SAVITRIBAI PHULE PUNE UNIVERSITY

FACULTY OF COMMERCE & MANAGEMENT (COMMERCE)

NATIONAL EDUCATION POLICY- 2020

STRUCTURE AND SYLLABUS
MASTER OF COMMERCE (M.COM.)
w.e.f. 2023-24

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 Preamble

As per the guidelines of the National Education Policy - 2020, the main concern of Higher
Education System is consistent growth and development of learners, which help them
to face global challenges with required competence and a mind-set full of human values
and integrity.

Savitribai Phule Pune University has revamped its two year Post Graduate degree
program, Master of Commerce (M.Com.) to inculcate holistic approach through a well-
designed syllabus, to achieve the multidisciplinary approach as envisioned by the NEP-
2020.

Keeping in view the requirements of global trade, commerce and industry, the standard
of the M. Com program has been elevated by integrating theory, practical, on the job
training through extensive internship programme, research and community-oriented
courses.

The programme will empower learners to accept professional challenges in a more

effective and efficient manner. Learners will further develop an ability to make
appropriate decisions based on skills and knowledge inculcated through the curriculum.

Objectives

1. To train and equip learners of post graduate program to understand and accept the
challenges of corporate world and to withstand them through the study of analysis
of advanced commercial and business methods and processes.
2. To develop independent logical thinking and facilitate personality development.
3. To acquaint learners with significance of research in business.
4. To impart skills regarding methods of data collection and their interpretations.
5. To develop communication and analytical skills among learners.
6. To help learners to understand and accept challenges and make them industry ready.
7. To impart required knowledge to will help them to provide new insights for the
better work culture in the corporate world.
8. To help learners to imbibe correct values through capacity building and implement
them through on the job training.

Program Outcome
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1. To develop understanding of various business concepts and apply them in practice.

2. To boost independent logical thinking and facilitate personality development.

3. To develop communication, leadership and analytical skills among learners.

4. To discuss legal aspect and compliances regarding Intellectual Property Rights,

Labour Laws and the Information Systems.

5. To identify various costing tools and techniques. Learners will gain knowledge on
reconciliation of cost & financial accounts.

6. To develop knowledge of the pre-requisites for the development of rural

infrastructure.

7. To educate learners on concepts of supply chain management, methods, and

practices.

8. To illustrate the legal framework of banking and the concepts of Universal and
Central banking.

9. To explain various marketing skills and techniques, consumer behaviour and the
importance of public relationship.

10. To impart knowledge of methods of data collection and their interpretations in

business research.

11. To understand business operations through on the job training and internship.

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1. Duration:
The M.Com. Course will be of Two Years duration consisting of two part.
I.e. Part I and Part II. Each part consists of two semesters. Thus, the
M.Com. Course is of Four Semesters. For each Semester, there will be 22
credits. Total credits are 88.

2. Eligibility:
The student who has passed any Bachelors degree of this University or
any other recognized University shall be held eligible to be admitted to
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 M.Com. Course.

3. Course Structure:
The M.Com. degree course will be of two-year duration consisting of
four semesters and of 88 credits as below:

Sr. Semester Total

No. Credits
1 Semester I 22
2 Semester II 22
3 Semester III 22
4 Semester IV 22
Grand Total 88

4. Exit Options :
After completion of the first two semesters (44 credits) of specified courses of
those two semesters (i.e. 1st and 2nd ) an exit option is provided to learners ,
at their specific request only, resulting in award of Post Graduate Diploma in
Commerce.

5. Examination:-
A. A student cannot appear for semester end examination
unless he/she has maintained 75% attendance during the
teaching period of that course. If a student fails to maintain
attendance up to 75%, at the time of filling of examination
forms, an undertaking from the student should be taken
stating that he/she will be allowed to appear for examination
subject to fulfilment of required attendance criteria during
the remaining period of teaching of the course.
B. Each credit will be evaluated for 25 marks.
C. Each course will have a distribution of 40:60 for CIE and SEE.
D. To pass a course, the student has to obtain forty percent
marks in the CIE and SEE separately.
E. If a student misses CIE examination, he/she will have a
second chance with the permission of the teacher
concerned. Such a second chance shall not be the right of
the student; it will be the discretion of the teacher
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 concerned to give or not to give second chance to a student
to appear for internal assessment.
F. A student cannot register for the third semester, if he/she
fails to complete 50% credits of the total credits expected to
be ordinarily completed within two semesters. In this case,
a student can seek admission to first or second semester in
order to complete the requisite number of credits and to be
able to seek admission in the third semester. He or she will
have to score 22 credits out of total 44 credits to be able to
seek admission in the third semester.
G. There shall be revaluation of the answer scripts of semester-
end examination but not of internal assessment papers as
per Ordinance no 134 A and B.

*****

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 FACULTY OF COMMERCE & MANAGEMENT – COMMERCE
Structure and Subject Codes for M.Com. as per NEP-2020
w.e.f. 2023-2024
Semester – I
Sr. No. Course Code Subject Credits Name of BOS

Major Mandatory (Compulsory)

1. 60101 Management Accounting 4 Accountancy

2. 60102-A Industrial Economics OR 4 Bus. Economics

60102-B Business Statistics OR 4 Stats & Computer

Application

60102-C Quantitative Applications 4 Stats & Computer

Application

Advanced Accounting & Taxation

Major Mandatory

3. 60103 Personal Income tax & Tax 4 Accountancy

Planning

4. 60104 Direct Tax 2 Accountancy

Major Elective

5. 60105 Advanced Accounting 4 Accountancy

Commercial Laws & Practices

Major Mandatory

6. 60106 Information Systems & E- 4 Business Law

Commerce Practices

7. 60107 Labour Laws 2 Business Law

Major Elective

8. 60108 Intellectual Property Laws 4 Business Law

Advanced Cost Accounting & Cost System

Major Mandatory

9. 60109 Advanced Cost Accounting 4 Cost & Works

Accounting

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Sr. No. Course Code Subject Credits Name of BOS

10. 60110 Costs for Decision Making & 2 Cost & Works
Activity Based Costing Accounting

Major Elective

11. 60111 Costing Techniques and 4 Cost & Works

Responsibility Accounting Accounting

Co-Operation & Rural Development

Major Mandatory

12. 60112 Cooperative Movement in India 4 Business Practices

13. 60113 Rural Infrastructure 2 Business Practices

Major Elective

14. 60114 Organization of Cooperative 4 Business Practices

Business

Business Practices & Environment

Major Mandatory

15. 60115 Organized Trades & Markets 4 Business Practices

16. 60116 Leadership and Organizational 2 Business Practices

Behaviour

Major Elective

17. 60117 Business Environment & Policy 4 Business Practices

Business Administration

Major Mandatory

18. 60118 Production & Operation 4 Bus. Administration

Management

19. 60119 E-Commerce 2 Bus. Administration

Major Elective

20. 60120 Financial Management 4 Bus. Administration

Advanced Banking & Finance

Major Mandatory

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Sr. No. Course Code Subject Credits Name of BOS

21. 60121 Central Banking 4 Banking & Finance

22. 60122 Universal Banking 2 Banking & Finance

Major Elective

23. 60123 Banking Products and Services 4 Banking & Finance

Advanced Marketing

Major Mandatory

24. 60124 Social Media Marketing 4 Marketing

25. 60125 Event management 2 Marketing

Major Elective

26. 60126 Marketing Techniques 4 Marketing

Research Methodology (Compulsory)

27. 60127 Research Methodology 4 Business Practices

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 Semester – II
Sr. No. Course Code Subject Credits Name of BOS

Major Mandatory (Compulsory)

1. 60201 Financial Analysis & Control 4 Accountancy

2. 60202 Strategic Management 4 Bus. Administration

Advanced Accounting & Taxation

Major Mandatory

3. 60203 Business Tax Assessment & 4 Accountancy

Planning

4. 60204 Indirect Tax 2 Accountancy

Major Elective

5. 60205 Specialized Areas in Accounting 4 Accountancy

Commercial Laws & Practices

Major Mandatory

6. 60206 Laws Relating to Copyright & 4 Business Law

Design

7. 60207 Law of Arbitration 2 Business Law

Major Elective

8. 60208 E-Security & Cyber Laws 4 Business Law

Advanced Cost Accounting & Cost System

Major Mandatory

9. 60209 Application of Cost Accounting 4 Cost & Works

Accounting

10. 60210 Variance Analysis & 2 Cost & Works

Interpretation Accounting

Major Elective

11. 60211 Cost Control & Cost System 4 Cost & Works
Accounting

Co-Operation & Rural Development

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Sr. No. Course Code Subject Credits Name of BOS

Major Mandatory

12. 60212 Management of Co-Operative 4 Business Practices

Movement

13. 60213 Rural Entrepreneurship & 2 Business Practices

Micro Finance

Major Elective

14. 60214 International Cooperative 4 Business Practices

Movement

Business Practices & Environment

Major Mandatory

15. 60215 Modern Business Practices 4 Business Practices

16. 60216 Business Laws & Ethics 2 Business Practices

Major Elective

17. 60217 Business Environment Analysis 4 Business Practices

Business Administration

Major Mandatory

18. 60218 Business Ethics & Professional 4 Bus. Administration

Values

19. 60219 Corporate Social Responsibility 2 Bus. Administration

Major Elective

20. 60220 Elements of Knowledge 4 Bus. Administration

Management

Advanced Banking & Finance

Major Mandatory

21. 60221 Banking Law & Practices 4 Banking & Finance

22. 60222 Banking Product & Services 2 Banking & Finance

Major Elective

23. 60223 Monetary Policy 4 Banking & Finance

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Sr. No. Course Code Subject Credits Name of BOS

Advanced Marketing

Major Mandatory

24. 60224 Customer Relationship 4 Marketing

Marketing & Retailing

25. 60225 Branding 2 Marketing

Major Elective

26. 60226 Service Marketing 4 Marketing

On the Job Training / Field Project (Compulsory)

27. 60227-A On the Job Training OR 4 Concerned

Specialization

60227-B Field Project 4 Concerned

Specialization

*****

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 M.COM
Semester - I

Syllabus

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 Revised Syllabus (2023 Pattern as per NEP-2020)
Faculty: COMMERCE & MANAGEMENT (Commerce)
Program Name: M. Com. in Advanced Accounting & Taxation
Program Code: M.Com.

Class: M. Com. SEM-I

Subject: Management Accounting

Name of the Program: Course Code: Name of the Department:

M. Com. in Advanced 60101 Commerce
Accounting & Taxation

Class Semester Course Course Name No. of Lectures Credits Marks

Code Per Week (Per
Lecture = 60
Minutes)
M. Com. I 60101 Management 5 4 100
Accounting

Course Objectives:
1. To enhance the abilities of learners to develop the concept of management accounting
and its significance in the business.
2. Equip the students with the knowledge and skills of concepts, techniques of management
accounting.
3. Enhance skills of students regarding managerial decision-making.
4. To enable the learners to understand, develop and apply the techniques of management
accounting in the financial decision-making in the business corporates.

Unit Title and Contents No. of

Lectures
1 Introduction to Management Accounting (Theory) 15
1.1 Introduction of Management Accounting
1.2 Limitations of Financial Accounting
1.3 Meaning, definition and evolution of Management Accounting
1.4 Scope and functions of Management Accounting
1.5 Distinguish between Financial Accounting and Management
Accounting
1.6 Distinguish between Cost Accounting and Management
Accounting
1.7 Advantages and Limitations of Management Accounting
1.8 Study and analysis of Case Studies:
1.8.1 Parle G Case: History of Parle G and Success of the Century
1.8.2 Ford Accounts Payable Case: Business Process Reengineering

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 2 Application of Marginal Costing Technique 15
2.1 Introduction of Marginal Costing
2.2 Comparison among Marginal Costing, Absorption Costing and
Differential Costing
2.3 Features and Assumptions of Marginal Costing
2.4 Key Terms: Marginal Cost, Contribution, Profit-Volume Ratio,
Break Even Point (BEP), Angle of Incidence, Margin of Safety, Cost-
Volume-Profit Analysis
2.5 Advantages and Limitations of Marginal Costing
2.6 Break Even Analysis, Assumptions of Beak Even Analysis, Break
Even Chart
2.7 Cost Volume Profit Analysis and its utility
2.8 Key factors / Limiting factors (Material, Labour, Plant Capacity,
Sales)
2.9 Numerical Problems on various Key Terms of Marginal Costing,
BEP, Cost-Volume-Profit Analysis and Key Factors
3 Budget and Budgetary Control 15
3.1 Introduction and Meaning of Budget, Forecast, Budgeting and
Budgetary Control
3.2 Features of Budget
3.3 Objectives of Budgetary Control
3.4 Advantages and Limitation of Budgetary Control
3.5 Installation of Budgetary Control System
3.6 Classification of Budgets (According to Time, Function and
Flexibility)
3.7 Zero Base Budgeting: Meaning, Process, Advantages &
Limitations
3.8 Numerical problems on Flexible Budget and Functional
Budgets
4 Pricing Decisions 15
4.1 Concept of Pricing
4.2 Objectives of Pricing
4.3 Types of Pricing
4.4 Factors affecting Pricing of Product
4.5 Methods of Product Pricing: Cost-Based Pricing (Marginal Cost
/ Variable Cost, Full Cost), Penetration Pricing, Skimming Pricing,
Special Order Pricing, Return on Investment (ROI) Pricing
4.6 Numerical Problems on Marginal Cost / Variable Cost, Full Cost,
Special Order Pricing only

Course Outcomes:
1) Students will understand importance of management accounting and functions of
Management Accounting.
2) Students will understand various decision-making techniques of marginal costing and its
application in modern business.
3) Product Pricing decision-making capacity of the students will be developed.
4) Learners can prepare various budgets independently

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Teaching 1. Class Room Lectures.
Methodology: 2. Guest Lectures of Professionals, Industry Experts etc.
3. Teaching with the help of ICT tools
4. Visits to various Professionals Units, Companies and Business
Units
5. Group Discussion
6. Assignments, Tutorials and Presentations
7. YouTube Lectures developed by MHRD & UGC
8. Case Study / Case Problems
Internship for Students if any: Not applicable
Recommended Books:
1. Management Accounting- Text, Problems and Cases, M.Y. Khan & P.K. Jain, Tata
McGraw Hill Education Private Limited, New Delhi
2. Management Accounting, R.S.N. Pillai and Bagawati, S. Chand Publication, New
Delhi
3. Advanced Management Accounting, Jawahar Lal, S. Chand Publication, New Delhi
4. Accounting for Management, N. P. Srinivas & M. Shaktivel Murugan, S. Chand
Publication, New Delhi
5. Management Accounting, M.A. Sahaf, S. Chand Publication, New Delhi
6. Fundamental of Financial Management, Amit Singhal, S. Chand Publication, New
Delhi
7. Management Accounting, Dr. S. K. Paul, New Century Book Agency (P) Ltd.
8. Accounting for Management, Dr. Suneel K. Maheshwari, CA Shard Maheshwari,
Vikas Publishing House Pvt. Ltd.
9. Management Accounting and Financial Control, Dr. S.N. Maheshwari, Sultan
Chand & Sons, New Delhi
10. Accounting for Management, S. Ramanathan, Oxford University Press, New
Delhi
11. Advanced Cost and Management Accounting, V. K. Saxena & C. D. Vashist,
Sultan Chand and Sons, New Delhi.
12. Cost and Management Accounting, Inamdar S.M., Everest Publishing House.
13. Study Materials of ICAI, ICSI, ICMA
14. Journal of Chartered Accountants, Journal of Cost and Management
Accountants and Journal of Company Secretary
Scheme of Examination:
1. Internal Assessment: 40%
2. External Assessment: 60%

Scheme of Exam Format Minimum

Examination Passing Marks
Continuous The subject teacher needs to adopt any two of the Min. 16 Marks
Internal following methods for internal assessment: (40% of
• Assignments Passing)
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 Evaluation • Written Test
(CIE) • Online / Offline MCQ Test
(40 Marks) • Power Point Presentation
• Case Study
SEE / External Q. 1: Descriptive theory question on Unit-1 = (15 Min. 24 Marks
Exam Marks) (40% of
(60 Marks) OR Passing)
(Total 3 Hours Q. 1: Descriptive theory question on Unit-1 = (15
Duration) Marks)
Q. 2: Problem on Unit-2 = (15
Marks)
Q. 3: Problem on Unit-3 = (15
Marks)
OR
Q. 3: Problem on Unit-4 = (15
Marks)
Q. 4: Short Notes on Unit 1 to 4 (Any 3/5) = (15
Marks)
Total 100 Marks
Separate Passing for Internal Assessment (CIE) and External Exam (SEE)
(40% Passing)

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 Revised Syllabus (2023 Pattern as per NEP) Faculty: COMMERCE

Program Name: M. Com

Class: M. COM. PART I (SEM I)

Subject: Industrial Economics

Academic Year: 2023-2024
Name of the Program: Course Code: Name of the Department:
M.Com. 60102 - A Commerce

Course No. of
Class Semester Course Name/ Lectures/ Credits Marks
Code Subject per week

M. Com. Industrial
I 60102 A 5 4 100
Part I Economics

Course Objectives:
1. To help the learners to understand the concepts of industrial economics.
2. To help the learners to acquire knowledge about the recent changes in industrial
finance, measures to correct industrial imbalance.
3. To enable the students to identify the location of industries and the concepts
associated therewith.
4. To make the learners aware of the industrial profile of Maharashtra.
5. To enable the students to apply and interpret the concepts of industrial
economics.

Course Outcome:
1. Learners will be acquainted with the concepts of industrial economics
2. The learners will get exposed to recent changes in industrial finance, measures to
correct industrial imbalance etc.
3. The students will identify the location of industries and the concepts associated
therewith
4. The learners will be aware of the industrial profile of Maharashtra
5. The Students will develop an ability to apply and interpret the concepts of
industrial economics

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 No. of
Unit Title and Contents
Lectures
Introduction to Industrial Economics
1. Meaning, Nature and Scope of Industrial Economics
2. Need and Significance of Industrial Economics
3. Concept of Productivity and Efficiency
4. Concept of Composition and Growth - Structural
Transformation of Public Sector Industries and Private
Sector Industries
1 5. Classification of Industries after 1991
6. Role of Agro Industries after 1991 15
7. Changing Role of Public Sector and Private Sector
Industries and their Problems.
8. Industrial Combinations- Causes, Mergers,
Amalgamation and Acquisition
Industrial Location and Regional Development
1. Factors Affecting Location of Industries
2. Theories of Industrial Location –
a) Alfred Weber’s Theory
b) Sergeant Florence Theory
c) Matrix Theory of Industrial Location
3. Industrial Imbalance –
a) Need for Balanced Regional Development
b) Causes of Industrial Imbalance
c) Measures for Solving Industrial Imbalance
4. Hirschman Theory of Unbalanced Growth 15
2 5. Regional Industrial Imbalance in India-
a) Extent of Regional Industrial Imbalance
b) Government Policy for Balanced Regional Industrial
Development.

3. Industrial Finance and Policy

1. Sources of Industrial Finance-
1. Types of Internal Sources of Finance
2. Types of External Sources of Finance
2. Institutional Finance- Role and Contribution of
IDBI, SFCs, SIDBI, NABARD and EXIM Bank
3. Foreign Capital-
1. Institutional Foreign Capital- International Development Agency 15
3 (IDA), International Financial Corporation (IFC), Asian
Development Bank (ADB), BRICS Bank
2. External Commercial Borrowings- American Depositary Receipt
(ADR), Global Depositary Receipt (GDR)
4. Recent Trends in Financing Large Scale Industries
5. Recent Trends in Financing MSMEs ( MUDRA, Startup Loan,
Crowd Funding)

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 4. Major Industries in Maharashtra: Working, Problems and
Progress
1. Pharmaceutical Industries
2. Petrochemical and Chemical Industries
3. Electronics Industries 15
4. Software Industries
4
5. Cooperative Industries
6. Agro Based and Forest Industries
7. Food Processing Industries
8. Construction Industries

1. Class Room Lectures.

2. Expert Sessions.
3. Industrial Visits
Teaching Methodologies: 4. Open Book Test
5. Library Assignment.
6. Assignments & Presentations
7. Case Studies.

Internship for Students if any: Not Applicable

Suggested Reference Books:
1. Ahluwalla. I. J. (1985), Industrial Growth in India, Oxford University Press, New Delhi.
2. Barthwal. R. R. (2021), Industrial Economics (4th Edition), Wiley Eastern Ltd., New
Delhi.
3. Cherunilam. F. (1994), Industrial Economics: Indian Perspective (3rd Edition),
Himalaya Publishing House, Mumbai.
4. Mishra M. (2022), Industrial Economics, Kunal Book, New Delhi
5. Desai. B. (1991), Industrial Economy in India, (3rd Edition), Himalayan Publishing
House, Mumbai.
6. Divine, P.J. and R.M. Jones et al. (1976), An Introduction to Industrial Economics,
George Allen and Unwin Ltd., London.
7. Kar S. and et. al. (2015), Industrial and Labour Economics, Springer India
8. Mani N (2022), Industrial Economics, New Century Publications, New Delhi
9. Singh A. K. and Kanaujiya K. S. (2022), Rural Industrialization: Challenges and
Opportunities , Kunal Book, New Delhi
10. Rajesh Kumar R (2021) Industrial Economics and Foreign Trade, Jyothis Publishers,
Ernakulam, Kerala
11. Sabade B.R (2009), Industrial Development of Maharashtra, Mahratta Chamber of
Commerce and Industries, Pune
12. Industrial Maharashtra: Facts, Figures and Opportunities, (2007), Maharashtra
Economic Development Council, Maharashtra, Mumbai
13. Mungekar B. (2003), The Economy of Maharashtra- Changing Structure and Emerging
Issues, Dr. Ambedkar Institute of Social and Economic Change, Mumbai
14. Mahajan D. J. (2017), Industrial Economy: A Macro Study of Maharashtra, Indian
Books and Periodicals, New Delhi
15. Vishwanathan R. (2016), Industrial Finance, Laxmi Publication, Chennai
16.Khan M. Y. (1982), Industrial Finance, Tata McGraw Hill Publication, Mumbai

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Scheme of Examination:
Internal Assessment (CIE) 40 Marks (40%) Minimum 16
Marks.( 40%
Passing)
Semester End Examination (SEE) 60 Marks (60%) Minimum 24
Marks ( 40%
Passing)
Total 100 Marks (100%) Minimum 40
Marks
Separate
Passing
(40%
Passing)
Scheme of Examination Exam Format Minimum
Passing
Marks
Internal assessment will be of 40% of
total marks. The subject teacher
needs to adopt any two out of the
Internal Assessment / CIE following methods for internal Min.16
(40 Marks) assessment: Marks (40%
1. Written examination Offline/ Passing)
Online
2. Quiz
3. Presentations/ Projects
4. Assignments/ Tutorials
5. Group Discussion
6. Oral examination
7. Open Book Test
Any other evaluation method subject
to the permission of the Head of the
Department
Q.1 Descriptive Type
Question from Unit 1 or Unit
2 - 14 Marks.
( Internal Choice)
SEE/ Q.2. Descriptive Type Min. 24
External Exam (60 Marks) Question from Unit 3 or Unit Marks
4 - 14 Marks. (40%
( Internal Choice) Passing)
Q. 3. Descriptive Type
Question from Unit 1 or Unit
2 - 10 Marks.
( Internal Choice)
Q.4. Descriptive Type
Question from Unit 3 or Unit
4 - 10 Marks.
( Internal Choice)

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 Q. 5. Write Short Notes Unit
No. 1 to 4 (Internal Choice)
12 Marks.
Total 100 Marks Separate
Passing
(40%
Passing)

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 Revised Syllabus (2023 Pattern as per NEP) Faculty: COMMERCE
Program Name: M. Com.
Class: M. COM. PART I (SEM I)
Subject: Business Statistics
Academic Year: 2023 – 2024

Name of the Program: Course Code: Name of the Department:

M. Com. 60102 B Commerce

Class Semester Course Course Name No. of Lectures/ Credits Marks

Code per week
M. COM. 60102 B Business
I 05 04 100
PART I Statistics

Course Objectives:
1. To make students understand the concept of Sampling and Data collection.
2. To make students understand the role of statistics in business.
3. To make students understand the applicability of various statistical tools and tests.
4. To teach the utility / Practical use of Business Statistics.

Course Outcomes: After successful completion of this course student

1. Can understand the difference between Sampling and Non – Sampling
2. Can apply various statistical tools to fit the data.
3. Can use index numbers to formulate price policies
4. Can understand maximum concepts of Business Statistics and give applications of it.
No. of
Unit
Title and Contents Lectures
Sampling and Non Sampling: -

1.1] Types of Sampling with example

1.2] Difference between Sampling and Non – Sampling
1 1.3] Errors in Sampling with an Examples 15
1.4] Steps for Minimizing Errors
1.5] Non – Sampling Errors: Definition and examples
1.6] Types of Non – Sampling Errors with an examples
1.7] Sampling Distribution
Parametric and Non Parametric Tests: -

2.1] T – Test and its examples

2.2] 2 – Sample T – Test and its examples
2 15
2.3] Difference between T – Test and 2 – Sample T – Test
2.4] Chi – Square Test and its example
2.5] Limitations of Chi – Square Test
2.6] F – Test and Analysis of Variance (ANOVA)
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 Index Number: -
3.1] Definition and types of index numbers
3.2] Problems in constructions of Index Numbers
3 15
3.3] Uses of Index Numbers
3.4] Methods of Constructing Index Numbers
3.5] Applications of Index Numbers
Applications of Microsoft Excel to Business Statistics: -

4.1] Finding Mean, Mode and Median of given data

4.2] Finding of Variance, Standard Deviation of given data
4 15
4.3] Drawing Pie chart, Bar diagram using Excel
4.4] Drawing 3 – D maps using Excel
4.5] Chi – Square Test using Excel
4.6]Statistical Testing using Excel

Teaching Methodology 1. Class Room Lectures.

2. Guest Lectures
3. Group Discussion
4. Assignments & Presentation
5. Use of Microsoft Excel
Internship for Students: Not Applicable
Reference Books (Suggested):
1. Statistics for Business and Economics: by Hooda R.P
(Publisher – Vikas Publishing, New Delhi)
2. Statistics for Management: by Richard I. Levin and David S. Rubin
(Publisher – Prentice Hall India)
3. Statistics: Theory, Methods and Application: by D. C. Sancheti, V. K.
Kapoor
(Publisher – S Chand and Sons, New Delhi)
4. Comprehensive Statistical Method – P. N. Arora, Sumeet Arora, S. Arora
(Publisher – S. Chand Publishing, New Delhi)
5. Statistics using Excel Succinctly by Charles Zaiontz
(Publisher – Syncfusion Technology Resource Portal)
Scheme of Examination:
[I] Internal Assessment: 40 %
[II] Semester End Exam: 60 %
Scheme of Examination
Scheme of Examination Minimum Passing Marks
Internal Assessment (CIE) Minimum 16 Marks

(40 Marks) (40% Passing)

Semester End Exam (SEE) / External Exam Minimum 24 Marks

(60 Marks) (40% Passing)

Minimum 40 marks Separate Passing
Total 100 Marks
(40 % Passing)

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Note: There will be Separate Passing (40% Passing) for each CIE and SEE

Internal Assessment
Continuous Internal Evaluation (40 Marks)

The Internal Examination will be 40% of total marks The subject teacher needs to adopt
any two of the following methods for internal assessment: -
Written examination
Online Quiz
Power Point Presentations
Projects
Assignments
Tutorials / Tutorials using Microsoft Excel
Oral examination
Open Book Test
Any other evaluation method subject to the permission of the Head of the Department

External Exam Question Paper Format

Semester End Exam (SEE) / External Exam (60 Marks)
Question Pattern Max. Marks Total
Q. 1] Write Short Answers Any 06 out of 08 2 marks each 12
Q. 2] Solve the Following Any 03 out of 04 4 marks each 12
Q. 3] Solve the Following Any 03 out of 04 4 marks each 12
Q. 4] Solve the Following Any 03 out of 04 4 marks each 12
Q. 5] Solve the Following Any 02 out of 03 6 marks each 12
Total 60 Marks

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 Revised Syllabus (2023 Pattern as per NEP) Faculty: COMMERCE
Program Name: M. Com.
M. Com. PART – I (SEM-1)
Subject: Quantitative Applications
Academic Year: 2023-2024
Name of the Program: Course Code: Name of the Department:
M. Com. 60102 C Commerce

Class Semester Course Course Name No. of Credits Marks

Code Lectures/ per
week
M. COM. 60102 C Quantitative
I 05 04 100
PART I Applications

Course Objectives:
1. To gain the knowledge of basic statistical tools and techniques.
2. To inculcate an attitude of inquiry, logical thinking about statistical quantitative
techniques among students.
3. To prepare students to understand the art of applying statistical tools and techniques.
4. To develop skills of solving real life business problems using statistical tools among
students.
5. To prepare students to solve business decision problems using statistical tools and
techniques.
6. To prepare students with statistical quality control techniques to monitor quality of
business products.

Course Outcomes:
Upon completion of this course, the student will be able to:
1. Solve the quantitative problems using basic statistical tools and techniques.
2. Make business process analysis.
3. Solve Business decision problems.
4. Monitor quality of business products.
5. Prepare a business report using statistical tools and techniques.
No. of
Title and Contents Lectures
Unit
A. Introduction to Statistics and Business Analytics
1. Basic Statistical Concepts – Statistics, Population, Census, Sample,
Descriptive Statistics, Inferential Statistics, Parameter, Statistic,
Variable, Measurement, Data
I 2. Data Measurement – Levels of data (Nominal, Ordinal, Interval and 15
Ratio),
3. Introduction to Business Analytics – Big data, Business Analytics,
Categories of Business Analytics, Data Mining, Data Visualization
B. Visualizing Data with Charts and Graphs

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 1. Frequency Distributions – Class Midpoint, Relative Frequency,
Cumulative Frequency,
2. Quantitative Data Graphs – Histograms, Frequency Polygons,
Frequency Curves, Ogives, Dot plots, Stem and Leaf Plots
3. Qualitative Data Graphs – Pie Charts, Bar Graphs, Pareto Charts,
4. Charts and Graphs for Two Variables – Cross Tabulation, Scatter
Plots,
5. Visualizing Time-Series Data
Descriptive Statistics
1. Measures of Central Tendency – Mode, Median, Mean, Percentile,
Quartiles
2. Measures of Variability – Range, Coefficient of Range, Interquartile
II 15
range, Variance, Standard Deviation, Coefficient of Variation
3. Measures of Shape – Skewness, Box-and-Whisker Plots and Five-
Number Summary,
4. Business Analytics Using Descriptive Statistics
Statistical Quality Control
1. Introduction to Quality Control – Meaning of Quality Control,
Chance and assignable Causes of variation, Uses of SQC, Total
Quality Management, Six Sigma, Design for Six Sigma, Lean
Manufacturing, Some Important Quality Concepts (Benchmarking,
Just-in-Time Inventory Systems, Reengineering, Poka-Yoke, Value
Stream Mapping, Kaizen Event, Quality and Business Analytics,)
III 2. Process Analysis – Flowcharts, Pareto Analysis, Cause-and-Effect 15
(Fishbone) Diagrams, Control Charts, Check Sheets or Checklists,
Histogram, Scatter Chart or Scatter Diagram
3. Control Charts – Control limits, Specification limits, Tolerance
limits Process and product control, Control charts for mean, range,
p-Chart, c-Chart, Interpreting Control Charts
Process Capability study, Interpretation of capability index cp and cpk

Decision Analysis
1. The Decision Table and Decision-making Under Certainty –
Acts/Decision Alternatives, States of nature, Decision Table/Pay off,
Regret
IV 2. Decision-making Under Uncertainty - Maximax Criterion, Maximin 15
Criterion, Hurwicz Criterion, Minimax Regret, Laplace Criterion
3. Decision-making Under Risk – Decision Trees, Expected Opportunity
Loss (EOL) Criterion, Expected Monetary Value (EMV) Criterion,
Expected Value of Perfect Information, Utility

Teaching Methodology 1. Classroom Lectures.

2. Guest Lectures
3. Group Discussion
4. Assignments & Presentation
Internship for Students: Not Applicable

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Textbooks:
1. Ken Black, Business Statistics: For Contemporary Decision Making, John Wiley &
Sons, Inc. (7th Edition and 10th Edition),
2. Kanti Swaroop, P. K. Gupta and Man Mohan, Operations Research, Sultan Chand
and Sons, New Delhi.
Reference Books:
1. S. C. Gupta, Fundamentals of Statistics, Himalya Publishing, New Delhi.
2. S. P. Gupta and M. P. Gupta, Business Statistics, Sultan Chand and Sons, New
Delhi.
3. S. C. Gupta and Indra Gupta, Business Statistics, Himalya Publishing, New Delhi.
4. N. D. Vohra and Hitesh Arora, Quantitative Techniques in Management, Mc-Graw
Hill Education, New Delhi.
5. D. S. Hira and P. K. Gupta, Operations Research, Sultan Chand and Sons, New
Delhi.
Scheme of Examination:

Minimum 16 Marks
Internal Assessment (CIE) 40 Marks (40%)
(40% Passing)

Semester End Exam/ External Examination Minimum 24 Marks

60 Marks (60%)
(SEE) (40% Passing)
Minimum 40
Marks
100 Marks
Total
(100%) Separate Passing
(40% Passing)

Internal Assessment
Continuous Internal Evaluation (CIE) (40 Marks)
Internal assessment will be 40% of total marks. The subject teacher needs to adopt at
least any two of the following methods for internal assessment:

1. PPT Presentations.
2. Online Quiz
3. Research Paper Presentations
4. Tutorials/ Home Assignments
5. Group Discussions
6. Written examination Offline/ Online
7. Oral examination
8. Open Book Test
9. Mini projects
Any other evaluation method subject to the permission of the Head of the Department

44 | P a g e
 QUESTION PAPER PATTERN
Semester End Examination / External Examination (SEE) (60 Marks)
Examination Duration 212 Hours or 3 Hours.

Questions Choice Marks Total

Q.1. Short answer question/problems based on all units (Unit Any 6 2 12

I to Unit IV) out of Marks
8 Each

Q.2. Long answer questions based on Unit I Any 3 4 12

(With Internal Choice) out of Marks
4 Each

Q.3. Long answer questions based on Unit II Any 3 4 12

(With Internal Choice) out of Marks
4 Each

Q.4. Long answer questions based on Unit III Any 3 4 12

(With Internal Choice) out of Marks
4 Each

Q.5. Long answer questions based on Unit IV Any 3 4 12

(With Internal Choice) out of Marks
4 Each

Total 60

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 Revised Syllabus (2023 Pattern as per NEP) Faculty: COMMERCE
Program Name: M. Com.
M. Com. PART – I (SEM-1)
Subject: Research Methodology (Compulsory)

Name of the Program: Course Code: Name of the Department:

M. Com. Commerce
60127

Class Semester Course Course Name No. of Credits Marks

Code Lectures
per
week
I 60127 Research 5 4 100
M. COM.
PART I Methodology

Course Objectives:
1. To acquaint the students with the areas of Business Research Activities
2. To enhance capabilities of students to conduct the research in the field of
business and social sciences
3. To enable students in developing the most appropriate methodology for their
research studies
4. To make them familiar with the art of using different research methods and
techniques

Course Outcomes:
1. Students will understand research process and can explore various ethical issues
and modern practices in research
2. Students will gain fundamental knowledge about Methods of Data Collection and
formulating questionnaire. They will understand the process of Analysis and
Interpretation of data.
3. Students will grasp knowledge on developing the most appropriate methodology for
their research studies
4. Students will develop knowledge on how to write a research report by using
different research methods and techniques.

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Unit Title and contents No of
Lectures

1 Introduction to Business Research 15

1. Introduction. Definition, Objectives, Significance & Types of
Research
2. Criteria of research, Features of a Good Research, Steps in Scientific
Research Process, Research Methods versus Methodology.
3. Ethics and Modern practices in Research : Ethical Issues in Research
– Plagiarism.
4. Role of Computer in Research, Application of Statistical software-.
Introduction to SPSS
2 Formulation of the Research Problem, Development of the Research 15
Hypotheses, Research Design & Sampling
2.1 Research Problem: Defining the Research Problem, Techniques
involved in Defining Research Problem
2.2 Review of Literature
2.3 Hypotheses: Meaning, Definition & Types of Hypothesis,
Formulation of the Hypotheses, Methods of testing Hypothesis
2.4 Research Design: Meaning, Nature & Classification of Research
Design, Need for Research Design, Phases/Steps in Research Design
2.5 Sampling: Meaning & definition of Sampling, Key terms in
Sampling, Types of Sampling: Probability & Non-probability, Sampling
Errors

3 Data Collection, Measurement & Scaling, Processing of Data: Sources 15

of Data Collection:
3.1 Primary Data: Methods of Data Collection, Merits & Demerits
3.2 Secondary Data: Internal & External Sources of Data Collection
Factors influencing choice of method of data collection
3.3 Designing of a questionnaire – Meaning, types of questionnaire,
Stages in questionnaire designing, Essentials of a
good questionnaire.
3.4 Measurement Scaling: Meaning & Types of
Measurement Scale, Classification of Scales
3.5 Processing of Data: Editing, Coding, Classification & Tabulation.
3.6 Analysis & Interpretation of Data: Types of Analysis- Univariate,
Bivariate and Multivariate Analysis of Data

4 Research Report and Mode of Citation & Bibliography: 15

1. Research Report: Importance of Report Writing, Types of
Research Reports, Structure or Layout of Research Report
2. Mode of Citation & Bibliography: Author, Date, System,
Footnote or Endnote System, Use of Notes. Position of Notes
3. Citing for the first time, Subsequent Citing, List of
Abbreviation used in Citation, Mode of preparing a
Bibliography, Classification of Entries, Bibliography Entries
compared with Footnotes, Examples of Bibliography Entries

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Teaching Methodology: 1. Class Room Lectures.
2. Problems solving
3. Guest Lectures.
4. Visiting to various Companies.
5. Group Discussion, Debates
6. Assignments & Presentation
7. Corporate Cases and Discussions on it
Internship for Students if any: Not Applicable

Suggested Reference Books:

1 Research Methodology-Methods & Techniques C. R. Kothari New Age International
Publishers
2. Research Methodology Dipak Kumar Bhattacharyya Excel Books
3. Research Methodology-Methods & Techniques Anil Kumar Gupta Value Education of
India
4. Methodology & Techniques of Social Research, P. L. Bhandarkar, T. S. Wilkison &
D. K. Laldas Himalaya Publishing House
5. Business Research Methods, Donald R. Cooper & Pamela S. Schindler Tata McGraw- Hill
Edition
6. Investigating the Social World-The Process and Practice of Research Russell K. Schutt
Sage Publication
7. Business Research Methods Alan Bryman & Emma Bell Oxford University Press
Scheme of Examination:
i.Internal Assessment: 40 %
ii.Semester End Exam: 60 %

Scheme of Examination
Scheme of Examination Minimum Passing Marks
Internal Assessment (CIE) Minimum 16 Marks
(40 Marks) (40% Passing)
Semester End Exam (SEE) / External Exam Minimum 24 Marks
(60 Marks) (40% Passing)
Minimum 40 marks Separate Passing
Total 100 Marks
(40 % Passing)
Note: There will be Separate Passing (40% Passing) for each CIE and SEE

Internal Assessment
Continuous Internal Evaluation (40 Marks)

The Internal Examination will be 40% of total marks The subject teacher needs to adopt
any two of the following methods for internal assessment: -
Written examination
Online Quiz
Power Point Presentations
Projects
Assignments
48 | P a g e
Tutorials / Tutorials using Microsoft Excel
Oral examination
Open Book Test
Any other evaluation method subject to the permission of the Head of the Department

SEE/External Exam I.Descriptive Type Question from Ch. No. 1 Min. 24 Marks
(60 Marks) - 12 M (40% Passing)

II. Descriptive Type Question from

Ch. No. 2 - 12 M

III. Descriptive Type Question from

Ch. No. 3 - 12 M

IV. Descriptive Type Question from

Ch. No. 4 - 12 M

V. Short Notes (Any 3 out of 4) - 12 M

With internal choice

Total 100 Marks Separate Passing
(40% Passing)

P.T.O.

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 M.COM.
ADVANCED ACCOUNTING & TAXATION

P.T.O.

50 | P a g e
 Revised Syllabus (2023 Pattern as per NEP-2020)
Faculty: COMMERCE & MANAGEMENT (Commerce)
Program Name: M. Com in Advanced Accounting & Taxation
Program Code: M.Com.

Class: M. Com. SEM-I

Subject: Personal Income Tax and Tax Planning

Academic Year: 2023-24

Name of the Program: Course Code Name of the Department:
M. Com. in Advanced 60103 Commerce
Accounting & Taxation

Class Semester Course Course Name No. of Lectures Credits Marks

Code 60103 Per Week (Per
Lecture = 60
Minutes)
M. I 60103 Personal Income 5 4 100
Com. Tax and Tax
Planning

Course Objectives:
5. To understand the provisions of residential status of individual assesse
6. To learn various forms of ITR and other forms
7. To understand Tax Planning and deductions under Chapter VI
8. To study of clubbing income and computation of individual’s taxable income and tax
liability under different tax regime.

Unit Title and Contents No. of

Lectures
1 Residential Status of Individual, ITR and Other Forms: 15
1.1 Relevance of residential status and general norms of
residential status
1.2 Residential status of an individual
1.3 ITR Forms under Income Tax (ITR 1-7, Form 16, Form 16A,
15H, 15G, Form 26AS, Annual Information System (AIS), Tax
Payers Information Summary (TIS)
1.4 E-Filing of Income Tax Return
2 Heads of Income: 15
2.1 Income from Salary
2.2 Income from House Property
2.3 Profit or Gains from Business or Profession
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 2.4 Income from Capital Gains
2.5 Income from Other Sources
3 Tax Planning and Deductions under Chapter VIA to Individual 15
Assessee:
3.1 Brief Concept: Tax planning / avoidance / evasion
3.2 Distinction between the Tax Avoidance and Tax Evasion
3.3 Distinction between Tax Planning and Tax Management
3.4 Hints for tax planning of salaried employee
3.5 Deductions from Gross Total Income under Chapter VIA to
Individual Assessee
4 Clubbing of Income and Computation of Total Taxable Income and 15
Tax Liability of Individual:
4.1 Income of other persons included in Assessee’s total
income (Clubbing of Income)
4.2 Computation of Taxable Income and Tax Liability of
Individual under Old and Alternate Tax Regimes

Course Outcomes:
After completion of the course, learners would be able to:
1. Determine the residential status of individual, and learn various forms of ITR and e-filing
of Income Tax Return
2. Learn computation of income under different heads of incomes
3. Make Tax Planning and learn deductions under Chapter VI
4. Learn clubbing income and compute individual’s taxable income and tax liability under
different tax regime

Teaching 9. Class Room Lectures.

Methodology: 10. Guest Lectures of Professionals, Industry Experts
etc.
11. Teaching with the help of ICT tools
12. Visits to various Professionals Units, Companies and
Business Units
13. Group Discussion
14. Assignments, Tutorials and Presentations
15. YouTube Lectures developed by MHRD & UGC
16. Case Study / Case Problems
Internship for Students if any: Not applicable
Suggested Reference Books:
1. Students’ Guide to Income Tax by Dr. Vinod K. Singhania and Dr. Monica
Singhania, Taxmann Publication (P) Ltd., New Delhi
2. Direct Taxes Law and Practice (Professional Edition) by Dr. Vinod K. Singhania
and Dr. Kapil Singhania, Taxmann Publication (P) Ltd., New Delhi
3. Constitution of India
52 | P a g e
4. Bare Act: Income Tax Act 1961
5. Direct Taxes Ready Reckoner by Dr. Vinod K. Singhania, Taxmann Publication
(P) Ltd., New Delhi
6. Income Tax Ready Reckoner by CA N. V. Mehta, Shri Kuber Publishing House
7. Study Materials of ICAI, ICSI, ICMA
8. Journal of Chartered Accountants, Journal of Cost and Management
Accountants and Journal of Company Secretary
Scheme of Examination:
1. Internal Assessment: 40%
2. External Assessment: 60%

Scheme of Exam Format Minimum

Examination Passing Marks
Continuous The subject teacher needs to adopt any two of theMin. 16 Marks
Internal following methods for internal assessment: (40% of
Evaluation • Assignments Passing)
(CIE) • Written Test
(40 Marks) • Online / Offline MCQ Test
• Power Point Presentation
• Case Study
SEE / External Q. 1: Descriptive theory question on Unit-1 = (15 Min. 24 Marks
Exam Marks) (40% of
(60 Marks) OR Passing)
(Total 3 Hours Q. 1: Descriptive theory question on Unit-1 = (15
Duration) Marks)
Q. 2: Descriptive theory question on Unit-2 = (10
Marks)
OR
Q. 2: Problem on any Head of Income of Unit-2 =
=
(10 Marks)
Q. 3: Descriptive theory question on Unit-3 = (15
Marks)
OR
Q. 3: Short Notes on Unit 3 to 4 (Any 3/5) = (15
Marks)
Q. 4: Problem on Computation of Total Taxable
Income and Tax Liability of Individual (Unit No. 4)
= (20 Marks)
Total 100 Marks
Separate Passing for Internal Assessment (CIE) and External Exam (SEE)
(40% Passing)

53 | P a g e
 Revised Syllabus (2023 Pattern as per NEP-2020)
Faculty: COMMERCE & MANAGEMENT (Commerce)
Program Name: M. Com in Advanced Accounting & Taxation
Program Code: M.Com.

Class: M. Com. SEM-I

Subject: Direct Tax

Academic Year: 2023-24

Name of the Program: Course Code Name of the Department:
M. Com. in Advanced 60104 Commerce
Accounting & Taxation

Class Semester Course Course No. of Lectures Per Credits Marks

Code Name Week (Per Lecture =
60 Minutes)
M. Com. I 60104 Direct Tax 2½ 2 50

Course Objectives:
9. To understand the Constitutional provisions for levy of Tax in India.
10. To learn basic concepts of Income Tax Act 1961.
11. To learn the old tax regime and alternative tax regime.
12. To learn the provision pertaining to ICDS, payments of advance tax and interest penalty.

Unit Title and Contents No. of

Lectures
1 Basic Concepts and ICDS: 15
1.1 Money Bill and Finance Bill: Meaning and its Constitutional
Provisions.
1.2 Introduction of Tax, Types of Taxes and difference between
Direct Tax and Indirect Tax.
1.3 Features of Income Tax Act 1961.
1.4 Basic Concepts of Income Tax:
1.4.1 Assessment Year
1.4.2 Previous Year and Uniform Previous Year
1.4.3 Person
1.4.4 Assessee
1.4.5 Income
1.4.6 Charge of Income Tax
1.4.7 Gross Total Income
1.4.8 Agricultural Income

54 | P a g e
 1.4.9 Assessment
1.4.10 Capital Expenditure and Revenue Expenditure
1.4.11 Capital Income and Revenue Income
1.5 Difference between exemption and deduction
1.6 Methods of Accounting
1.7 Introduction of Income Computation and Disclosure Standards
(ICDS)
1.8 Problems on Basic Concepts
2 Tax Regime and Advance Payment of Tax:
2.1 Rate of Income Tax under Old Tax Regime
2.2 Rates of Income Tax under Alternative Tax Regime
2.3 Conditions and restriction under Alternative Tax Regime
2.4 Exemptions and deductions disallowed under the Alternative
Tax Regime
2.5 Exemptions and deductions allowed under the Alternative Tax
Regime
2.6 Advance payment of tax
2.7 Interest payable by the Assessee under section 234A, 234B,
and 234C
2.8 Problems on under section 234A, 234B, and 234C

Course Outcomes:
After completion of this course, learners would be able to:
1. Understand Tax System in India and Constitutional provisions for enactment of Taxation
Laws
2. Interpret various basic terms / concepts of Income Tax Act 1961
3. Differentiate old tax regime and alternative tax regime
4. Understand procedure of ICDS, payments of advance tax and interest penalty

Teaching 17. Class Room Lectures.

Methodology: 18. Guest Lectures of Professionals, Industry Experts etc.
19. Teaching with the help of ICT tools
20. Visits to various Professionals Units, Companies and Business
Units
21. Group Discussion
22. Assignments, Tutorials and Presentations
23. YouTube Lectures developed by MHRD & UGC
24. Case Study / Case Problems
Internship for Students if any: Not applicable
Suggested Reference Books:
9. Students’ Guide to Income Tax by Dr. Vinod K. Singhania and Dr. Monica
Singhania, Taxmann Publication (P) Ltd., New Delhi
10. Direct Taxes Law and Practice (Professional Edition) by Dr. Vinod K. Singhania
and Dr. Kapil Singhania, Taxmann Publication (P) Ltd., New Delhi
11. Constitution of India
55 | P a g e
12. Bare Act: Income Tax Act 1961
13. Direct Taxes Ready Reckoner by Dr. Vinod K. Singhania, Taxmann Publication
(P) Ltd., New Delhi
14. Income Tax Ready Reckoner by CA N. V. Mehta, Shri Kuber Publishing House
15. Study Materials of ICAI, ICSI, ICMA
16. Journal of Chartered Accountants, Journal of Cost and Management
Accountants and Journal of Company Secretary
Scheme of Examination:
1. Internal Assessment: 40%
2. External Assessment: 60%

Scheme of Exam Format Minimum

Examination Passing Marks
Continuous The subject teacher needs to adopt any two of the Min. 8 Marks
Internal following methods for internal assessment: (40% of
Evaluation • Assignments Passing)
(CIE) • Written Test
(20 Marks) • Online / Offline MCQ Test
• Power Point Presentation
• Case Study
SEE / External Q. 1: Descriptive theory question on Unit-1 = (10 Min. 12 Marks
Exam Marks) (40% of
(30 Marks) OR Passing)
(Total 2 Hours Q. 1: Descriptive theory question on Unit-2 = (10
Duration) Marks)
Q. 2: Problem on Basic Concepts and Section
234A,
234B, and 234C (Any 2 out of 4) = (10
Marks)
Q. 3: Short Notes (Any 2 out of 4) = (10
Marks)
Total 50 Marks
Separate Passing for Internal Assessment (CIE) and External Exam (SEE)
(40% Passing)

56 | P a g e
 Revised Syllabus (2023 Pattern as per NEP-2020)
Faculty: COMMERCE & MANAGEMENT (Commerce)
Program Name: M. Com. in Advanced Accounting & Taxation
Program Code: M.Com.

Class: M. Com. SEM-I

Subject: Advanced Accounting

Academic Year: 2023-24

Name of the Program: Course Code Name of the Department:
M. Com. in Advanced 60105 Commerce
Accounting & Taxation

Class Semester Course Course No. of Lectures Per Credits Marks

Code Name Week (Per Lecture =
60 Minutes)
M. Com. I 60105 Advanced 5 4 100
Accounting

Course Objectives:
13. To understand the application of IND – AS, IFRS for companies
14. To learn treatment of Accounting for Price Level Changes
15. To study of accounting treatment of the preparation of consolidated statements
16. To learn the incorporation of Statement of Accounts of Foreign Branch into Head Office
Statement of Accounts

Unit Title and Contents No. of

Lectures
1 Introduction, Accounting Principles and Reporting: 15
1.1 Need for Accounting
1.2 Development of Accounting and Accounting as Information
System
1.3 Bases or Methods Accounting
1.4 Qualitative characteristics of Accounting Information
System
1.5 Meaning of Branches of Accounting (Financial, Cost,
Management, Environmental, Human Resource, Inflation etc.)
1.6 Accounting Principles (Concepts and Conventions) and US
GAAP
1.7 Rules of Accounting (Traditional Approach Vs. Modern
Approach)

57 | P a g e
 1.8 IFRS (History & Structure, Objectives of IASB, Meaning of
IFRS, Scope of IFRS, Assumptions of IFRS, IFRS around the
world, IFRS Main Financial Statements)
1.9 IFRS-Convergence in India & Ind AS (Meaning of Ind AS,
Applications of AS and Ind AS, Difference between AS and Ind
AS)
1.10 Business Responsibility and Sustainability Reporting (BRSR)
1.11 Integrated Reporting: Aspects of Integrated Reporting,
Financial Reporting Vs Integrated Reporting
2 Accounting for Price Level Changes: 15
2.1 Introduction
2.2 Price Level Accounting
2.3 Inflation Accounting
2.4 Limitations of Conventional Financial Statements
2.5 Methods of Accounting for changing prices
2.5.1 Current / General Purchasing Power Method (CPP / GPP)
2.5.2 Current Cost Accounting Method (CCA)
2.5.3 Hybrid Method (A mixture of CPP and CCA)
2.6 India and Price Level Accounting
2.7 Numerical Problems on CPP and CCA Method)
3. Holding Companies
3.1 Definition of Holding and Subsidiary Companies
3.2 Advantages and Disadvantages of Holding Companies
3.3 Ind AS 27: Consolidated and Separate Financial Statements
3.4 Preparation of Consolidated Balance Sheets (As per
Schedule III of The Companies Act 2013)
3.4.1 Capital Profits & Revenue Profits
3.4.2 Goodwill / Capital Reserve
3.4.3 Non-Controlling Interest (Minority)
3.4.4 Mutual Owings (Inter Company)
3.4.5 Controlling Interest acquired during the course of the
year
3.4.6 Treatment relating to preference shares of the
subsidiary
3.4.7 Unrealized Profits
3.4.8 Bonus Shares
3.4.9 Dividend from subsidiary company out of pre and post-
acquisition profits
3.4.10 Proposed Dividend
4 Branch Accounts 15
4.1 Introduction to Branch
4.2 Classification of Branches
4.3 Foreign Branch
58 | P a g e
 4.4 AS-11: The effects of changes in foreign exchange rates
4.5 Ind AS-21: Effects of Changes in Foreign Exchange Rates
4.6 Difference between AS-11 and Ind AS-21
4.7 Numerical problems on Foreign Branch

Course Outcomes:
After completion of the course, learners would be able to:
5. Inculcate knowledge of AS, Ind AS, IFRS, BRSR and IR.
6. Prepare consolidated financial statements of Holding Company and its subsidiary.
7. Understand and present the realistic view of the company’s profitability with the help
of Price Level Accounting.
8. Incorporate the Financial Statements of Foreign Branch into Financial Statements of
Head Office.
Teaching 25. Class Room Lectures.
Methodology: 26. Guest Lectures of Professionals, Industry Experts etc.
27. Teaching with the help of ICT tools
28. Visits to various Professionals Units, Companies and
Business Units
29. Group Discussion
30. Assignments, Tutorials and Presentations
31. YouTube Lectures developed by MHRD & UGC
32. Case Study / Case Problems
Internship for Students if any: Not applicable
Suggested Reference Books:
17. Introduction to Accountancy by T. S. Grewal S. Chnad and Company (P) Ltd.,
New Delhi
18. Advanced Accounts Vol.-I & II by Shukla, Grewal & Gupta, S. Chand and
Company (P) Ltd., New Delhi
19. Advanced Accountancy by R. L. Gupta and M. Radhaswamy S. Chand and
Company (P) Ltd., New Dehi
20. Students Guide to Accounting Standards by D.S. Rawat, Taxmann
21. Financial Accounting by P. C. Tulsian, Pearson Publications, New Delhi 8
22. Indian Accounting Standards, Ashish Bhattacharya, Tata McGraw Hill & Co.
Ltd., Mumbai
23. Corporate Accounting by S N Maheshwari, Suneel Maheshwari and Sharad
Maheshwari, Vikas Publishing House Pvt. Ltd. New Delhi
24. Advanced Accounts by Jain and Narang, Kalyani Publishers, Ludhiyana
25. Accountancy Volume I and II by S. K. Paul, New Central Book Agency, Kolkata
26. Financial Accounting by M. Mukherjee M. Hanif. Tata McGraw Hill Education
Private Ltd., New Delhi
27. Advanced Accountancy Vol.-I & II by S N Maheshwari, Suneel Maheshwari and
Sharad Maheshwari, Vikas Publishing House Pvt. Ltd. New Delhi.
28. Accounting for Management by S. Ramnathan, Oxford University Press, New
Delhi

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 29. A Textbook of Accounting for Management by S N Maheshwari, Suneel
Maheshwari and Sharad Maheshwari, Vikas Publishing House Pvt. Ltd. New
Delhi.
30. Study Materials of ICAI, ICSI, ICMA
31. Journal of Chartered Accountants, Journal of Cost and Management
Accountants and Journal of Company Secretary
Scheme of Examination:
1. Internal Assessment: 40%
2. External Assessment: 60%
Scheme of Exam Format Minimum
Examination Passing Marks
Continuous The subject teacher needs to adopt any two of the Min. 16 Marks
Internal following methods for internal assessment: (40% of
Evaluation • Assignments Passing)
(CIE) • Written Test
(40 Marks) • Online / Offline MCQ Test
• Power Point Presentation
• Case Study
SEE / External Q. 1: Descriptive theory question on Unit-1 = (15 Min. 24 Marks
Exam Marks) (40% of
(60 Marks) OR Passing)
(Total 3 Hours Q. 1: Descriptive theory question on Unit-1 = (15
Duration) Marks)
Q. 2: Problem on Unit-2 = (15
Marks)
OR
Q. 2: Problem on Unit-3 = (15
Marks)
Q. 3: Problem on Unit-4 = (15
Marks)
Q. 4: Short Notes on Unit 1 to 4 (Any 3/5) = (15
Marks)
Total 100 Marks
Separate Passing for Internal Assessment (CIE) and External Exam (SEE)
(40% Passing)

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 M.COM.
COMMERCIAL LAW & PRACTICES

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 Revised syllabus for M. Com. Course (CBCS)
Commercial Law and Practices
M.Com. Sem-I
Name of the Program: Course Code: Name of the Department:
M. Com. in Commercial Law & 60106 Commerce
Practices

Course No. of
Class Semester Course Name /Subject Credits Marks
Code Lectures
per week
M.Com. Semester - I 60106 Information System and E-Commerce 05 04 100
Practices

• Objectives of the Course:

a. To help students understand the concept and application of Information System
b. To help students understand the concept and application of E-Commerce
c. To make students understand the Data Management System and Electronic Data Interchange
d. To make students understand the Payment Process of E-Commerce
e. To provide information to students regarding difference E-Commerce applications
• Course Outcome:
a) Students will understand the concept of Information System
b) Students will understand the process and working of Information System
c) Students will understand the how E-Commerce works and operates
d) Students will know the various applications of E-Commerce

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Unit Title and Contents No. of
No. Lectures
Introduction to Information Systems
1.1Introduction to Information Systems
1. 1.2 Business applications, and its benefits, 15
1.3 Functional and cross-functional Information Systems
1.4 Transaction Processing Systems,
1.5 Electronic Data Interchange,
1.6 On-Line Analytical Processing,
1.7 Management Information Systems,
1.8 Decision Support Systems,
1.9 Executive Information Systems, Executive Support Systems, Enterprise applications
1.10 Supply Chain Management Systems
1.11Customer Relationship Management Systems.

Database Management System and Electronic Data Interchange

2. 2.1Concept of Database 15
2.2Centralized and distributed Database Systems,
2.3 Planning, and designing of Information Systems:
2.4 System Flow Charts,
2.5 Traditional System Development Life Cycle,
2.6 Modern System Development Methods,
2.7 Implementing Information Systems as planned organizational change.
2.8 Electronic Data Interchange (EDI)
2.9 Applications
2.10 Security and Privacy Issues
2.11 Software Implementations
2.12 Value Added Networks Internal Information System – Workflow Automation and Coordination –
Customization

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 Introduction to E-Commerce

3. 3.1 Concept of E-commerce 15

3.2 Digital Markets and Digital Goods
3.3 Advantages and disadvantages of transacting online
3.4 Types of E-commerce and M-commerce,
3.5 E-commerce business models
3.6 B2B,B2C,C3G,B2G and G2B,B2B applications
3.7 Benefits of E-Commerce to Business
3.8 Drivers of E-Commerce
3.9 Present Scenario of E-Commerce
3.10 Consumer Interaction with E-Commerce
3.11 Business of E-Commerce

E-Commerce Supporting functions

4.1Purchase and sale Procedures
4. 4.2Supply Chain management, 15
4.3 Value Chains in E-Commerce.
4.4Electronic Payment Systems,
4.5 Authentication of payment,
4.6 Mode of Payments E-Commerce
4.7 Security and Security Requirements.
4.8 SecurityMechanisms-Encryption, Digital Signature, E-Certificate, Secure electronic transaction protocol.
4.9 Problems in Taxing of E-Commerce

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• Teaching Methodology:
❖ Class Room Lectures
❖ Gust Lectures
❖ Visiting to various Companies
❖ Group Discussion, Debates
❖ Assignments and Presentation

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• Scheme of Examination:
❖ Internal Assessment (CIE) : 40 Marks
❖ Semester End Examination (SEE) : 60 Marks

• CIE & SEE Pattern

Scheme of Examination: Exam Format Minimum Passing Marks
Internal Assessment/ CIE Internal Assessment will be of 40% of total marks, The Min. 16 Marks
(40Marks) subject teacher need to adopt any two out of the following (40% Passing)
methods for internal assessment:
❖ Written examination Online
❖ Quiz
❖ Presentations Projects
❖ Assignments Tutorials
❖ Oral Examination
❖ Open Book Test
SEE/ External Exam Min. 24 Marks (40% Passing)
(60 Marks)

Total 100 Marks Separate Passing

(40% Passing)

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 Subject: - Labour laws
Class Semester Course Code Course Name /Subject No. of Lectures Credits Marks
M.Com. Semester - I 60107 Labour laws 30 02 50

• Course Objectives:
1. To introduce the concept of Labour Law.
2. To understand the nature and applicability of labour laws
3. To understand the labour law in India.

• Course Outcome:
C.O.1 Students will understand the concept of Labour laws.
C.O.2 Students will know how labour law works in India.
C.O.3 Students will understand the different laws applicable in India

Labour laws
Unit Title and Contents No. of
No. Lectures
Introduction to Labour Law 15
1.1The concept of labour law in India
1.
1.2 Objectives and Principles of Labour Laws

1.3Labour Policy in India

1.4 Development of Labour Law in India

1.5 International Labour law and their reference in India

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 Understanding Different Laws 15
2.1 Law relating to Wages and Monetary Benefits
2. 2.2 Law relating to Social Security and Safety Means
2.3 Law Relating to Industrial Relations
2.4 Law Relating to Trade Union and Labour Welfare

Teaching Methodology:
❖ Class Room Lectures ❖ Group Discussion, Debates
❖ Gust Lectures ❖ Assignments and Presentation
❖ Visiting to various Companies
• Scheme of Examination:
❖ Internal Assessment (CIE) : 20 Marks
❖ Semester End Examination (SEE) : 30 Marks
• CIE & SEE Pattern
Scheme of Examination: Exam Format Minimum Passing Marks
Internal Assessment/ CIE Internal Assessment will be of 40% of total marks, The Min. 08 Marks
(40Marks) subject teacher need to adopt any two out of the following (40% Passing)
methods for internal assessment:
❖ Written examination Online
❖ Quiz
❖ Presentations Projects
❖ Assignments Tutorials
❖ Oral Examination
❖ Open Book Test
SEE/ External Exam Min. 12 Marks (40% Passing)
(60 Marks)
Separate Passing
Total 100 Marks
(40% Passing)

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 Subject: - Intellectual Property Laws

Class Semester Course Code Course Name /Subject No. of Lectures Credits Marks
per week
M.Com. Semester - I 60108 Intellectual Property Laws 05 04 100

• Objectives of the Course:

1. To introduce fundamental aspects of Intellectual Property Rights which plays a major role in development and management of
innovative projects in industries
2. To disseminate / provide knowledge about patterns, copy rights and trade marks
3. To make students aware of the recent trends in IPR and government steps in fostering IPR

Course Outcome:
a) Students will understand the concept of IPR its need and importance
b) Students will know how one can register for IPR and create an influence on creativity of individuals
c) Students will understand the difference between Patents, Copy rights and Trade marks
d) Student will also understand the legal effects of IP infringements.
Intellectual Property Law

Unit Title and Contents Lectures

1 Introduction of Intellectual Property and Law 15
1.1 Historical evolution of IPR protection patent, copy right, trade make,
Design, GI, Plant Varieties, bio- diversity, layout designs of Genetic
Resources, Trade Secrets
1.2 IPR in India Genesis and Development
1.3 1.3 IPR and International Conventions: Paris Convention, Berne
Convention, Lisbon and Madrid Agreement, TRIPS Agreement
2 Law Relating to Patents 15
2.1 Objectives of Patent Laws
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 2.2 Elements of Patentability, Novelty and Non obviousness
2.3 Subject Matter of Patent
2.4 Procedure for filing
2.5 Registration Procedures
2.6 Rights and Duties of Patentee
2.7 Assignment and Licence
2.8 Restoration and lapsed patent
2.9 Surrender and Revocation of Patents
2.10 Infringement, Remedies and Penalties
2.11 Patent Office and Appellate Board •
3 Copy Rights 10 •
3.1 Nature of Copy rights
•
3.2 Subject Matter of Copy Right, Original literary, dramatic musical/artistic
work, cinematography films and sound recording •
3.3 Registration Procedure, Terms of Protection, Ownership of Copy Right •
3.4 Assignment and license of Copy Right
3.5 Infringement, Remedies and Penalties
3.6 Distinction between Related Rights and Copy Rights

4 Trade Marks 10
4.1 Concept of Trade Marks, Different Kinds of Trade Marks[ brand names,
logos, signature and symbols]
4.2 Registration of Trade Marks, Non Registered Trade Marks
4.3 Rights of holder and Assignment and licensing of trade marks,
Infringement Remedies and Penalties, Trade Marks Registry and Appellate
Board
5 Contemporary Issues in IPR 10
5.1 IPR and E-Commerce
5.2 IPR and Competition Law
5.3 IPR and Sustainable Development
• Teaching Methodology:
❖ Class Room Lectures

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 ❖ Gust Lectures
❖ Visiting to various Companies
❖ Group Discussion, Debates
❖ Assignments and Presentation
Scheme of Examination:

❖ Internal Assessment (CIE) : 40 Marks

❖ Semester End Examination (SEE) : 60 Marks

• CIE & SEE Pattern

Scheme of Examination: Exam Format Minimum Passing Marks
Internal Assessment/ CIE Internal Assessment will be of 40% of total marks, The Min. 16 Marks
(40Marks) subject teacher need to adopt any two out of the following (40% Passing)
methods for internal assessment:
❖ Written examination Online
❖ Quiz
❖ Presentations Projects
❖ Assignments Tutorials
❖ Oral Examination
❖ Open Book Test
SEE/ External Exam Min. 24 Marks (40% Passing)
(60 Marks)

Total 100 Marks Separate Passing

(40% Passing)

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 M.COM.
Advanced Cost Accounting & Cost
System

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 Revised Syllabus (2023 Pattern as per NEP) Faculty: COMMERCE
Class: M. COM. PART I (SEM I) Paper-I
M.Com. Advanced Cost Accounting & Cost System
Subject: Advanced Cost Accounting
Academic Year: 2023-2024

Name of the Program: Course Name of the

Advanced Cost Accounting & Cost Code: Department:
System 60109 Commerce

Class Semester Course Course Name No. of Credits Marks

Code Lectures per
week
M. COM. Advanced Cost
I 60109 5 4 100
PART I Accounting

Course Objectives:
1. To familiarize students with the various elements of cost, cost classification and
relationship amongst cost accounting, financial accounting and Management
accounting.
2. To expose students to understand the applicability of various Cost Accounting
Standards in the elements of costs.
3. To know the application of cost accounting in calculation of material, labour and
overhead costs along with their Cost Accounting treatment.
4. To know various cost ledgers and statements under non-integral accounting system.

Course Outcomes:
1. Students will understand objectives of Cost Accounting along with
relationship of Cost Accounting with Financial Accounting and Management
Accounting.
2. Students will be able to understand preface and objectives of Cost
Accounting Standards.
3. Students will be able to learn Cost Accounting treatment to Material Cost,
Employee Cost and Overheads as per as per Cost Accounting Standards.
4. Students will understand non-integrated accounting system which includes
preparation of journal entries, ledgers, treatment for specific items
mentioned in the syllabus.

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 5. Students will be able to understand need to reconcile Cost and Financial
Accounts along with reasons for disagreement.

Unit Title and contents No of

Lectures
1 Basic Cost Concepts and Material Cost Control (CAS –1 & 6) 15
1. Meaning, Definitions, and objectives of Cost Accounting
2. Relationship among Cost Accounting, Financial Accounting &
Management Accounting.
3. Cost Classification (theory only) - Meaning, important
characteristics and examples of each following costs:
a) According to elements (material, wages, expenses),
b) According to functions or operations (Product Cost,
Administration Cost, Selling Cost, Distribution Cost, Research &
Development Cost),
c) According to nature or behaviour (Fixed Cost, Variable Cost, Semi-
variable Cost),
d) According to Controllability (Controllable Cost, Uncontrollable
Cost),
e) According to direct & Indirect Cost,
f) According to normality (Normal cost, abnormal cost),
g) According to time (Historical Cost and Predetermined Cost),
h) Classification of Costs for Decision Making (Marginal Cost,
Differential or incremental Costs, Opportunity Cost, Out-of-Pocket
Costs, Replacement Cost, Imputed Costs, Sunk Cost Committed
Cost.
4. Preparation of Cost Sheet.
5. Material Cost Control – Concept of Material Cost and Material
control, Objectives of Material Management, Material Purchasing
Procedure, Inventory or Material Control Techniques –
a) Perpetual Inventory System,
b) ABC Analysis,
c) Inventory Turnover Ratio,
d) Just in Time,
e) Economic Order Quantity,
f) Inventory Levels.
6. Preface to Cost Accounting Standards – Objectives and
Functions of Cost Accounting Standards Board, Scope of Cost
Accounting Standards.
7. Cost Accounting Standard (CAS-1) : Classification of Cost
8. Cost Accounting Standard (CAS-6) : Material Cost
(Numerical Problems on Preparation of Cost Sheet, Inventory
Turnover Ratio, Economic Order Quantity, Inventory Levels)
2 Employee Cost (CAS – 7) 15
1. Meaning, Definitions and Significance of Labour Cost.
2. Classification of Labour Cost.

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 3. Methods of Remuneration and their advantages and
Disadvantages – Time Rate System, Piece Rate System, Incentive
Plans (Halsey Plan, Rowan Plan, Taylor’s Plan)
4. Treatment of Overtime, Idle Time and special Labour costs like
Fringe benefits, Bonus and Employees Welfare Costs.
5. Meaning of the term ‘Job Evaluation, Advantages and procedure
of Job Evaluation.
6. Labour Turnover – Meaning, Measurement of Labour Turnover,
Causes and Effect of Labour Turnover, Cost of Labour Turnover.
7. Cost Accounting Standard (CAS-7) : Employee Cost
(Numerical Problems on Methods of Remuneration, Labour Turnover)
3 Overhead Accounting (CAS – 3) 15
1. Meaning of Overhead, Classification of Overheads,
2. Allocation and Apportionment of Overheads & Reapportionment
of overheads (Primary and Secondary Apportionment or
Distribution), Methods of secondary distribution- Repeated
distribution method, Simultaneous Equations method.
3. Absorption of Overheads –
1. Overhead Absorption Rates / Methods (Direct Material Cost
Percentage rate, Direct Wages percentage rate, Prime Cost
percentage rate, Labour hour rate, Cost unit rate, Machine
hour rate).
2. Absorption of Administration Overhead and Selling &
Distribution Overhead.
3. Treatment of Special Items of Overhead – Interest on Capital,
Cash Discount, Carriage Inward, Packing Expenses, Defective
or Spoiled Work, Setting up Costs, Depreciation, Research &
Development Cost, Bad Debts, Cost of Small Tools.
4. Under or Over absorption of Overheads – Treatment of under
and over absorbed overheads in cost accounting.
4. Cost Accounting Standard (CAS-3): Production and Operation
Overheads.
(Numerical Problems on Allocation, Apportionment &
Reapportionment of Overheads – Repeated Distributed Method and
Simultaneous Equation Method, Computation of Overhead Rates along
with treatment of under and over absorbed overheads)
4 Non-Integrated Accounting System and Reconciliation of Cost and 15
Financial Accounts
1. Non-Integrated Accounting System
1. Concept of Non-integral accounting system, Characteristics of
the non-integrated accounting system.
2. Difference between non-integrated and integrated cost
control accounting.
3. Importance of various Control Accounts - Journal entries and
Ledgers under non-integral accounts.
4. Accounting for materials, wages, direct expenses and
overhead.
5. Capital orders, repair orders and special orders.
2. Reconciliation of Cost and Financial Accounts

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 1. Meaning and Need for reconciliation.
2. Causes of Disagreement of between Cost Accounts and
Financial Accounts–(a) Items included in Financial Accounts
but not in Cost Accounts (b) Items which are included in cost
accounts but not in financial accounts.
3. Procedure for reconciliation.
(Numerical problems on Non-integrated accounting system,
Reconciliation of Cost & Financial Accounts)

Teaching Methodology: 1. Class Room Lectures.

2. Guest Lectures.
3. Visiting to various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation
6. Presentation
7. Field Visits/Industrial Visits
8. Online Resources and Interactive Learning
Internship for Students if any: Not Applicable

Suggested Reference Books

Sr. Title of the Book Author Publisher Place
No.
1. Advanced Cost and V.K.Saxena, C.D. Sultan Chand & New
Management Accounting Vashist Sons Delhi
(Problems and Solutions)
2. Cost and Management Colin Drury Cengage Delhi
Accounting Learning
3. Cost and Management M N Arora Himalaya Mumbai
Accounting – Theory, Publishing House
Problems & Solutions
4. Cost Accounting -Methods B.K. Bhar Academic Calcutta
& Problems Publisher
5. Advanced Cost Dr. D.M. Gujarathi Idol Publications Pune
Accounting
6. Advanced Management Ravi M. Kishore Taxmann Allied New
Accounting Services (P) Ltd. Delhi
7. Cost Accounting – Jawahar Lal & Tata Mcgraw Hill New
Principles & Practices Seema Shrivastawa Delhi
8. Cost Accounting Theory & S.N. Maheshwari Mittal Shree New
Problems Mahavir Book Delhi
Depot.
9. Advanced Cost Jain & Narang Kalyani New
Accounting Publication Delhi
10. Principles & concepts of - Asish K. Prentince Hall New
Cost Management System Bhattacharyya, Delhi

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 Scheme of Examination:
i. Internal Assessment: 40 %
ii. Semester End Exam: 60 %

Scheme of Exam Format Minimum

Examination: Passing
Marks

Continuous Internal The subject teacher needs to adopt any two of Min. 16
Evaluation (CIE) - the following methods for internal assessment: Marks
(40 Marks) 1. PPT Presentations (40%
2. Home Assignments / Tutorials Passing)
3. Quizzes
4. Student’s Seminar
5. Written Examination – (Offline / Online)
6. Oral Examination
7. Open Book Test
8. Group Discussion
Any other evaluation method subject to the
permission of the Head of the Department.

External Exam – (60 Final Exam 24 Marks

Marks) [1) Q.1 & Q.6 are Compulsory
2) Solve any 3 questions from Q.2 to Q.5]
Q. 1 Fill in the
Blanks 06
Marks
Q.2 Descriptive/ Problem Type
Question 14 Marks
Q.3 Descriptive/ Problem Type
Question 14 Marks
Q.4 Descriptive/ Problem Type
Question 14 Marks
Q.5 Descriptive/ Problem Type
Question 14 Marks
Q.6 Short Notes (Any 2 out of
4) 12 Marks

Total 100 Marks Separate

Passing
(40%
Passing)

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 M. COM. PART I (SEM I)
M.Com. Advanced Cost Accounting & Cost System
Subject: Costs for Decision Making and Activity Based Costing
Academic Year: 2023-2024
Name of the Program: Course Name of the
Advanced Cost Accounting & Cost Code: Department:
System 60110 Commerce

Class Semester Course Course Name No. of Credits Marks

Code Lectures
Costs for Decision
M. COM.
I 60110 Making and Activity 30 2 50
PART I
Based Costing

Course Objectives:
1. To make students understand classification of various types of costs from decision
point of view and its application for different types of decision making.
2. To impart the knowledge of principles that should be used to identify relevant
and irrelevant costs while taking costs and revenue related decisions.
3. To provide students with a conceptual understanding of Activity Based Costing
along with the behavior of cost drivers and its relevance.

Course Outcomes:
1. Students will get acquainted and equipped with the knowledge and
understanding of meaning and application of ‘Relevant and Irrelevant costs’ in
different types of decision making such as Make of Buy decision, Accepting or

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 Rejecting an Order, Extra Shift Decision, choosing best budget using only one
limiting factor and adding or deleting departments or products etc.

2. Students will be able to understand meaning and application of Activity Based

Costing and its important concepts such as Cost Object, Cost Drivers along
with stages involved in Activity Based Costing.
Unit Title and contents No of
Lectures
1 Costs for Decision Making 15
1. Revision of Cost concepts required for decision
making (Marginal Cost, Differential or incremental
Costs, Opportunity Cost, Out-of-Pocket Costs,
Replacement Cost, Imputed Costs, Sunk Cost
Committed Cost.)
2. Meaning of ‘Relevant and Irrelevant costs’, Types
of Relevant and Irrelevant Costs, Difference
between Relevant and Irrelevant Costs, Decisions
based on Relevant and Irrelevant Costs
3. Make of Buy Decision
4. Decision relating to ‘Accepting or Rejecting an
Order’
5. Extra Shift Decision
6. Decision relating to ‘choosing best budget using
only one limiting factor’
7. Decision relating to ‘adding or deleting
departments or products’
(Theory and Numerical Problems)

2 Activity Based Costing 15

1. Meaning, Nature, and Scope of Activity Based
Costing
2. Difference between Traditional Costing and
Activity Based Costing
3. Meaning of terms used in Activity Based Costing –
Activity, Cost Object, Cost Drivers, Cost Pool.
4. Main Activities and its Cost Drivers
5. Steps / Stages involved in Activity Based Costing
/ steps for calculating activity-based costing for
a product
6. Advantages of Activity Based Costing
(Theory and Numerical Problems)
Teaching 1. Class Room Lectures.
Methodology: 2. Guest Lectures.
3. Visiting to various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation
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 Unit Title and contents No of
Lectures
6. Presentation
7. Field Visits/Industrial Visits
8. Online Resources and Interactive Learning

Internship for Students if any: Not Applicable

Suggested Reference Books

Sr. Title of the Book Author Publisher Place
No.
1. Advanced Cost and V.K. Saxena, C.D. Sultan Chand & New
Management Accounting Vashist Sons Delhi
(Problems and Solutions)
2. Cost and Management Colin Drury Cengage Delhi
Accounting Learning
3. Cost and Management M N Arora Himalaya Mumbai
Accounting – Theory, Publishing House
Problems & Solutions
4. Cost Accounting -Methods B.K. Bhar Academic Calcutta
& Problems Publisher
5. Advanced Cost Dr. D.M. Gujarathi Idol Publications Pune
Accounting
6. Advanced Management Ravi M. Kishore Taxmann Allied New
Accounting Services (P) Ltd. Delhi
7. Cost Accounting – Jawahar Lal & Tata Mcgraw Hill New
Principles & Practices Seema Shrivastawa Delhi
8. Cost Accounting Theory & S.N. Maheshwari Mittal Shree New
Problems Mahavir Book Delhi
Depot.
9. Advanced Cost Jain & Narang Kalyani New
Accounting Publication Delhi
10. Principles & concepts of - Asish K. Prentince Hall New
Cost Management System Bhattacharyya, Delhi

Scheme of Examination:
i.Internal Assessment: 40 %
ii.Semester End Exam: 60 %

Scheme of Exam Format Minimum

Examination: Passing
Marks

CIE The subject teacher needs to adopt any two of the Min. 8
(20 Marks) following methods for internal assessment: Marks
1. PPT Presentations (40%
2. Home Assignments / Tutorials Passing)
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 3. Quizzes
4. Student’s Seminar
5. Written Examination – (Offline / Online)
6. Oral Examination
7. Open Book Test
8. Group Discussion
Any other evaluation method subject to the
permission of the Head of the Department.

SEE/External Final Examination Min. 12

Exam [1) Q.1 & Q.6 are Compulsory Marks
(30 Marks) 2) Solve any 3 questions from Q.2 to Q.5] (40%
Q. 1 Fill in the Passing)
Blanks 03
Marks
Q.2 Descriptive/ Problem Type
Question 07 Marks
Q.3 Descriptive/ Problem Type
Question 07 Marks
Q.4 Descriptive/ Problem Type
Question 07 Marks
Q.5 Case Study/
Problem 07 Marks
Q.6 Short Notes (Any 1 out of
2) 06 Marks

Total 50 Separate
Marks Passing
(40%
Passing)

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 M.Com. Advanced Cost Accounting & Cost System
Subject: Costing Techniques and Responsibility Accounting

Name of the Program: Course Name of the

Advanced Cost Accounting & Cost Code: Department:
System Commerce
60111

Class Semester Course Course Name No. of Credits Marks

Code Lectures
per week
M. I 60111 Costing Techniques 5 4 100
COM. and Responsibility
PART I Accounting

Course Objectives:
1. To enable students to understand and apply the techniques of costing in the
decision making in the corporate world.
2. To provide in-depth understanding of Budgetary Control and Standard Costing
along with its applicability.
3. To make students understand the comparison of costs and performances of
different units in the same industry with the help of uniform costing and inter firm
comparison.

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4. To make students understand about how to assess the performance of a responsible
centre along with efficiency measures the relation between inputs from a
responsible centre and the output produced.

Course Outcomes:

1. Students will understand in-depth various concepts relating to budgetary

control, its objectives, types, advantages, disadvantages along with decisions
relating to limiting factors.
2. Students will learn the concept of Zero-Base Budgeting and its advantages and
disadvantages.
3. Students will understand standards costing technique and its application in
decision making along with various classification and calculation of variances
and reasons for variances.
4. Students will understand in-depth meaning of uniform costing and interfirm
comparison along with their advantages and disadvantages.
5. Students will understand the concept of Productivity along with measurement
of productivity, difficulties in measuring of productivity, causes of low
productivity and factors to improve productivity.
6. Students will understand Responsibility Accounting along with its types,
difficulties and methods.
Unit Title and contents No of
Lectures
1 Budgetary Control 15
1. Concept of Budget, Budgeting and Budgetary Control,
Objectives of Budgetary Control, Steps involved in the
preparation of Budgets, Advantages & Disadvantages of
Budgetary Control System
2. Types of Budgets
3. Preparation of Flexible Budget, Cash Budget, Purchase
Budget, Sales Budget, Production Budget.
4. Key or Limiting Factors to Budgeting
5. Zero Base Budgeting (ZBB) – Meaning, advantages and
disadvantages

2 Standard Costing 15
1. Meaning of the term Standard Costing, Need and Importance
of Standard Costing, Steps involved in Standard Costing,
Meaning & Classification of ‘Variances’, Reasons for different
types of variances
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Unit Title and contents No of
Lectures
2. Computation of Variances along with reasons for variances –
Material, Labour, Overhead, Sales and Profit Variances.

3 Uniform Costing, Interfirm Comparison and Productivity 15

1. Meaning and objectives of uniform Costing, Important
Factors Required for consideration under Uniform Costing,
Advantages and Disadvantages of Uniform Costing
2. Meaning and requirement of an interfirm comparison,
advantages and limitations of Interfirm Comparison
3. Productivity: (Theory only)
1. Meaning of the concept ‘Productivity’
2. Difficulties in measuring Productivity
3. Measurement of Productivity – Labour Productivity,
Material and purchase efficiency, Machine
Productivity, Productivity of power and services,
Selling, distribution and administration productivity
and overall productivity
4. Causes of Low Productivity
5. Factors to improve productivity

4 Responsibility Accounting 15
1. Definition & Meaning of the term Responsibility Accounting,
Principles of Responsibility Accounting, Process of
Implementation of Responsibility Accounting,
2. Center of Control/Types of Responsibility Centres – Cost
Centre, Revenue Centre, Responsibility Centre, Profit Centre,
Investment Centre.
3. Benefits of Responsibility Accounting
4. Difficulties in implementation of Responsibility Accounting
5. Responsibility Centre Performance Management
6. Arguments in favour of decentralised profit responsibility
7. Arguments against decentralised profit responsibility
8. Methods of measuring divisional performance – a) Return on
Investment Method b) Residual income method

Teaching Methodology: 1. Class Room Lectures.

2. Guest Lectures.
3. Visiting to various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation
6. Presentation
7. Field Visits/Industrial Visits
8. Online Resources and Interactive Learning
Internship for Students if any: Not Applicable

67 | P a g e
Suggested Reference Books
Sr. Title of the Book Author Publisher Place
No.
1. Advanced Cost and V.K. Saxena, C.D. Sultan Chand & New
Management Accounting Vashist Sons Delhi
(Problems and Solutions)
2. Cost and Management Colin Drury Cengage Delhi
Accounting Learning
3. Cost and Management M N Arora Himalaya Mumbai
Accounting – Theory, Publishing House
Problems & Solutions
4. Cost Accounting -Methods B.K. Bhar Academic Calcutta
& Problems Publisher
5. Advanced Cost Dr. D.M. Gujarathi Idol Publications Pune
Accounting
6. Advanced Management Ravi M. Kishore Taxmann Allied New
Accounting Services (P) Ltd. Delhi
7. Cost Accounting – Jawahar Lal & Tata Mcgraw Hill New
Principles & Practices Seema Shrivastawa Delhi
8. Cost Accounting Theory & S.N. Maheshwari Mittal Shree New
Problems Mahavir Book Delhi
Depot.
9. Advanced Cost Jain & Narang Kalyani
Accounting Publication
10. Principles & concepts of - Asish K. Prentince Hall New
Cost Management System Bhattacharyya, Delhi

Scheme of Examination:
i.Internal Assessment: 40 %
ii.Semester End Exam: 60 %

Scheme of Exam Format Minimum

Examination: Passing
Marks

The subject teacher needs to adopt any two of the Min. 16

CIE following methods for internal assessment: Marks
(40 Marks) 1. PPT Presentations (40%
2. Home Assignments / Tutorials Passing)
3. Quizzes
4. Student’s Seminar
5. Written Examination – (Offline / Online)
6. Oral Examination
7. Open Book Test
8. Group Discussion
Any other evaluation method subject to the
permission of the Head of the Department.

68 | P a g e
SEE/External Final Examination Min. 24
Exam Marks
(60 Marks) [1) Q.1 & Q.6 are Compulsory (40%
2) Solve any 3 questions from Q.2 to Q.5] Passing)
Q. 1 Fill in the
Blanks 06
Marks
Q.2 Descriptive/ Problem Type
Question 14 Marks
Q.3 Descriptive/ Problem Type
Question 14 Marks
Q.4 Descriptive/ Problem Type
Question 14 Marks
Q.5 Descriptive/ Problem Type
Question 14 Marks
Q.6 Short Notes (Any 2 out of
4) 12 Marks

Total 100 Marks Separate

Passing
(40%
Passing)

M.COM.
Co-operation & Rural Development

69 | P a g e
 Revised Syllabus (2023 Pattern as per NEP) Faculty: COMMERCE
Class: M. COM. Co-operation & Rural Development
PART I (SEM I)
Subject: Co-operative Movement in India
Academic Year: 2023-2024

Name of the Program Course Code Name of the Department

M. Com. 60112 Commerce

Class Semester Course Course Name/ No. of Credits Marks

Code Subject Lectures per
week

M. Com. I 60112 Co-operative 5 4 100

Part- I Movement in
India

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Course Objectives:
1. To familiarize students with the fundamental principles and values of the Co-
operative movement in India,
2. To provide students with knowledge of the Co-operative legislations and legal
framework in India,
3. To students explore the historical context and evolution of the Co-operative
movement in India, to give students a thorough understanding of Co-operative
movement in India.
4. To understating examine the application of the Co-operative model in various
sectors of the Indian economy, such as agriculture, consumer goods, finance,
housing, and utilities.
5. To analyse the role of Co-operative societies in promoting economic
development, poverty alleviation, and sustainable practices in India

Course Outcomes:
1. To students understand and explain the fundamental principles and values of
the Co-operative movement in India.
2. To students understand knowledge of the Co-operative legislations and legal
framework in India.
3. To study Evaluate the application of the Co-operative model in various sectors
of the Indian economy, such as agriculture, consumer goods, finance, housing.
4. Students will be able to understand the Indian and international Co-operative
Movement
5. Students will develop an insight about Co-operative Movement in India.

Unit Title and contents No of

No. Lectures

1 CONCEPT OF CO-OPERATIVE MOVEMENT 15

1.1 Meaning of Co-operative Movement.

1.2 Definitions of Co-operative Movement.
1.3 Basic concepts of Co-operative Movement.
1.4 Objective of Co-operative Movement.
1.5 Growth of Co-operative Movement in India.
1.6 Pre Independence of Co-operative Movement.
1.7 Post-independence of Co-operative Movement.
1.8 Problems of Co-operative Movement in India
1.9 Challenges of Co-operative Movement in India
1.10 Recent scenario in Co-operative Movement in India.

2 STRUCTURE OF CO-OPERATIVES SOCIETIES 15

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 2.1 State Level
2.2 Divisional Level
2.3 District Level
2.4 Rights Co-operative Societies.
2.5 Duties Co-operative Societies.
2.6 Responsibilities of Co-operative Societies.
2.7 Registrar of Co-operative Societies.

3 CO-OPERATIVE LEGISLATIONS IN INDIA 15

3.1 Introduction
3.2 Objective
3.3 Co-operative Credit Societies Act, 1904
3.4 Co-operative Societies Act, 1912
3.5 Multi Unit Co-operative Societies Act,1942
3.6 Maharashtra State Co-operative Societies Act 1960
3.7 Multi State Co-operative Societies Act, 1984
3.8 Model Co-operatives Act, 1990
3.9 Multi-State Co-operative Societies Act, 2002:
3.10 Co-operative Housing Society Acts:

4 Various Committees of Co-operative Movement in India 15

4.1 Introduction
4.2 Maclagen Committee on Cooperation, 1914
4.3 Royal Commission on Agriculture, 1928
4.3 Co-operative Planning Committee (1945)
4.4 Vaidyanthan Committee.
4.5 Narsimham Committee.
4.6 Chaudhary Committee
4.7 Mirdha Committee
Teaching Methodology:
1. Classroom Lectures.
2. Guest Lectures.
3. Visiting various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation

Internship for Students if any: Not Applicable

Suggested Reference Books:
1. V.Sarada,Theory of Cooperation, Himalaya Publishing House,Bombay
2. G.R.Madan,Co-operative movement in India,Mittal Publications,Delhi.
3. D.Jha,In search of Co-operative values, Vikas publishing House Delhi.
4. Human Resource Management Practices in Co-operative sector, Idea
Publication,New Delhi.
5. Journal of Commerce and Management Thought(JCMT)
6. Journal Co-operative Organization and Management, Journal of Co-operative

Scheme of Examination:
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Internal Assessment (CIE) 40 Marks (40%) Minimum 16 Marks
(40% Passing)
Semester End Exam/ External 60 Marks (60%) Minimum 24 Marks
Examination (SEE) (40% Passing)

Total 100 Marks Minimum 40 Marks

(100%) Separate Passing
(40% Passing)
Internal Assessment
Continuous Internal Evaluation (CIE) (40 Marks)

Internal assessment will be 40% of total marks. The subject teacher needs to adopt
any two of the following methods for internal assessment:
1. PPT Presentations.
2. Online Quiz
3. Research Paper Presentations
4. Tutorials/ Home Assignments
5. Group Discussions
6. Written examination Offline/ Online
7. Oral examination
8. Open Book Test
Any other evaluation method subject to the permission of the Head of the
Department

QUESTION PAPER PATTERN

Semester End Examination / External Examination (SEE) (60 Marks)

Questions Choice Marks Total

Q.1. Descriptive Answers Unit. No 1 or Unit. No.2 Any 1 out of 2 14 14

(With Internal Choice) Each

Q.2. Descriptive Answers Unit. No.3 or Unit. No.4 Any 1 out of 2 14 14

(With Internal Choice) Each

Q.3. Descriptive Answers Unit. No 1 or Unit. No.2 Any 1 out of 2 10 10

(With Internal Choice) Each

Q.4. Descriptive Answers Unit. No.3 or Unit. No.4 Any 1 out of 2 10 10

(With Internal Choice) Each

Q.5. Short Notes Unit. No. 1 to Unit. No. 4 Any 2 out of 4 06 12

(With Internal Choice) Each

Total 60

73 | P a g e
 Class: M. COM. Co-operation & Rural Development
PART I (SEM I)
Subject: Rural Infrastructure

Name of the Program Course Code Name of the Department

M. Com. 60113 Commerce

Class Semester Course Course Name/ No. of Credits Marks

Code Subject Lectures

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 M. Com. I 60113 Rural 30 2 50
Part- I Infrastructure

Course Objectives:

1. To Understand the rural infrastructure helps the development of Rural Power.

2. To Explore the Rural Empowerment.
3. To give students a thorough understanding of the Rural Development the
backbone of the nation

Course Outcome:
1. Students will get a Panoramic View of the Rural environment.
2. Students will be able to acquire the knowledge of Changing economy and rural
3. Infrastructure.
4. Will Provide an insight for the welfare of the Rural economy and welfare.
5. Students will be exploring to the opportunities in Rural Entrepreneurship.
6. Students will develop an insight about Welfare and Development of Rural
Infrastructure.

Unit Title and contents No of

No. Lectures

1 RURAL DEVELOPMENT IN INDIA SINCE INDEPENDENCE 15

1. Development of Rural Industries

2. Development of Allied sectors
3. Programs for weaker Sections
4. Planning and Peoples Participation
5. Supporting services to the agriculture.
6. The Changing role of Voluntary Agencies: From welfare
to Development

2 RURAL INFRASTRUCTURE DEVELOPMENT: SCOPE AND 15

IMPORTANCE

2.1 Infrastructure for rural Connectivity

2.2 Infrastructure for agriculture and allied sectors
2.3 Infrastructure for Quality of Life and Sustainable
Development.
2.4 Modernising Infrastructure for a better tomorrow:
a. Transport and Communication
b. Housing and Education,
c. Health and Sanitation
d. Managing the water Resources.
2.5 Growth of Financial infrastructure in Rural India
2.6 Rural Entrepreneurship and Infrastructure.

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Teaching Methodology:
1. Classroom Lectures.
2. Guest Lectures.
3. Visiting various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation

Internship for Students if any: Not Applicable

Suggested Reference Books:

1. I. K. Deb: Rural Development in India since Independence: Sterling Publishers
Pvt. Ltd.
2. I.S.Sundaram: Voluntary Agencies and Rural Development: B.R.Publishing
corporation
3. G.R. Madan, Cooperative movement in India, mittal publications, Delhi.
4. Co-operation Principles, Problems & Practice. T.N.Hajela Ane Books Pvt. Ltd.
New Delhi.
5. Management of Co-operatives. History, Theory, Sectors & Case Studies. By:
Ramkishen Y Jaico Student Edition.

6. Co-operative Organisatios & Management : K K Taimni W A F M. Farmers

welfare Trust Society. Krishak Bhavan, New Delhi.
7. Kurukshetra : A Journal on Rural Development Vol.62, March 2014

Scheme of Examination:

Minimum 08 Marks
Internal Assessment (CIE) 20 Marks
(40%) (40% Passing)
Minimum 12 Marks
Semester End Exam/ External Examination 30 Marks
(SEE) (60%) (40% Passing)
Minimum 20 Marks
Total 50 Marks Separate Passing
(100%) (40% Passing)

76 | P a g e
 Internal Assessment
Continuous Internal Evaluation (CIE) (20
Marks)

Internal assessment will be 40% of total marks. The subject teacher needs to
adopt any two of the following methods for internal assessment:

1. PPT Presentations.
2. Online Quiz
3. Research Paper Presentations
4. Tutorials/ Home Assignments
5. Group Discussions
6. Written examination Offline/ Online
7. Oral examination
8. Open Book Test
Any other evaluation method subject to the permission of the Head of the
Department

QUESTION PAPER PATTERN

Semester End Examination / External Examination (SEE)
(30 Marks)
Questions Choice Marks Total

Q.1.Descriptive Answers Unit. No 1 or Unit. No.1 Any 1 out 10 10

(With Internal Choice) of 2 Each

Q.2. Descriptive Answers Unit. No.2 or Unit. No.2 Any 1 out 10 10

(With Internal Choice) of 2 Each

Q.3. Short Notes Unit. No. 1 and Unit. No 2 Compulsory 05 10

Each

30

Class: M.COM. Co – Operation and Rural Development

PART I (SEM I)

Subject: Organization of Co-Operative Business

77 | P a g e
 Name of the Program Course Code Name of the Department

M. Com. 60114 Commerce

Class Semester Course Course Name/ No. of Credits Marks

Code Subject Lectures per
week

M. I 60114 Organization 5 4 100

Com. of Co-
Part- I Operative Business

Course Objectives:

1. To acquaint students with the concept, principles of co–operatives in the

economic development of India along with the National Policy on Co-
Operation.
2. To give students an understanding of the organizational and federal structure
of co–operatives along with the communication and monitoring of co -
operatives.
3. To educate students on the role of various co-operative-training institutions
and other institutions in the development of co-operatives.
4. To give students a thorough understanding of the various types of co-
operative business enterprises.

Course Outcomes:

1. Students will be able to understand the concept, principles of co–operatives

in the economic development of India along with the National Policy on Co-
Operation.
2. Students will thoroughly understand the organizational and federal structure
of co–operatives along with the communication and monitoring in co –
operatives
3. Students will review and learn the role of various co-operative-training
institutions and other institutions in the development of co-operatives.
4. Students will have a thorough understanding of the various types of co-
operative business enterprises.

Unit Title and contents No of

No. Lectures

78 | P a g e
1 ORIGIN AND CONCEPT OF CO-OPERATION 15

1. Meaning of Co-operation
2. Definition of Co-operation
3. Features of Co-operation
4. Benefits of Co-operation
5. Co-Operatives: A Thought Process
a. Robert Owen
b. Dr. William King
c. Charles Fourier
d. Jawaharlal Nehru
e. Mahatma Gandhi
6. Principles of Co-Operation – Rochdale Principles
7. Co-Operative Movement in India –
a. Origin of Co-Operative Movement in India
b. Progress of Co-Operative Movement in India
c. Role of Co-Operatives in the Economic Development of
India.
8. Study of Recent National Co-Operation Policy.

15
ORGANIZATIONAL STRUCTURE OF CO – OPERATIVES IN INDIA
2

2.1. Organizational Structure of Co -operatives:

2.2 Organization Chart for Co-Operative Business and Banking
Units
2.3 Federal Structure of Co-Operative Organization
2.4 Communication and leadership in Co-Operative
Organization
2.5 Monitoring of Co-Operatives
2.6 Audit and Taxation System in Co-Operatives

15
ROLE OF INSTITUTIONS IN CO-OPERATIVE TRAINING
3

1. Need of Co-Operative Training

2. Importance of Co-Operative Training
3. Role of Institutions in Providing Co-Operative Training.
4. Study of Co - Operative Training Institutions:
a. National Co-Operative Union of India,

79 | P a g e
 b. National Centre for Co-Operative Education,
c. National Council for Co-Operative Training,
d. State Co-Operative Union,
e. Vaikunth Mehta National Institute of Co-Operative
Management
5. Study of Government and Other Institutions in the
Development of Co-Operatives:
a. National Cooperative Development Corporation (NCDC)
b. National Bank for Agriculture and Rural Development
(NABARD)
c. National Dairy Development Board (NDDB)
d. Reserve Bank of India (RBI)
e. National Co-operative Union of India (NCUI)

4 CO-OPERATIVE BUSINESS ENTERPRISES IN INDIA 15

4.1 Agricultural Non-credit Co-Operatives:

a. Meaning of Co-Operative farming
b. Types of Co-Operative farming
c. Progress Co-Operative farming
d. Problems Co-Operative farming
e. Solutions Co-Operative farming
4.2 Irrigation Co-Operatives –
a. Meaning Irrigation Co-Operatives
b. Progress Irrigation Co-Operatives
c. Problems Irrigation Co-Operatives
d. Role in Water Conservation
4.3 Study of Dairy Co – Operatives and Dairy Development in
India
a. Study of Co – Operative Business Sectors (Agriculture Co-
Operatives, Processing Co-Operatives, Housing Co-Operatives,
Marketing Co-Operatives etc.)
b. Recent developments in Co-Operation in India

80 | P a g e
Teaching Methodology:

1. Classroom Lectures.
2. Guest Lectures.
3. Visiting various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation

Internship for Students if any: Not Applicable

Suggested Reference Books:

1. G. S. Kamat: New Dimensions of Co – Operative Management
2. G. S. Kamat: Cases in Co – Operative Management
3. K. K. Taimani: Co – Operative Organization and Management
4. T. N. Haleja, Shiva Lal: Principles, Problems and Practice of Co-
operation.
5. H. R. Mukhi: Co-operation in India
6. R. D. Bedi : Theory, History and Practice of Co-operation
7. Dr. B. S. Mathur : Co-operation in India
8. Ravichnadran K and Nakkiran S : Co-operation: Theory and Practice
9. Krishnaswami O. R. and Kulandaisamy V : Co-operation: Concept and
Theory
10. Sharada V : The Theory of Co-operation
Committee Reports:
1. Kushroo’s Committee Report
2. Vaidyanathan Committee Report
3. Committee and Commissions on Co-operation by Paranjothi

Scheme of Examination:

Minimum 16
Internal Assessment (CIE) 40 Marks (40%) Marks
(40% Passing)
Minimum 24
Semester End Exam/ External Examination
60 Marks (60%) Marks
(SEE)
(40% Passing)
Minimum 40
100 Marks Marks
Total
(100%) Separate Passing
(40% Passing)

Internal Assessment
Continuous Internal Evaluation (CIE) (40 Marks)
Internal assessment will be 40% of total marks. The subject teacher needs to adopt
any two of the following methods for internal assessment:

81 | P a g e
1. PPT Presentations.
2. Online Quiz
3. Research Paper Presentations
4. Tutorials/ Home Assignments
5. Group Discussions
6. Written examination Offline/ Online
7. Oral examination
8. Open Book Test
Any other evaluation method subject to the permission of the Head of the
Department

QUESTION PAPER PATTERN

Semester End Examination / External Examination (SEE) (60 Marks)

Questions Choice Marks Total

Q.1. Descriptive Answers Unit. No 1 or Unit. Any 1 out of 14 14

No.2 2 Each
(With Internal Choice)

Q.2. Descriptive Answers Unit. No.3 or Unit. Any 1 out of 14 14

No.4 2 Each
(With Internal Choice)

Q.3. Descriptive Answers Unit. No 1 or Unit. Any 1 out of 10 10

No.2 2 Each
(With Internal Choice)

Q.4. Descriptive Answers Unit. No.3 or Unit. Any 1 out of 10 10

No.4 2 Each
(With Internal Choice)

Q.5. Short Notes Unit. No. 1 to 4 Any 2 out of 06 12

(With Internal Choice) 4 Each

Total 60

82 | P a g e
 M.COM.
Business Practices & Environment

83 | P a g e
 Class: M.COM. Business Practices & Environment
PART I (SEM I)

Subject: Organized Trades and Markets

Academic Year: 2023-2024

Name of the Program Course Code Name of the Department

M. Com. 60115 Commerce

Class Semester Course Course Name/ No. of Credits Marks

Code Subject Lectures per
week

M. Com. I 60115 Organized 5 4 100

Part- I Trades and
Markets

Course Objectives:
1. To impart knowledge regarding the service sector and its role in the modern
context.
2. To understand the concepts and core ideas of business, organized trade and
markets, community markets, and regulated markets.
3. To give students a thorough understanding of FDI and trading corporations.
4. To educate students on the utility and practical use of co-operative
marketing.

Course Outcome:
1. Students will be able to acquire knowledge of the service sector with its
facets, role, importance, growth, challenges and emerging business practices
in the service sector.

2. Students will get acquainted and equipped with the knowledge and
understanding of organized trades and markets, features, concepts of
regulated markets, and business concepts in the modern context through
product buying, selling and credit policies and eNAM.
3. Students will develop their ability to identify the FDI and its role in
development through the concept of state trading corporations and their
activities.
4. Students will be able to understand supermarkets overall administration and
organization, recent trends and state trade in agriculture.

84 | P a g e
Unit No. of
Title and Contents
No. Lectures
1 SERVICE SECTOR 15

1. Meaning and Characteristics of Services Sector.

2. Types of Service Sectors-Tourism, Banking, Insurance,
Healthcare, Construction, IT, Hospitality, Entertainment,
Transportation, Community and Social Services.
3. Role and Importance of the Service Sector in the
Development of India.
4. Growth of Service Sector in Indian Economy.
5. Challenges of the Service Sector and Measures for Promotion
of the Service Sector
6. Business Practices with reference to Service Sector.
7. Importance of Business Practices in Service Sector.
2 ORGANIZED TRADES AND MARKETS 15
1. Meaning of Organized Trade
2. Importance of Organized Trade.
3. Features of Organized Market and Regulated Market.
4. Concept of Business in the Modern Context
5. Objectives Business in the Modern Context
6. Nature Business in the Modern Context
7. Scope of Business in the Modern Context.
8. Policies of Regulated Market-
a. Product Buying,
b. Selling Price
c. Credit Policies,
d. APMCs and Agri Regulated Market Policies.
9. National Agriculture Market (eNAM)
3 STATE IN TRADE 15
1. FDI-Meaning, Importance and Objectives.
2. Role and Significance of FDI in retail trade.
3. Concept of State Trading to gain fundamental knowledge
about FDI.
4. Role of State Trading in retail trade to evaluate the
Performance of FDI.
5. Role of State Trading Corporation (STC)
6. State and privatization of trading Activities.
7. Administration and organization of Super Markets.
8. Recent Trends in Business Practices of Supermarkets
9. State Trade in Agriculture
4 CO-OPERATIVE MARKETING 15
1. Concept of Co-operative Marketing
2. Need of Co-operative Marketing
3. Features of Co-operative Marketing
4. Objectives of Co-operative Marketing.
5. Types of Co-operative Marketing
6. Structure of Co-operative Marketing
7. Functions of Co-operative Marketing

85 | P a g e
 8. Advantages of Co-operative Marketing
9. Role of Co-operative Marketing
10. Innovative Business Practices of Leading Supermarket Stores
in India
a. Big Basket,
b. Central Mall,
c. D-Mart,
d. Reliance Mart
11. Direct Marketing for Farmers-
a. Self Help Group
b. Marketing by Farmers Producers Companies.

Teaching Methodology:

1. Classroom Lectures.
2. Guest Lectures.
3. Visiting various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation

Suggested Reference Books:

1. Nishikant Jha (2017) Service Sector Management, Himalaya Publishing House

Pvt. Ltd., Nagpur
2. Bhatia A K (1 982), Tourism Development: principles and practices, Sterling
Publication, Delhi.
3. Das Kumar (2009), Sustainable development, Reference Publication, New Delhi.
4. Joshi Seema (2008): Growth and Structure of Tertiary Sector in Developing
Economies, Academic Foundation, New Delhi.
5. Basu Kaushik (ed.) (2010): The Oxford Companion to Economics in India, Oxford
University Press, New Delhi.
6. Fitzsimmons and Fitzsimmons, ‘Service Marketing: Operations, Strategy, and
Information Technology’, McGraw Hill.

Scheme of Examination:
Internal Assessment (CIE) 40 Marks (40%) Minimum 16 Marks
(40% Passing)
Semester End Exam/ External 60 Marks (60%) Minimum 24 Marks
Examination (SEE) (40% Passing)
Total 100 Marks Minimum 40 Marks
(100%) Separate Passing
(40% Passing)

86 | P a g e
 Internal Assessment
Continuous Internal Evaluation (CIE) (40 Marks)

Internal assessment will be 40% of total marks. The subject teacher needs to
adopt any two of the following methods for internal assessment:
1. PPT Presentations.
2. Online Quiz
3. Research Paper Presentations
4. Tutorials/ Home Assignments
5. Group Discussions
6. Written examination Offline/ Online
7. Oral examination
8. Open Book Test

Any other evaluation method subject to the permission of the Head of the
Department

QUESTION PAPER PATTERN

Semester End Examination / External Examination (SEE) (60 Marks)

Questions Choice Marks Total

Q.1. Descriptive Answers Unit. No 1 or Unit. Any 1 out of 14 14

No.2 2 Each
(With Internal Choice)

Q.2. Descriptive Answers Unit. No.3 or Unit. No.4 Any 1 out of 2 14 14

(With Internal Choice) Each

Q.3. Descriptive Answers Unit. No 1 or Unit. Any 1 out of 2 10 10

No.2 Each
(With Internal Choice)

Q.4. Descriptive Answers Unit. No.3 or Unit. Any 1 out of 2 10 10

No.4 Each
(With Internal Choice)

Q.5. Short Notes Unit. No. 1 to Unit. No. 4 Any 2 out of 4 06 12

(With Internal Choice) Each

Total 60

87 | P a g e
 Class: M.COM. Business Practices & Environment
PART I (SEM I)
Subject: Leadership and Organizational Behavior
Academic Year: 2023-2024

Name of the Program Course Code Name of the Department

M. Com. 60116 Commerce

Class Semester Course Course Name/ No. of Credits Marks

Code Subject Lectures

M. I 60116 Leadership and

Com. Organizational 30 2 50
Part- I Behavior

Course Objectives:

1. To expose the learners to learn the new trends in the area of Leadership and
Organizational Behavior.
2. To understand the study of organizational Behavior and skills in all work
situations.
3. To Understand the current scenario and manage the change.
4. To educate learners to align with the life skills and Professional skills to bring
work life Balance.
Course Outcome:
1. Learners will be acquainted with the relationship between leadership and
organizational Behavior.
88 | P a g e
2. To expose the Learners to learn new trends in Leadership and Organizational
Behavior.
3. To create awareness amongst learners to get acquainted and manage the cross
cultural diversity and changing work life balance in the organizations.
4. Developing the skills to manage the knowledge workforce.
5. Students will develop an insight of exploring the strategy in the field of
Administration and Management.

Unit No. of
Title and Contents
No. Lectures
1 LEADERSHIP 15
1. Leadership and Skills of Leader:
a. Communication
b. Presentation
c. Interpersonal skills
d. Time Management
2. Challenges and Transition in Leadership:
Differentiate between Transactional and Transformational
leaders.
3. Leadership styles: Autocratic, Democratic, Free- Rein,
Laiseez fare.
4. Leadership Theories:
a. Trait
b. Behavioral
c. Contingency
5. Leader and Transactional analysis
6. Contemporary issues in leadership:
a. Do Gender Differences lead
b. Differently, leading through empowerment, Is there a
moral dimension to leadership.
7. Leadership and Change Management:
a. Understanding the change
b. Accepting the change and Implementation of the change.
8. Leadership and work culture:
How to enhance your Organization’s Work culture.
2 THE STUDY OF ORGANIZATIONAL BEHAVIOR 15
2.1 Organizational Behavior:
a. Meaning Organizational Behavior
b. Nature of Organizational Behavior
c. Scope Organizational Behavior
d. Goals of Organizational Behavior.
e. Contribution of various discipline to organizational
Behavior,
f. Models of Organizational Behavior
g. Managing Cultural Diversity,
h. Perception Organizational Behavior
i. Perception Process Organizational Behavior
2.2 Attitude, Values and Motivation :
a. Attitudes,
b. Attitude Formation and Behavior,

89 | P a g e
 c. Attitude and Productivity Effects of Employee Attitudes.
d. Values, Personal & Organizational values,
e. Importance of Motivation at work place
f. Theories of Motivation to understand workforce at
workplace.
2.3 Personality and Perception:
a. Determinants of Personality
b. Theories of Personality,
c. Matching Personality and Job,
d. Personality and Organizational Behavior.

2.4 Organizational Behavior and work life Balance:

a. Employee Engagement,
b. stress management,
c. Work- life Balance
d. Employee counseling

Teaching Methodology:

1. Classroom Lectures.
2. Guest Lectures.
3. Visiting various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation

Internship for Students if any: Not Applicable

Suggested Reference Books:

1. Desai V : Entrepreneurship Management : Himalaya Publishing House, New
Delhi.
2. Basu P.K. : Public Enterprises, Policy, Performance and Professinalization. :
Allied Publishers Pvt. Ltd, New Delhi.
3. Dr. Sharad Jawdekar, Prof. Shobha Dadlani : Business
Entrepreneurship, Environment and Organizational Behavior. :
Narendra Prakashan.
4. Stephen P Robbins : Organizational Behavior
5. John Adair: Leadership and Motivation : Kogan page India Private Limited, New
Delhi

Scheme of Examination:

Minimum 08 Marks
Internal Assessment (CIE) 20 Marks
(40%) (40% Passing)
Minimum 12 Marks
Semester End Exam/ External Examination 30 Marks
(40% Passing)
(SEE) (60%)

90 | P a g e
 Minimum 20 Marks
Total 50 Marks Separate Passing
(100%) (40% Passing)

Internal Assessment
Continuous Internal Evaluation (CIE) (20
Marks)

Internal assessment will be 40% of total marks. The subject teacher needs to
adopt any two of the following methods for internal assessment:

1. PPT Presentations.
2. Online Quiz
3. Research Paper Presentations
4. Tutorials/ Home Assignments
5. Group Discussions
6. Written examination Offline/ Online
7. Oral examination
8. Open Book Test
Any other evaluation method subject to the permission of the Head of the
Department
QUESTION PAPER PATTERN
Semester End Examination / External Examination (SEE)
(30 Marks)
Questions Choice Marks Total

Q.1. Descriptive Answers Unit. No 1 or Unit. Any 1 out of 10 10

No.1 (With Internal Choice) 2 Each

Q.2. Descriptive Answers Unit. No.2 or Unit. Any 1 out of 10 10

No.2 (With Internal Choice) 2 Each

Q.3. Short Notes Unit. No. 1 and Unit. No 2 Compulsory 05 10

Each

30

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 Program Name: M. Com in Business Practices & Environment
Class: M.COM. PART I (SEM I)
Subject: Business Environment and Policy

Name of the Program Course Code Name of the Department

M. Com. 60117 Commerce

Class Semester Course Course Name/ No. of Credits Marks

Code Subject Lectures
per week

M. Com. I 60117 Business 5 4 100

Part- I Environment and
Policy

Course Objectives:

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 1. To make students understand the concept of business environment and its
types, importance, Scope and Various Components.
2. To impart the knowledge of Business Policy and its nature, Importance types,
process and formulation.
3. To make students understand the applicability of Environment Management
and its Problems, Effects, Prevention and Types of Pollution.
4. To teach the utility / Practical use of Business Environment and Policy enable
them to realize the impact of the environment on Business.

Course Outcomes:

1. Students will get acquainted and equipped with the knowledge and
understanding of Business and Business Environment and its Characteristics,
Scope, importance, types and various components of Business Environment.
2. Students will be able to acquire knowledge of Business Policy and its nature,
importance types, process and formulation.
3. Students will develop their ability to Environment Management and its
problems, effects, prevention and types of Pollution.
4. Students will be able to understand the Indian and international business
environment
5. Students will develop an insight about business Environment policy.

Unit Title and contents No of

No. Lectures

1 INTRODUCTION TO BUSINESS ENVIRONMENT 15

1. Meaning of Business
2. Definition of Business
3. Nature of Business
4. Scope of Business
5. Meaning of Business Environment
6. Characteristics of Business Environment
7. Scope of Business Environment
8. Importance of Business Environment
9. Types of Business Environment
10. Components of Business Environment

2 INTERNATIONAL ENVIRONMENT 15

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 2.1 Objectives of World Trade Organization (WTO)
2.2 Functions of World Trade Organization (WTO)
2.3 Role of WTO in trade and environment
2.4 Licensing
2.5 Joint Venture
2.6 Foreign Direct Investment
2.7 Franchising
2.8 Meaning of Multinational companies (MNCs)
2.9 Merits of Multinational companies (MNCs)
2.10 Demerits of Multinational companies (MNCs)
2.11 Features of Multinational companies (MNCs)

3 ENVIRONMENT MANAGEMENT 15

3.1 Need for environment management

3.2 Types of environment management
3.3 Meaning of Pollution
3.4 Problems of Pollution
3.5 Types of Pollution- Air, Water & Noise
3.6 Effects of Pollution On the - Environment & human
health
3.7 Pollution Control Board- Maharashtra
3.8 Prevention of Pollution- Air, Water & Noise
3.9 Green Environment
3.10 Waste Management

4 BUSINESS POLICY 15

4.1 Definition of Business Policy

4.2 Features of Business Policy
4.3 Nature of Business Policy
4.4 Importance of Business Policies
4.4 Process Business policy
4.5 Formulation of Business Policy
4.6 Types of Policies
4.7 Difference between Policy and procedures

Teaching Methodology:

1. Classroom Lectures.
2. Guest Lectures.
3. Visiting various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation

Internship for Students if any: Not Applicable

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Suggested Reference Books:

1. K. Aswathappa : Essentials of Business Environment, Himalaya Publishing House

2. Francis Cherunilam : Business Environment, Himalaya Publishing House
3. Dr S Sankaran: : Business Environment, Margham Publications
4. S.K. Mishra and V.K. Puri : Economic Environment of Business, HPH
5. Rosy Joshi and Sangam Kapoor : Business Environment, Kalyanai Publications
6. A C Fernando: Business Environment, Pearson
7. Dr V Murali Krishna, Business Environment, Spectrum Publications
8. Namitha Gopal, Business Environment, McGraw Hill

Scheme of Examination:

Internal Assessment (CIE) 40 Marks (40%) Minimum 16 Marks

(40% Passing)

Semester End Exam/ External Examination 60 Marks (60%) Minimum 24 Marks

(SEE) (40% Passing)

Total 100 Marks Minimum 40

(100%) Marks
Separate Passing
(40% Passing)

Internal Assessment
Continuous Internal Evaluation (CIE) (40 Marks)

Internal assessment will be 40% of total marks. The subject teacher needs to adopt
any two of the following methods for internal assessment:
1. PPT Presentations.
2. Online Quiz
3. Research Paper Presentations
4. Tutorials/ Home Assignments
5. Group Discussions
6. Written examination Offline/ Online
7. Oral examination
8. Open Book Test

QUESTION PAPER PATTERN

Semester End Examination / External Examination (SEE) (60 Marks)

Questions Choice Marks Total

Q.1. Descriptive Answers Unit. No 1 or Unit. No.2 Any 1 out of 2 14 14

(With Internal Choice) Each

Q.2. Descriptive Answers Unit. No.3 or Unit. No.4 Any 1 out of 2 14 14

(With Internal Choice) Each

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Q.3. Descriptive Answers Unit. No 1 or Unit. No.2 Any 1 out of 2 10 10
(With Internal Choice) Each

Q.4. Descriptive Answers Unit. No.3 or Unit. No.4 Any 1 out of 2 10 10

(With Internal Choice) Each

Q.5. Short Notes Unit. No. 1 to Unit. No. 4 Any 2 out of 4 06 12

(With Internal Choice) Each

Total 60

M.COM.
Business Administration

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 Program Name: M. Com in Business
Administration
Class: M. COM. PART I (SEM I)
Subject: Production & Operation
Management

Name of the Program: Course Code: Name of the Department:

M. Com. Commerce
60118

No. of
Lectures/
Class Semest Course Course Name Credits Marks
per week
er Code
Production &
M. COM.
Operation
PART I I 60118 5 4 100
Management

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Course Objectives:

1. To understand the core ideas and concepts of production and operations

management (POM) and the importance of this area of management for
effective organizations.
2. To give students a thorough understanding of production systems, including
the various types, important components, and essential roles in both
production and material management.
3. To educate students on operations management's concepts, methods, and
practices and to help them understand how it can increase competitiveness
and operational effectiveness.
4. To give students a thorough understanding of supply chain management (SCM)
and all of its essential elements, procedures, and tactics.

Course Outcomes:

1. Students will be able to define the main goals, duties, and review of
production and operation management and understand the significance of
successful POM in achieving operational effectiveness and competitiveness.
2. Students will thoroughly understand production systems, which will serve as
a strong basis for their further exploration of production and operation
management principles and practices.
3. Students will learn about various operations management strategies and
tactics, including inventory control and lean operations management.
Additionally, they will learn about current trends and advancements in the
industry as well as the difficulties faced in operations management.
4. Students will have a strong foundation in supply chain management principles,
enabling them to apply them and optimize the movement of products and
information across the supply chain to increase operational effectiveness and
customer satisfaction.

Unit Title and No of

contents Lectures

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 1 INTRODUCTION TO PRODUCTION AND 15
OPERATION MANAGEMENT
1. Meaning of Production and Operation Management
2. Nature of Production and Operation Management
3. Importance of Production and Operation Management
4. Functions of Production and Operation Management
5. Types of Production Systems
6. Concept of Service System
7. Recent Trends in Production and Services System
8. Concept of Plan Layout
9. Objectives of Plan Layout
10. Basic Principles of Plan Layout
11. Types of Plan Layout
12. Safety Considerations and Environmental Aspects

2 PRODUCTION SYSTEM 15
1. Introduction – Meaning, Definition
2. Models of Production System
3. Product vs. Services
4. Functions of Production and Material Management
5. Types of Production Systems
6. Process-Focused & Product-Focused Systems
7. Production Planning and Control
8. Product Strategies
9. Product Life Cycle
10. Productivity Variables
11. Productivity Measurement
12. Product Design and Development

Title and No of
Unit contents Lectures

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3 OPERATION MANAGEMENT 15
1. Meaning of Operation Management
2. Functions of Operation Management
3. Roles & Responsibilities of Operation Management
4. Methods of Operations Management
5. Challenges in Operation Management
6. Vendor and Inventory Management
7. Techniques in Inventory Management
8. Quality Management
9. Manufacturing Management
10. Recent Trends and Development in Operation Management
11. Lean Operations Management
12. Principles of Lean Operation Management
13. Tools in Lean Operation Management
14. Simplifying an Operation for Lean Operation Management
15. Purposes of Lean Operations

4 SUPPLY CHAIN MANAGEMENT 15

1. Introduction
2. Components of Supply Chain Management
3. Process of Supply Chain Management
4. Strategies in Supply Chain Integration
5. Nature of Supply Chain Integration
6. Factors Driving Supply Chain Integration
7. Barriers to Supply Chain Integration
8. Process in Supply Chain Integration
9. Demand Forecasting in Supply Chain
10. Components of Forecasting
11. Forecasting Approaches
12. Steps In Demand Forecasting Process

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 Teaching Methodology: 1. Class Room Lectures.
2. Guest Lectures.
3. Visiting to various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation

Internship for Students if any: Not Applicable

Suggested Reference Books:

1. William J. Stevenson, “Operation Management”, McGraw-Hill Education
2. Jay Heizer, Barry Render, and Chuck Munson, “Operation
Management: Sustainability and Supply Chain Management”,
Pearson Education
3. Steven Nahmias, “Production and Operation Analysis”, McGraw-Hill Education
4. Lee J. Krajewsaki, Manoj K. Malhotra, and Larry P. Ritzman,
“Operations Management: Processes and Supply Chains”, Pearson
Education
5. Jay Heizer and Barry Render, “Principles and Operations Management”,
Pearson Education
Scheme of Examination:
i.Internal Assessment: 40 %
ii.Semester End Exam: 60 %

Scheme of Examination

Scheme of Examination Minimum Passing Marks

Internal Assessment (CIE) Minimum 16 Marks

(40 Marks) (40% Passing)

Semester End Exam (SEE) / External Exam Minimum 24 Marks

(60 Marks) (40% Passing)

Minimum 40 marks Separate Passing
Total 100 Marks
(40 % Passing)

Note: There will be Separate Passing (40% Passing) for each CIE and SEE

Internal Assessment
Continuous Internal Evaluation (40 Marks)

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The Internal Examination will be 40% of total marks The subject teacher needs to
adopt any two of the following methods for internal assessment: -
Written examination
Online Quiz
Power Point Presentations
Projects
Assignments
Tutorials / Tutorials using Microsoft Excel
Oral examination
Open Book Test
Any other evaluation method subject to the permission of the Head of the
Department

SEE/External Exam I.Descriptive Type Question from Min. 24 Marks

(60 Marks) Ch. No. 1 - 12 M (40% Passing)

II. Descriptive Type Question from

Ch. No. 2 - 12 M

III. Descriptive Type Question from

Ch. No. 3 - 12 M

IV. Descriptive Type Question from

Ch. No. 4 - 12 M

V. Short Notes (Any 3 out of 4) - 12 M

With internal choice

Total 100 Separate Passing
Marks (40% Passing)

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 Revised Syllabus (2023 Pattern as per NEP) Faculty:
COMMERCE
Program Name: M. Com in Business Administration
Class: M. COM. PART I (SEM I)
Subject: E-Commerce
Academic Year: 2023-2024

Name of the Program: Course Code: Name of the Department:

M. Com. Commerce
60119

No. of
Course Lectures
Class Semester Course Name Credits Marks
Code

M. 60119
COM. I E-Commerce 30
2 50
PART I

Course Objectives:
1. To understand the importance, role, and activities of E-Commerce.
2. To enable students to know the concepts of E-Money and E-Payment systems
used in E-Commerce.
3. To help students to understand what is E-Marketing and the role of Search
Engine operations.
4. To identify how Cyber Security and IT Act plays an important role in E-
Commerce.

Course Outcomes:

1. Students will understand the Role of E-Commerce Industry and the utility of E-
Commerce models.
2. Students will gain insight knowledge for E-Payment systems. How technology
plays a vital role in the E-commerce sector will be leant by them.
3. Students will be able to understand the recent e-marketing tools and their
utility. How search engine operation help to search data will be learnt by
them.

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 4. Functioning of Digital economy will be understood. Students will gain
knowledge about various cyber threats and understand the importance of IT
Act and Cyber security.

Unit Title and No of

contents Lectures

1 E-Commerce and Business Model Concepts 15

1. Introduction to E-Commerce, Role of E-Commerce in Business
Economy.
2. - Factors responsible for the growth of E-Commerce in India
Opportunities and Challenges for E-Commerce in India
3. E-Commerce Business Models.
4. Search Engine Optimization ( SEO ), Content Marketing, Social
Media Marketing.
5. Internet Banking, Mobile Retailing.
2 E-Payment Systems and Cyber Security 15
2.1 Digital Currencies, Crypto Currencies -Introduction, Digital
Disruption in E-Money Market.
2.2 Modern Digital Payment trends – Credit/Debit Cards, QR Code
Scanners, Mobile point of sale, NEFT and RTGS. Contactless
Payments – Samsung Pay/Apple Pay and use of NFC Technology.
2.3 Role of modern digital payment systems and Challenges faced
in Indian Retail Sector.
2.4 Cyberwarfare - Automotive hacking, Cloud services
vulnerability, Mobile Hacking. Data Privacy as a discipline,
Insider threats, Phishing, ATM frauds.
2.5 Information Technology Act -2000: Role, Need and Importance,
Software development and legal issues, Shrink-wrap contracts.
1. Class Room Lectures.
Teaching Methodology: 2. Guest Lectures.
3. Visiting to various Companies.
4. Group Discussion, Debates
5. Assignments & Presentation
6. Corporate Cases and Discussions on it
Internship for Students if any: Not Applicable

Suggested Reference Books:

1 E-Commerce – An Indian Perspective S.J.P.T. Joseph PHI Learning Pvt. Ltd.; 6th
edition (10 October 2019) India
2. E-Commerce Shruti Mathur Pinnacle Learning (1 January 2020) India

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3. E-Commerce Concepts- Models – Strategies. C.S.V. Murthy Himalaya Publishing
House India
4. E-Business and E-Commerce Management David Chaffey Pearson Education – 5
th Edition India
5. E-Commerce – Strategy Technology and Applications David Whiteley McGraw
Hill Education (1 July 2017) India
6. Electronic Commerce – Framework Technologies and Applications Bharat
Bhasker McGraw Hill Education; Fourth edition (1 July 2017) India
Scheme of Examination:
i.Internal Assessment: 40 %
ii.Semester End Exam: 60 %

Exam Format Minimum Passing Marks

Scheme of
Examination:
Internal assessment will be 20% Min. 8 Marks
of total marks. The subject (40% Passing)
CIE
teacher needs to adopt any two
(20 Marks)
of the following methods for
internal assessment: -
Written examination
Online Quiz
Presentations Projects
Assignments Tutorials
Oral examination
Open Book Test
SEE/External I.Descriptive Type Question from Min. 12 Marks
Exam Ch. No. 1 - 10 M (40% Passing)
(30 Marks) Or
Descriptive Type Question from
Ch. No. 1 - 10 M

II. Descriptive Type Question

from Ch. No. 2 - 10 M
Or
Descriptive Type Question from
Ch. No. 2 - 10 M

III. Short Notes (Any 2 out of 4) -

10 M
Total Separate Passing (40%
50 Passing)
Marks

105 | P a g e
 Class: M. COM. PART I (SEM I)

Subject: Financial Management

Name of the Program: Course Code: Name of the Department:

M. Com. 60120 Commerce

No. of
Lectures/
Class Semester Course Course Name Credits Marks
per week
Code

M COM. 60120 Financial

I 5 4 100
PART I Management

Course Objectives:

1. To acquaint the student with knowledge of various Financial

Management terminologies ( Investment ,Credit Planning , Working
Capital Management
2. To understand the concepts relating to Financing & Financial Statement
Analysis
3. To utilize the information gathered to reach an optimum conclusion by a
process of reasoning
4. To enable the students to use their learning to evaluate , make decisions and
provide recommendations
Course Outcomes:
1. Students will understand the Financial System of India ad its role and
importance in Financial management.
2. Students will understand the concepts of financing and will gain knowledge
on Financial Statement Analysis .
3. Students will understand how to make Investment Decisions and the
importance of Capital budgeting techniques.
4. Students will have a strong foundation in understanding the meaning and
nature of Working Capital management and to formulate Credit and Collection
policy.

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 5. They will gain knowledge on how to evaluate a project and provide
recommendations for the same.

Unit Title and No of

contents Lectures

1 Introduction 15
1.1 Meaning and objectives of Financial Management ,
1.2 Financial systems in India – RBI , SEBI.
1. 3 New trends in Financial Management

2 Financial Statements & Financial Analysis 15

2.1 Concept of Financial Statements
2. Understanding and analyzing Income and Balance
Statements
2.3 Financial Analysis – Types and Techniques
3 Investment Decisions 15
3.1 Capital Expenditure - meaning and concept
3.2 Capital Budgeting, techniques of Capital Budgeting.
3.3 Investment Decision Methods – Payback , Net Present Value ,
A.R.R and I.R.R

4 Working Capital & Credit Management 15

1. Meaning and Nature of Working Capital
2. Factors affecting Working Capital, Production Cycle
3. Formulation of Credit Policy , Collection Policy , Accounts
Receivable Management, Factoring and Lease Financing

1. Class Room Lectures.

Teaching Methodology: 2. Problems solving
3. Guest Lectures.
4. Visiting to various Companies.
5. Group Discussion, Debates
6. Assignments & Presentation
7. Corporate Cases and Discussions on it
Internship for Students if any: Not Applicable

107 | P a g e
Suggested Reference Books:

1. Financial Management – By M.Y.Khan and P.K. Jain (Tata Mcgraw Hill)

2. Financial Management – By I.M.Pandey ( Vikas Publishing House)
3. Financial Management – By Prasanna Chnadra (Tata Mcgraw Hill)
4. Financial Management – By P.V. Kulkarni (Himalaya Publishing House)
5. Financial Management – By Prasanna Chnadra (Tata Mcgraw Hill)
6. The Indian Financial System – By Bharati Pathak (Dorling Kindersley Pvt.
Ltd.)
7. Financial Policy and Management Accountant – By Bhabatosh
Banerjee(PHI Learning Pvt. Ltd.)
8. Introduction to Lease Financing – By Rajas Parchure , N. Ashok(Time
Research Foundation)
9. Credit Management – By Herbert Edwards (Coles Publishing Co. Ltd.)
Financial Management – Dr. Parag Kalkar, Success Publications
Scheme of Examination:
i.Internal Assessment: 40 %
ii.Semester End Exam: 60 %

Scheme of Examination
Scheme of Examination Minimum Passing Marks
Internal Assessment (CIE) Minimum 16 Marks

(40 Marks) (40% Passing)

Semester End Exam (SEE) / External Exam Minimum 24 Marks

(60 Marks) (40% Passing)

Minimum 40 marks Separate Passing
Total 100 Marks
(40 % Passing)

Note: There will be Separate Passing (40% Passing) for each CIE and SEE

Internal Assessment
Continuous Internal Evaluation (40 Marks)
The Internal Examination will be 40% of total marks The subject teacher needs to
adopt any two of the following methods for internal assessment: -
Written examination
Online Quiz
Power Point Presentations
Projects
Assignments
Tutorials / Tutorials using Microsoft Excel
108 | P a g e
Oral examination
Open Book Test
Any other evaluation method subject to the permission of the Head of the
Department

SEE/External Exam I.Descriptive Type Question from Ch. Min. 24 Marks

(60 Marks) No. 1 - 12 M (40% Passing)

II. Descriptive/ Numerical Type

Question from Ch. No. 2 - 12 M

III. Descriptive / Numerical Type

Question from Ch. No. 3 - 12 M

IV. Descriptive / Numerical Type

Question from Ch. No. 4 - 12 M

V. Short Notes (Any 3 out of 4) - 12 M

With internal choice

Total 100 Separate
Marks Passing (40%
Passing)

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 M.COM.
Advanced Banking & Finance

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 Program Name: M. Com in Advanced Banking &
Finance
Class: M. COM. PART I (SEM I)
Subject: Central Banking
Academic Year: 2023-2024
Name of the Program: Course Code: Name of the Department:
M. Com. 60121 Commerce

No. of
Lectures/ per
Class Semester Course Course Credits Marks
week
Code Name
M. COM. I 60121 Central 5 4 100
PART I Banking

• Course Objectives:
1. To make students understand the concept of Central Banking.
2. To impart the knowledge of the various facets in the working of the Central
Banks.
3. To make students understand the applicability of the policies of Central
Banks in general and Reserve Bank of India (RBI) in particular.
4. To teach the utility/practical use of the Central Bank regulation on the
economy.

• Course Outcome:-
1. Students will get acquainted and equipped with the knowledge and
understanding of the origin/evolution, need, role, rationale and
organization of Central Banks and RBI
2. Students will be able to acquire knowledge of the various Functions,
Regulatory and Supervisory role of RBI over the Commercial Banks

3. Students will develop their ability to comprehend the debate of

Autonomy of Central Banks
4. Students will be able to understand the Future of Money in the light of
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 E-Currency or Digital Currency
5. Students will develop an insight about the challenges faced by the
Central Banks in the post-Covid era.

No of
Unit Title & Contents
Lectures

1 1. Central Banking
18.
A. Origin and Evolution of Central Banking Role of Central Bank in

Emerging Economies Need and Rationale of Central Bank

B. Evolution and Organization of Reserve Bank of India (R.B.I.)

2. Functions and Regulation of Reserve Bank of India

I. Functions of RBI

A. RBI as Note Issuing Authority – Issue of Currency Notes, Asset

backing for Note- issue, Distribution of Currency,
Currency chests, Recent developments in Currency
Management.

B.RBI as Banker to Government - Maintenance of Government

Accounts,
Banker to the Central Government and the State governments,
Management of Public Debt

C. RBI as a Banker’s Bank: - Controller of Credit, Lender of Last

Resort

D. RBI as a Custodian/Manager of Foreign Reserves

E. Promotional Functions of RBI.

II Regulation and Supervision of RBI over Commercial banks.

A. Licensing of banks, Opening of new banks, Branch Licensing,

Foreign banks.

B. Cash Reserves and Liquid Assets.

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 C. Prudential Norms, Capital and Reserves.

D. Control over methods of Operation.

E. New Banking Licensing Policy

2 Autonomy of Central Banks –

A. Advantages and Limitations 12

B. Aspects of Autonomy - Institutional Independence, Goal

Independence, Functional and Operational Independence,
Personal Independence, Financial Independence, Legal
Independence.

C. Central Bank Independence Indices.

D. Autonomy of RBI.

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 3 Central Bank Digital Currency (CBDC) or E-Currency 14.

A. The future of Money

B. Meaning, Need of Digital Currency.

C. Benefits and Dangers of Digital Currency.

D. Architecture/Models of CBDCs- Indirect, Hybrid and Direct.

4 Challenges facing Central Banks in the 2020s-

16.
A. Adequacy of Policy framework - Review of Monetary Policy
framework in the light of greater role for Fiscal Policy in
Macroeconomic Stabilization.

B. New and emerging threats to economic stability-

• Implications for macroeconomic and financial stability and
designing robust policies.

• Role of Central Banks in pursuing the transition to a

carbon-neutral economy.

• Emergence of Fin Tech and Big Tech firms- their

role in payments, retail lending and risk
management and data analytics.

• Role and adjustment of Central Bank regulation and

supervision with the arrival of these firms.

• Balancing regulation to foster innovation and avoiding risk.

Teaching Methodologies:-

1. Class Room Lectures.

2. Guest Lectures.
3. RBI Visits

4. Group Discussion, Debates

5. Assignments & Presentation
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 6. Activities – Surveys, Pilot Studies.

References:-

Books –

1. Bhole, L M, and MahakudJitendra – Financial Institutions and

Markets – Structure, Growth & Innovations, McGraw Hill
Education Pvt Ltd., 2020.
2. Sharma, Mukund– Banking and Financial Services, Himalaya Publishing
House. 1 Sept 2015.
3. Indian Institute of Banking and Finance (IIBF) – Central Banking, Macmillan
Education India Pvt Ltd., 2023 Edition.
4. Herger, Nils – Understanding Central Banks,Springer. 1 March 2019., !st
edition.
5. Wang, J, Joseph – Central Banking 101, Joseph. 2021.
6. Brown-Conti Peter, and Lastra, Maria Rosa (Editors) – Research
Handbook on Central Banking, Edward Elgar Publishing., 25May
2018.
7. Ashfaq, Muhammad; Hasan, Rashedul, and Mercon, Jost – Global
Financial System: Theory and Practice, De Gruyter Publishers, 2023.
8. Yagei, Mustafa (Ed)– Central Banking in a Post-Pandemic World
– Challenges, Opportunities and Dilemmas, Routledge
Publishers, 2023.
9. Yagei, Mustafa (Ed) – The Political Economy of Central Banking in
Emerging Economies, Routledge Publishers, 29 April, 2022.
10.Mohan, Rakesh – Growth with Financial Stability: Central Banking
in an Emerging Market, Oxford University Press, USA, (Oxford India
Paperbacks), 23 Sept 2012.
11.Mayes, G, David; Siklos, L, Pierre; and Sturn, Egbert Jan (Editors) – The
Oxford Handbook of the Economics of Central Banking,
Oxford University Press, 14 March 2019.
12.Davies, Howard and Green, David – Banking on the Future: The Fall
and Rise of Central Banking, Princeton University Press, 2 May, 2010.
13.Buiter, Willem – Central Banks as Fiscal Players,Cambridge University
Press, 2020.
14.Yeldan, Erinc; Acar, Sevil (Editors) – Handbook of Green Economics,
Elsevier Paperback, 1st Ed. 27 Aug, 2019.
15.Cargill, F, Thomas – The Financial System, Financial Regulation and
Central Bank Policy, Cambridge University Press, 6 Oct, 2017.

Journals –

1. Buiter, Willem H (2013), “The Role of Central Banks in Financial

Stability: How has it Changed?” In Evanoff, Douglas D., Holthausen,
Cornelia, Kaufman, George G, and Kremer, Manfred (Editors) –“The

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 Role of Central Banks in Financial Stability”, World Scientific Studies
in International Economics: Vol 30, pp 11-56. World Scientific
Publishing, London.
2. Taylor, M., “Institutional Structures of Regulation” in Handbook of
Safeguarding Global Financial Stability, 2013.
3. Schoenmaker, D., “Central Bank’s Role in Financial Stability” in Handbook
of Safeguarding Global Financial Stability, 2013.
4. Acocella, N, Di Bartolomeo, G., and Hughes Hallet, A., (2012) “Central
Banks and Economic Policy after the Crisis;What have we learned?” in
Baker, H.K., and Riddick, L. A. (Editors) in Survey of International
Finance, Oxford University Press, 2012.
5. Haan de Jacob; Bodea, Cristina; Hicks, Reymond and Eiffinger,
Sylvester(2018), “Central Bank Independence Before and After the
Crisis” in Comparative Economic Studies, 60 (92). Jan (2018).
6. Buiter, W.,(2016) “ Dysfunctional Central Banking. The End of
‘Independent Central Banks’ or a Return to ‘Narrow Central
Banking’ or Both? In CitiResearch, 21 Dec, 2016.

Webliography –

1. https://willembuiter.com
William Buiter: Monetary Policy and Central Banks.
2. https://www.investopedia.com/terms/c/central bank.asp
3. https://www.sciencedirect.com
Central Bank – an overview/Science Direct Topics.
4. https://www.bis.org
Central Bank Digital Currencies – March 2018. Bank for International
Settlements.
5. https://www.ey.com/en_gl/eu-institutions/topic
Thomas Koss – What is the role of Central Bank of the Future.
6. https://www.imf.org./-
/media/Files/Publications/WP/2020/English/wpiea2
A Survey of Research on Retail Central Bank Digital Currency – IMF Working
Paper, June 2020. WP/20/104
7. https://www.rbi.org.in

Scheme of Examination:-

1. Internal Assessment(CIE) : 40
2. Semester End Examination(SEE) : 60

116 | P a g e
 Scheme of
Exam Format Minimum Passing
Examination:
Marks
Internal assessment will be Min.16Marks
Internal of 40% of total marks. The (40%Passing)
Assessmen subject teacher need to
t adopt any two out of the
/ CIE following methods for
(40Marks) internal assessment:-
Written examination Online
Quiz
Presentations Projects
Assignments Tutorials
Oral examination
Open Book Test

Ques.No. 1. Long Answer question - Min.24Marks

16 Marks

SEE/External Exam Ques.No. 2. Long Answer question - (40%Passing)

(60Marks) 16 Marks
Ques.No. 3. Long Answer question -
16 Marks
Ques.No. 4. Write Short Notes (Any
Two) - 12 Marks
Total 60Marks
Total 100 Marks Separate Passing
(40%Passing)

Program Name: M. Com in Advanced Banking &

Finance

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 Class: M. COM. PART I (SEM II)
Subject: Universal Banking
Academic Year: 2023-2024

Name of the Program: Course Code: Name of the Department:

M. Com. Commerce
60122

No. of
Lectures
Class Semester Course Course Name Credits Marks
Code
I 60122 Universal 30 2 50
M. COM.
Banking
PART I

Course Objectives:

1. To make students Understand the concept of Universal Banking.

2. To impart the knowledge of Universal Banking
3. To make students understand the applicability of Universal Banking.
4. To teach the Utility / Practical use of the Universal Banking.

• Course Outcomes: -
1. Students will get acquainted & equipped with the knowledge and
understanding of the Concept Universal Banking

2. Students will be able to acquire knowledge of Universal Banking Practices.

3. Students will develop their ability to understand the Universal Banking.
4. Students will be able to understand the Commercial Banking VsUniversal
Banking
5. Student will develop an insight specially about Universal Banking.

118 | P a g e
Unit No. of

Title & Contents Lecture

s
Unit Evolution of Universal Banking System in India 15
1
Evolution of Universal Banking System in India
Meaning , Definition , Objective , Characteristics of
Universal Banking

Difference between Commercial Banking and

Universal Banking Functions of Universal Banks
Unit Practices of Universal Banks 15
2
Practices of Universal Banks
Advantages and Disadvantages of Universal Banking
Problems faced by the Universal Banks

Recent Trends in Universal Banking in India

Teaching Methodology :-

• Classroom and Guest lectures,

• Visit to various Banks and Financial Companies,
• Group Discussion,
• Assignment and Presentation
● Scheme of Examination: -

1. Internal Assessment (CIE): 20

2. Semester End Examination (SEE): 30

119 | P a g e
Scheme of Minimum
Examination: Exam Format Passing
Marks
Internal assessment will be of Min. 08 Marks
Internal 20% of total marks. The (40% Passing)
Assessment / CIE subject teacher needs to
(20 adopt any two out of the
Marks) following methods for internal
assessment: -
❖ Written examination
❖ Quiz
❖ Presentations of Projects
❖ Assignments and Tutorials
❖ Oral examination
❖ Open Book Test
SEE/ External Q. No. 1. Long Answer question - 10 Min. 12 Marks(40%
Exam (30 Marks Passing)
Marks)
Q. No. 2. Long Answer question – 10
Marks
Q. No. 3 Write Short Notes (Any Two)
10 Marks
Total 30
Marks
Total 50 Marks Separate Passing
(40% Passing)

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 Revised Syllabus (2023 Pattern as per NEP) Faculty: COMMERCE

Class: M. COM. Advanced Banking & Finance

PART I (SEM I)
Subject: Legal Framework of Banking
Academic Year: 2023-2024

Name of the Program: Course Code 60123 Name of the Department:

M. Com. Commerce

No. of
Class Semester Course Course Name Lectures/ Credits Marks
Code per week
Legal Framework
M. COM. I 60123 5 4 100
of Banking
PART I

Course Objectives:
1) To acquaint the students with legal framework in which the Indian banking is
working today.
2) To make the students aware about the latest developments in the field of banking
law.
3) To enable the students to understand modern banking practices.
4) To enable the students to establish a link between the legal provisions and the
practical aspects of banking.

Course Outcomes:

1) Students will understand the legal framework of how Indian banking system is working.

2) .Students will be familiar about the latest developments in the field of banking law .

3) They will build an understanding on practical applications and modern banking

practices
4) Students will understand the link between the legal provisions and the practical aspects
of banking.

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.

122 | P a g e
Unit Title and contents No of
Lectures

1 Banking Regulation Act 1949 15

Provisions relating to- Definition of bank (Sec. 5B and 5C), Business of
Banking Companies (Sec.6), Restrictions on business of banking companies
(Sec.8, 19 and 20), Capital Structure(Sec.12), Powers of the RBI (Sec.21,
22and 36 to 36AD), Applicability of the Act to Cooperative Banks (Sec.56),
amendments of BRA1949 up to 2012, Banking Regulation (Amendment)
Bill 2017

2 The Negotiable Instrument Act 1881 15

Provisions relating to: Definition of negotiable Instrument (Sec- 13),
Promissory note (Sec -4), Bill of exchange (Sec -5), and Cheque (Sec -6),
Comparative Study of Negotiable Instruments Parties to negotiable
instrument (Section -7), Holder (Sec -8), Holder in due course (Sec -9),
Payment in due course (Sec -10), Negotiation (Sec - 14), Endorsement
(Sec -15), Dishonour of Negotiable Instruments (Sec -91-92), Noting and
Protest (Sec -99-104-A), Penalties in case of dishonour of certain cheques
for insufficiency of funds in the account (Sec. 138 to 147), Negotiable
Instruments (Amendment and Miscellaneous Provisions) Act, 2002:
Electronic Cheques/Truncated Cheques
Negotiable Instruments (Amendment) Act, 2018- Empowers the Appellate
Court to order payment pending the appeal against conviction (Sec.148)
3 A. The Reserve Bank of India Act, 1934 15
Provisions relating to: Incorporation, Capital management and Business
(Sec 3 to 19), Central Banking functions ((Sec -20 to 45),Regulatory and
Supervisory Collection and furnishing of credit information (45 A to 45
G) ,Penalties (Sec 58 B to 58 -G), RBI Act ( As Amended By Finance Act
2018)- Monetary Policy Committee (Sec.45 ZA to 45 ZO)
B. RBI and Regulation of Digital Financial Services in India, 2012 to
2016.
4 Securitisation and Reconstruction of Financial Assets and 15
Enforcement of Security Interest Act, 2002
Provisions relating to: Preliminary (Section 1 and 2) Regulation of
securitisation and reconstruction of financial assets and financial
institutions (Section 3 to 12 A) Enforcement of security interest (Section
13 to 19) Central registry (Section 20 to 26) Offences and penalties
(Section 27 to 30) Miscellaneous (Section 31 to 41) Relevant amendments
between 2004 and 2008 and Amendments in SARFAESI Act in 2016:
(Taking possession over collateral: Audit and inspection)

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Teaching Methodology: 1. Practical Problem Solving
2. Class Room Lectures.
3. Guest Lectures.
4. Visiting to various Companies.
5. Group Discussion, Debates
6. Assignments & Presentation
7. Corporate Cases and Discussions on it
Internship for Students if any: Not Applicable

Suggested Reference Books:

1) Gordon & Natarajan: Banking Theory Law and Practice, Himalya Publishing House
2) Srivastava S. P.; Banking Theory & Practice, Anmol Publications
3) PrakhasM., Bhargabhi R: Banking law & Operation, Vision Book House.
4) Tannan : Banking Law and Practice in India, Indian Law House
5) Sheldon H.P: Practice and Law of Banking.
6) VenkataramanaK., Banking Operations, SHBP.
7) Kothari N. M: Law and Practice of Banking.
8) GulatiNeelam C: Principles of Banking Management.
9) Maheshwari. S.N.: Banking Law and Practice, Vikas Publication
10) Varshaney P.N.:- Banking Law & Practice
11) Justine Paul and Pamalata Suresh; Management of Banking & Financial
Services; Second Edition- Published by Dorling Kindersley (Pearson)
12) Compendium on the Insolvency and Bankruptcy Code- 2016
13) Principles and Practices of Banking- By Indian Institute of Banking & Finance-
Macmillan Publication
14) www.rbi.org.in
15) Legal and Regulatory Aspects of Banking– Published by Indian Institute of Banking
& Finance.
16) All relevant & recent Bare Acts.
17) Banking Law and Practices- Mr. Prakash Misal, Success Publications.
Scheme of Examination:
(i) Internal Assessment: 40 %
(ii) Semester End Exam: 60 %

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 Scheme of Examination

Scheme of Examination Minimum Passing

Marks
Internal Assessment (CIE)
Minimum 16 Marks
(40 Marks)
(40% Passing)
Semester End Exam (SEE) / External Exam Minimum 24 Marks
(60 Marks)
(40% Passing)
Minimum 40 marks
Separate Passing
Total 100 Marks
(40 % Passing)

Note: There will be Separate Passing (40% Passing) for each CIE and SEE

Internal Assessment

Continuous Internal Evaluation (40 Marks)

The Internal Examination will be 40% of total marks The subject teacher needs to adopt any two
of the following methods for internal assessment: -

Written examination

Online Quiz

Power Point Presentations

Projects

Assignments

Tutorials / Tutorials using Microsoft Excel

Oral examination

Open Book Test

125 | P a g e
SEE/External I. Descriptive Type Question from Ch. No. 1 - 12 M Min. 24
Exam Marks
(60 Marks) II. Descriptive/ Numerical Type Question from Ch. (40%
No. 2 - 12 M
Passing)
III. Descriptive / Numerical Type Question from Ch.
No. 3 - 12 M

IV. Descriptive / Numerical Type Question from Ch.

No. 4 - 12 M

V. Short Notes (Any 3 out of 4) - 12 M

With internal choice

Total 100 Marks Separate
Passing (40%
Passing)

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 M.COM.
Advanced Marketing

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 Program Name: M. Com in Advanced Marketing
Class: M. COM. PART I (SEM I)
Subject: Social Media Marketing
Academic Year: 2023-2024

Name of the Program: Course Code: Name of the Department:

M. Com. Commerce
60124

Class Semester Course Course Name / No. of Credits Marks

Code Subject Lectures/Per
week
Social Media
M.Com I 60124 60 Lectures/04 4 100
Marketing

Course Objectives:

1. To understand social media marketing principles and its business impact.

2. To develop practical skills in content creation and campaign management.
3. To analyze social media metrics for effective strategy optimization.
4. To utilize social media advertising for targeted audience engagement.
5. To stay updated with emerging trends for competitive advantage.

Course Outcomes:-
1. Students will be able to understand social media marketing goals for successful
online campaigns.
2. Students will analyze the effective social media marketing strategies for various
types of industries and businesses.
3. Students will be able to design social media content and create strategies to
optimize the content’s reach to the target audience.
4. Students will be able to appraise the reach and track progress in achieving
social media objectives with a variety of measurement tools and metrics.

5. Students will be able to design a suitable social media campaign for the business
goals.

124 | P a g e
 No. of
Unit Title and contents
lectures
INTRODUCTION TO SOCIAL MEDIA

1.1Introduction to social media, how to build a successful Social Media

Strategy, Goal setting 12
1 1.2Overview of Global E-Marketing Issues, Country and Market
Opportunity Analysis, Userengagement on social networks
1.3Social advertising,Social media analytics; Impact of online
reputation
1.4 Social Technology and its marketing influence in India.
FACEBOOK, INSTAGRAM AND LINKEDIN MARKETING

2.1Exploring the use of a Facebook page, Facebook Ad campaign,

Facebook groups, Hashtags,

2.2Instagram, creates automation for Instagram, Audience Insights,

2 page Insights, exploring the various IG content types, setting a theme 12
and flow on Instagram, and generating Leads.

2.3The Structure of Linkedin : Profiles, Pages, Groups, and a Social

Rolodex • Optimizing Your LinkedIn Profile • Using LinkedIn as a Social
Rolodex • LinkedIn Pages, Groups, and Other Opportunities •
Deliverable: A LinkedIn Marketing Plan
TWITTER &YOUTUBE MARKETING

3.1Creating a Twitter account, optimizing a page, content types,

posting contents, Integrating a personal brand on Twitter, Twitter
3 Analytics & Ads, post assistants and automation for Twitter. 12

3.2YouTube marketing, creating a YouTube channel, posting content,

YouTube analytics, GooglePages for YouTube Channels, Video Flow,
Verify Channel, Webmaster Tool –Adding Asset.
SEARCH ENGINE OPTIMIZATION (SEO)

4.1Search Engine Optimization (SEO) : Introduction, Understanding SEO

4.2 User Insights, Benefits And Challenges
4 12
4.3 Content Marketing
4.4 Traditional Media v/s Social Media, recent trends and challenges in
Social Media marketing.
4.5Search Engine Optimization-Recent trends and challenges
WEBSITE HOSTING USING WORDPRESS

5.1Website Planning & Development- Website, Types of Websites,

Phases of website development, Keywords: Selection process
5 12
5.2Domain & Web Hosting- Domain, Types of Domain, Where to Buy
Domain, Web Hosting, How to buy WebhostingBuilding Website using
Word press-What is Word press, CMS, Post and Page
125 | P a g e
 5.3Word press Plug-ins- Different Plug-ins, social media Plug-ins, page
builder plug-ins: the elementor, how to insert a section, how to insert
logo, Google Microsites
Course Learning Outcomes:
Students will be able to
• To comprehend and apply social media marketing principles for effective content
creation.
• To analyze social media metrics to measure success and optimize campaigns.
• To create targeted social media ads for effective brand promotion.

Teaching Methodologies: -
• Class Room Lectures
• Guest lectures
• Group Discussion
• Assignments & Presentation
Reference Books:
1. Annmarie Hanlon (2022), Digital Marketing Strategic Planning & Integration,2ndEdition,
SAGE Publications Ltd.
2. Matt Golden (2022), Social Media Marketing, 1st Edition, Bravex Publications.
3. Simon Kingsnorth (2022), The Digital Marketing Handbook: Deliver PowerfulDigital
Campaigns, 1st Edition, Kogan Page.
4. Melissa Barker, Donald I. Barker, Nicholas F. Bormann and Debra Zahay (2016),Social
Media Marketing: A Strategic Approach, 2nd Edition, Cengage Learning.
5. Tracy L. Tuten and Michael R. Solomon, (2016), Social Media Marketing, 2ndEdition, Sage
Publications India Private Limited.
Scheme of Examination:
• Internal Assessment (CIE): 40
• Semester end Examination (SEE): 60
Scheme of Exam Format Minimum
examination: Passing
marks
Internal Internal assessment will be of 40 % of total marks. Minimum 16
Assessment / CIE The subject teacher need to adopt any two out of Marks
( 40 Marks ) the following methods for internal assessment :- ( 40%
Written examination Passing )
Quiz
Project
PPT Presentations
Home Assignments
Group Discussion
Open book test
External Exam / Minimum 24
SEE marks
( 60 Marks ) ( 40%
Passing )
Total 100 Marks Separate
Passing
( 40%
Passing )
126 | P a g e
 Program Name: M. Com in Advanced Marketing

Class: M. COM. PART I (SEM I)

Subject: Event Management
Academic Year: 2023-2024

Name of the Program: Course Code: Name of the Department:

M. Com Commerce
60125

M. Com Syllabus in Advanced Marketing Sem. I

Sub Name: Event Management Credits 2
Class Semester Course Course Name / No. of Credits Marks
Code Subject Lectures
M.Com I 60125 Event Management 30 2 50

Course Objectives:
1. Define the concept, its advantages & disadvantages & types of events.
2. Understand the process of organizing an event.
3. Understand the importance of a checklist in organizing an event.
4. Familiarize with organizing corporate events
5. Obtain a sense of responsibility for the multidisciplinary nature of event
management.
6. Learn to promote the events.

Course Outcomes:-
1. Students will get acquainted and equipped with the knowledge and understand
of Events
2. Students will master event planning principles and strategies.
3. Students will develop their ability to implement effective event project
management.
4. Students will be able to understand event marketing and audience engagement
5. Students will execute events with effective project management skills.
6. Student will utilize creativity and innovation in event conceptualization

Unit Title and contents No. of

lectures
15
INTRODUCTION TO EVENT MANAGEMENT

1 Meaning, Nature, Scope, Types of Events (Corporate, Private, or

Charity, Indoor Events, Out Door Events, Celebrity Events) Tools For
Event Planning & Management MICE Events, Event Operations and
Services (Setting Up, Parking, Maintenance, Ticketing, Food and

127 | P a g e
 Beverage, Logistics). Organization structure of event management
companies, Emerging trends in event industry, Human Resource
Management for Events.
Event Planning: Event Checklist, Hosting , Principles of Holding Event
, Reserving Event Hall, Preparing and Designing ,The Schedule of
Event Permissions, Policies , Government & Local
Authorities , Phonographic , Performance License , Five Bridges Of
Event Management ,Characteristics of Successful Event Management
CORPORATE EVENT MANAGEMENT

Corporate Event Organization : Preparing A Blueprint , Facilities

Planning and Organizing (Assigning Staff , Maintenance of Inventory For
The Chemicals and Equipments , Cleaning, Maintenance, Aesthetic
2 15
Upkeep , Maintaining Back Areas, Public Areas and Surroundings, Floral
Designing (- Assigning The Responsibilities , Event Organizer
Arrangements , Corporate Event Packages , Corporate Hospitality ,
Well- Being of the Patrons & Participants , Entailing The Entertainment
In Corporate Events and Corporate Event Reporting .

Teaching Methodologies: -
Class Room Lectures
Guest lectures
Group Discussion
Assignments & Presentation

Text Books :

1. “Event Management : an integrated & practical approach” By Razaq Raj, Paul Walters
& Tahir Rashid
2. “Event Management : a professional approach” By Ashutosh Chaturvedi
3. “Successful Event Management” By Anton Shone & Bryn Parry
4. “Event Management”, A.K. Bhatia, Sterling Publishers Pvt. Ltd. Delhi.
5. “Event Management”, Lynn Van Der Wagen, Carlos, Pearson, New Delhi.

Reference Books:
1. "Events Management" by Glenn Bowdin, Johnny Allen, William O'Toole, Rob Harris, Ian
McDonnell.
2. "The Business of Event Planning: Behind-the-Scenes Secrets of Successful Special Events"
by Judy Allen.
3. "Event Management For Dummies" by Laura Capell.
4. "Special Events: Creating and Sustaining a New World for Celebration" by Dr. Joe
Goldblatt.
5. "Events Management: An International Approach" by Joe Goldblatt, Fiona Wilson.
6. "Strategic Event Creation" by Joe Goldblatt.
7. "Events: A Conceptual Approach" by Donald Getz.
128 | P a g e
8. "The Wiley Event Management Series: The Wiley Guide to Event Planning" by Jeffrey C.
Callister.
9. "Professional Event Coordination" by Julia Rutherford Silvers.
10. "Event Management and Sustainability" by Razaq Raj and Paul Walters.
11. "Events Marketing" by C. A. Preston and Wayne M. D. Wright.
12. "The Event Manager's Bible: The Complete Guide to Planning and Organising a Voluntary
or Public Event" by D. G. Conway.
13. "Special Events: A New Generation and the Next Frontier" by Dr. Joe Goldblatt.
14. "The Event Safety Guide: A Guide to Health, Safety and Welfare at Live Entertainment
Events in the United States" by The Event Safety Alliance.
15. "Event Management in Sport, Recreation, and Tourism" by Cheryl Mallen, Lorne Adams,
and John J. Jepson Jr.
16. “Powerhouse Conferences”, Coleman, Lee & Frnkle, Educational Institute of AH &MA.
17. “Meaning Conventions & Group Business”, Hoyle, Dorf & Jones, Educational Institute
of AH & MA.
18. “Meetings, Conventions & Expositions - An Introduction to the Industry “, Rhonda J.
Montgomery, Ph.D. & Sandra K. Strik. Publishers – Van Nostard Reinhold, An International
Thomson Publishing Co.
19. “Successful Event Management”, Shone, A & Parry, B. Cengage Learning.

Scheme of Examination:

• Internal Assessment (CIE): 40%

• Semester end Examination (SEE): 60 %

Scheme of Exam Format Minimum

examination: Passing
marks
Internal Internal assessment will be of 40 % of total marks. Minimum 08
Assessment / CIE The subject teacher need to adopt any two out of Marks
( 20 Marks ) the following methods for internal assessment :- ( 40%
Written examination Passing )
Quiz
Project
PPT Presentations
Home Assignments
Group Discussion
Open book test
External Exam / Minimum 12
SEE marks
( 30 Marks ) ( 40%
Passing )

129 | P a g e
 Total Marks - 50 Separate
Passing
( 40%
Passing )
Program Name: M. Com in Advanced Marketing
Class: M. COM. PART I (SEM I)
Subject: Marketing Techniques
Academic Year: 2023-2024

Name of the Program: Course Code: Name of the Department:

M. Com Commerce
60126

Com Syllabus in Marketing Sem. I

Elective
Sub Name: Marketing Techniques Credits 4
Class Semester Course Course Name / No. of Lectures Credits Marks
Code Subject Per week
Marketing
M.Com I 60126 5 4 100
Techniques

Course Objectives:
1. To expose the students to various approaches to the study of marketing.
2. To create awareness about environmental factors which are affecting marketing
environment.
3. To provide in-depth knowledge about marketing mix.
4. To acquaint students with the importance of public relation in the field marketing.
5. To help students understand stake-holders role in marketing mix.

Course Outcomes:-

1. Students will understand various approaches to study marketing and also get
sufficient knowledge about the factors which influencing marketing environment.
2. Students will get in-depth knowledge about Product Mix and Price Mix
3. Students will understand about Place Mix and Promotion Mix
4. Students will aware about various tools of Public Relation and also e-marketing
promotion

No. of
Unit Title and contents
lectures
Marketing Introduction & Marketing Environment
1 15

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 1.1Meaning, Definition, Elements, Objectives, Importance, Advantages
and limitations, Evolution and Scope Approaches to the study of
Marketing
1.2 Marketing Environment: Meaning and Definition, Internal and
external Environmental factors influencing the marketing environment
1.3 Marketing Planning and Execution
1.4 Marketing Strategy
1.5 Green Marketing
1.6 Marketing Innovation,
Product Mix and Price Mix

2.1Marketing Mix : Meaning, Definition, Elements, Product Mix:

Concept of Product, Product Lines, Product line length, depth, width.
Product Mix Width. Product Simplification diversification and
elimination
2.2 Product Management: New product development and Product Life
2 15
Cycle Brand Management: concept definition and history of
brand/branding Brand Creation, Rebranding, Brand Positioning, Brand
Equity Brand Contract, Brand Factory
2.3Labelling: Meaning and importance
2.4 Price Mix:Meaning, Definition and Elements of price mix. Need,
importance and objectives of pricing. Factors influencing pricing.
Various Pricing Strategies.
Place Mix and Promotion Mix

3.1 Types of Distribution Channels , Advantages & Limitations, factors

affecting selection of channel.
3.2 Promotion Mix : Meaning, Elements of Promotion Mix,
3.3 Advertising , Concept, Classification, functions , benefits of
advertising, Economic, Social & ethical issues, evaluating advertising
3 15
effectiveness, Recent trends in advertising
3.4Personal Selling – concept and importance, theories of selling,
process of personal selling. Selling Methods, Limitations of personal
selling.
3.5Publicity: Meaning, difference between advertising and publicity
Sales Promotion: Meaning, Objectives and importance. Tools or
techniques, Evaluation of sales promotion.
Public Relations, People Process and Physical Evidence

4.1Public Relation- Concept, History, Tools of public relations, Role of

Public Relation Officer
4.2 E- Marketing Promotion – E mails, different types of Web
4 15
advertising, blog spots, Online Sponsorships.
4.3Social Media Marketing, People, Process and Physical Evidence
People as a part of Marketing Mix, customer interaction, customer
service Process as part of the Marketing Mix, Physical evidence/
Packaging
Teaching Methodologies: -
Class Room Lectures
131 | P a g e
Guest lectures
Group Discussion
Assignments & Presentation

Reference Books:
1. Marketing Management, Arun Kumar, Rachana Sharma, Atlantic Publishers &
Distributors, New Delhi
2. Marketing Management, Amar Jyoti, Gennext Publishers, New Delhi.
3. Marketing Management, RanjanSaxena, Tata Mc-Graw Hill Publishers, New Delhi.
4. International Marketing Mix Management, Tobias Richter, Noyos, Berlin.
5. Marketing Management, Russell Winer, Pearson Education, Delhi.
6. Public Relation in Marketing Mix, Jordan Goldman, NTC Business Books, New York
7. Public Relation for Marketing Management, Frank Jefkins, The MACMILLAN Press Ltd,
London
8. Marketing Management, Prin. Dr. BabasahebSangale, Success Publications, Pune.

Scheme of Examination:
• Internal Assessment (CIE): 40
• Semester end Examination (SEE): 60

Scheme of Exam Format Minimum

examination: Passing
marks
Internal Internal assessment will be of 40 % of total marks. Minimum 16
Assessment / CIE The subject teacher need to adopt any two out of Marks
( 40 Marks ) the following methods for internal assessment :- ( 40%
Written examination Passing )
Quiz
Project
PPT Presentations
Home Assignments
Group Discussion
Open book test
External Exam / Minimum 24
SEE marks
( 60 Marks ) ( 40%
Passing )
Total 100 Marks Separate
Passing
( 40%
Passing )

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133 | P a g e