National PG College, Lucknow - 226001

(An outonomous college of University of Luclcnow)

www.npgc.in

CURRICULUM
&
PROGRAM STRUCTURE
M. Com
Purpose of the Program-

Commerce education is specialization to develop the required knowledge, skills and attitudes for
the successl'url handling of trade, commerce and industry.M.Com is the most exalted two year full
tirne post- graduate programme in commerce. The 2-year collrse delves deeper into the
furnctioning of the economy, capital, revenue, trade, taxes, etc. taught in B.Com. The course aims
at providing specialization to the students in the field of Finance and Marketing. The course
provides an extreme and rigoror-rs base fbr teaching, research and allied business administration.

Program Outcomes
(As per Bloonr's 'l'axononty)

POI - Alter completing two years o1'thc Masters in Cornmerce (M.Com) program, a
learner lvor,tlcl gain an in-clepth unclerstancling o['tl-re fundan,entals ill Commerce, Finance,
Taxation, Marl<cting ancl E,-con'urerce.
POz - Lcamers lvill bc ablc to clemonstrate progressive learning of various tax issues ancl

tax firrms rclatccl to incliviclLrals.

PO3 - Learners will acqurire the skills like effective communication, decision-making, and
probiem-solving in day-to-day business affairs.
PO4 - To acquaint a student with conventional as well as contemporary areas in the
discipline of Commerce.
PO5 -'l'o cnablc u stuclcnt u,cll vcrsecl irr national as well as intcrnational trencls

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 National PG College, Lucknow -226001
(An outonontous college of (Jniversity of Lucknow)
www.npgc.in

M. Com

SEMESTER _ I
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ACCOUNTS

SKiII I03 MARI(ETING MANAGEMENT -) I 4 l0 10 80 l0i)

Gen I04 MANAGERIAL ECONOMICS J I 4 l0 t0 80 100

Sliill I05 HUMAN RESOURCE J I 4 l0 10 80 100

MANAGEMENT
1'OTAI- CITEDITS 20 TOTAL MARKS s00

'i'L LcctLrre; P - Practical; T -'fLrtorial

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LUCKNOTV

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 National PG College, Lucknow *226001
(An autctnontous college of University o/'Ltrcknow)
www.npgc.in

M. Com
SEMtrSTER -I

Paper Code MCOMIll L T P C

I)zr;rer Namtr Accounting Theorv and Practice - I J 0 I 4
Lcarning Objective 'fhe course aims to provide in-depth knowledge of Accounting Theory
to the students.
To explain and predict accounting practice. Its explanations provide
rcasons 1br the observed practice.

Course Outcomes CIO I - StLrdents shall be able to acquire conceptual knowledge for
resolving accounting issues.
CO2 - Students shall be able to contribute to the fbrn-rulation of a useful
accounting theory.
CO3 - Stuclents shall be able to measure the revenue, calculating
depreciation and inventory valuation.
CO4 StLrdents shall be able to understand the concept of conventional
fl"rancial staternents and price level changes in the flnancial statements.

Unit I Accounting an overview: (05 lectures)

Delurition, Objectivcs, Irur-rctions, Types, Advantages, Limitations; Accounting lnlbrmatior"r:
Mcaning. typcs, ltatlrre, clLralitative charactcristics, users o1'accolrnting infbnnation; Concepts
ancl Clorrvcntions; Accur-rnting Stanclarcls: Meaning, Delrnition, Clontents, Purposes, natture, need,
utility. scollc, Iirrmulation ol'accourlting stanclard boarcl ancl its lirnctior-ts, List of aooounting
stanclarcls issuecl by thc IC'Al.
Unit II Accounting 1'heory and its classiliczrtion: (08 Lectures)
Mcaning & Dcllnition ol'uccounting theury; Ncocl lirr aooor-rnting theory, nature of acoounting
theory, CllassiIrcation of'accor-rr-rtirrg thcory: Structurcd intcrpretational ancl behaviouraltheories;
Ilounclation o1'accor-rnting thcory; Roots ol'Accounting theory - Decision theory, measurement
thcory ancl inlulmation thcory.
Unit III Incomc rneasurcment: (10 Lectures)
AccoLtrtting Cloncepts ancl Incon-rc llc{lsLrrenrent, Ilealisation principle and income rneasurement,
Ret,cr-tLtc ltecognition (AS- c)), Classilicatior-r ol'expor,clitr-rre, Classilir:ation o1'lncorne;
Dcpreciation Accot-tt-tting ancl policy: Clonc:ept of cleprcciation, Depletion, Amortization,
[)ilapiclations, Objectivcs ol'pnrvicling c'lcprcciation, Methocls lirr provicling depreoiation (SLM &
WDV) mcthocls. provisions rcgarcling AS- 6. lnventory policy ancl its valuation: Meaning ol'
Invcntory, Objcctives ol'lnvcntory ValLration, lrrventory systems, Methocls o1'Valuation ol'
invcnturics (FIl"O & LIFO), Provisions rcgarcling AS-2 (Rcvisecl).
LInit IV Accounting lbr changing priccs: (12 Lectures)

National P.G.

V
 National PG College, Lucknow -226001
(An uutorutmous college of University o/'Lucknow)
www.npgc.in

Limitations o1'conventional financial staternents, Inflation Accounting, methods of accounting

for changing prices - CPP, CCA, Hybrid, Gain or Loss on rnonetary items, COSA, MWCA,
Gearing adjustrlents. Effect of,Char-rges in Foreign Exchange Rates (AS-11): Need, Objectives,
lbreign cllrrency trzrnsactions. Foreign operations, forward exchange contracts, Difference
betr,veen integral operations and non-integral operations.

Suggested Readings:
1. Maheshwari, S.N.: Advanced Accountancy Vol. I and II
2.Shukla and Grewal: Advanced Accounting
3. Agarwal, B.D. : Higher Accountancy
4. Gupta and Radhaswamy: Advanced Accounts, Vol. I and II
5. Porwel, L.S.: Accounting Theory
6. Hendrickson: Accounting Theory

CO-PO MAPPING:

POl lr02 PO3 PO4 PO5

col 2 I 1 2 2
c02 I I 2 I 2
c03 I I 2 2 2
co4 2 I 3 1 3

3 High Correlation
2 Moclerate Correlation
Lolv Correlatior
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National P.G. College

LUCKNOW

4
 National PG College, Lucknow -22600I
(An autonomous college of (Jniversity of Lttcknow)
www.npgc.in

M. Com
SEMESTER _ I
Paper Code MCOMl I2 L T P C
Paper Name Direct Tax Laws And Accounts 3 0 I 4
Learning Objective To provide students in-depth knowledge of laws and accounts relating
to Income-Tax
Course Outcomes C,Ol-Stuclentsshallbeabletoacc1uire.u,,,..pt.-,i@
Tax.
co2 - StLrdents shall be able to cornpute the total income and tax
I iabi I ity ol' incliviclLrals.
co3 - Stuclents shall be able to oon.rpute the total incorne and tax
I iab iI ity of' com ;ran ies and cooperative societics.

C'O4 - c.r-t-r;rrehcncJ the conceptof tax oollection at source and

ap1-rreciate whcn tax is collectible at source

Unit-I (06 Lectures)

Basic concepts, Heads of lncome, Clubbing of income, Set-Off ancl carry fbrward of losses,
Dedurctions fiom Gross Total Income

Unit-II (12 Lectures)

compr"rtation of rotal Income and tax liability of Individuals, Hindu Lrnclividecl I?rmilies, Firrns
and Association of persons

Unit-tll (07 Lectures)

Cornpr-rtation of total Income and tax liability of companies and cooperative societies
Unit-lV (10 Lectures)
lncorne tax authorities, Return oi'Income and assessrnent, Penalties and prosecution, Advance
payment of tax, Tax deduction at source

SUGGESTED READINGS
1. Singhania V.l(, Direct Taxes-Laws & practice, Taxmann
2. Mehrotra H. C, Incorne Tax: Law & Accounts, Sahitya Bhawan

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LUCKNOW
 National PG College, Lucknow - 226001
(An uutonornoan college of University of Lucknow)
www.npgc.in

CO.PO MAPPING:

POI P02 PO3 PO4 PO5

cor 2 I 1 2 2
co2 I I 2 1 2
c03 I I 2 2 3
co4 2 I 3 1 3

High Correlation
2 N{odcrate Correlation
I Low Correlatior:

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 National PG College, Lucknow -226001
(An ctutonomous c'ollege of University of Lucknow)
www.npgc.in

M. Com

SBMESTBR -I
Paper Code MCOMI I3 L T P C
Paper Name Marketing Management 3 0 I 4
Learning Objective The pr-rrpose ol' this course is to clevelop an understanding o1' the
Lrnclerlying oonccpts, strategies and the issues involved in the exchange
proclucts ancl scrvi ccs.
o f'

Course Outcomes On the cornpletion of the colrrse the student will be able to:

CO l- enables to understand the fundamentals of marketing concepts

and tl-re role o1'rnarketing in business.

CO2- able to apply marketing concepts and fiamework to develop

rnarketing strategies and solve marketing problems

CO3- able to critically evaluate the key analytical frameworks and

tools used irr rnarl<eting.

C04- Students will dernonstrate efl.ective understanding of relevant

functional areas o1'marketing lnanagement and its application.

1. Unit I: lntroduction (07 hours)

Cloncept ol' rnarlictir-rg, naturc ol' marl<eting, scope ancl importance of, marketing,
nrarl<ctins- n-rix. ntarket segmerrtation. Market plar-rning

2. Unit Il: Consumer behaviour (07 hours)

('onccpt ill cr.ll-tsr-rr-t-tcr behaviour, its cle'tcln-rinants, consrrr.r-rer clecision making process.
'l'argcting- Brsis, Objcctrves.
Positioning-Major basis ol'Positioning. Marketing research-
nature, scollc, Lrtility ancl mcthocls of'conclucting marketing researr:h.

3. Unit III: Product Management & Pricing decisions (10 hours)

Conccpt ol' procluct, Classiflcation o1' procluct, proclurct-line and product-lifb cycle,
Pnrcluct plar-rning ancl clcvcloprlent, procluct cliversilroation, new procluot clevelopment.
Brarrcling. l3rancling v/s tracle rnark, Packaging, concept, nature, Importance. Labelling-
cleflnition ancl importance. Price- Objectives ancl strategies o1'pricing; Factors inllLrencing
Pricing clccisions.

4. Unit IV: Distribution Management (10 hours)

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National P.G. College
LUCKNOW
 National PG College, Lucknow -226001
(An outonomous college of (Jniversity of Lucknow)
www.npgc.in

Typcs ol'clistribLrtion chur-rnels DistribLrtion channels. Current Marl<eting Developr-nent-

Grcct-t trarl<eting- Irrtrocluctior-r, neecl ancl objeotives. Cyber Marketing- Definition, Scope,
Lilritations. Applications. Internet Marketing- Delinition, Advantages and
Disaclvantages.

Suggested Readings:

L Kotler, P. and Keller, K., Marketing rnanagement, Harlow: Pearson (Latest edition)
2. Rama Swami & Nama Kumari, Marketing Management (Latest edition)
3. Datta & Datta, Marketing Management, Vrinda Publications P Ltd. (Latest edition)

CO-PO MAI'I'ING:

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cor 1 0 1 2 2
co2 I 1 I I 2
cC)3 0 I I 2 2
co4 2 I 0 1 3

-) High Correlation
2 Moderate Correl:rtion
Lenr4egrlnJior
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National P.G. Collcge

LUCKNOW

8
 National PG College, Lucknow -226001
(An autonomous college of University of Lucknow)
www.npgc.in

M. Com
SBMESTER -I
Paper Code MCON! r l4 L T P C
Paper Name Managerial Economics 3 1 0 4
Learning Objectivc The objective of this coLlrse is to irnpart basic kr.rowledge o1' the
concept and tools of Econon'ric Analysis as relevant lbr Bursiness
Decisior-r Making.

Course Outcomes On the completion oI'the course the student shall be

COI- Able to apply the knowledge of the mechanics of supply and

demand to explain workings of markets
CO2- Able to describe how changes in demand and supply affect
marl<ets
CO3- Able to explain relationships between production and costs
CO4- Able to deflne key characteristics and consequences of different
forms of markets

1. Unit I: lntroduction (06hours)

Nature & soope of Managerial Economics, Econornic analysis and Business Decisions.
Role & Responsibilities of a Managerial Econornist.

2. Unit II: Demand Analysis (11 hours)

Concept and determinzrnts of dernand, Elasticity of Demand and its role in Managerial
Decisions.

Demand Estirnation and Demand forecasting-Objectives and Methods, Numerical

Analysis

3. Unit III: Cost ct Production Analysis (08 hours)

Clost concepts : short pcriocl &. long periocl analysis. Procluctiorr llnction and its
rnanagcria[ Lrtility, Marginal analysis & Managerial decisions- bLry rlr rnake, entry into
Iirreigrr marl<ct. Leasc or purchasc.

4. Unit IV: Pricing Decision & Prolit management (10 hours)

l-in-rc clcn-rent in pricc cleterrlinatior-r, Price discrimination r-rncler monopoly, Price &
or"rtpr-rt clccision urrclor oligopoly. Price leaclership.Factors al ctir"rg pricing policy
clccisions. Nitturc & Measr:rerncnt o['prolit. prol'it policics, Busincss cycles & Business
Policies- Fiscal & Monetary policies.(10 LectLrres)

Suggcsted lteadings:

I Drvivccli. [).N. Managcrial lrcor.ronrics. Vikas (20I8)

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& National P.G. College
I

LUCKNOW
 National PG College, Lucknow -226001
(An ctutonomous college of (Jniversiqt of Lttcknow)
www.npgc.in

2. Verrshney and Maheshwari, Managerial Economics, Sultan Chand & Sons (Latest
Edition)
a
J. Manne, A.S., Economic Analysis for Business, McGraw Hill (Latest Edition)

CO-PO MAPPING:

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Nrtional P.G. College
LUCKNOW

'10
 National PG College, Lucknow -226001
(An autottontous college o/'University of Lucknow)
www.npgc.in

M. Com
SEMESTER _ I
Paper Code MCOMI I5 L T P C
Paper Name Human Resource Management 3 0 1 4
Lcarning Ob.iectivc The course airns at iluriliarizing the stuclerrt ol'the significance and role
ol'lll{M in worl<ing o1'the moclern organizations ancl to exposc theur to
human rcs()Lrrcc proccsses ancl practioes with special rcl'erence to India.

Course Outcomes On the completion of the course the student shall be

CO1- Able to demonstrate cornpetence in development and problem-

solving in the area of'HR Management
CO2- Able to provide innovative solutions to problems in the fields of
IIRM
CO3- Abel to iclentify and appreciate the significance of the ethical
issues in [-lR

c()4-

1. Unit I: lntroduction (07 hours)

f'oncept, cvolution, philosophy, objectives, scope, principles ancl 1ur-rctions. Manpower

Plannirrg: Clonccpt, ncccl. objectives. prirrciples, rnetl,ods ancl techniclues

2. Unit II: Potential Appraisal (10 hours)

C'once;rt, signilicancc. nrethocls. Career Planning. Career Development, Employee appraisal;

Pcrlirrrnance appraisal- traclitronal rrethocls (Craphic rating scale, Paired comparison, Foroed
clistribLrtion, Clritical incic'lcnt, (iror-rp appraisal); moclern rnethocls ( MBO, BAItS, Assessment
ccntrc, 3(r0 Dcgrce appraisal ).

3. Unit III: Employee N4aintenance (10 hours)

Iclcntiflcatiun ancl satisliction o['cnrploycc ncocls, Iclcntilication ancl resolution and employee
;rroblenrs, Ilcclrcssal ol'(iricvances ancl Clomplaints, Maintenance ol'Discipline.

4. Unit IV: Iimployee Integration (08 hours)

Prorrotior-r, ir-rccnlivr:s, job enrichr-ncnt, job enlargenrcnt. Employee Separation, Labour

tLrrrrovcr rbsenlecisn-r, voluntary retircmurt. SLrpcrannuatior-r lay otf, retrenchment, personal
aLrcl it.1 0tt [.ccturcs )

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Suggested Readings:

l. Mamoria , C.8., Personal Management, Himalaya Publishing House (latest edition)

2. Rao, V.S.P., Flurnan Resource Management, Taxmann Publications Pvt. Ltd.;2nd edition
(2020)
a
J. Rao, V.S.P., Fluman Resource Management, Excel Books (2010)

4. Aswathappa, K., Human Resource Management, Tata McGraw-Hill Eclucation,2010

5. Subba, Rao, Fluman Resource Management, Hirnalaya Publishing House; 2018

CO.PO MAPPING:

POI P02 PO3 PO4 PO5

col 1 0 I 2 2
c02 I I 2 I 2
c03 I I 1 2 3
co4 2 I 0 1 3

-1 High Correlation
2 Moderate Correlation

Natirnal P.G. Collcgc

LUCKNOW

12
 Natior-ral PG College, Lucknow -226001
(An autonomous college of University of Lucknow)
www.npgc.in

M. Com
SEMESTER _ II
Nanre ol'the I)a1ter IIours per Evaluzrtion Scheme
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skiil 202 TAX PLANNING & -) I 4 l0 1i) 80 I00

MANAGEMENT
Sl(ill 203 MANAGEMENT ACCOUNTING J I 4 l0 10 80 100

(icn 204 LABOUR LEGISLATION J I 4 10 l0 80 100

(icn 205 ENTREPRENEURIAL -) I 4 10 l0 80 100

DEVELOPMENT & SMALL
BUSI N ESS
'f o1'A t- (' Il tit t) t't's 20 TOTAL MARKS s00

. *L-Lecture; P-Practical; T-Tutorial

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LUCKNOW

13
 National PG College, Lucknow -226001
(An cnrtonomous college of University of Lucknow)
www.npgc.in

M. Com
SEMBSTER _ II
Paper Cocle MCOM121 L T P C
Paper Name Financial Management 3 0 1 4
Lc:u'rrirrg Objcclir c 'l-o cclLrip tl-re str:cicnts about various aspeots o1'I'lnancial rnanagement
ancl help them to r"rnclerstancl I'inar-rciail investr-nent and dividend
clcc isior-rs.
Course Outcomes On the conrplction o1'the collrse the str-rclent shirll bc
o Able to clernorrstratc thc applioability cll' the concept o1'
Financial Managernent to unclerstanci the rnanagerierl Decisions
ancl Clorporatc Clapital Structr:rc
o Able to apply the Leverage and EBIT EPS Analysis associate
rvith Financial Data in tlrc corpclrate

Unit-l: lntroduction (07 hours)

Delrnition, uatlrrc, scope, objectives and lunctions of f-inanoial management, its
rclationship rvith othcr busincss clisoiplines. Finar-rcial decision areas, role and
signilicance of'lrnancial management in moclern age.Ftnancial Planning aspects,
objcctives ancl its esserttial l-eatrlres. C'onsiclerations in lbrrnLrlating financial plan.

tl Unit-II: Capitalization, capital structure and financial structure (12 hours)

Iraotors clctcrtnining capital structure, changes in capitalization-over, under and tair
capitalization. EBIT-EPS Analysis and Inclil{erent Points. Types of Leverages in
B r-rs i ncss- I rnanc i al, operati ng anci corrb ined I everages.

Unit-lll: Cost of Capital (10 hours)

Mcaning, conccpt, classilication uncl corrputirLion o1'specifio, weightecl and marginal cost
o1'capital.
Clap ita l [] Lrcl get i n g-lcchn i cFres ancl ranking o l' l nvestrnent proposal s.

Unit-lV: Nlanzrgement of E:rrnings (06 hours)

Clonccpt o1'plor-rghing bacl< o{'prolits ancl retainecl earnings. Diviclencl policy lbrmulation-
typcs, cleteruinants, sourncl ancl stable cliviclencl policy. An overview of irrelevernce ancl
rclcvurrcc cor-rccpt ol. cliviclencl policy. Bclnus Issue.

Suggested lLcadings:

l. I(ohok, M. A., Advanced Financial Management, Everest Publishing House

2. I{ao. A. P., Cases & Problen-rs On Firrancial Managenlent, Everest Publishing House
3. Pandey, I & Ilhat, I{ Cases ln Fintincial Managernent, TMH
4, Inarlclar, S. M, Financial Managelrent, Everest
, , ^tr. Kishore, R. M., Financial Management, Taxman Allied Se rvice

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Nationd P.G. Collegc

LUCKNOW
 National PG College, Lucknow -226001
(An crtttonontous college of Universily of Lucknow)
www.npgc.in

6. Kuchhal, S. C., Financial Management, Chaitanya

1. Kulkami, M. A., Financial Management, Career
8. Pandey, L M., Financial Management, Vikas
9. Srivastava, R. M., Financial Management & Policy: Global Perspective, Himalaya
10. Bodhanwala, R. J., Financial Management Using Excel Spreadsheet, Taxman Allied
Service
1l.Kulkarni, P. Yl Satyaprasad, B. G., Financial Management: Conceptual Approach,
Himalaya

CO-PO MAPPING:

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15
 National PG College, Lucknow -226001
(An autonomous college of (Jniversity of Lucknow)
www.npgc.in

M. Com
SEMESTER _ II
Paper Code MCOMl22 L T P C
Paper Name Tax Planning a4d Management 3 0 1 4
Learning Objective To develop the conceptual understanding of fa, pl.anr,.,g:na
rnanagement
Course Outcomes On the cortrpletion o{'tlre .uuru.

o Ablc to cxpcrtisc in tn Taxation ancl Filing ol.return

o Ablc to iclentify ancl conrply with the relevant provisions ol'the
Income 'l'ax Act as it rclates to the incomc tax of indivicluals

I. Unit-l: Introcluction (07 hours)

Tax planning: Delinition, Nature, Scope, signilicance & lirnitatior-rs.
'lax cvasioll & Tax Avcliclancc: concept,
f-ezrturcs & Dil'f-erence between tax evasion. tax
Avtliclattcc' ancl tax Planning. 1'ax management concept, leatures ancl significance.
Dil'lercncc l-rctvvecn tax planning & tax r-nanagontent.

2. Unit-ll: Tax Planning through organizational set up (10 hours)

Tax planning with reltrence to location, r-rirture & fbrms ol'organizational set up oftnew
busit-lcss. oruanization, probletrs ancl tax management. CompLrtation cll'tax liability of
inc'liviclLrals ltrlrs artcl cornpar-rics ancl clccision making on the basis ol'tax liability.

3. Unit-lll: Tax planning through NI:rnagerial ancl linancial clecisions (I0 hours)
'l'ax planrling throLrglr Managcrial
clecisions lil<e rnal<e or buy, repair or renovate, own or
leasc'. cot-ltirlLle or sltLtt clown. Capitnl strutcture: linancing clecisions on financing through
clebt capital or eqLrity capital.

1. Unit-lV: 'fax Planning concessions & lncentives & Tax Auclit (0g hours)
IrrcliviclLral salariec1 pcrs()rl: irrcentivcs to save uncler sectior-r 80c,
llgccl'& sectio.r 24, &
excm;rtion r-rr.rcicr scction I 0( I ). l0( l0), l0( l0D), & l0(33 to36).
In ol' capital gains: clccluctions uncler section 54, 54 ECt & 54 l. Location Of
rcsl.rcct
80lAB, tlOlB. 'fax ALrclit: ooncept, significance,
bLtsittess; clccluctions uncier sectior.r 801A,
proceclure & legal provision.

Suggcstcd lLc:rdings:

1. I{. L. Progress ol'state inconie taxation since 191 l.

2. Atrierican econor.nic review, Mar. 1920, v. l0: 66-91. HB 1.826, v.10 33g Lyons,
T. E. Income tax as a soLlrce o1'municipal revenue. Minnesota rnunicipalities,
ALrg.

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Nadcnel P,G. Coltege

tuclNow '
 National PG College, Lucknow -226001
(An outonomous college of University of Lucknow)
www.npgc.in

3. Taxmann's Income Tax Act: as amended by Finance Act2001 & Taxation Laws
( Amendn-rent) Act 2006.

CO.PO MAPPING:

POl P02 PO3 PO4 PO5

col 2 0 I 2 2
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J FIigh Correlation
2 Nlocleratc Correlation
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17
 National PG College, Lucknow -226001
(An uutonomous college of University of Luclcnow)
www.npgc.in

M. Com

SEMESTER _ II
Paper Code MCOM I23 L T P C
Paper Name Management Accounting 3 0 1 4
Lcarning Objcctivc To cclr-rip thc stuclents about various aspects ol'Irnanoial management
ancl hclp thcnr to unclcrstancl f inancial investment ancl dividend
clccis ion s.

Course Outcomes On the completion of the course the student shall be -

able to learn how to use accounting to lacilitate and align decisions

rnade by owners, managers, and ernployees.

able to orgau ize, interpret, and

lc'arn lrorv accountants creatr.,
inlbrmation that irnproves internal processes and allows
cornr-r'runicate
organizations to identify and leverage opportunities to create value
within the supply chain and with cr"rstomers.

1. Unit- I: Introduction (05 hours)

Dcflnition, ot-rjectivcs, natlrre, scope ol'r-nanagcnteut accourrting, its role in decision making,
lirnitations. Rclationshipr between nrauagclrent acccruurting , Iir-riu-rcial ancl cost acoor-rnting.
Rolc ancl rcsponsibilities of mirnascmont accolrntant. Tools ancl techniclues 01'management
accor,rnting.

2. Unit- II: Analysis and interpretation of linancial statements-I (10 hours)

Meaniltg, objcctivcs, Lrtility arrcl limitatior-rs cll'finar-rcial statemont analysis. Comparative,
collllolt sizc ancl ratio analysis tcchniclues o1' analysis ancl interpretation o1' financial
statcrlent.

3. Unit- III: Analysis ancl interpretation of financial statements-il (12 hours)

Clash ['low ancl lirnc'l llor,v'l'ccllniclues.

4. Unit- lV Budgeting (08 hours)

Fixecl and Irlexible BLrclgeting, zero base bLrclgeting, responsibility accounting and transf'er
;rricing-'fhoorctical aspccts. Reporting to the management.
Suggested llcadings:

L Partclcy, I.M., Managcrrent Accounting, Vikas Publishing House Pvt Lirnitecl,200L)

2. I(han &.lain, Manasemont Accor-rntir.rg, Tata McGraw-Hill Eclr-rcation, 2006

v.>r
o"*d5'* 18

Netional P.G. College

LUCKNOW
 a
J. N. L. Ilingorani. A. I{. [{amanathan, Managcrnent Accor-utting, Sr-rltan Cliand, (Latest
Edition)

4. Dr. S. P. Gupta, Manzrgement Accounting,

Sahitya []hawan PLrblications, ( Latcst Eciition)

CO-PO MAPPING:

PO1 P02 PO3 Po4 PO5

co1 2 0 I 2 2
coz 2 I 2 1 I
cC)3 0 0 I 2 2
co4 2 I 0 1 3

J High Correlation
2 Moderate Correlation
Low Correlatior
\o Correlltliol

T93$" \t\----"

NaI"-
Netional P'G. College
LUCKNOW

19
 National PG College, Lucknow -226001
(An autonontous college of University of Lucknow)
www.npgc.in

M. Com
SEMESTtrIT - II
Pa;rer Coclc MCOMI24 L T P C
Pl;rer Name Labour Legislntion 3 I 0 4
Lelrning Objectivc -l-o cclLrip the stucJents about various aspccts of financial
managcr-ncnt ancl help them to unclcrstancl linancia[ investment
ancl cli vi clcncl cleoisions.
'l'o of the health safety
acclr"raint the stuclents about preservation
ancl wcllarc of'wurl<ers and maintenance of good relations
bctwecn employcrs and cmployees.
Course Outcomes On the completion of the collrse the student shall be :

o able to know the development and judicial setup of labour

laws.
o able to lntegrate the knowledge of labour laws in general HRD
practice.

l. Unit [: Introduction (05 hours)

Objcctivc ol'labour legislatiorr- labor:r wcllure ancl social security, legislative enactments for
social sccurity, laboLrr wclkrre ancl ILO.

2. Unit II: The Factory Act, 1948 (10 hours)

Briel' Iristory, Objectivc , applicability, cleflnitions, approval, licensir-rg and registration of
lirotorics. Thc inspccting stafl IIcalth, Saltty and Welfhre provisions relatir-rg to hazarclous
processes, Worl<ing hours of aclults.

3. Unit lIl: The Payment of Wages Act, 1936 (10 hours)

Introcluotion, Ap;rlication cll'thc act, Dcfinitions, rules Iirr payrnent ol'wages, DedLrotion liorn
wllges, Maintcnnr-rce o{'registers ancl record, lnspectors, Cllair-r"rs arising out o1'cledr"rction fion,
wagcs or clelay in payment of'wages ancl penalty firr rnaliciolrs or vexatious claims, penalty
lirr vari or,rs oI'l'ences.

4. Unit IV: The Minimum Wages Act, 1948 (10 hours)

Objcctivc uncl scope ol'thc act, Dcllnition, lixation of'mir.rirlurn ratcs of wages, Working hours
ancl cletermiuatior-r of'u,ages ancl claims.

Suggested Readings:

l. Ciosrl,un.ri. V.G., I-abour anrl Lrclr-rstrial lar,v, central law agency, llth eclition (2019)
2. Malil<. P.li., lndLrstrial [,alvs, Vol. I & 2., Eastern book company, (2011)

20
 National PG College, Lucknow - 226001
(An autonomous coLlege of University of Lucknow)
www.npgc.in

CO-PO MAPPING:

POl P02 PO3 PO4 PO5

col 2 0 1 2 2
co2 2 I 2 I 1

c03 I 1 I 2 1

c04 2 I 0 I 3

-1 High Correlatiorr
2 Moderate Correlation

$*95- \-rs-
^r.
Nationd P.G. Collcge
LUCKNOW

21
 National PG College, Lucknow -226001
(An autonontous college of University of Lucknow)
www.npgc.in

M. Com
SEMESTBR _ II
Paper Code MCOM I25 L T P C
Papu'Name Entrepreneurial Development and Small 3 I 0 4
Business
Learrring Objective o 'l'o cclr-rip thc
students about various aspects o1' flnancial
nranagclrent ancl help thern to unclerstancl financial investment
ancl cliviciencl clecisions.
Course Outcomes Orr the completion ol'the coLlrse the stuclent shall be

o Able to clcnlor"rstrate arrcl understand the basic concepts ir"r

Entrepreneuri al cleveloprnent.
o Able to entreprcneurship and innovation minors shall be able to
solvc probler-ns worth solving.

l. Unit I: Introduction of Entrepreneurship (09 hours)

E,volutiot-t, Dclinition, nccc'ls, benellts ancl characteristics o1' Entrepreneurship,
IlntrcprcneLrrsl,i;r Proccss, Tl-reories of Entrepreneurship, Nature and role o1'
IintreprencLrrship, Quralities ancl Prollle of Entreprenellr, Basic Causes of failure, types of
Entrepren e r,rr, Respo r-r s i h i I i ti cs o f' an Entrepren cLlr.

EDP Progri-urrnes: Ncccl. Role, Pltascs, Problems ancl Sr"rggestions.

Personltl cthios ancl bLtsincss ethics naturc, importance, Iactors inf'lr-renoing business ethics.

2. Unit II: Project Management & Execution (10

h ou rs)

Pro.ject Matragcn.tcnt, Prcjcct Sclection, Project ltcport. Projcct Appraisal, Project

Monitoring anci control. lJntrcpreneurial Environment: Micro & Macro.
3. Unit III: lntroduction: Cottage, Small ct Medium Industries (08 hours)
l)clrnition, ('SM's, Clraracteristics, scopc ancl signilicance o1'cottagc, small nnd meclium
inclustrics, clistinction bctr,vccn a small ancl large-scale inclr-rstry. Environment affbcting srnall-
busincss ancl srralI inclustry, IlcgLrlations o['central/state governn]ents regarcling small-scale
inclustrics, t,nritlr-rs iigcncics assisting srnall-scale ir-rclr"rstries in India.

4. Unit IV: SMEs: Key problems, Industrial Sicl<ness :rnd prevention (08 hours)
Problcnrs hcccl by small scalc inclustries relatccl to prodr-rction, {inance, personnel &.
tlarltcting in lnclia. Sicl<ncss ancl failurc o['small-scale irTdustrics in lnclia, oalrses, prcvontive
lurci-rsLlrcs ancl rehab iI itation.

?' 22
National P.G. Collcge
LUCKNOW
 National PG College, Lucknow -226001
(An utttonontous college of University oJ'Lucknow)
www.npgc.in

Suggested Readings:

1. P. Charrdra., Project Managen'rent, McGraw Hill Education India

2. M.B. Shukla, Entrepreneurship And Srnall Business Management, I(itab Mahal; 8th
Edition

3. Madlrurima Lall, Entrepreneurship, Excel Books (30 July2008)

4. Vasant Deszri, FLrnclarnentals ol' Entreprener"rrship and Small Business

Manauenrent, Hirnalaya Publishing House

5. Badi & Badi, Entrepreneurship, Vrinda Publications P Lt-Delhi

CO-PO MAPPING:

POI P02 PO3 PO4 PO5

col 2 0 1 2 )
c02 2 I 2 I I
co3 I I 1 2 1

co4 2 I 0 I 3

I High Correlation
2 Nlodcrate Corrcl:rtion
Lorv Correlatior

,)a
sn*5$"
A/

23
 National PG College, Lucknow -226001
(An autonoruous college of University of Lucknow)
www.npgc.in

M. Com

SEMESTER - III
Nanrc ol'the I)apcr I lours per Evaluation Scheme
Weel<
L P 't Internal Assessment
q)
a Z
o
I
c. 3
U
F.
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skill 301 ACCOUNTING THEORY & J I 4 l0 l0 80 100
PRACTICE - II

Sliill 302 MANAGEMENT OF WORI(ING J I 4 l0 10 80 100

CAPITAL
(icrr 303 I NTERNATIO NAL MARI(ETI NG J I 4 10 10 ti0 100

S kiil 304 BUSINESS RESEARCH J I 4 l0 l0 80 100

METHODOLOGY

SI(ill 305 DISSERTATION J I 4 100

't'o1'A L (' Il I,t t) t't's 20 TOTAL MARKS 500

% 'i'L- Lecture; P- Practical; T l'Lrtorial

National P.G. Collcge

LUCKNOW

24
 National PG College, Lucknow -226001
(An autonomous college of University of Lucknow)
www.npgc.in

M. Com
SEMBSTER - III
Paper Code MCOMl3I L T P C
Paper Name Accounting theorv and Practice- lI 3 0 I 4
Learning Objectivc o The course aims to provide in-depth knowledge of
conternporary accollnting practices to the students,
o lt aims to serve practice even when it advances reasons against
a fan-riliar practice.
Course Outcomes ClOl - To apply thc n.rethocls of valr-ration o1'goodwill and valuation of
shares.
ClO2 - 'f hc stucient shall be able to apply fbr the provision of AS 2 I and
prepare a consoliclatecl l'inancial statement.
Cl03 - 1-o apply various accounting soltwares.
ClO4 - to be r"rrlclatecl with the current trends in accctuntins.

Unit l: Valuation of Goodwill (10 hours)

Meaning, Need, Factors afl'ecting value of goodwill, Methods of valuation of goodwill-
profit method; Sr-rper prolit method; Capitalization method.
average

Valuation o1'shares:
Ncccl, Iructor al'f'ecting vulue o('shares; ntethods of vah-ration ol' shares- Net assets rnethod;
yiclcl mcthocl; fnir valuc methocl.

Unit-ll: Account of holding companies (08 hours)

Meaning ol'holcling cornpany ancl sr-rbsicliary oompany; Preparation of consolidated f-inancial
statenrcnt (13alancc shcet); Provision relating to AS-21; Detennination of cost of control;
Minority Intct'cst.
rr Unit-III: Double accounting system (10 hours)
Clonccpt, distinction bctrvcen single accor-urts ancl doLrble accounts, aclvantages and
lirnitatiurrs. Final acoor-rnts uncler cloLrble accoLrnts system with reference to Electricity
Clompany; C'rpital basc; ILcasonable retr.rrn; Disposal of sr.rrplus.

Unit-lV: Ilecent develo;rment in accounting (07 hours)

C'oncept o1' ValLrc Adclecl Staternent, concept ol' Economic Valrrc Aclcled, Envir()nrncnt
AccoLrnti n g, B rancl Accor-rr-rtir-rs ancl F-orcrrs ic Accounti ng.

(10 Hours)
Suggestecl Readings:

25
 National pG
college, Lucknow -22600l
fm\ ,, autonomous
(An coll_w of Lttcknow)
?f,y:,.rrrt,ty ($P|
@
Agarwal, B.D., Financial Accounting - Advanced, Pitambar Publishing, latest edition.

CO-PO MAPPING:

POI P02 PO3 PO4 PO5

col 2 0 I I 2
c02 2 I 1 I 2
c03 2 0 2 1 3
co4 2 0 1 I 3

3 High Con'elation
2 Moderate Correlation

N,,iP-
Nrtiond Collegc
P.G.
LUCKNOW

26
 National PG College, Lucknow - 226001
(An autonomous college of University of Lucknow)
www.npgc.in

M. Com
SEMESTER - III
Paper Code MCOM132 L T P C
Paper Name Manasement of Workins Capital 3 0 I 4
Learning Objective Thc ooLrrse clevelops thc ability tounclerstancl tl"re concept of
nranilgcu-lent o1'worl<ing capital ancl its variours lacets.

Course Outcomes CO I - Able to assess the factors all'ecting investment decisions and
opportLrnities presented to an organization. .
ClO2 -Select and apply techniques in managing working capital
ClO3 - Able to learn about long term sources and short term sources of
Iirnd proper Lrti lization.
('O4 -- Ablc to clo cash bLrclgeting ancl apply techniclues of inventory
nlluragclrcnt.

. Unit-l: Introduction (08 hours)

Meaning. ooncepts, ncecls and objective ol' working capital rnanagement, significance of
adequate vcllume ol' worl<ing capital. Determinants o1' working capital, estirnation of capital
recluirements.

l-l Unit-II: Planning And Financing Of Working Capital (08 hours)

Elements and objectives o{'workir-rg capital plan, sources of flxed and variable working capitals,
determining working capital linancing mix, working capital flnance by commercial banks,
principles ol'working capital tranageltlent policy.

Unit- Cash And Inventory Management

III: (12 hours)
Cash tnanagement -motives of holding cash, aspects of cash management, detenninants of
optitrutr cash level, cash bLrdgeting,
Inventory nlarlirgement- natLrrc, objectives, tools and techniques of inventory management,
cletermir-ration of stock levels, IIOQ and ABC analysis, just in time inventory (JIT).

Unit- IV: Nlanagement Of Receivables (07 hours)

Meaning and objective, cost ancl bene{rts of rTriiintair-ring receivables, factors influencing size of
receivables managerxent. Formulation ol'credit sales and collection policy, credit standard, credit
terrns, credit inlbr"mation, Functions and responsibilities of credit manager, factoring of
receivables - its lirnction and types.

Suggested Readings:

L Khan &.lain, Irinancial rnarnagemcnt, S. Chand

2. Panclay , I M, Firrarrcial n"ranagernent, S. Chand
3. GLrpta S.P., Management ol'Working Capital, Sahitya bhawan Publication

td- P ,-.,,ffi 27

MW
 National PG College, Lucknow -226001
(An autonomous college of University of Lucknow)
www.npgc.in

CO-PO MAPPING:

POI P02 PO3 PO4 PO5

col 2 0 I 2 2
c02 2 1 2 1 2
c03 I 0 I 2 J
co4 2 1 0 1 3

-t High Corrc'lation
2 Nloderate Correlation
Low Correlation
\ ,r i ,.'.--.'- - :r r:

28
 National PG College, Lucknow -226001
(An ctutonomous college of University of Lucknow)
www.npgc.in

M. Com
SEMESTER _ III
Paper Code MCOMI33 L T P C
Pa;rer Namc International Marketing 3 I 0 4
Lcarning Objectivc 'l-o appraise thc str-rclcr-rts r,vith varior-rs ooncepts ol' international
Ilarl<ctiltg atrcl cclr:ip tl-rcm with rcccnl trends in international marketing
Course Outcomes (lOl - Ablc to use prol'cssional skills, l<nowleclge ancl relevant business
sl<ills to analyze challenges in the international r-nzrrketing environrnent.
ClO2 -Ablc to clcvelop a market uriented, global, entrepreneurial, and
sr-rstainablc rlinclsct ancl observe clynarnic business environments as
o1"r;lrlrtLtn ities.
C'O3 - '[o tal<c clccisions relatecl to pricing, brancling ancl packaging.
ClO4 - To iclentily markcting strategies relate to cxpclrt.

. Unit I: Introduction (08 hours)

Naturc, sc()pc ancl irnpurtance ol' intcrnational rnarketirrg, Dotlcstic and international
Ittarl<eting. f raltsition to intcrnational rnarketing. hrternationerI rrarketing environrnent-
geographical. ccot-ronric, legal, clemographic, socio-cLrltr:ral ancl political environment.
Problen-rs ancl prospects of' Intcrnational Marl<eting.

:. Unit lI: International

marketing orientation (10 hours)
EPRG l'ramework, ldentification and Selection of foreign rnarkets, International market entry
strategies, direct and indirect exporting, International Market Research, Global Market
segmentation.

t l Unit III: International Marketing Decision (10 hours)

Procluct planning ancl clcvelopment, procluct Stanclarclization Vs aclerption, ir-rternational
procluct Ii(t cycle, lntcrnational Brancling, packaging and labeling, Pricing cleoision fbr global
nlarl<ets, Overscas clistribLrtion svsterns.

i I Unit IV: New techniques for international marketing (07 hours)

SLtbcontractirrg, .loint venture. Licensing, Risk rnanagernent in international Marketing-Role
ol' ECGCI. Econorlic integration lirr intcrnational rnarketing: Inclian perspective-SAARc],
ASEAN, BRIC'. Clornpositior.r ancl c'lircction o1'lnclia's lbreign Traclc.(07 Lecturres)

Suggested lLeadings:

l. .lLtstin Par-rl, International Business, "l'ata McGraw-llill PLrblishing Cornpary Liniited,

Ner.r, Dclhr
2. Francis C'hcrurnilanr, Intcrnational Marketing. IJirnalaya PLrblishing I-louse, Mumbai
3. Varshrrcy RI, Intcrrrational Marketing Managelnent - An Inclian Perspeclive,
Bhaltuchurya B , Sultan C'hancl & sor-rs. New Dclhi

Natirnd p.G-. College

LUCKNOW
 National PG College, Lucknow -226001
(An autonomous college of University of Lucknow)
www.npgc.in

Abbas J. Ali, Globalization of Business, Jaico Publishing House, Mumbai, 3rd Edn.,
2009

CO-PO MAPPING:

POI Po2 PO3 PO4 PO5

col 2 0 I 2 2
co2 2 I 2 I 3
c03 I 0 1 2 I
co4 2 1 0 I 3

J High Correlation
2 Nlodcrate Correlation
Lorv Correlation

F^'95- qx---.- ,P-'

11

hl= (J
Prilfti'Pt{-
Natirnal P.G' College
LUCKNOW

30
 National PG College, Lucknow - 22600\
(An uutonomous college of University of Lucknow)
www.npgc.in

Nl. Com

SEMESTEIT - III
Paper Cocle, MCOM I34 L T P C
Paper Name Business Resezrrch Methodology 3 0 I 4
Learning Ob.jective 'l'o cnal-rlc the stuclent to lrnclerstancl tlte concept o1'rescarch and get ann
iclea rcgarclirrg rescarch mcthodology.
Course Outcomes ClOl - Able to iclcntify ancl cliscuss the role ancl importernce of research
in thc social sciences.
Cl()2 -Able to iclcntily ancl cliscr"rss the issr-res nncl ooncepts salientto the
rescarch process.ClO3 - Able to iclerrtily and cliscr.rss tl-re complex issues
inherent in seleotirrg a research probleru.CO4 - Select an appropriate
rcsearch clcsign. ancl implement a research projcct.

Unit-I: Introduction (06 hours)

Meaning, objectivc ancl signilicance ol'business research rnethoclology, types o1'researches,
approaoltcs, scienti{'ic nretliocl ol'researoh process, problems encountered by researohers in
Inclia; Del'inc a research problcm, neccssity o1'clelining the probler-n, ancl techniclues involved
in clclining a rcscarch problerl.

I Unit-ll: Research Design, Sample Design & Scaling Techniques (10 hours)
Researclt [)esign- Mearring, ncecl, {tatures o{'a goocl clesign, concept related to researoh
clcsign, resei.rrch clesign lirr cxploratory researches/ descriptive / hypothesis testir"rg research;
Sarrpling clesign - C'oncept of popr-rlation and sarnple, steps irr sample design, criteria ol'
selection ol'a surrpling proceclure, types ol'sampling - probability and non probability
sarrpling nrcthocls. Mcasurement ancl scaling meaning of scaling, important scaling
tcchniclues, scalc construction technic1ues.

Unit-lll: Data Collection and Processing and Role of Computer in researches

(10 hours)
Mcthocls of clata Clollcction- Clollection of'Primary clata - Observation method, Interview
Mcthocl , Qucstionnaircs itncl scheclulecl methocl; Collectior-r o['seconclary data- selectior-r of
appropriatc nrcthocl of clata collection, prooessing of clata; Qualitative Ar-ralysis with special
reJcrcnce to nssrlciittion ol'attributcs . rolc o1'cotr-tputers in researchcs- Computer System,
I rr ;rurtan t (lhrractcri sti cs ancl computcr appl icati ons.

Unit-lV: Flypothesis Testing, Interpretation of Report writing (09 hours)

Ilypothcsis: Mcaning. Rasic C'once;lts arrcl proccclures ol' Ilypothesis testing, lin-ritation ol'
tosts ol'hypothcsis r,i,ith spccial re[crencc to chi-scluare test.
Ilrtcrprctation- Meaning ancl tcchniclLrc ol'lntcrpretatiorr, PrecaLrtion in Interpretatiot"t. Reports

\-r\-- 31

National_p.G. Cottege
LUCKNOW
 National PG College, Lucknow -226001
(An uutonomous college of University of Lucknow)
www.npgc.in

Suggested Reading:

1. Kothari C R, Research Methodology, New Age lnternational Publishers; Fourth edition

(1 September 2019)
2. Muu'ty c, Research Methodology, vrinda Publications (1 January 2009)
3. Sachdev, Research Methodology, Himalaya Publishing House; Third Edition (6 October
2014)

CO-PO MAPPTNG:

POI P02 PO3 PO4 PO5

col 2 0 I 2 2
co2 2 I ) I I
c03 I 0 1 2 1

co4 2 1 0 I 3

3 High Correlation
2 Moderate Correlation
Low Correlatior
\o C'rlrrel:ttior
g-$^r

collcse
Ndi.Jic'

32
 National PG College, Lucknow - 226001
(An autonomotts college of University of Lucknow)
www.npgc.in

M. Com

SEMESTBR - III
Paper Code MCOMI35 L T P C
Paper Name Dissertation 3 0 1 4
-l'ltis
Lcarning Objcctive papcr aims to allow the learnels to prcscr-rt thcir finclings in respouse to
ccrtair-r propositions that they choose thcmselves. An academic work wl-rich
aims to incrcases tlieir analytical aud clescriptive ancl cosrritive sl(ill
Course Outcomes C'O I -Able to r-rnclertal<e rcsearch in business & sooial sciences.
C'O2: Ablc to r"rncicrstancl. clevelop and apply the I'unclarrental skills in
I ornru lati ng research problems.

C'O3: Ablc to r-rnclerstitncl ancl clevelop thc rnost appropriate

mcthoclology lirr thcir researoh.
ClO4- Able to writc rcsearch papers.

CO-PO MAPPING:

POI P02 PO3 PO4 POs

CO 2 0 I 2 2
I
CO 2 1 2 1 1

2
CO I 0 I 2 I
3
CO 2 I 0 1 3
4

J High Corr"elation
2 IVI oderate Correlation

-ow Correlatior

"u.$s- [
M,,BP-
Netional P.G. College
LUCKNOW

33
 National PG College, Lucknow -226001
(An crutonomous college of University of Lucknow)
www.npgc.in

M. Com
SIIMESTI1R - IV
Nanrc o1'thc Paper Hours per Evaluation Scheme
Week
L P 't Internal Assessment
q)
(n q
Z.
L
()
L
U
!

a
-
-
bo o
()
(, li
,A
ri
skilt 401 COM PUTERISED ACCOUNTING J I 4 10 10 80 100

& E-COMMERCE
SIiill 402 INDIRECT TAX LAW AND -) I 4 10 I0 80 I00
ACCOUNTS

Sliill 403 CORPORATE ACCOUNTING J 1 4 10 t0 80 100

Sl(ill 404 MANAGEM ENT I NFORMATION J I 4 I0 10 80 100

SYSTEM

(icr.r 40-s ORGANIZATIONAL BEHAVIOU R J I 4 10 l0 tt0 100

TOTAL CII.EDITS 20 TOTAL MAII.KS 500

*T--I-ecture; P -Practical; T-Tutorial

^$"a+
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Netirnal P.G. Collcae
LUCKNOW

34
 National PG College, Lucknow -226001
(An crutonomous college oJ' University o/' Luclcnow)
www.npgc.in

M. Com

SEMESTBIT - IV
Paper Code MCOM141 L T P C
Paper Name Computerized Accounting and E- Commerce 3 0 1 4
Lcarning Objective 'l'hc coLrrse is cle signccl to eqLrip thc stuclcnts with cclmputerized
accolrntir-rg nncl c- con'lurcrcc in tlrc changing business scenaritr

Course Outcomes C'O I - Able to apply computerized Accounting Applioation using Tally
soliware.
ClO2 -Able to clernor-rstrate and urrderstancl various e-colnlllerce
flnclamentals ancl apply tl-rern in a changing business environrnent.
CO3 - Able to Lrnclcrstancl various secr,rrity threats and means to protect
thc clcvices ancl networl<.
ClO4 - Able to Lrndcrstand various soltwares used irr e-corlmerce.

Unit -l: Computer and Accounting (06 hours)

Applicatiorr o1'C'omputer in accor-rnting- Mcaning, Features ancl scope of computerized

accor-rr-rtir-rg, aclvantages ancl Iimitations ol' con-rpr-rtcrizecl aooor-rnting, comparison between
mlrnual ancl cor-r-r1'rLrtcrizccl accolu-rting, cor-rsiclerations lbr sourcing an accoLutting soltware,
typc ol'accor"rntir-rg so{irvarcs- l-hcir rncrits rincl clcmerits. Relatior-rship between Cornputerized
AccoLrnting, Accountinq Inlirrmation Systerr (AlS) ancl Management Inlbnnation Systen't
( MIS), sul-r systcms ol' computerizecl nccounling.

!- Unit-II: Computerized Accounting using Tally Software (12 hours)

Irunclamcntals ol'Tally- Its essential leatures, classifloation o1'cornpany, company creation,

classillcation o['voLrchcrs, processing o{'Irnancial transactions, report geueration (Trial
LJalancc, PIL accolrnt, balance slreet,final rcport), Accouu-rt Books, t-ist of Aooounts,
Invcntory Feutures ancl lrcaturcs pcrtaining to clLrty ancl tax- VAT enabled Tally.(12 Lectures)

il Unit-IlI: Understanding E Commerce (10 hours)

Evolution. nrcaning, clcmcnts, scopc anci bcrrcl'its ol'e-commerce. Driving firrces lbr e-
cor.nmcrcc, SWOl' ol ecommcrcc. Its classifioation (82B, B2C, C2B, C2C). Impact ol'e-
con-lurcrcc on busincss aucl society. Esser-rtial I.T. services fbr e-commerce- internet, intrauet
ancl crtranct.

[l Unit-IV: E-Commerce- Payment systems and security (07 hours)

Illectronic Paymcnts, Online banl<ing ancl IIDI, Security threats with e- comrnerce and
ol'[rirovall ar-rcl Encryption. Overview o1'E- Coumerce Laws in India.(07
n-rcrrsLrrcs, basics
I-ectr,rrcs )

,
Suggested Readings:
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1. CSV Murthy: E-Cornmerce- concepts, models and strategies, Himalaya Publishing

House. 2002

2. Shanker, Bharat: E-Cornmerce-framework, technologies and applications. McGraw

hill,2008
3. Fellenstein and Ronwood Exploring E Commerce, Global E-Business & E,-Societi
Latest Edition

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Nrtional P.G. College
LUCKNOW

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 National PG College, Lucknow -226001
(An autonomotts college of University of Lucknow)
www.npgc.in

M. Com

SEM ESTBR - IV
Paper Code MCOM I42 L T P C
Paper Name Indirect Tax Law and Accounts ., 0 I 4
Learning Objective The cr: ursc itir-r'rs to proviclc in-clepth knowleclge o1' Tax law and
Accoltnts ol'CiST Act ancl Indian Clustonts Act to the students.
Course Outcomes C'O I - Able to get ready for current market recluirements of GST
Filling & Custom DLrty.
ClO2 -Able to identity and cornply witli the relevant provisions of the
Incorre Tax Act as it relates to the inoorrre tax of individuals
CO3 - Able to clo accor-rnting ancl computation of GST
C'04 - To bc ablc to clo I'reelarroing lbr GST hling.

I Unit I: GST lntroduction (09 hours)

CS'[' C]onccpt, 1'ax structurc. Cl(lST. StlS'f, IGS'1, UGST. I,-eatures of GST, lnc'lirect Tax
Structure bclirrc GS'I. GSl'- as a curc lirr ills ol'earlier Inclireot Tax Strr-rctr-rre. benellt of
C)ST. Dillcrcncc bctrvcen earlier -fax regime & GST, Exemption liom GST & Zero rfied
sLrpply. Ratcs ol'CST Iirr cliflcrent categurics o['proclr-rct & services, Place of supply, time o1'
sul-rplv & valLrc ol'sLrl'rply.

Unit II: GST in Operation (08 hours)

GS'l- coLrncil, CSl'netr,r,orl<, E-way bill. impact ol'GST on trercle, Manr-rlactr,rre and services,
con-tposition schcrne ancl reversc chargc r-nechanism, ir-rpurt Tax credit. Registration, payment
oltax, tax clcclLrctiorl ut solrrce, collection o1'tax at source.

. l UnitIll: Accounting and Computation of GST (10 hours)

.lob lvorl<, [:-C]onrmcrcc & sLrpply o['unline clata, Invoice ancl Account, cornputatior"r o1'GST
payahlc (Practical Problerrs) [iling o['rcturns, assessment ancl aurdit. Penalties & Prosecr"rtion
lirr contravcntion of I{Lrles.

Unit IV: Custom duty Act, 1962 (08 hours)

Characteristics of custom dr"rty, objects of custom duty, Types of custom duty, Valuation of
goods for tl-re plrrpose of Assessment & Cornputation of customs duty payable,
Administration of cLrstom duty.

Suggested Readings

1. Malhotra Ll. C., Income Tax Law and Accounts, Sahitya Bhawan Publication

2. Sirighania V. K., Income tax Laws, Taxman Publication

3. Aht4a G. K,. :lncome Tax Laws, Arya Publication

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www.npgc.in

IVI. Com

SEMESTtrI{ - IV
Paper Code MCOM143 L T P C
Paper Name Corporate Accountins 3 0 1 4
Learning Ob.iective 'l'o clcvclop undcrstancling rcgirrcling prinoiples olcorporate accounting
ancl thcir appl icabil ity
'l-o train stLrclents in tlre Irelcl o['corporate linance,tryir-rg to respond to
the clcrnancls prcsentcd by a con.rpetitive and globalized economy
which requires rnore specialized agcr-rts in these disciplines.
Course Outcomes COI - Able to be equipped with how to use information to support
business processes and practices such as problem analysis and decision
rnaking.
CO2 -Able to learn to prepare Receipts & Payment Account, Income &
Expenditure Account
CO3 - Able to learn to prepare Balance Sheet for Non-Profit
Organizations
CO4 - Able to face a competitive world in the light of changes
occurring in the business environment.

Unit I: Accounting of shares and debentures (I0 hours)

Issuc cll'shares. Calls in aclvance, Calls in arreArs, clversubscription, lorfeiture o1'shares, re-
issue o[' shares, bury-bacl< o[' shares, reclen-rption of pref-erence shares, Classil'ication ol'
clebcnturcs, lssuc ol'clebentures. writirrg o1'loss issr-re o1'clebentures, SEBI guidelines.

I Unit Il: Corporate financial statements (09 hours)

Prcparatiotr o1'linal acooLrnt o['company, clistribLrtion ol'prolrts, Marragerial Remuueration.

Unit III: (10 hours)

Licluiclator's linal statcment ol'accolu-rts. Statement o1'afThires, Deficier-rcy Account, "B" List
contributorics.

-l Unit IV: Corporate financial reporting (06 hours)

Concept, objectives, General and Specific purpose of financial reporting, Qualities, Benefits and
Suggestion tbr lmproving financial reporting; Social Reporting; Value Added Reporling;
Segment Reporting.

Suggested Readings:

1. Shukla, S .M. & Gupta S.P, Corporate Financial Accounting, Sahitya bhawan Publication
( latest edition)
2. Gupta, R. N., & Radhaswalny, M., Advanced Accor"rr.rtir.rg, S. Charrd & Sons, (latest
"""'""fr
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39

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 National PG College, Lucknow -226001
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www.npgc.in

3. Maheshwari, S. N., & Maheshwari, S.K., Advanced Accounting-Vol 1 & II,

Publishing House, (latest edition)

CO.PO MAPPING:

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40
 National PG College, Lucknow -226001
(An autonomous college o.f University of Lucknow)
www.npgc.in

M. Com
SI!IVIESTIIII - IV
Paper Code MCOM144 L T P C
Paper Name Manaqement Inlbrmation System 3 0 I 4
Lcarning C)b.icctivc To provide an insight into fundamentals of MIS and its application in
e-business.
Course Outcomes C'O I - Ablc to relate the basic concepts ancl technologies ursed in the
Irelcl ol' managcment inlirrmation systerns;
Cl()2 -Able to compare the processes o1'clevelopir-rg and irnplernenting
i n firrmation systcrr-r s.

CO3 - Able to outlinc tl-re role o1'the ethical, socia[, ernd security issues
oI inIirmaticln systerns.
C'O4 - Able to translate the role of information systems in
organizations, the stratcgic nllnlgcnreut processes, with the
impIications lbr the management.

I Unit-I:MIS-Introduction (10 hours)

Meaning ancl conccpt ol'MIS- its cl-raracteristios, objectives, fin"rctions, components & tools.
Aclvantages & lirnitation ol'MIS. its role & its scope, MIS as a ltderation of sr"rbsystems,
MIS Architecturc.
l-' Unit-II: MIS-lnformation System (08 hours)

Mcaning, Clonrl'roncnts. clrrrensions, levels ancl types ol'lnlbnnation Systen-r- lts role, benefits
ancl limitations. basic fcatures ancl I'unctions ol' TPS. ESS, OAS, Expert System(ES),
Artilrcial lntelligcncc(AI), and SIS. Inlormation syster.n fbr strategic advantages, Business
Proccss l{cenqincering (13PIL) ancl rolc o['lnfirrmation Teclinology in BPR.

Unit-lll: VIIS-Decision iVlaking Proccss (10 hours)

Manugcn-rcnt clccision structure, clecision support systcm (DSS)- its featurres, classifloation,
con'rporrents, 1r'urrcr,vorl< ancl role, Developing MIS systems- systems approach, Systern
analysis ancl clesign (SAD) Systcnr Devcloprlcnt Lilt fiycle (SDLC).( l0 Leotr"rres)
-r Unit lV: MIS-Cross Functional Enterprise System (07 hours

Applicrtion ol' inlirnration systern in c-bLrsiness. Enterprise resoLrrce platnning (ERP)-

C'onccl-lts, Icatr-rrcs, solLrtion structurc ancl beneflts oI ERP; Customer Relatior-rship
Manascnrent(C'l{M)- Mearring. cor.nponents, phases arrcl significance o1'CRM , custolrler
clriven C't{M, rcclLrisitcs ancl applications ol' CIRM; Supply C-hirir"r lranagelnent(SCIM)-
Irlcrncnts, aspccts at-rcl lirnctior-rs o1'SC]M, purll ancl pr"rsh supply chain rnodcls, role aud
signilicancc ol'S('M.

gP' 41
 National PG College, Lucknow -226001

@
Suggested Readings
(An autonomous college of University of Luclcnow)
www.npgc.in

1. W.S. Jawadekar, Managen'rent lnformation Systerns, Tata McGraw-Hill Publishing

Company Limited (Latest Edition)

2. C&U Mr.rrthy, Management Information Systems, Himalaya Publishing House (1

January 20 1 0)

3. Bagchi Nirmalya, Management Information Systems, Vikas Publishing House, 2010

CO-PO MAPPING:
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2 Vloderate Correlation

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42
 National PG College, Lucknow -226001
(An autonontorts college of University of Lucknow)
www.npgc.in

M. Com
SEN,IESTER - IV
Paper Code MCOM I45 L T P C
Paper Name Organizational Behavior 3 1 0 4
Learning Objective To appraise thc stLrdents regarding the principles arnd theories of
organ izational behavior.
Course Outcomes CO I - Able to understand the scope of Business, and its irnportance.
CO2 -Able to clcscribc the Social Responsibility of Business towards
the society
ClO3 - Ablc to explain business ethics as an integral part ol'every
["rLrs i ncss organ izati or-r
C'O4 Able to r-rnclerstancl the concept o1'Transactional Analysis and
aprrly it in the corporate world.

Unit-l : Organizational Beh:rviou r (12 hours)

'fransactional Analysis proccss r.rs a plerequisitc to orgar,izational behaviour analysis.
Clorrccpt ancl signilrcance, lntrocluction to Attitucles, perception, Leanring, persorrality.

tl Unit-II: Group Dynamics and Team Development (08 hours)

Lcaclcrship- L'oncept, leaclership Styles. Lcerdership theories; trait theory, behavioural

'1-hcory, lrccllcrs Continsency theury, Ilcrsey-Blancharcl's sitr-rational theory, Managerial
Gricl, lil<crt's firur systenr o1' leaclership.

Unit-l I I: Organiz:rtional Conllicts (09 hours)

Dynarlic ancl rlanagcr-ncr-r1 soLlrces. LeveIs and types of conflicts, Traditional and Modern
approaches to Con[]icts. RcsolLrtion ol' conl'lict,

Motivation- C'oncept & 'l'hcories- Maslow, Herzberg, Mc Grcgor', 1'heory Z, Mc Clelland's

ncccl thcury, Vnrorrs cx1-lcotancy 1'heory.

Unit-lV: Organizational Dcvclopmcnt (06 hours)

C'onccpt, Ncccl lirr Changc, Rcsistancc to change. tl-reories ol'planned ohange, organizational
cliagr-rosis, OD intcrvcntion. C'on'rr-r'rr-rrricatior-r- concept, Process, Barriers, Types, hnproving
ctln-rn-i Lrn ioat ior-r.

Suggcsted lLeaclings:

1. K Aswathappa, Organisational behaviour, Himalaya Publishing House, (latest

edition)

F,rrL=- /
 National PG College, Lucknow -226001
(An outonomous college of University of Lucknow)
www.npgc.in

I-.M. Prasacl, Organisational behavior,rr, Sultan C]hancl, 2004

Irrccl l-uthans, Brett C. I-uthuns, I(yle W. Luthans, Organizational Behavior:
Ilviclcnce-Basccl Approach, IAP, 20 I 5

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44
 National PG College, Lucknow - 226001
(An autonomous college o/'(Jniversity of Lucknow)
www.npgc.in

M. Com
SEMESTER _ IV
Paper Code MCOM146 L T P C
Paper Name Viva-Vocc 3 I 0 4
Learning Objective A l'irtal viva ctthances the prescntation, colnmunication skills ancl encourages
the lcarners to Iace tlre corrpetitive worlcl.
Course Outcomes C'O l0l I - -fo be able to enhancc cor.r.tr.r'rLrnication skills.
ClOl0l2 -To be able to Lrpgraclc knowledgc relzrtecl to various papers.
C'O l0l3 - To bc able to enhance presentartion skills.
C'O I0l4 - to be able to lucc compctitive world.

CO-PO MAPPING:

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Naticnal P.G. Crllcgc

LUCKNOW

45