M.Com 1 Sem.
MC 1.1 Management & Organizational Behaviour
Note:There will be nine(9) questions in all. The first question is compulsory and will consist of ten (10) short questions having two (2) marks each. The candidate will be required to attempt one question from each unit and each question carries fifteen (15) marks. For students of correspondence courses, the paper will be of 100 marks spread as 20 marks of each question including the compulsory question.
Course Contents
Unit I
Management Process; Nature, Scope and Functions of Management. Development of Management Thought; Taylor and Scientific Management, Contributions of Henry Fayol, Hawthorne Experiments and Human Relations, Social Systems Theory, Contributions of Peter F. Drucker, Behavioural Scientists and Situational theory. Schools of Management Thought; Empirical Approach, Human Relations Approach, Social Systems Approach, Socio-technical Systems Approach, Decision Theory Approach, Systems Approach and Contingency/ Situational Approach.
Unit II
Behaviour in Organization;Nature of Human Behaviour, Individual Differences, Perception, Perceptional Selectivity and Managerial Implications. Motivation; Motivation and Behaviour, Theories of Motivation including Maslow’s Hierarchy of Needs Theory, Two-Factor Theory, McClelland’s Need Theory, McGregor’s X and Y Theory, Immaturity-Maturity Theory, Valence-Expectancy Theory, Alderfer’s ERG Theory, Contingency Theory, Carrot-Stick Theory and Motivational Pattern in Indian Industry. Interpersonal and Group Behaviour; Transactional Analysis- Self Awareness, Ego States, Life Scripts, Life Positions, Strokes and Transactions. Group Dynamics; Behaviour in Groups and Formal- Informal Groups
Unit III
Controlling Behaviour;Need for Control, Behaviour Implications of Control, Leadership- Theories of Leadership, Leadership Styles, Qualities of Effective Leader and Leadership Styles in Indian Organizations. Communication; Communication Process, Communication Media, Effective Communication and Barriers in Communication. Organizational Climate; Concept, Factors, Impact of Organizational Climate and Participation & Organizational Climate.
Unit IV
Organizational change and Development;Objectives of Planned Change, Process of Planned Change, Human Reactions to Change, Resistance to Change, Overcoming Resistance to Change, Change Agents, Organisational Growth and Change Process, Organizational Development, Steps in Organizational Development and Organizational Development Interventions. Conflicts in Organization; Functional and Dysfunctional Aspects of Conflicts, Individual Level Conflicts, Group Conflicts, Inter-group Conflicts, Intra-organizational Conflicts, Inter-organizational Conflicts and Conflict Management. Organizational Effectiveness; Factors in Organizational Effectiveness and Integration of Individual & Organizational Goals for Effectiveness. .
MC 1.2 BUSINESS ENVIRONMENT
Note:There will be nine(9) questions in all. The first question is compulsory and will consist of ten (10) short questions having two (2) marks each. The candidate will be required to attempt one question from each unit and each question carries fifteen (15) marks. For students of correspondence courses, the paper will be of 100 marks spread as 20 marks of each question including the compulsory question
Course Contents
Unit IBusiness Environment; Nature and Importance, Interaction Matrix of different Environment Factors, Environmental Scanning, Economic Planning in India, Objectives, Strategies and Problems of Economic Planning, Privatization, Globalization, Disinvestment in Public Sector Units, NITI Ayog,
Unit-II
Fiscal Policy, Monetary Policy, Industrial Policy, Industrial Licensing Policy, Foreign Trade Policy.
Unit-III
Industrial Sickness, Development and Protection of Small Scale Industry. The Environment (Protection) Act, Right to Information Act.
Unit-IV
Regulatory framework of WTO, its Basic Principles and Charter, Provisions relating to Preferential Treatment to Developing Countries, Regional Groupings, Anti- dumping Duties and other NTBs.
MC 1.3 MANAGERIAL ECONOMICS
Note:There will be nine(9) questions in all. The first question is compulsory and consist of ten (10) short questions having two (2) marks each. The candidate will be required to attempt one question from each unit and each question carries fifteen (15) marks. For students of correspondence courses, the paper will be of 100 marks spread as 20 marks including the compulsory question.
Course Contents
Unit-IOBJECTIVE OF BUSINESS:-
Objective of a firm in microeconomics: Traditional profit maximization objective ; sales revenue and growth rate maximization objectives. Objectives of business as perceived in business management. DEMAND ANALYSIS:- Individual and market demand functions ; law of demand; price elasticity of demand ; its meaning and degrees; determinants of price elasticity; concept of cross elasticity. Demand curve facing a firm ; total; marginal and average revenue.
Unit-II
COST FUNCTIONS:- Short run cost functions; their nature, shape and interrelationship ; law of variable proportions. Long run cost functions; LRAC and LRMC- their nature and shape; law of returns to scale. PRICE INPUT- OUTPUT DECISIONS:-The normal and supernormal profits; the distinction between short and long term price output decisions; the profit maximization objective and conditions of firms short and long run equilibrium. PRICE DETERMINATION UNDER4 DIFFERENT MARKET CONDITIIONS :- Characteristics of different market structures; price determination and firms equilibrium under perfect competition, monopolistic competition and monopoly- short and long run.
Unit-III
ECONOMIC FORCASTING AND PLANNING:- Need and methods of economic forecasting for national planning. Economic forecasting and planning of business; need and methods. BUSINESS CYCLES:-Nature and phases of business cycles. Theories of business cycles: Psychological, profit, monetary, innovations, cobweb, samuleson and hicks theories.
Unit-IV
INFLATION:-Definition, characteristics and types. Explanation of inflation in terms of demand-pull and cost-push factors. Effects of inflation. MONETARY AND FISCAL POLICIES:- Need for stabilization policies. Monetary policy: meaning , objectives, instruments, transmission mechanism and limitations in operational mechanism, effectiveness and limitation.
MC 1.4 STATISTICAL ANALYSIS FOR DECISION MAKING
Note:There will be nine(9) questions in all. The first question is compulsory and consist of ten (10) short questions having two (2) marks each. The candidate will be required to attempt one question from each unit and each question carries fifteen (15) marks. For students of correspondence courses, the paper will be of 100 marks spread as 20 marks including the compulsory question.
Course Contents
Unit I
Measurements of central tendency, dispersion, skewness and kurtosis.
Unit-II
Regression analysis and correlation analysis (Two variables only). Index Numbers: Meaning, construction of index numbers, problem in the construction of index numbers, Price, Quantity and Value Indices..
Unit-III
Probability Theory:- Probability ,Classical Probability, Relative frequency Probability and Subjective Probability. Addition and multiple theorem of probability and Bay’s Theorem. Probability distribution. Binomial distribution. The Poisson distribution and the Normal distribution.
Unit-IV
Statistical Inferences; Testing of Hypotheses and Estimation, Sampling Distributions and Procedure of Testing Hypotheses Hypothesis Testing: Large and small sample tests (Z test, T test, F test) Non Parametric Test: Chi-square, Run test, Sign test, Median test, Rank Correlation test, Kruskal- Wallis Test.
MC 1.5 TAXATION PRACTICES AND ADMINISTRATION
Note:There will be nine(9) questions in all. The first question is compulsory and will consist of ten (10) short questions having two (2) marks each. The candidate will be required to attempt one question from each unit and each question carries fifteen (15) marks. For students of correspondence courses, the paper will be of 100 marks spread as 20 marks of each question including the compulsory question.
Course Contents
Unit I
Taxation; Concept, meaning and types of Tax. Distinction between Direct Tax and Indirect Tax.
Tax Planning, avoidance and evasions. Income Tax; Meaning, concepts and latest provisions. Basis of Charge, Residential Status.
GST-Concept, types, Slabs of tax, administrative procedure with regard to GST and Mechanism of GST
Unit II
Income from Salary, House Property and Profits and Gains from Business or Profession.
Unit III
Capital Gain and Income from Other Sources, Aggregation of Income, Set-off and Carry Forward of Losses, Tax deductions or collection at Source. Advance payment of tax.
Unit IV
Tax Planning with reference to setting up a new business. Tax Planning with reference to managerial decisions. Tax Administration. Central Board of Direct Tax, its Powers, composition and Role. E-Filing.
M.Com 2 Sem.
MC 2.1 CORPORATE FINANCIAL ACCOUNTING
Note:There will be nine(9) questions in all. The first question is compulsory and will consist of ten (10) short questions having two (2) marks each. The candidate will be required to attempt one question from each unit and each question carries fifteen (15) marks. For students of correspondence courses, the paper will be of 100 marks spread as 20 marks of each question including the compulsory question.
Course Contents
Unit I
Accounting for issue, forfeiture and re- issue of shares. Accounting for issue and redemption of debentures.
Unit II
Final Accounts of Companies. and Insurance Company Accounts. .
Unit III
Accounting issues related to Amalgamation in the nature of merger and purchase and Reconstruction of Companies. Accounts related to Liquidation Of Companies.
Unit IV
Accounting for Holding and Subsidiary Companies. Royalty Account.
MC 2.2 FINACIAL MANAGEMENT
Note:There will be nine(9) questions in all. The first question is compulsory and will consist of ten (10) short questions having two (2) marks each. The candidate will be required to attempt one question from each unit and each question carries fifteen (15) marks. For students of correspondence courses, the paper will be of 100 marks spread as 20 marks of each question including the compulsory question.
Course Contents
Unit I
Financial Management: Introduction to Financial Management, nature, significance, objectives and Scope of financial management, functions of finance executive in an organizations and recent developments in financial management. The goal of a Firm, Role of Financial Manager.
Financial Planning and Forecasting: Need & importance of financial Planning; tools of financial planning, financial Planning process, Drafting a financial plan; Financial forecasting; meaning, benefits and techniques of financial forecasting; Sources of finance.
Unit II
Aspects of Corporate Financial Structure;
Factors affecting capital structure, Theories of Capital structure, Net Income Approach, Net Operating Income Approach, The MM Approach.
Leverages;
Financial, Operating and composite leverages. EBIT-EPS Analysis.
Cost of Capital:
Significance, computation of cost of capital including cost of debt, cost of equity capital, cost of retained earnings, weighted cost of capital, CAPM, problems in computation of cost of capital.
Unit III
Dividend Policy;
Origin of the Dividend Policy, theories of dividend policy.
Capital Budgeting Decisions:
Nature & importance, facts influencing capital expenditure decisions, capital budgeting process, Evaluation criteria and risk analysis, capital expenditure control.
Unit IV
Working Capital Management and Control:
Need, Types & determinations, assessment of working capital requirements; Management of cash, inventories and receivables, Management of financing of working capital.
MC 2.3: HUMAN RESOURCE MANAGEMENT
Note:There will be nine(9) questions in all. The first question is compulsory and will consist of ten (10) short questions having two (2) marks each. The candidate will be required to attempt one question from each unit and each question carries fifteen (15) marks. For students of correspondence courses, the paper will be of 100 marks spread as 20 marks of each question including the compulsory question.
Course Contents
Unit I
Financial Management: Introduction to Financial Management, nature, significance, objectives and Scope of financial management, functions of finance executive in an organizations and recent developments in financial management. The goal of a Firm, Role of Financial Manager.
Financial Planning and Forecasting: Need & importance of financial Planning; tools of financial planning, financial Planning process, Drafting a financial plan; Financial forecasting; meaning, benefits and techniques of financial forecasting; Sources of finance.
Unit II
Aspects of Corporate Financial Structure;
Factors affecting capital structure, Theories of Capital structure, Net Income Approach, Net Operating Income Approach, The MM Approach.
Leverages;
Financial, Operating and composite leverages. EBIT-EPS Analysis.
Cost of Capital:
Significance, computation of cost of capital including cost of debt, cost of equity capital, cost of retained earnings, weighted cost of capital, CAPM, problems in computation of cost of capital.
Unit III
Dividend Policy;
Origin of the Dividend Policy, theories of dividend policy.
Capital Budgeting Decisions:
Nature & importance, facts influencing capital expenditure decisions, capital budgeting process, Evaluation criteria and risk analysis, capital expenditure control.
Unit IV
Working Capital Management and Control:
Need, Types & determinations, assessment of working capital requirements; Management of cash, inventories and receivables, Management of financing of working capital.
MC 2.4 MARKETING MANAGEMENT
Note:There will be nine(9) questions in all. The first question is compulsory and will consist of ten (10) short questions having two (2) marks each. The candidate will be required to attempt one question from each unit and each question carries fifteen (15) marks. For students of correspondence courses, the paper will be of 100 marks spread as 20 marks of each question including the compulsory question.
Course Contents
Unit I
The concept, nature, scope and importance of marketing;
Marketing management and its evolution; Marketing environment; Strategic marketing planning; marketing segmentation; Buyer behavior; consumer versus organizational buyers; consumer decision-making process.
Unit II
PRODUCT DECESION
concept of product, classification of products, new product development, product positioning, product line and product mix, Branding, packaging and labeling. Consumer adoption process.
Pricing Decision
Factors affecting price determination. Price policies and process.
Unit III
Distribution Channels and physical Distribution Decision:
Nature of distribution channel, function of distribution, middlemen. Channel management decision; Retailing and wholesaling. Logistics of distribution
Unit IV
Promotion Decision:
Communication process, promotion mix, advertising, personal selling, publicity and public relations. Marketing organization and control. Social, Ethical and legal Aspects of marketing in India.
MC 2.5: FINANCIAL INSTITUTIONS & MARKETS
Note:There will be nine(9) questions in all. The first question is compulsory and will consist of ten (10) short questions having two (2) marks each. The candidate will be required to attempt one question from each unit and each question carries fifteen (15) marks. For students of correspondence courses, the paper will be of 100 marks spread as 20 marks of each question including the compulsory question.
Course Contents
Unit I
INTRODUCTORY:
Nature and role of financial system – Financial System and financial markets. An economic analysis of financial system in India. Indian financial system – A critical analysis.
FINANCIAL MARKETS:
Money and capital markets. Money market Instruments: Call money, treasury bills, certificates of deposits, commercial bills, trade bills, etc. Capital market: Government securities market, Industrial security market, Role of SEBI – and overview; Recent developments National Depository Securities Ltd. (NDSL), Market- Makers.
Unit II
MONEY MARKET INSTITUTIONS:
Central bank: Functions and its role in money creation, Commercial banks; Present structure. Introduction to International and Multinational banking.
NON- BANKING INSTITUTIONS:
Concept, role of financial institutions, sources of funds, Functions and types of non-banking financial institutions.
Unit III
MUTUAL FUNDS:
The evaluation of mutual funds, regulation of mutual funds (with special reference to SEBI guidelines), Performance evaluation, Design and marketing of mutual funds scheme; Latest mutual fund schemes in India – An overview. Evaluating of mutual funds.
MERCHANT BANKING:
Concept, function, growth, government policy regarding Merchant banking business and future of merchant banking in India.
Unit IV
Changing Role of Financial Institutions :
Role of banking, financial sector reforms, financial and promotional role of financial institutions, universal banking; concept and consequences.