hours a) Minor I: 20
Credit: 4 b) Minor II: 20
c) Major Test: 60

(Syllabus for the examination to be held in May 2023, 2024 2025)

UNIT IV: INTELLECTUAL PROPERTY RIGHTS

Intellectual Property and its importance for start ups; IPR’s and their importance; Legal requirements for setting
a new venture; Need for a lawyer, how to select a lawyer; Patents- types and process; Patent specifications-
Provisional and complete; International Patents, Trademarks- Registering the trademarks; Copyrights; Trade
Secrets and Non- competition Agreements.

Suggestive Readings
1.Shukla, B. Entrepreneurship and Small Business Management, KitabMahal Publishing House.
2.Kumar, A. Entrepreneurship- Creating and Leading an Entrepreneurial Organization, Pearson Education,
Asia, New Delhi.
3.Thomas W. Zimmer and Norman M. Scarborough: Essentials of Entrepreneurship and Small Business
Management, PHI Learning Pvt. Ltd., New Delhi.
4.Robert D. Hisrich, Mathew J. Manimala, Michael P. Peters, Dean A. Shepherd: Entrepreneurship, McGraw
Hill Education Pvt. Ltd., New Delhi.

Note: Latest edition of the books may be preferred.

NOTE FOR PAPER SETTING

The major test shall consist of four sections viz. A, B, C & D.
Section-A: This section comprises 8 compulsory objective questions. Each question carries 1 mark.
Section-B: This section comprises six compulsory questions from Units 1 and 2. Each question carries 2 marks.
Section C: This section comprises two questions from Units 3 and 4, with internal choice. Each question
carries 10 marks.
Section D: This section comprises two compulsory integrated/application based questions from Unit 3 and 4.
Each question carries 10 marks.

104
M.COM (CBCS) DEPARTMENT OF COMMERCE UNIVERSITY OF JAMMU
UNIVERSITY OF JAMMU
M.COM. FIRST SEMESTER

TITLE: COMPREHENSIVE VIVA-VOCE

Course No.: PSCOTC460 Maximum Marks: 100

Credit: 4

105