Department of Commerce, KMC Language University, Lucknow

Moinuddin Chishti Language

University

M.Com. (CBCS)
(w.e.f. Academic Year 2021-22)

Under the Guidelines of NEP-2020

Department of
Commerce
Faculty of Commerce

Sitpur-Hardoi Bypass, IIM Road, Lucknow-226013

M.Com. (CBCS) Under NEP-2020 Guidelines

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Department of Commerce, KMC Language University, Lucknow

CONTENTS
Sl. No. Page
No.

1. About the Department 3

2. CBCS 3
3. M.Com. Program Details 4
4. Ordinance for the Course 6
5. Applicability … 6
6. Definition of Key Terms … 6
7. Types of Courses … 7
8. Teaching … 9
9. Eligibility for Admission … 9
10. Fees 10
11. Assessment of Students’ Performance and scheme of
Examination x ... 10
12. Pass Percentage and Promotion Criteria … 10

13. Attendance Requirement 10

14. Guidelines for the Award of Internal Assessment Marks … 11
15. Conversion of Marks into Grades … 11
16. SGPA Calculations … 12
17. CGPA Calculation … 12
18. Division of Degree into Classes … 12

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Department of Commerce, KMC Language University, Lucknow

19. Span of Periods … 12

20. Interpretation Clause … 12
21. M.Com Program Detail in tabular form ... 13
22. Paper-wise Detail ... 26 +

1. About the Department

Department of Commerce of Khwaja Moinuddin Chishti Language University though
has a short period history but it has reasons to mention. With the start of the first
academic session of University in 2013, the department of Commerce has the arrogance
of having largest number of students in undergraduate course B.Com & post graduate
course M.Com. In the short span of time the department of Commerce has redefined
commerce education in the state of Uttar Pradesh as well as in India. Becoming pioneer
in running semester system at under graduate level in the state, the KMC Language,
University has also adopted CBCS mode of education.
In the era of globalization and liberalization, the system of higher education calls
for graduates & post graduates of international standard. In its endeavour to exalt its
post graduate course, M.Com, the department of Commerce is going to adopt CBCS
pattern from the session 2019-20 onwards expecting that it will cater the needs of
industry and academia.

2. Choice Based Credit System

Choice Based Credit System:
The CBCS provides an opportunity for the students to choose courses from the prescribed
courses comprising core, elective/major & minor or skill-based courses. The courses can
be evaluated following the grading system, which is considered to be better than the
conventional marks system. In the era of globalization it is an internationally accepted
pattern of higher education. The uniformity in evaluation system also enables the
potential employers in assessing the performance of the candidates.

Definitions:
(i) Academic Programme means an entire course of study comprising its
programme structure, course details, evaluation schemes etc. designed to be
taught and evaluated in a teaching Department/Centre or jointly under more than
one such Departments/ Centres;
(ii) Academic Year means two consecutive (one Odd, July to December + one Even,
January to June shall continue one academic year.

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Department of Commerce, KMC Language University, Lucknow

(iii)Course means a segment of a subject that is part of an Academic Programme;

(iv) Programme Structure means a list of courses (Core, Elective and Open Elective)
that makes up an Academic Programme, specifying the Syllabus, Credits, hours of
teaching, evaluation and examination schemes, minimum number of credits
required for successful completion of the programme etc. prepared in conformity
to University Rules, eligibility criteria for admission;

(v) Core Course means a course that a student admitted to a particular programme
must successfully complete to receive the degree and which cannot be substituted
by any other course;
(vi) Elective Course means an optional course to be selected by a student out of such
courses offered in the same or any other Department/Centre;
(vii) Open Elective means an elective course which is available for students of
all programmes, including students of same department. Students of other
Departments will opt these courses subject to fulfilling of eligibility of criteria as
laid down by the Department offering the course;
(viii) Credit means the value assigned to a course which indicates the level of
instruction; One-hour lecture per week equals 1 Credit, 2 hours practical class
per week equals 1 credit. Credit for a practical could be proposed as part of a
course or as a separate practical course.
(ix) ‘SGPA’ means Semester Grade Point Average calculated for individual semester.
(x) ‘CGPA’ is Cumulative Grade Point Average calculated for all courses completed
by the candidates at any point of time. CGPA may be calculated each year for
both the semesters clubbed together, if University Ordinances provides for.
(xi) ‘Grand CGPA’ is calculated in the last year of the course by clubbing together
the SGPA of all the semesters or CGPA of the two years. Grand CGPA is being
given in transcript form. For the benefit of the candidates, a formula for
conversion of Grand CGPA into %age marks as given in the transcript.
3. M.Com. Program Details:
Programme Objectives:
Department of Commerce of Khwaja Moinuddin Chishti Language University has
always in pioneering role not only in admissions but also in syllabus designing. The
syllabus of M.Com.is so designed so as to cater to the needs of the society as well as of
industry. Care has been taken in designing it in a stratified manner. Whatever the students
have studied in B.Com. they must study an danced version or innovative course in
M.Com.
The M.Com programme aims to provide:

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Department of Commerce, KMC Language University, Lucknow

 A conducive environment that holistically engages students through an all–

encompassing knowledge impartation,
 Research orientation,
 Developing entrepreneurial skills,
 Sound theoretical foundation,
 Formulating business problems and provide innovative solutions thus moulding
them into future visionaries, management leaders that are compassionate yet
efficient.
As per the new structure, there are five courses in each semester. In addition, as per
the area of interest, the students are required to choose two optional groups- one major
group and one minor group, in the beginning of 2nd year of the study. The major group
shall consist of 4 papers
And minor group consists of 2 papers to be studied in 3rd and 4th semester. Under
Choice Based Credit System, students will also study ‘Open Elective’ courses. These
courses will be available for students of all programmes, including students of parent
department. Students of other Department may choose these courses subject to fulfilling
of eligibility of criteria as laid down by the Department. The structure for the groups has
been designed with intent to provide advanced level specialization in the respective field.
In the light of augmentation in the field of commerce and business, the overall
structure of the course has been changed to widen the scope and depth of the course and
inclusion of research paradigms of commerce stream. Further, the overall structure has
been improved to provide an insight of research in commerce and interdisciplinary areas
and to facilitate those students aspiring for pursuing research. New Courses like
International Trade Logistics, EXIM Procedures and Documentation Export Marketing,
Banking Products and Practices and Insurance Products and Practices have been
incorporated in the revised course. Accounting, core of Commerce discipline, was the
gap area in the existing syllabus and therefore new courses in accounting area have been
added and are offered as Major Elective Group in Accounting. The concept of Open
Elective has been introduced for the first time in the structure as per the University
guidelines and courses like Life Skills and Communication, Indian Ethos and Leadership,
Entrepreneurship and New Venture Planning are offered to be relevant to the students of
diverse areas disciplines. The content of existing courses too has been revised in terms of
including new and relevant topics such as: psychographics, lifestyle and applications,
new consumption patterns, perceptual mapping and positioning. The suggestive readings
are provided for each unit of the concerned course to provide a better facilitation for self-
study by the students. The course has been designed in line with outcome based approach
which requires specification of Course Outcomes and Course Learning Outcomes.

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Department of Commerce, KMC Language University, Lucknow

The M.Com programme structure offers a deep dive into various facet of
management and organizational development by integration of cross-cutting issues
relevant to gender, environment and sustainability, human values, professional ethics into
curriculum through incorporation of relevant topics such as: Marketing Management-
legal aspects of marketing, ethical, social and environmental concerns in product, pricing,
distribution and promotion

decisions, socially responsible marketing; green marketing, cause relating marketing;

social marketing, Global Strategic Management- Ethical and Social considerations in
Strategic Management Business Research- Ethics in Business Research, Security
Analysis and Portfolio Management, Ethical Investing, International Marketing-
Ecological concerns and international marketing ethics, Advertising and Sales
Management-Managing ethics in selling environment.
The programme thus aims to provide students with the opportunity to develop and
broaden their management and leadership skills. The curriculum seeks to develop
managerial knowledge and strategic agility, providing students with a broader skill set
and a fresh perspective and to encourage them to seek out bold, innovative solutions for
today’s business and societal challenges.
Programme Specific Outcomes
The M.Com course provides an extreme and rigorous base for teaching, research and
allied business administration. It serves the needs of academics and prepares students for
research and teaching. The course is well received in the industry and for years they have
been serving the needs of managerial cadre in business and industry. M.Com Course
offers research in diverse areas of Commerce discipline and has large base of research
contribution. Teaching pedagogy is adopted to ensure all round learning for the students.
Department of Commerce aligns itself with the overall vision of the University i.e. to
touch the lives of every student by inculcating prudence, efficiency, creativity and
compassion to work for the betterment of the marginalized sections of society. M.Com
Course attempts to kindle their sense of responsibility, honesty, conscience, justice and
above all commitment to human values. M.Com students form the core of our existence
as an institution and are geared up to be passionate about their dreams and make their
family and society proud of their achievements.
This M.Com Course aims to upgrade the standards of teaching and research and deliver
an education system that is a source of national pride and public confidence.

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Department of Commerce, KMC Language University, Lucknow

Ordinance for the Course

Four Semester (Two Year) Post–Graduate Degree Programme, M.Com.
Under Choice Based Credit System
1. Applicability:
The ordinance shall be applicable to two year (Four Semester), post graduate
degree programme at the Khwaja Moinuddin Chishti Language University w.e.f.
Academic Session 2021-22
2. Definition of Key Terms:
(i) Choice Based Credit System: The CBCS provides an opportunity for the
students to choose courses from the prescribed courses comprising core,
elective/major & minor or skill-based courses.
(ii) Academic Programme means an entire course of study comprising its
programme structure, course details, evaluation schemes etc. designed to be
taught and evaluated in a teaching Department/Centre or jointly under more
than one such Departments/ Centres;
(iii) Credit means the value assigned to a course which indicates the level of
instruction; One-hour lecture per week equals 1 Credit, 2 hours practical
class per week equals 1 credit. Credit for a practical could be proposed as
part of a course or as a separate practical course.
(iv) ‘SGPA’ means Semester Grade Point Average calculated for individual
semester.
(v) ‘CGPA’ is Cumulative Grade Point Average calculated for all courses
completed by the candidates at any point of time. CGPA may be calculated
each year for both the semesters clubbed together, if University Ordinances
provides for.
(vi) ‘Grand CGPA’ is calculated in the last year of the course by clubbing
together the SGPA of all the semesters or CGPA of the two years. Grand
CGPA is being given in transcript form. For the benefit of the candidates, a
formula for conversion of Grand CGPA into %age marks as given in the
transcript.
(vii) ‘Grade Point’ is a numerical value allotted to each letter grade.
(viii) ‘Grade Card’ will be given to all students upon completion of academic
work of any semester of a programme and will display the course details
(code, title, number of credits) grade obtained in each course and
SGPA/CGPA.

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Department of Commerce, KMC Language University, Lucknow

(ix) ‘Letter Grade’ it is an index of the programme leading to award of a degree,

diploma or certificate.
(x) ‘Transcript’ will be given to all students upon completion of academic work
of all semesters of a programme and will display the course details (code, title,
number of credits) and grade obtained in each course, and CGPA.
3. Types of Courses:
(i) Course means a segment of a subject that is part of an Academic Programme;
(ii) Programme Structure means a list of courses (Core, Elective and Open
Elective) that makes up an Academic Programme, specifying the Syllabus,
Credits, hours of teaching, evaluation and examination schemes, minimum
number of credits required for successful completion of the programme etc.
prepared in conformity to University Rules, eligibility criteria for admission;
(iii)Core Course means a course that a student admitted to a particular
programme must successfully complete to receive the degree and which
cannot be substituted by any other course;
(iv) Elective Course means an optional course to be selected by a student out of
such courses offered in the same or any other Department/Centre;
(v) Open Elective means an elective course which is available for students of all
programmes, including students of same department. Students of other
Departments will opt these courses subject to fulfilling of eligibility of criteria
as laid down by the Department offering the course;
Selection of Elective Courses:
Two groups (one Major and one Open Elective) from the available electives are to
be selected at the commencement of M.Com. Part II - Semester III.
1. The elective groups in the Semester IV will remain the same as the ones selected
in Semester III.
2. Once a group has been selected, no change in selected groups will be allowed
later.
3. While the first two papers of selected major group and first paper of selected open
elective group will be taught in Semester III, the next two papers of selected
major group and second paper of selected open elective group will be taught in
Semester IV.

Selection of Open Elective Courses:

1. Options for Open Elective Courses will be floated according to availability of
faculty and minimum number of students. The minimum number to be reviewed
in the due course of time which may vary programme-wise.

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Department of Commerce, KMC Language University, Lucknow

2. Open Elective Courses as placed in Semester III would be announced at the

beginning of the Semester and accordingly students will be asked to select any
one option at that time.
3. At least 10% of the proposed seats in open elective courses would be open to
students from outside the discipline subject to fulfilling of eligibility criteria.
4. Courses opted in Semester III will not be offered in Semester IV.
(vi) MOOCs: The students will have freedom to choose a similar course of 4 credits
out of the MOOCs portal of UGC, in place of the Core Course offered in the
semester. MOOC courses may be opted depending upon the availability on the
government approved portal.
(vii) Dissertation/ Project: All the students of PG Programmes shall be required
to prepare a project/ Dissertation in the final semester.
Project Guidelines:
The aim of the Project is to give an opportunity to students to learn independently
and show that they can identify, define and analyse problems or issues and integrate
knowledge in a business context. It reflects the ability of a student to understand
and apply the theory, the concepts and the tools of analysis to a specific situation.
a) The project is a practical, in-depth study of a problem, issue, opportunity,
technique or procedure or a combination of these aspects of business. The
students are required to define an area of investigation, carve out research design,
gather relevant data, analyse the data, draw conclusions and make
recommendations. The project must be an original piece of work that will be
undertaken in post-graduate study, over a period of three semesters.
b) The topic is to be selected carefully with the help of supervisor.
c) All the material that relates to your project, including completed questionnaires or
tapes from interviews, should be shown to your supervisor and be kept until the
examination board has confirmed your results. Do not throw this material away
once your project is submitted, as you might be asked to present it as part of the
Viva Voce Examination, before your project results are confirmed.
d) The supervisor’s role is to appraise ideas and work of the student. Student must
take overall responsibility for both the content of project and its management.
This includes selection of an appropriate subject area (with the approval of the
supervisor), setting up meetings with the supervisor, devising and keeping to a
work schedule (to include contingency planning), and providing the supervisor
with samples of your work.

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Department of Commerce, KMC Language University, Lucknow

e) The project reports would be examined by the external examiner and based on the
report and Viva Voce examination conducted at the end of IV semester, a student
will be awarded marks.
f) The External Examiners will examine the following in Project Report:
 Literature Survey on the Topic Chosen.
 Method of Data Collection.
 Presentation – Style, Comprehensiveness, Table presentation, Graphs,
Charts.
 Analysis and inference and implication of the study.
 Overall linkage between objectives, methodology, findings and
suggestions.
 Bibliography and References.

4. Teaching:
The faculty members of the Department are primarily responsible for organizing lecture
work for M.Com. The instructions related to tutorials are provided by the respective
registering units under the overall guidance of the Department. Faculty from some other
Departments are also associated with lecture and tutorial work in the Department. One
hour of class presentation / project work will be provided for each of M. Com Course.
5. Eligibility for Admissions:
The admission to students is offered through direct admission mode on the bases of merit
list prepared by the university. In case of entrance test, merit for admission will be
prepared on basis of test result.
Reservations/Relaxations
The eligibility condition and number of seats under various Reserved Categories shall be
as per the proportionate reservation as provided under Uttar Pradesh state Govt. Rules.
6. Fees:
The fee charged from the students of post graduate degree programme shall be as
approved by the Finance Committee.
7. Assessment of Students’ Performance and Scheme of
Examinations:
1. English and Hindi shall be the medium of instruction and examination.

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Department of Commerce, KMC Language University, Lucknow

2. Examinations shall be conducted at the end of each Semester as per the Academic
Calendar notified by the University.
3. The system of evaluation shall be as follows:
a. Each paper will carry 100 marks, of which 30 marks shall be reserved for
internal assessment based on a combination of tutorials, classroom
participation, project work, seminar, term papers, tests, and attendance.
The weightage given to each of these components in a combination shall
be decided and announced at the beginning of the semester by the
Department in consultation with the teachers.
b. The remaining 70 marks in each paper shall be awarded on the basis of a
written examination at the end of each semester. The duration of written
exanimation for each paper shall be three hours. Examinations for courses
shall be conducted only
c. in the respective odd and even Semesters as per the Scheme of
Examinations. Regular as well as ex-students shall be permitted to
appear/reappear/improve in courses of Odd Semesters only at the end of
Odd Semester and courses of Even Semesters only at the end of Even
Semesters.

8. Pass Percentage & Promotion Criteria:

a) The minimum marks required to pass any paper in a semester shall be 40% in
each paper, separately in internals and end-semester examination, 40% in
aggregate of a semester.
b) The general rules/guidelines of the examination of University Ordinance shall be
applicable.
c) However, a candidate who has secured the minimum marks to pass in each paper
but has not secured the minimum marks to pass in aggregate may reappear in any
of the paper/s of his choice in the concerned semester in order to be able to secure
the minimum marks prescribed to pass the semester in aggregate.

9. Attendance Requirement:
Students with less than 75% attendance shall not be eligible to appear in the End
Semester Examination. However, in exceptional cases the Head/ Director may
grant a relaxation in required percentage of attendance by not more than 15% on
the basis of genuine reason.

10. Guidelines for the Award of Internal Assessment Marks

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Department of Commerce, KMC Language University, Lucknow

Following are the guidelines for the award of Internal Assessment marks to the
students admitted to M. Com Semester-based Course Scheme: -
Award of Internal Assessment Marks for Core, Elective Courses and Open
Courses
 For each paper, there are 30 marks allocated for internal assessment and 70 marks
for the Semester Examination. Out of 30 marks allocated for internal assessment
for each paper:
 10 marks are to be assigned for class test
 10 marks are to be assigned for assignment
 10 marks are to be assigned for attendance and overall performance of the
candidate.
 A class test of 10 marks in each paper will be conducted by the teachers teaching
the paper at the Department of Commerce. The date and time of the class test will
be notified to the students by the respective teachers-in-charge/HoD Commerce of
(M. Com) course at the Department of Commerce.

 Ten marks are to be awarded for assignment-based work. The marks to be

awarded on the basis of student’s performance in any one or combination of
assignments/activities such as presentation, participation in seminar/workshop,
case study discussion, and submission of written assignments as part of their
continuous evaluation.

 Ten marks are to be awarded for attendance in the class/assignment/activities of

the University. The marks shall be awarded on the basis of existing norms for
award of marks for attendance and overall performance of the candidate as per the
Internal Assessment Scheme of University. The marks for attendance shall be as
follows:
More than 67% but less than 70% 1 Marks
70% or more but less than 75% 2 Marks
75% or more but less than 80% 3 Marks
80% or more but less than 85% 4 Marks
85% and above 5 Marks

11. Conversion of Marks into Grades:

For the ease of evaluation, assessment/evaluation of each course of a semester
will be held for maximum marks of 100 irrespective of number of credits allotted
to the course (30 for internal assessment and 70 for end semester examination).
The marks will be converted to grades as per the following table:

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Department of Commerce, KMC Language University, Lucknow

Grade Point Grade Range of Marks Numeric value of

grade
10 O (outstanding) 90 < M < 100 10
9 A+ (Excellent) 80 < M < 90 9
8 A (Very Good) 70 < M < 80 8
7 B+ (Good) 60 < M < 70 7
6 B (Above Average) 50 <M <60 6
5 C (Average) 45 < M < 50 5
4 P (Pass) 40 < M < 45 4
0 F (Fail) 0 < M < 40 0
0 Ab (Absent) -- 0

12. SGPA Calculation:

It is the weighted average of the grade points of all courses during the semester. After
the successful completion of a semester, Semester Grade Point Average (SGPA) of a
student in that semester is calculated using the formula given below:
SGPA = (P1 +P2 +……..Pn) / (Cr1 + Cr2 +……..Crn)

13. CGPA Calculation:

The Cumulative Grade Point Average (CGPA) of AA student is calculated at the
end of a programme. For the computation of CGPA, only the best performed
courses with maximum credit points (P) alone shall be taken subject to the
minimum credits requirements. The CGPA of a student determines the overall
academic level of the student in a programme and is the criterion for ranking the
students. CGPA can be calculated by the following formula:
CGPA = [ (SGPA)1 S1 + (SGPA)2 + ……..+ (SGPA)nSn] / [S1 +S2+…..+ Sn)

14. Division of Degree into Classes:

Post Graduate degree to be classified based on CGPA obtained into various
classes as notified into Examination Policy.

15. Span Period:

No student shall be admitted as a candidate for the examination for any of the
Parts/Semesters after the lapse of four years from the date of admission to the Part-
I/Semester-I of the M. Com. Programme

16. Interpretation Clause:

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 Department of Commerce, KMC Language University, Lucknow

In case of any difficulty arising during the course of implementation of the ordinance or
in case of any unforeseen circumstance, the interpretation / decision of the honourable
Vice- Chancellor of the university shall be final.

4. M.Com Programme Details:

Programme Structure:
M.Com. programme is a two-year course divided into four-semesters. The course is of 98
Credits and for the award of degree a student will be required to complete the credits as
per the University norm.
Semesters
Part – I First Year Semester I Semester II
Part – II Second Year Semester III Semester IV

DEPARTMENT OF COMMERCE
M.Com Course Structure (CBCS)
Maste
r
Projec Tota
Summer
Value t& l
Semes Internsh
Core Courses Elective Courses Open Elective Course Added Comp Cred
ter ip
Course rehens its
ive
Viva
Tota Cr Tota
Credit Total Cred
No. of No. of l No. of ed l Credit Credit
s Credit its
papers papers Cred papers its Cred s s
s
its its
I 5 4 20 - - - 1 4 24
II 6 4 24 - - - 24
1
Inter-
III 2 4 8 2 4 8 4 4 4 24
departmenta
l
1
Intra-
IV 1 4 4 2 4 8 4 4 - 8 24
departmenta
l
56 16 8 4 8 96
4
Total 14 Credi 4 Cred 2 8 Cred Credi Credit Cred
Credits
ts its its ts s its

Semester-Wise Detail of M.Com. (CBCS) Course Structure

Semester I
Course Sub Code Title of the Paper Int. Exam Total Lectur Lab/T Credits Teaching

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 Department of Commerce, KMC Language University, Lucknow

M.Com Theory e ut. Hours/

Week
MCCC- Business
Core-1 30 70 100 3 1 4 4
101 Statistics
Advanced
MCCC-
Core-2 Management 30 70 100 3 1 4 4
102
Accounting
MCCC- Organizational
Core-3 30 70 100 3 1 4 4
103 Behaviour
MCCC- Managerial
Core-4 30 70 100 3 1 4 4
104 Economics
MCCC1 Financial
Core-5 30 70 100 3 1 4 4
05 Planning
Value
Indian Ethos and
Added MCVE 30 70 100 3 1 4 4
Leadership
Course
Total credits in Semester I 180 420 600 24 24 24 Hrs.
Semester II
Teaching
Course Title of the Paper Lectur Tutori
Sub Code Int. Exam Total Credits Hours/
M.Com Theory e al /Lab
Week
Ethics, Corporate
MCCC
Core-6 Governance and 30 70 100 3 1 4 4
201
Sustainability
MCCC2 International
Core-7 30 70 100 3 1 4 4
02 Business
MCCC2 Marketing
Core-8 30 70 100 3 1 4 4
03 Management
Advanced
MCCC2 Financial
Core-9 30 70 100 3 1 4 4
04 Management and
Policy
Entrepreneurship
Core- MCCC
Development 30 70 100 3 1 4 4
10 205

Core- MCCC Operations

30 70 100 3 1 4 4
11 206 management
Langua MCVNC Foreign language- Value
ge 201 Available/Sports Added

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 Department of Commerce, KMC Language University, Lucknow

Language Non-
credit
Total credits in Semester II 180 420 600 24 24 28 Hrs.
Semester III
Teaching
Course Title of the Paper Lectur Tutori
Sub Code Int. Exam Total Credits Hours/
M.Com Theory e al /Lab
Week
Core- MCCC3 Business
30 70 100 3 1 4 4
12 01 Research
Management of
Core- MCCC3 Small
30 70 100 3 1 4 4
13 02 Business/MOOC’
S
Major
MCMEC
Electiv Major Elective 1 30 70 100 3 1 4 4
301
e1
Major
MCMEC
Electiv Major Elective 2 30 70 100 3 1 4 4
302
e2
Inter- Entrepreneurship
depart MCID & New Venture 30 70 100 3 1 4 4
mental Planning
Interns MCIN Summer
- - 100 - - 4
hip 301 Internship
Total credits in Semester III 180 420 600 22 24 20 Hrs.
Credits
Semester IV
Teaching
Course Title of the Paper Lectur Tutori
Sub Code Int. Exam Total Credits Hours/
M.Com Theory e al /Lab
Week
MCCC4 Strategic
Core 14 30 70 100 3 1 4 4
01 Management
Major
MCME4
Electiv Major Elective 3 30 70 100 3 1 4 4
01
e3
Major
MCMC4
Electiv Major Elective 4 30 70 100 3 1 4 4
02
e4
Intra- MCIRA Open Elective 2 30 70 100 3 1 4 4

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 Department of Commerce, KMC Language University, Lucknow

departm
ental
Project Master Project &
MCVV 60 140 200 8 - 8 8
& Viva Comprehensive Viva
Total credits in Semester IV 180 420 600 24 4 24 24 Hrs.

2400 96
Total Number of 540 1260 84 16 100 Hrs.
Marks Credits
Marks/Credits/Hours
*VV: Viva-voce **D: Dissertation
For each Core and Elective Course there will be 3 lecture hours of teaching per week and
one tutorial. .
* Duration of examination of each paper shall be 3 hours.
* Each paper will be of 100 marks out of which 70 marks shall be allocated for end
semester examination and 30 marks for internal assessment.

Master project guidelines:

The aim of the Project is to give an opportunity to students to learn independently
and show that they can identify, define and analyse problems or issues and integrate
knowledge in a business context. It reflects the ability of a student to understand and
apply the theory, the concepts and the tools of analysis to a specific situation.
1) The project is a practical, in-depth study of a problem, issue, opportunity,
technique or procedure or a combination of these aspects of business. The
students are required to define an area of investigation, carve out research design,
gather relevant data, analyse the data, draw conclusions and make
recommendations. The project must be an original piece of work that will be
undertaken in post-graduate study, over a period of three semesters.
2) The topic is to be selected carefully with the help of supervisor.
3) All the material that relates to your project, including completed questionnaires or
tapes from interviews, should be shown to your supervisor and be kept until the
examination board has confirmed your results. Do not throw this material away
once your project is submitted, as you might be asked to present it as part of the
Viva Voce Examination, before your project results are confirmed.
4) The supervisor’s role is to appraise ideas and work of the student. Student must
take overall responsibility for both the content of project and its management.
This includes selection of an appropriate subject area (with the approval of the
supervisor), setting up meetings with the supervisor, devising and keeping to a
work schedule (to include contingency planning), and providing the supervisor
with samples of your work.

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Department of Commerce, KMC Language University, Lucknow

5) The project reports would be examined by the external examiner and based on the
report and Viva Voce examination conducted at the end of IV semester, a student
will be awarded marks.
6) The External Examiners will examine the following in Project Report:
 Literature Survey on the Topic Chosen.
 Method of Data Collection.
 Presentation – Style, Comprehensiveness, Table presentation, Graphs,
Charts.
 Analysis and inference and implication of the study.
 Overall linkage between objectives, methodology, findings and
suggestions.
 Bibliography and References.

5. Semester wise Details of M.Com.(CBCS) Course

Semester wise Details of M.Com.(CBCS) Course

Semester I
Course Code. Name of Courses Credit Course Type
MCCC-101 Business Statistics 4 Core Course
MCCC-102 Advanced Management Accounting 4 Core Course
MCCC-103 Managerial Economics 4 Core Course
MCCC-104 Organizational Behaviour 4 Core Course
MCCC-105 Financial Planning 4 Core Course
Value Added Course
MCVC-101 Indian Ethos and Leadership 4
(credited)
Total Credits in Semester-I 24
Semester II
MCCC-201 Ethics, Corporate Governance and Sustainability 4 Core Course
MCCC-202 International Business 4 Core Course
MCCC-203 Marketing Management 4 Core Course
MCCC-204 Advanced Financial Management and Policy 4 Core Course
MCCC-205 Entrepreneurship Development 4 Core Course
MCCC-206 Operations Research 4 Core Course
Foreign Language: Available Languages
or others Value added Course
MCVNC-201 0
Any one of the following: (Non-Credited)
1. Health & Fitness

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Department of Commerce, KMC Language University, Lucknow

2. Arabic
3. French
Total Credits in Semester II 24
Semester III
MCCC-301 Business Research 4
MCCC-302 Management of Small 4
Business/MOOC’S
MCEC Major Elective 1 4
MCEC Major Elective 2 4
MCIER Entrepreneurship and New Venture
4 Inter-departmental
(Inter Departmental) Planning
MCIN Summer Internship 4
Total Credits in Semester III 24
Semester IV
MCCC-401 Strategic Management 4
MCEC Major Elective 3 4
MCEC Major Elective 4 4

MCIRA Financial Modelling using Excel 4 Intra-departmental

(Intra - Departmental)

MCDVV Master Dissertation & Viva-Voce 8 -

Total Credits in Semester IV 24
Total credits in Semester I+II+III+IV 96 Credits

Elective Courses
Major Elective Groups
Paper No.

1. Accounting
MCEC01 Accounting Information System-Sem-III
MCEC02 Strategic Cost Analysis and Performance Evaluation-Sem-III
MCEC03 Forensic Accounting and Fraud Examination-Sem-IV
MCEC04 Global Financial Reporting and Disclosure-Sem-IV
2. Finance
MCEC05 Security Analysis and Portfolio Management-Sem-III
MCEC06 Financial Institutions and Markets-Sem-III
MCEC07 International Financial System - Sem-IV
MCEC08 International Financial Management - Sem-IV

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Department of Commerce, KMC Language University, Lucknow

3. International Business
MCEC09 India's Foreign Trade and Investment -Sem-III
MCEC10 Export Marketing -Sem-III
MCEC11 EXIM Procedures and Documentation - Sem-IV
MCEC12 International Trade Logistics - Sem-IV
4. Marketing
MCEC13 Advertising and Sales Management -Sem-III
MCEC14 International Marketing Management -Sem-III
MCEC15 Consumer Behaviour - Sem-IV
MCEC16 Supply Chain Management and Logistics
5. Human Resource Management (HRM)
MCEC17 Human Resource Development-Sem-III
MCEC18 Strategic Human Resource Management-Sem-III
MCEC19 Industrial Relations and Compensation Laws - Sem-IV
MCEC20 Human Resource Analytics - Sem-IV

Inter-Departmental
Any one of the following
MCIER(a) Entrepreneurship and New Venture Planning
MCIER(b) Legal Environment of Business

Intra-Departmental
Any one of the following
MCIRA (a) Financial Modelling Using Excel
MCIRA (b) Life Skills and Communication

5. (A) Selection of Elective Courses:

Students can opt any major group in III & IV Semester..
1. In all there are five major elective groups.
2. For a functional area, wherever available a student may opt for Elective Course as
Major Elective group comprising of four courses.
3. The elective groups in the Semester IV will remain the same as the ones selected
in Semester III.
4. Once a group has been selected, no change in selected groups will be allowed
later.
5. While the first two papers of selected major group will be taught in the III
semester while the next two papers of selected major group will be taught in
Semester IV.

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Department of Commerce, KMC Language University, Lucknow

(B) Selection of Value Added (Credited and Non-Credited), Inter-departmental

and Intra-departmental Courses:
Only one course is to be offered in their respective semesters.

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Department of Commerce, KMC Language University, Lucknow

Course Wise
Content

Details for M.Com.

(CBCS) Programme:

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 Department of Commerce, KMC Language University, Lucknow

Semester wise Details of

M.Com. (CBCS) Course
Semester I
Semester wise Details of M.Com.(CBCS) Course
Semester I
Course Code. Name of Courses Credit Course Type
MCCC-101 Business Statistics 4 Core Course
MCCC-102 Advanced Management Accounting 4 Core Course
MCCC-103 Managerial Economics 4 Core Course
MCCC-104 Organizational Behaviour 4 Core Course
MCCC-105 Financial Planning 4 Core Course
Value Added Course
MCVC-101 Indian Ethos and Leadership 4
(credited)
Total Credits in Semester-I 24

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

SEMESTER–I
Core-1: Course Code: MCCC101: BUSINESS STATISTICS
Marks: 100 Duration: 60 Hours

Objective: The objective of this paper is to equip students with some of the important
statistical techniques for managerial decision making and to provide ground for learning
advanced analytical tools used in research.
Course outcomes: The successful completion of this course shall enable the students:
CO1: To develop an understanding of the theory of probability, rules of probability and
probability distributions.
CO2: To comprehend the decision-making process under uncertainty using statistical
tools.
CO3: To become aware of the concepts in sampling, sampling distributions and
estimation.
CO4: To understand the meaning and process of hypothesis testing including one-
sample and two-sample tests.
CO5: To appreciate the importance and application of non-parametric tests in
hypothesis testing.
CO6: To apply correlation and regression analysis including both simple and multiple
correlation and regression in the real-life case situations using available software
packages.
Contents
Unit I-Theory of Probability and Probability Distributions: Approaches to calculation
of probability. Marginal, joint and conditional probabilities; Probability rules; Bayes’
theorem; Expected value and standard deviation of a probability distribution; Standard
probability distributions - Binomial, Poisson, and Normal.

Unit II-Statistical Decision Theory: Decision-making process. Payoff and Regret tables.
Decision rules under risk and uncertainty; Expected value approach and EVPI; Marginal
analysis; Decision-tree analysis.

Unit III-Sampling Distributions and Estimation: Sampling concepts; Types of

sampling techniques; Sampling distribution of means and proportions; Central Limit
Theorem.
Point and interval estimation; Properties of a good estimator; Confidence intervals for
means; Confidence intervals for proportions; Sample size determination.

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 Department of Commerce, KMC Language University, Lucknow

Unit IV-Hypothesis Testing: Steps of hypothesis testing. One and two-tailed tests. Type
I and type II Errors; Power of a test; Calculation and use of p-value.
One Sample Tests: Means and proportions. Two-sample Tests: Tests for difference
between means – Independent samples; Small samples; Dependent samples; Testing of
difference between proportions.

Unit V-Analysis of Variance and Non-Parametric Tests: F-test of equality of

variances; one-factor ANOVA; Chi–square test for Independence and for Goodness-of-fit.
Sign test, One-sample runs test. Correlation and Regression Analysis: Simple and
partial correlation analysis; Rank correlation; Simple and multiple linear regression
analysis (involving up to three variables).

Department of Commerce, KMC Language University, Lucknow

Note: Relevant software will be used for pedagogical purpose. Evaluation of practical
exercise (if any) using software will be part of internal assessment.

Readings (Unit wise):

4. Aczel, A. D., Sounder pandian, J. Saavanan, P. & Joshi, R. (2012). Complete
Business Statistics. McGraw Hill Education (India) Pvt. Ltd.: New Delhi.: Unit(s)
– I, III, IV,
5. Anderson, D. R., Sweeney, D. J., Williams, T. A., Camm, J. D. and Cochran, J. J.
(2014) Statistics for Business & Economics, CENGAGE Learning Custom Publishing.:
Unit(s) - I, II, III, IV.
6. Black, K. (2012). Applied Business Statistics, 7ed. Wiley: Unit I, II and III
7. Levin, R. I. & Rubin, D. S. (1997).Statistics for Management, Prentice-Hall of India:
Unit(s) – I, II, III, IV.
8. Vohra, N. D. (2012). Business Statistics. McGraw Hill Education (India) Pvt.
Ltd.: New Delhi. : Unit(s) – I, II, III, IV.
Note: Latest edition of the readings may be used.

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i) Teaching Plan, (ii)
updated reading list, and (iii) the list of case studies for uploading on Department website.

Facilitating the achievement of Course Learning Outcomes

Teaching and
Unit No. Course Learning Outcomes Assessment Tasks
Learning Activity

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 Department of Commerce, KMC Language University, Lucknow

Class participation, Assignment

Developing an understanding and Individual/ Group ; Mid Semester
Lecture sessions, class
I. application of the or of probability and Exam/
discussion.
probability distributions
End Semester Exam

Lecture sessions; Class participation; Assignment

Evaluating different out comes in a
Class discussion; Individual/Group; Mid Semester
given situation and conducting decision
II. Case studies; Exam/
analysis under uncertainty using
Presentation by
statistical tools. End Semester Exam
students

Lecture sessions; Class participation; Assignment

Analysing and deriving sampling Individual/Group; Mid Semester
Case studies;
III. distributions and understanding the Exam/
Presentation by
application of estimation process.
students End Semester Exam

Conducting hypothesis testing for Lectures sessions;

different types of situations and Case studies; Class participation; Assignment
IV.
appreciating the importance of concepts Presentation by Individual/Group; End Semester Exam
involved in such testing students

Learning to conduct ANOVA and

understand the application of non-
parametric testing. Understanding and Lecture sessions; Class participation; Assignment
V. applying correlation and regression Class discussion. Individual/Group; End Semester Exam
analysis

***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

SEMESTER–I
Core-2 Course MCCC102: ADVANCED MANAGEMENT ACCOUNTING
Marks: 100 Duration: 60 Hrs.

Objective: The objective of this course is to equip the students with the knowledge of
concepts, methods and techniques of management accounting and enable them to use
various techniques of cost ascertainment, budget preparation and variance analysis, while
focusing on its need for managerial decision making.
Course Outcomes: After completing the course, the student will be able to:
CO1: Identify differences between various forms of accounting––Financial, Managerial
and Cost and the role of a Management Accountant
CO2: Identify cost according to their associated activities and apply costing techniques
for computing cost of products or services
CO3: Prepare income statements using variable costing and absorption costing
CO4: Make various managerial decisions on the basis of learning about concepts and
issues involved therein.
CO5: Prepare different forms of budgetary statements, identify and control cost at a
responsibility centre assigned to a manager, analyse and report performance of the
assigned responsibility centre.
Contents:
Unit I-Management Accounting: Nature and functions; Financial vs. Management
Accounting; Cost vs. Management Accounting; Role of Management Accountant. Cost
concepts and classifications. Activity Based Costing (ABC): Concept and Uses; Flow of
Costs in ABC; Traditional Costing System vs. ABC.

Unit II-Variable and Absorption Costing: Concept, Comparison, Applications of

Variable Costing, Preparation of Income Statements.
Cost-Volume-Profit (CVP) Analysis - Contribution Margin; Break - Even Analysis:
Profit volume (P/V) Analysis; Multiple Product Analysis; Optimal use of Limited
Resources.

Unit III-Relevant Information and Short-Run Managerial Decisions: Managerial

decision making: Decision making process; Differential analysis; Types of managerial
decisions - Make/Buy Add/Drop, Sell / Process Further, Operate/Shutdown, Special
Order. Product-Mix. Pricing Decisions.

Unit IV-Budgeting: Nature and functions; Preparation of different types of budgets;

Fixed versus Flexible Budgeting.

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Department of Commerce, KMC Language University, Lucknow

Standard Costing, - Concept, advantages; Types of standards; Variance analysis:

Materials, Labour, Overheads, Sales variances, Managerial uses of variances.

Unit V-Responsibility Accounting and Divisional Performance Measurement:

Advantages and disadvantages of divisional is action; Concept of responsibility
accounting, Responsibility centres: Cost centre, Revenue centre. Profit centre, Investment
centre; Responsibility performance reporting; financial measures of performance, Non-
financial performance measures.
Transfer Pricing: Concept; Objectives; Requisites; Methods of transfer pricing: Transfer
pricing in multinational companies.
Performance Measurement: Traditional performance measures; Balanced Scorecard –
Meaning, perspectives in Balanced Scorecard; Weighting performance measures;
Requisites of Balanced Scorecard.

Readings (Unit wise):

Balakrishnan, Ramji, Sivarama krishnan, K. & Sprinkle, Geoffrey B. (2008).Managerial
Accounting. John Wiley and sons.
Unit(s) – IV
Colin, Drury. (2001).Management and Cost Accounting. Thomson Learning.
Unit(s) – I &II
Davis, Charles E. & Davis, Elizabeth. (2013).Managerial Accounting. John Wiley and
Sons.
Unit(s) – V
Garrison, R.H. & Noreen, E.W. (2000).Managerial Accounting. McGraw Hill.
Unit(s) – III, IV
Hilton, Ronald W. (2011).Managerial Accounting. McGraw Hill Education.
Unit(s) – III, IV
Horn green, Charles T., Sundem, Gary L. & Stratton, William O. (1992).Introduction to
Management Accounting. Prentice Hall of India.
Unit(s) – II
Lal, Jawahar (2016). Advanced Management Accounting, Text, Problems and Cases.S.
Chand & Co., New Delhi.
Unit(s) – I & IV
Maher, Michael W., Stickney, Clyde P. & Weil, Roman L. (2011).Managerial
Accounting, An Introduction to concepts, Methods and uses. South-Western College Pub.
Unit(s) – I
Note: Latest edition of the readings may be used.

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Department of Commerce, KMC Language University, Lucknow

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit Teaching and

Course Learning Outcomes Assessment Tasks
No. Learning Activity
Detail concepts and differences between Financial, Class participation,
Theory/Numerical
I. ManagerialandCostAccounting.Alsoidentifydiffere Presentation, test, End
with examples
ntcostconceptsandtheirclassifications. Semester Exam
Identify differences and superiority of Activity Lecture through Class participation,
II. Base Costing system over Traditional costing practical problems Presentation, test, End
system. (theory/numerical) Semester Exam
III. Compare the income statements us in variable Class room teaching Class participation,
Through case
Evaluate different business situations by us in analysis Class participation
IV. marginal costing, differential analysis for different ,Presentation test, End
types of managerial decisions. Case Semester Exam
study/numerical
Prepare various types of budgets at organizational
Class participation,
and departmental level for cost control, cost
V. Theory + Numerical Presentation, test, End
reduction, performance measurement and fixing
Semester Exam
responsibility on the division concerned.

***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester I
Core-3 Course MCCC103: MANAGERIAL ECONOMICS
Marks: 100 Duration: 60 Hours
.

Objective: The objective of the course is to acquaint students with the basic principles of
micro and macroeconomics for developing the understanding of theory of the firm,
markets and the macro environment, which would help them in managerial decision-
making processes.
Course Outcomes: On completion of this course, the student should be able to:
CO1: Describe the nature and scope of managerial economics, demand analysis and
growth model of the firm.
CO2: Learn the techniques of production function and cost analysis.
CO3: Comprehend the market forms and apply the pricing techniques to determine the
price of factors of production.
CO4: Apply the knowledge of national income accounting and cost of living
measurement in real world situations.
CO5: Assimilate the product and financial market equilibrium and decipher monetary
and fiscal policies.
CO6: Describe the trade cycles in the open economy and exchange rate determination
Contents:
Part A: Firm and Market

Unit I: Demand and The Firm: Nature and scope of managerial economics; Consumer
behaviour: Cardinal and ordinal approaches to the derivation of the demand function.
Revealed preference approach; Supply function; Firm theory: Objectives of the firm;
Theory of the growth of the firm: Marris model.

Unit II: Production and Cost: Production function; Concept of productivity and
technology; Production with one variable input, Returns to scale; Production with two
variable inputs; Isoquants, ridge lines; Isoclines; Producer‘s Equilibrium; Cost function-
classification of costs, short run cost functions; Relationship between return to scale and
return to a factor; Long run cost functions.
Market and Pricing: Market forms- perfect competition, monopolistic competition,
monopoly power, oligopolistic behaviour; Cournot and Stackel berg models; Factor
Pricing- demand and supply of factors of production.

Part B: Macroeconomic environment

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Department of Commerce, KMC Language University, Lucknow

Unit III: Introduction to Macroeconomics: National Income Accounting; Circular flow

of income and expenditure; Limitations of national income accounting; Government
deficit and trade deficit; Measuring the cost of living; Natural rate of unemployment and
Inflation.

Unit IV: Product and Financial Market Equilibrium: The Product markets, financial
markets and labour markets; Openness in product and financial markets; Putting all
markets together; Monetary theory and policy, fiscal theory and policy.

Unit V: Trade Cycles and Open Economy: Economic fluctuations and business cycle;
Open economy macroeconomics; Determination of exchange rate. Purchasing Power
Parity; Fixed and flexible exchange rate; Debates in macroeconomics.

Readings (Unit wise):

• Branson, William H. Macro Economics Theory and Policy. First East – West
Press. Unit(s) – III, IV.
• Dorn Busch, R. and S., Fischer. Macro Economics. Publisher Tata McGraw Hill-
Unit(s) – III, IV.
• Koutsyiannis, A. Modern Microeconomics. Macmillan Press Ltd. - Unit(s) - I, II.I
• Mankiw, N. Gregory. Macro Economics .Macmillan- Unit(s) – III, IV.
• Oliver, Blanchard. Macro Economics, Pearson Education, LPE. - Unit(s) – III, IV.
• Salvatore, D. & Rastogi, Siddhartha K. Managerial Economics-Principals and
Worldwide Applications. Oxford University Press- Unit(s) - I, II.
• Varian. Micro-Economic Analysis. Norton- Unit(s) - I, II.
Note: Latest edition of the readings may be used.

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit Teaching and

Course Learning Outcomes Assessment Tasks
No. Learning Activity

Class participation, Assignment

Annotate the nature and scope of Lecture sessions and
I. managerial economics and the firm case study Individual / Group, Mid
behavior. discussions Semester Exam/End Semester
Exam

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 Department of Commerce, KMC Language University, Lucknow

Explain production and cost analysis

and the relationship of production Class participation, Assignment
Lecture sessions and
and cost thereof. Individual / Group, Mid
II. case study
Describe the different market Semester Exam/End Semester
discussions
Structures and determination of Exam
.
prices in product and input markets
Class participation, Assignment
Measure the national income and Lecture sessions and
Individual / Group, Mid
III. illustrate the nature of employment case study
Semester Exam/End Semester
and inflation. discussions
Exam
Deliberate the equilibrium of product
Lecture sessions Case Study Discussion, Assignment,
and financial markets and impact of
IV. presentations by Individual/Group, Mid Semester
monetary and fiscal policies in open
students Exam/End Semester Exam
market economy.
Apply the macroeconomic Lecture sessions Case Study Discussion, Assignment,
V. understanding to measure economic presentations by Individual/Group, Mid Semester
fluctuation and business cycles. students Exam/End Semester Exam
***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester I
Core-4Course MCCC104: ORGANIZATIONAL BEHAVIOR
Marks: 100 Duration: 60 Hours

Objective: To develop theoretical and practical understanding of different components of

individual and group behaviour in organizational setting.
Course Outcomes: After completing this course the students will be able to:
CO1: Understand the theoretical development of organizational behaviour and
its importance in managing people at the workplace.
CO2: Understand the behaviour of the people as individual and members of the
group.
CO3: Understand the foundation of group dynamics and the nature of conflict
and its management.
CO4: Distinguish between manager, boss and a leader and learn the theories of
leadership.
CO5: Understand different types of organizational structures, organizational
climate and to know the importance of organizational culture apart from
learning how to deal with change and stress.
Contents:
Unit I- Introduction: Emergence of organizational behaviour; Management and OB;
Hawthorne studies and human relations school; Challenges and opportunities for
organizational behaviour; Positive organizational behaviour.

Unit II- Individual Behaviour: Foundations of individual behaviour; Perception;

Attribution; Personality; Attitude; Learning and Values; Motivation – theoretical and
practical dimension.

Unit III- Group Behaviour: Group dynamics; Cohesiveness and productivity; Group
decision making; managing organizational conflict; managing misbehaviour at work.

Unit IV- Leadership: Influence, Power and Politics; Leadership – theoretical and
practical dimension.

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Department of Commerce, KMC Language University, Lucknow

Unit V- Organization System & Processes: Organization Structure – foundation and

types; Climate and Ethos; Communication; Organizational effectiveness & performance,
Managing change.

Readings (Unit wise):

• Greenberg, Baron (2010). Behaviour in Organisations: Understanding and
Managing the Human Side of work. Pearson (Chapter 12 for Unit III – Power &
Politics; Chapter 15-16 for Unit III – Org Processes) Unit(s) – III&IV
• Hassard, J. (2012). Rethinking the Hawthorne Studies: The Western Electric
research in its social, political and historical context. Human Relations 65(11):
1431–1461. Unit(s) - I
• Hegar, Kathryn W. (2011). Modern Human Relations at work, International
Edition. Cengage (Chapter 9 for Unit IV - fundamentals of leadership) Unit(s) –
III
• Hersey, Paul, Dewey, E. Johnson, and Kenneth, H. Blanchard
(2013).Management of Organisational Behaviour, PHI, (Chapter 4, 8 for Unit IV-
Leadership) Unit(s) – III
• Kotter, J. P. (1995). Leading Change: Why Transformation Efforts Fail. Harvard
Business Review 73(2): 59–67. Unit(s) - IV
• Luthans, Fred. (2002). the need for and meaning of Positive Organizational
Behaviour. Journal of Organizational Behaviour.23. 695-706 Unit(s) - I
• Luthans, Fred. Organizational Behaviour, McGraw-Hill, Indian Edition. 12th ed.
(Chapter 5 for Unit 2 – Personality, Perception, Attribution, Attitudes) (Chapter
11 for Unit II – Group & Teams) Unit(s) – II
• McShane & Mary, Ann Von Glinow (2012). Organizational Behaviour, Indian
edition. (Chapter 11 for Conflict Mgt Unit II) Unit(s) - III
• Pareek, U. & Khanna, S. Understanding Organizational Behaviour. Oxford
University Press. (Chapter 24 for Unit V – Org Culture & Climate)
• Paul, R. Lawrence (1987). Historical Development in OB in Chapter 1, Handbook
of OB by Jaw W Lorsch (ed) Englewood Cliffs, NJ: Prentice-Hall, 1-10 Unit(s) - I
• Robbins, Stephen P., TA Judge & Neharika Vohra (2013). Organisational
Behaviour, Pearson. (Chapter 1 for Unit 1 - Challenges & Opp), (Chapter 9 for
Unit III - foundations of Group Behaviour) Unit(s) – I & III
• `Schermer horn, Osborn Uhl-Bien & Hunt (2011).Organizational Behaviour. Int
Student Version. Wiley. (Chapter 9 for Decision Making Unit II) Unit(s) – III

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 Department of Commerce, KMC Language University, Lucknow

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes
Unit Course Learning Outcomes Teaching and Assessment Tasks
No. Learning Activity
I. Explain the development of organizational behavior and Lecture & case Participation,
Its importance in managing people at the workplace. discussion Assignment, &
II. Demonstrate the different dimensions of individual Lecture, Role Playing& Participation,
.

behavior Case discussion Assignment & class

test, Mid Semester
Exam / End
Semester Exam
Explain the foundation of group dynamics and Lecture, Role Playing Participation,
management of different types of work place conflict &case discussion Assignment & class
III. test, Mid Semester
Exam End
Semester Exam
Analyze the over lapping role of manager, boss and Role Playing, case Participation,
leader and to develop required skills. discussion &Project Assignment & class
test, Mid Semester
IV.
Exam End
Semester Exam

Explain different types of organizational structures Lecture & case Participation,

andorganizationalclimatetoappreciatetheimportanceoforg discussion Assignment & class
anizational culture and learn to deal with change and test, Mid Semester
V.
stress. Exam End
Semester Exam

***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester I
Course MCCC105: FINANCIAL PLANNING
Marks: 100
Duration-60Hrs.

Objective: The Course in Financial Planning intent to enable critical

thinking in students with respect to analysis and application of innovative
solutions to varied financial problems.

Course Outcomes: After studying this course the student will be able to:

CO1: Understand the premise of financial planning and identify the financial goals.
CO2: Critically evaluate the investment instruments suitable for different
financial goals in different timespan.
CO3: Apply appropriate financial instruments to manage individuals ‘finances.
CO4: Analyze investment in primary market.
CO5: Understand credit planning, retirement planning as well as estate planning.
Contents:
Unit I-Financial Planning & Investment Environment: Financial
planning process and life cycle approach, Ascertainment of financial
goals; Application of investment alternatives in financial plans -
Bonds,EquityShares,MutualFunds,FixedDeposits,PPF,FinancialDerivative
s,Commodityderivatives, gold & bullion; Innovative investment products
like Exchange Traded funds (ETFs),
RealEstateInvestmentTrusts(Reits),InfrastructureInvestmentTrust(Invits);I
ndependentopeningandoperationof trading and demat account.
Unit II-Diversity in Financial Planning: Planning for life insurance and
health insurance; Primary clauses in life and healthcare insurance
agreement; Application of compounding and indexing; Balancing Mutual
Funds; Funds ‘CAGR, SIP/ SWP/ STP and Index Funds; Identification of
common stocks
withuncommonprofits;Identificationofcompetitivedurableadvantageofequit
y;Equitywithmoat;Principlesand variables of value investing system
(Using cases of Equity from BSE/ NSE).
Unit III- Building Financial Plans: Critical analysis of investments,
Insurance and tax saving instruments; Risk assessment of individual;
Building financial plans using spreadsheets; Evaluation of financial plan.

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 Department of Commerce, KMC Language University, Lucknow

Unit IV-Investment in Primary Market: Concept of Initial Public Offer

(IPO) FPO, Offer for sale, Private placement; IPO Process; Eligibility &
Norms for IPO; Role of Credit Rating Agency; Categories of IPO-
Traditional and Contemporary.
Unit V- Credit & Retirement Planning: Assessment of credit; Reverse
mortgage; Optimal Use of Education loan; Consumer and housing finance;
EMI: Calculations & Long-term Impact; Credit card management;
Overdraft protection; Credit history, Retirement solutions, Critical analysis
of retirement planning, pension plans including taxes and inflation; Estate
planning- Objectives of will, creating a valid will; Power of attorney.
Note: Relevant software will be used for pedagogical purpose. Evaluation
of practical exercise (if any) using software will be part of internal
assessment.

Readings (Unit Wise):

i. Buffet, Marryand Clark, David (2011). Warren Buffett and the Interpretation of
Financial Statement. - Unit(s)- I,II.
ii. Fisher, A.Philip(2010).Common Stock sand Uncommon Profits. Wiley. -Unit(s)-
I,II
iii. Graham, Benjamin(2017).The Intelligent Investor. -Unit(s)- I,II
iv. Keown, A.J.(2017).Personal Finance –Turning money into wealth. Pearson
Publication, - Unit(s)-III,V
v. Khurshed, Arif (2016). Initial Public Offerings: Theme chanics and performance of
IPOs, Harriman House Publishing. - Unit(s)–IV
vi. Madura, Jeff (2016).Personal Finance. Pearson - Unit(s)I,III,V
vii. Soota, Ashok and Gopalan, S.R.(2012). Entrepreneurship Simplified: From Idea to
IPO. Penguin Random House India. - Unit(s)–IV
viii. Spier, Guy(2014). The Education of Value Investor. Palgrave. - Unit(s) - I, II

www.moneycontrol.com, Unit I, Unit IIwww.valueresearch.com, Unit I, Unit

IIwww.marketsmojo.com, Unit I, Unit II
www.yahoofinance.com,UnitI, Unit II, Unit IV
Note: Case studies on the above topics are required to be discussed.

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 Department of Commerce, KMC Language University, Lucknow

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit No. Course Learning Outcomes Teaching and Learning Assessment Tasks
Activity
Students will be able to understand the Class participation, Assignment
financial planning process and inter se Lecture/Presentation/Case
I. Individual/Group, Mid Semester
relation of varied investment alternatives studies
With financial plan. Exam/End Semester Exam
Lecture/Case Class participation, Assignment
Students will be able to identify and
studies/Analysis of
II. analyses different instruments with respect Individual/Group, Mid Semester
Corporate News
to the role in varied financial plans. Exam/End Semester Exam
items/Stocks analysis
Lecture/Analysis of Class participation, Assignment
Enable to analyses and apprehend the
Corporate News
III. requirements of different financial goals Individual/Group, Mid Semester
items/Presentation/Case
subject to different individual. Exam/End Semester Exam
studies

Lecture/Analysis of Class participation, Assignment

Students will be able to actively engage
Corporate News
IV. themselves in the financial markets Individual/Group, Mid Semester
items/Presentation/Case
including IPO’s. Exam/End Semester Exam
studies
Class participation, Assignment
Executing credit planning, retirement Lecture/Videos/presentat
V. Individual/Group, Mid Semester
planning as well as estate planning. ion/Case studies
Exam/End Semester Exam
***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester I
Value Added Course
Course MCVC-101: INDIAN ETHOS AND LEADERSHIP
Marks: 100 Duration: 60 Hours
.
Objective: This course aims at building an understanding and perspective of Indian
Ethos and leadership. It helps appreciating Indian way of leading different organizations.
Course Outcomes: The successful completion of this course shall enable the student to:
CO1: Know the relevance of Indian Ethos and management lessons from scriptures.
CO2: Understand ethical codes and value system in the work culture.
CO3: Know the approaches to leadership through Indian Traditions.
CO4: Understand different approaches of leadership from India.
CO5: Know contemporary Indian leadership practices as followed by leaders in modern
organizations.
Contents:
Unit I-Indian Ethos: History & relevance of Indian tradition of understanding physical
and metaphysical world; Appreciating scriptures and their role in shaping cognition and
social interactions; Brief introduction to Indian philosophy.

Unit II- Perspectives on Ethics: Ethos and ethics; Morality, ethics and values; Indian
values, ethical dilemmas shaping business and society interface- Cues from Indian
narrative tradition including Panchatantra and Arthashastra.

Unit III-Ethos – Leadership Interface: Perspectives on leadership through ancient

values and Indian traditions; leadership -in relevance to time, space, narratives and
eternity; Moral principles for leadership based on Indian ethos; Target (goal) vis-à-vis
process orientation; Leadership through storytelling

Unit IV- Great Indian Thought on Leadership: Leadership lessons from sacred Indian
texts as well as non-text sources; Gandhian thoughts on leadership; Vivekananda‘s
thinking on leadership; Personal character of a leader; Leader as seer, leader as servant,
leader as agent

Unit V- Contemporary Leadership Practices from India: Understanding relevance of

leadership in contemporary times, role of Indian leadership model and its relevance in

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Department of Commerce, KMC Language University, Lucknow

bringing world order; Appreciating diversity of Indian leadership model; Cases on Indian
leadership practices

Readings (Unit wise):

1. Balasubramanian, S. (2007).The Art of Business Leadership: Indian Experiences.
Response Books. Sage - Unit(s) - IV
2. Cappelli, Peter, Harbir, Singh, Jitendra, V. Singh & Michael, Useem (2010).
Leadership Lessons from India Harvard Business Review (March), 1-9 - Unit(s) -
IV
3. Chakraborty, S. K. (1995). Ethics in Management-Vedantic Approach, New Delhi,
Oxford India Ltd. Unit(s) – II
4. Chatterjee, D. (2012). Timeless Leadership – 18 Leadership Sutras.Wiley- Unit(s)
- III and IV
5. Chaturvedi, B. (2006). The Mahabharata: An Inquiry in the Human Condition,
Orient Longman. - Unit(s) - IV
6. Das, G. (2009). The Difficulty of Being Good, On the Subtle Art of Dharma,
Penguin Books, IndiaUnit(s) - I and IV
7. Kautilya‘sArthasastra (2016), King, Governance, and Law in Ancient India,
Oxford University Press.- Unit(s) - I
8. Krishna, G. R. (1999). Indian Ethos for Modern Management, UBS Publishers
Distributors Ltd.- Unit(s) - III
9. Kumarasamy, A. (2006). Gandhi on Personal Leadership, Jaico Publishing House.
-Unit(s) - IV
10. Nair, K. (1997). A Higher Standard of Leadership: Lessons from the Life of
Gandhi, Berrett-Koehler Publishers, San Francico. - Unit(s) – IV
***

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching and Assessment Tasks

No. Learning Activity
I. Understanding the relevance of Indian Ethos Lecture & Students ‘Presentation,
and management lessons from scriptures. Presentation Assignment evaluation, class
test

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Department of Commerce, KMC Language University, Lucknow

II. Understanding Ethical codes and value system Lecture & Presentation Students’ Presentation,
in the work culture. Assignment evaluation, class
test
III. Learning about perspectives one those Lecture & Presentation Students’ Presentation,
and leadership link through Indian text Assignment evaluation, class
test
IV. Understanding of different approaches of Lecture ,Presentations, Students’ Presentation,
Leadership from India, Spirituality etc. Role-Plays, case studies Assignment evaluation, class
test
V. Learn about contemporary Indian leadership Lecture ,Presentations, Students’ Presentation,
Practices as followed by leaders in Role-Plays, case studies Assignment evaluation, class
modern organizations test

***

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 Department of Commerce, KMC Language University, Lucknow

Semester wise Details of

M.Com. (CBCS) Course
Semester II
Semester II
MCCC-201 Ethics, Corporate Governance and Sustainability 4 Core Course
MCCC-202 International Business 4 Core Course
MCCC-203 Marketing Management 4 Core Course
MCCC-204 Advanced Financial Management and Policy 4 Core Course
MCCC-205 Entrepreneurship Development 4 Core Course
MCCC-206 Operations Research 4 Core Course
Foreign Language: Available Languages
or others
Any one of the following:
Value added Course
MCVNC-201 1. Health & Fitness 0
(Non-Credited)
2. Arabic
3. French
4. Others
Total Credits in Semester II 24

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester II
Coure-6 Course MCCC 201: ETHICS, CORPORATE GOVERNANCE AND
SUSTAINABILITY
Marks: 100 Duration: 60 Hrs.

Objective: The course aims to develop the understanding about the role of corporations
in society and boards’ role in keeping oversight on the functioning of the company,
global developments in Governance and Corporate Citizenship. The course will also
provide about necessary knowledge and skills for building professional boards,
stakeholder engagement and shareholder activism.
Course Outcomes: The successful completion of this course shall enable the student:
CO1: To create a framework for effective corporate governance by understanding the
role and responsibility of different stakeholders in large corporate and how their
interplay results in alternate governance structures in different countries.
CO2: To appreciate the accountability of corporations towards its stakeholders and
society and to create an integrated value framework for sustainability.
CO3: To serve as an effective board member, build professional boards and as senior
managers contribute to strengthening board performance.
CO4: To know about rights and responsibilities of shareholders.
CO5: To build and monitor systems that has strong internal control to prevent corporate
frauds.
CO6: To appropriately address ethical issues such as conflicts of interest and insider
trading.
CO7: To conduct board and company meetings and prepare corporate reports.
Contents:
Unit I Concepts and Framework: Company and stakeholders; Ownership and control;
Theories and development of corporate governance; Models: Types and basis of adoption;
Principals of corporate governance, Implications of corporate scams; Global corporate
governance movement
Boards and Directors: Role of Board; Board composition, independence, and
committees; Board leadership: Splitting chairman and CEO, CEO succession, Lead
director; Building professional boards – directors selection, executive compensation and
stock option, Directors‘ training and competence, Board diversity, board evaluation;
Boards oversight of CEO. Board Committees and Risk Management: Internal control;
IT governance; Reliability of financial statements; Audit and auditors: Selection, rotation

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Department of Commerce, KMC Language University, Lucknow

and role; Board committees, Audit committee: Composition and role; Risk management;
Related party transactions.

Unit II-Stakeholders and Shareholder: Shareholders rights and responsibilities;

Differential voting rights; Voting mechanism; Class action Suit; Rights of minority
shareholders; Activism – exit or voice, shareholder proposals, Institutional activism,
stewardship code, foreign institutional investors, proxy advisory firms; Corporate social
responsibility- meaning and models; CSR and strategy, CSR in India; Sustainability-
Role of company in sustainable development, sustainable reporting, disasters and liability,
integrated reporting; Responsible investing.

Unit III- Ethics: Meaning and importance; Ethical theories and business decisions;
Business ethics; Code of ethics - development and implementation; Ethical dilemma in
decisions; Whistle blowing - meaning, types, regulations; Whistle blower policy-
structure and execution; Insider trading: meaning, prohibition, trading plan, code and
policy; Crony capitalism and corporate funding.

Unit IV- Corporate Governance in Special Companies: Family controlled firms-

stages, convergence of ownership and control; Family governance; Family splits and
succession planning; Role of independent directors; Multinational enterprises-global,
local and transnational approach; OECD guidelines; SMEs, benefits and evaluation.

Unit V- Secretarial Practices: Secretarial audit, board processes; Board and shareholder
meetings: Procedure for convening a meeting, drafting notices and proposals; Conducting
the meeting; Electronic meetings; Recording and distribution of minutes; Corporate
reporting: Preparing board report; Corporate governance report; CSR report; Business
responsibility report; Electronic distribution.
Note: Use relevant case studies to supplement class discussions.

Readings (Unit-wise):
1. Companies Act, 2013, Parliament of India - Unit(s) - II, III, IV.
2. Robert, A., G. Monks and Nell, Minow (2011).Corporate Governance.John,
Wiley & Sons.Unit(s) – II.
3. Satheesh, Kumar, T., N. (2010). Oxford Governance - Unit(s) - IV
4. SEBI (2015). Chapter IV, Listing Obligations and Disclosure Requirements
Regulations - Unit(s) -, II, III, and IV

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Department of Commerce, KMC Language University, Lucknow

5. Sharma, J., P, (2016). Corporate Governance, Business Ethics and CSR - Unit(s) -
I, II, III, IV.
6. Tricker, B. (2012), Corporate Governance. Oxford - Unit(s) - I, and II,
Additional Readings:
1. Agency Costs and Ownership Structure, Journal of Financial Economics 3, 305-
360. Q North Holland Publishing Company,
2. EU Audit legislation, 2016
3. Financial Aspects of Corporate Governance Report, 1992, UK
4. Integrated Reporting, http://integratedreporting.org/
5. Jensen, M .C And Meckling, W. (1976)Theory Of The Firm: Managerial
Behaviour,
6. OECD Principles of CG 2015, retrieved from
http://www.oecd.org/daf/ca/Corporate-Governance-Principles-ENG
7. Prohibition of Insider Trading Regulations, 2015
8. Sarbanes-Oxley Act of 2002, USA
9. Secretarial Standard on Meetings of the Board of Directors, SS1, The Institute of
Company Secretaries of India

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit Teaching and

Course Learning Outcomes Assessment Tasks
No. Learning Activity
Ability to produce a frame work for effective
corporate governance by understanding the role and
responsibility of different stake holders in large
corporates and how their inter play results in
alternate governance structures in different countries.
Student Presentations
Competency to raise the account ability of Lectures, Cases,
1 Written Exam/CG
corporations towards its stakeholders and society to Exercise Cases,
Report Assignment
create an integrated value frame work for
sustainability.
Proficiency to serve as an effective board member,
build professional boards and as senior managers
contribute to strengthening board performance

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Department of Commerce, KMC Language University, Lucknow

Lectures, Cases, Exercise

Ability to exercise rights and responsibilities when
II. Cases, Student Presentations
share holders

Lectures, Cases, Exercise Written Exam/CG Report

Ability to build and monitor systems that have
III. Cases, Assignment
strong internal controls to prevent corporate frauds.

Lectures, Cases, Exercise

Ability to appropriately address ethical issues such
IV. Cases, Student Presentations
as conflicts of interest and insider trading

Competency to conduct board meetings effectively, Lectures, Cases, Exercise Written Exam/CG Report
V. with all requisite compliances and prepare Cases, Assignment
corporate reports thereof.

***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester II
Core-7Course MCCC202: INTERNATIONAL BUSINESS
Marks: 100 Duration: 60 Hours

Objective: The objective of this course is to acquaint the students with the nature and
scope of international business operations and familiarize them with trends and
developments in international business environment. It also intends to make them
understand the theoretical foundations of international trade and investment along with
the realities and rationale of trade and investment policies.
Course Outcomes: The successful completion of this course shall enable the student to:
CO1: Understand the importance and scope of international business and identify the
main drivers of globalization that have led to the expansion of international
business. Identify the basic decisions regarding entry of a firm into international
business and evaluate the different modes of entry into international business.
CO2: Analyse the changing dimensions of international trade and appreciate the role of
trade theories in explaining trade patterns in different industries.
CO3: Assess the political realities of world trade and measures taken by governments to
intervene in international trade.
CO4: Critically examine theories of international investment and bring out their
relevance in global investment scenario.
CO5: Appreciate the role international organisations like WTO in regulating global
trade and investment.
CO6: Examine the differences in the political, legal, economic and cultural environment
of various countries and their implications for international business decisions.
CO7: Understand the evolution and working of the International Monetary System and
the role of international economic institutions such as IMF and World Bank in
regulating international economic environment.
CO8: Appreciate the rationale and implications of regional economic integration and
understand the levels of economic integration.
Contents
Unit I: Introduction- Importance, nature and scope of international business;
Globalization; Drivers of globalization; Consequences of globalization; Basic entry
decisions with respect to international business; Modes of entry into international
business.

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Department of Commerce, KMC Language University, Lucknow

Unit II: International Trade- Theories of international trade – mercantilism, absolute

advantage, comparative advantage, factor proportions theory, product life cycle theory,
new trade theory, national competitive advantage. World trading environment - Pattern
and structure of world trade in goods and services; Government intervention in
international trade; Instruments of trade intervention: Tariffs, quotas and other measures
and their effects.
International Investment- Types of international investment; international investment
theories - market imperfections theory, internalization theory, strategic behaviour,
international product life cycle theory, Dunning’s eclectic paradigm; costs and benefits of
FDI to host and home countries; Global trends in FDI..

Unit III: Regulation of International Trade and Investment- World trade and
protectionism; GATT, The Uruguay Round, WTO – importance, trading principles and
structure; Important agreements of WTO – Agriculture Agreement; SPS, TBT, GATS,
TRIPS etc.; WTO and India. Balance of Payment Account- Components of BOP:
Current Account, Capital Account, Official Reserve Account; Disequilibrium in BOP;
Correction of disequilibrium.

Unit IV: International Monetary System and International Economic Institutions -

Evolution of the international monetary system; types of exchange rate systems in the
world; International economic institutions - IMF, World Bank, UNCTAD; International
money and capital markets.

Unit V: Regional Economic Integration: Levels of regional economic integration - Free

trade area, customs union, economic union, common market, political union; Trade
creation and diversion effects; Regionalism vs. Multilateralism; Structure and functioning
of some important regional economic arrangements like EU and NAFTA, SAARC.

Readings (Unit-wise):
1. Ball, D. A., Wendall, H. M., Geringer, J. M., Minor, M. S. &McNett, J. M. (2009).
International Business: The Challenge of Global Competition. Tata McGraw Hill
Education Pvt. Ltd.: New Delhi. Unit(s) - I, II, III, IV.
2. Daniels, J. D., Radebaugh, L. H., Sullivan, D. P., &Salwan, P. (2016).International
Business: Environment and Operations. Pearson Unit(s) - I, II, III, IV
3. Griffin, R. W. &Pustay, M. W. (2015).International Business: A Managerial
Perspective. Pearson. Unit(s) - I, II III, IV.

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 Department of Commerce, KMC Language University, Lucknow

4. Hill, Charles W. L. & Jain, W. L. (2014). International Business: Competing in the

Global Marketplace. McGraw Education (India) Pvt. Ltd.: New Delhi. Unit(s) - I, II,
III, IV.
5. Salvatore, D. (2013). International Economics.John Wiley &Sons.Unit(s)- II, III & IV.
6. Sodersten, B. & Reed, G. (1994).International Economics. Palgrave Macmillan. Unit(s)
–III IV.
Note: Latest edition of the readings may be used.
Teaching Plan:
At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit Teaching and

Course Learning Outcomes Assessment Tasks
No. Learning Activity
Developing an understanding of the
Class participation, Assignment
importance , scope and drivers of Lecture sessions, class
Individual/Group, Mid
I. international business activity and evaluating discussion and case
Semester Exam/End Semester
the different modes of entry in international studies
Exam
business
Analyzing the dimensions of international
trade, appreciating the role of trade theories in
The oretical back
explaining trade patterns and understanding the
ground through lecture
political realities of international trade. Class participation, Assignment
session; Class
Examining the relevance and application of
discussion on cases Individual/Group, Mid Semester
II. theories of international investment and
demonstrating political Exam/End Semester Exam
understanding the global investment scenario
realities of trade,
with implications for home and host countries.
Presentation by
Analyzing the different types of environment
students
that influence international business and the
associated risks

Appreciating the role international Lecture sessions; Class Class participation, Assignment
organizations like WTO in regulating discussion; Presentation
Individual/Group, Mid Semester
III.. global trade and investment by students, analyzing
Understanding the components of BOP, the BOP statement of a Exam/End Semester Exam
disequilibrium in BOP and its correction country

Lecture sessions; Class

Comprehending the working of International discussion on the Class participation, Assignment
Monetary System and the role of contemporary Individual/Group, Mid Semester
IV.
international economic institutions such as functioning of the Exam/End Semester Exam
IMF and World Bank International Monetary
System

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 Department of Commerce, KMC Language University, Lucknow

Lecture sessions; Case Class participation, Assignment

Appreciating the rationale of regional economic study based
Individual/Group, Mid Semester
V. integration and understanding the levels of discussions;
economic integration Presentation by Exam/End Semester Exam
students

***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester II
Core-8 Course MCCC 203: MARKETING MANAGEMENT
Marks: 100 Duration: 60 Hours

Objective: The course aims to familiarize the students with the basic concepts &
principles of marketing and to develop their conceptual and analytical skills to be able to
manage marketing operations of a business firm.
Course Outcomes: After successful completion of this course, the student shall be able
to:
CO1: To familiarize the students with the fundamentals of marketing to enable them to
take better marketing decisions.
CO2: To discuss and make the students understand the nuances and complexities
involved in various product and pricing decisions.
CO3: To equip the students to take effective distribution decisions for products and
services.
CO4: To develop the skills among students to enable them to design the Promotion-Mix
strategies advertising campaigns.
CO5: To make the students aware about the current trends in marketing to enable them
to take proactive measures while taking marketing decisions.
Contents:
Unit I-Introduction: Market and Marketing; Definition, nature and scope of marketing;
Exchange process; Functions of marketing; Core marketing concepts; Evolution of
modern marketing concept; Holistic marketing concepts; Selling vs. Marketing;
Marketing Mix (7 P‘s & 7 C‘s); 4 A‘s of Marketing; Customer quality, value and
satisfaction; Michael E. Porter’s Chain Analysis Model.
Marketing Environment: Significance of scanning marketing environment; Analysis of
macro environment of marketing – economic, demographic, socio-cultural, technological,
political, legal and ecological; Impact of micro and macro environment on marketing
decisions.
Buyer behaviour: Different consumer roles; Need for studying buyer behaviour; Different
buying motives; Consumer buying decision process and influences; Consumer vs.
business buying behaviour; Industrial buying process.
Market Segmentation, Targeting and Positioning: Characteristics of a segment; Bases for
segmenting a consumer market; Levels of market segmentation; Factors influencing
selection of market segments; Benefits of market segmentation; Criteria for effective

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Department of Commerce, KMC Language University, Lucknow

market segmentation; Target market selection and strategies; Positioning – concept, bases
and process.

Unit II-Product and Pricing Decisions: Product - concept and classification; Layers of
products; Major product decisions; Product-Mix; New product development stages;
Packaging and labelling; Product life cycle (PLC) – concept and appropriate strategies
adopted at different stages; Pricing – objectives; Price-sensitivity; Factors affecting price
of a product; Pricing methods and strategies; Ethical issues in product and pricing
decisions.

Unit III-Distribution Decisions: Channels of distribution – concept and importance;

Different types of distribution middlemen and their functions; selection, motivation and
performance appraisal of distribution middlemen; Decisions involved in setting up the
channel; Channel management strategies; Distribution logistics – concept, importance
and major logistics decisions; Channel integration and systems; Ethical issues in
distribution decisions.
Retailing and Wholesaling: Types of retail formats; Retail theories; Retailing strategies;
non-Store retailing; Wholesaling – nature and importance, types of wholesalers;
Developments in retailing and wholesaling in Indian perspective.

Unit IV-Promotion Decisions: Role of promotion in marketing; Promotion-Mix;

Integrated Marketing Communication – Concept; Communication process and promotion;
Determining promotion mix; Factors influencing promotion mix; Developing promotion
campaigns, sales promotion, direct marketing, public relations, digital and social media.

Unit V-Trends in Marketing: Service Marketing-marketing, Green Marketing,

Customer Relationship Management, Rural Marketing; Other emerging trends – ethical
issues in marketing.
Readings (Unit wise):
1. Kotler, P. & Keller, K. L. (2017).Marketing Management. Pearson. - Unit(s) - I, II, III,
IV.
2. McCarthy, E. J., Cannon, J. & per result, W. (2014).Basic Marketing. McGraw-Hill
Education.
Unit(s) - I, II, and III.

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 Department of Commerce, KMC Language University, Lucknow

Additional Readings:

1. Zikmund,W.G.,&D‘Amico,M.(2001).Marketing:CreatingandKeepingCustomersinanE-
CommerceWorld,South-Western College Publication.

Note: Latest edition of the readings may be used.

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit No. Course Learning Outcomes Teaching and Assessment Tasks

Learning Activity

Explain marketing as a field of Lecture supported with Class discussions, In-class

study and identify the trends in companies‘ cases & live assignments-
marketing affecting marketers examples, and Live project Individual/Group, Live
I. decision making Project evaluation, Mid
Semester Exam/ End
Semester Exam
.

Demonstrate the process of new Lecture with live Case Study Discussion,
product development and process of examples, Class Assignment Individual/Group,
pricing of product/services and discussions, and cases Mid Semester Exam/ End
II. various decisions related to it. Also analysis Semester Exam
make them aware about its
implication.

Critically analyses the Class discussions, Case Study Discussion,

Presentations, and case Assignment Individual/Group,
Relevant factors resulting
into better distribution analysis Mid Semester Exam/ End
III.
decisions and promotion- Semester Exam
mix.

Apply the Seroquel model of Lectures with live Case Study

services marketing and adapting the examples, Project and class Discussion,
customer relationship management presentations Assignment
IV.
for better marketing results. Individual/Group, Mid
Semester Exam/ End
Semester Exam

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Department of Commerce, KMC Language University, Lucknow

Analyze and evaluate the the Case based class Case Study Discussion,
emerging trends in marketing. discussions Assignment
. V Individual/Group, Mid
Semester Exam/ End
Semester Exam

***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester II
Core-9Course MCCC204: ADVANCED FINANCIAL MANAGEMENT AND
POLICY
Marks: 100 Duration: 60 Hours

Objective: To make students understand various issues involved in financial

management of a company and equip them with advanced analytical tools and techniques
which can enhance their analytical ability for making sound financial decisions and
policies in a company.
Course Outcomes: After studying this course the students should be able to:
CO1: Understand the foundations of financial management, risk return framework and
role of a finance manager.
CO2: Analyse and evaluate capital projects under different situations using appropriate
capital budgeting techniques.
CO3: Critically examine various theories and determinants of capital structure, analyse
financial plans and determine optimal capital structure.
CO4: Critically examine various theories and policies of dividend and determine
optimal pay-out policy.
CO5: Understand the intricacies of working capital management and effectively manage
cash, receivables and inventories.
CO6: Understand various forms of corporate restructuring and analyse various types of
mergers and acquisitions.
Contents:
Unit I-Introduction: Nature, scope and objectives of financial management;
Measurement of shareholders’ wealth; Discounted cash flows (DCF); Finance as a
strategic function; Role of a finance manager; Concepts of Risk, Return and Time value
of money; Financial decision making and types of financial decisions; Risk-return trade
off in financial decisions; Agency problem and agency costs.

Unit II-Capital Budgeting Decision: Nature, significance and types of capital budgeting
decisions; Capital budgeting process; Principles of cash flow estimation; Estimation of
cash flows; Capital budgeting techniques- ARR, Payback period, Discounted Payback
Period (DPB), Net Present value (NPV), Equivalent Annual NPV, and Internal rate of
return (IRR), Incremental IRR, Modified IRR and Profitability index; Fisher‘s rate of
intersection; Capital budgeting decision under inflation, capital rationing and multi period
budget constraints; Capital budgeting decision under risk and uncertainty; Techniques for

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incorporating risk and uncertainty in capital budgeting decisions- Risk Adjusted Discount
Rate Method (RADR), Certainty Equivalent method, DCF Break Even Analysis,
Simulation method, Probability distribution method, Decision tree analysis, Backward
induction method, Sensitivity analysis and Scenario analysis.

Unit III: Cost of Capital and Capital Structure Decision: Specific costs of capital,
weighted average cost of capital, weighted marginal cost of capital; Theories of capital
structure- Net Income theory, Net Operating Income theory, Traditional theory, MM
Hypothesis without and with corporate taxes, Merton Miller argument with corporate and
personal taxes, Trade off theory, Pecking order theory, Market timing theory; Signalling
theory and effect of information asymmetry on capital structure; Financial leverage and
evaluation of financial plans (EBIT-EPS analysis); The concept of present value of
interest tax shield; Determination of beta of levered firm and optimal capital structure;
Factors affecting choice of Capital structure in practice.

Unit IV-Dividend Decision: Issues in dividend decision; Dividend rate and dividend
yield; Theories of relevance and irrelevance of dividend in firm valuation -Pure residual
theory, Walter‘s model, Gordon‘s Model, MM Hypothesis, Bird-in-hand theory and
Dividend signalling theory; Relevance of dividend under market imperfections;
Traditional and Radical position on dividend; Types of dividend polices in practice-Pure
residual policy, constant rupee dividend policy, constant dividend pay-out policy and
smooth stream dividend policy; Determinants of dividend policy in practice; Lintner’s
Model of corporate dividend behaviour.

Unit V-Working Capital Management: Concept and types of working capital;

Operating cycle and cash cycle; Estimation of working capital requirement; Approaches
of working capital financing; Determinants of working capital; Components of working
capital management; Cash management- Baumol’s Model and Miller-Orr Model of
managing cash; Receivables management- dimensions of credit policy, credit analysis
and evaluation of credit policies; Inventory management.

Note: Relevant software will be used for pedagogical purpose. Evaluation of practical
exercise (if any) using software will be part of internal assessment. Further, some case
studies related to above topics are required to be discussed.
Readings (Unit wise):
1. Brealey, R. A. and Myers S. C. (2017).Principles of Corporate Finance. McGraw
Hill.- Unit(s) - I, III,

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2. Chandra, P. (2017). Financial Management-Theory and Practice. Tata McGraw

Hill.- Unit(s)- II, III & IV
3. Damodaran, A. (2007). Corporate Finance: Theory and Practice. John Wiley &
Sons.- Unit(s) - I
4. Ehrhardt, M. C. & Brigham, E. F. (2003).Corporate Finance. Cengage Learning -
Unit(s) -III
5. Khan, M. Y. and Jain, P. K. (2017).Financial Management: Text, Problems and
Cases. Tata McGraw Hill.Unit(s) - IV
6. Pandey, I. M. (2016).Financial Management.Vikas Publishing.- Unit(s) - II, IV
7. Ross, S. A. and Westerfield, R. W. (2017).Corporate Finance.McGraw Hill.-
Unit(s) - II, IV.
8. Van, Horne and Dhamija (2011).Financial Management and Policy.Pearson-
Unit(s) - I, II, III & IV
Note: Latest edition of the readings may be used.
***

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes
Unit No. Course Learning Outcomes Teaching and Learning Assessment Tasks
Activities

Lectures, Class
Class participation,
Explain the foundations of financial Discussions using real life
Assignment/ Case studies/
management and critically examine examples from newspapers
I. Projects, Mid semester
agency problem and role of a finance and web sources and
examination/ End semester
manager analysis of Case Studies
examination.
Lectures, Class Discussions Class participation,
using real life examples from Assignment/ Case studies/
Estimate cash flows and evaluate capital
newspapers and web sources Projects, Mid semester
II. projects under different situations using
appropriate capital budgeting techniques. and analysis of Case Studies examination/ End semester
examination.

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Lectures, Class Discussions Class participation,

using real life examples from Assignment/ Case studies/
Explain various theories and determinants
newspapers and web sources Projects, Mid semester
III. of capital structure, analyze financial plans
and determine optimal capital structure. and analysis of Case Studies examination/ End semester
examination.

Lectures, Class Discussions Class participation,

Explain various issues in dividend using real life examples from Assignment/ Case studies/
decision, critically examine various newspapers and web sources Projects, Mid semester
IV.
theories and policies of dividend and and analysis of Case Studies examination/ End semester
determine optimal pay-out policy. examination.

Lectures, Class Discussions Class participation,

Explain various components of working using real life examples from Assignment/ Case studies/
capital management, estimate working newspapers and web sources Projects, Mid semester
V.
capital requirement and effectively and analysis of Case Studies examination/ End semester
manage cash, receivables and inventories. examination.

***

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Master of Commerce (CBCS)

Semester II
Core-10 Course MCCC 205: ENTREPRENEURSHIP DEVELOPMENT
Marks: 100 Duration: 60 Hours
.

Objective: Thecourseaimstoimpartin-
depthknowledgeaboutEntrepreneurshipanditsDevelopment.
Course Outcomes: After studying this course the students should be able to:
CO1: Understand the institutional support to entrepreneurs
CO2: Classify the challenges of women entrepreneur
CO3: Know the parameters to assess opportunities and constraints for new business
ideas
CO4: Understand the systematic process to select and screen a business idea
CO5: Design strategies for successful implementation of idea and write a business plan

Contents
Unit I: Entrepreneur

Evolution, meaning, definition and characteristics of an entrepreneur, Functions and

types of entrepreneurs, Role and responsibilities of an entrepreneur, Obstacles faced
by an entrepreneur.

Unit II: Entrepreneurship Development

Meaning, concept and process of entrepreneurship, Environment of entrepreneurship
– Significance and SWOC analysis, Theories of Entrepreneurship – Joseph
Schumpeter's Theory of Innovation, Hagen's Theory of Status Withdrawal, David
McClelland's Need for Achievement Theory, Knight's Risk-Taking Theory. Meaning,
Role, phases and institutions of EDP's.

Unit III: Business Planning and Financing

Meaning & concept of business plan, Key elements of business plan, Method to
initiate ventures, Sources of finance in India, Venture Capital, Criteria for evaluating
new venture proposals.

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Unit IV: Women and Social Entrepreneurs

Women Entrepreneurs – concept & role, Challenges and opportunities of women
entrepreneurs in India. Social entrepreneurs – feature and importance, Strategies of
successful entrepreneurs.

Unit V: Recent Trends

Recent trends–Startup, standup, Skill India, Make in India, Incubation Centre. Concept
of Sociopreneur, Edupreneur, Ecopreneur, Netpreneur, Intrapreneur.

SUGGESTED READINGS:
1. B R. Barhol - Entrepreneurship Development
2. Shukla, M.B. – Entrepreneurship and Small Business Management
3. Jain, Pankaj – Entrepreneurship Development (Hindi)
4. Lal, Madhurima – Entrepreneurship
5. Agarwal & Mehta – Uddyamita Ka Vikas (Hindi), SBPD Publishing House
6. Mote, V.L. et. al. – Capital Investment Decisions
7. Sudha, G.D. – Vyavasayik Uddyamita ka Vikas (Hindi)
8. Desai, Vasant – Entrepreneurship Development

***

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Master of Commerce (CBCS)

Semester II

Course MCCC201: OPERATIONS RESEARCH

Marks: 100 Duration: 60 Hours

Objective: The course aims to develop the knowledge of quantitative tools for
decision making and to prepare for application of these tools in different
organizational settings.
Course Outcomes: After successful completion of this course, the student shall be able to:
CO1: Understand different decision-making situations in business and the role of
different quantitativeapproaches in solving them.
CO2: Learn the quantitative approaches to problem solving in business
situations constrained byavailability of resources or alternatives.
CO3: E nsure prudent and cost-effective decision making in Transportation,
Assignment and Trans-shipment problems.
CO4: Learn various models of EOQ and using simulated situations to solve
the problems related toinventory and queuing management.
CO5: Work on project scheduling and controlling problems using PERT & CPM
techniques.
CO6: Use Markov Chains decision process and Theory of Games to the
decision situations requiringprediction about outcomes.
Contents:

Unit I – Fundamental of decision making: Types of decisions; Steps in

decision making; Quantitative analysis and decision making; Different types of
models and their uses; Model building steps.

Unit II - Linear Programming: Basic concepts; mathematical formulation and

applications; Solution of LP problem using graphic and simplex method;
Sensitivity analysis and interpretation of solution; Duality in linear programming
– formulation and solution, integer linear programming - solution.

Unit III – Transportation, Assignment and Trans-shipment: Formulation;

Solving transportation and assignment problems; Dealing with special cases of
transportation and assignment problems.

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Unit IV - Inventory and Queuing Management: Concepts of inventory management;

Inventory models

– classical EOQ, EOQ with price breaks, EOQ model for production runs, planned shortage
model- deciding optimum safety stock and reorder level, probabilistic model; Techniques
of selective control. Queuing models: Elements of a queuing system; Models with Poisson
arrival and Exponential services rates- single server and infinite and finite population; Cost
behaviour analysis. Simulation: Monte Carlo Simulation, Application of simulation in
inventory management and queuing situation.

Unit V – Project Scheduling: Concepts of PERT & CPM techniques and their
applications; Network analysis- scheduling activities, determining critical path,
calculation of floats; Time-cost trade-off, Resource allocation & Resource
Leveling
Note: Students shall be oriented towards the optimization packages using real life
situation and cases. Relevant software will be used for pedagogical purpose.
Evaluation of practical exercise (if any) using software will be part of internal
assessment.
Readings (Unit wise):

Hendriks, T. H. B. (2007). Decision Science: Theory and Applications,

Wageningen Academic Publishers.
Unit(s) - I, IV
Hillier, F. S., Lieberman, G. J., Nag, B. Basu P. (2017). Introduction to
Operations Research McGrawHill Education.
Unit(s) - I, II, III, IV, V
Powell, S.G, and Baker, K.R. (2017). Management Science - The Art of
Modeling with Spreadsheets, Wiley.
Unit(s) - I, II, IV
Taha, H. A. (2014). Operations Research : An Introduction. Pearson Publication.
Unit(s)- I, II, III, IV, V
Additional readings:
Winston, W. L. (1994). Operations Research: Applications and Algorithms. Duxbury Press.
Unit(s) - I, II, III, IV, V
List of software:
1. Lingo; 2. Microsoft Solver; 3. QSB; 4. MPL; 5. CPLEX

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.

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Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching and Learning Assessment Tasks

No. Activity

I. Acquainting students with the meaning, purpose, Lecture sessions; Class Class participation
and tools of decision science and explaining the discussion Assignment Individual/Group
applications and limitations of the same. Hands on Software Class test, End Semester Exam
II. Developing understanding of Linear Lecture sessions, class Class participation
Programming (LP) for optimum allocation of discussion. Assignment Individual/Group
resources with different approaches. Hands on Software Class test, End Semester Exam
Maximization and Minimization problems to be
covered too.
III. Familiarizing students with three special types Lecture sessions; Class Class participation
of linear programming problems: transportation, discussion; Case studies; Assignment Individual/Group
assignment, and transshipment and their Hands on Software; Class test, End Semester Exam
solutions specialized algorithms which are more Presentation by students
efficient
IV. Describe Understanding the basic EOQ system Lecture sessions; Case Class participation
under different situations and queuing system studies; Presentation by Assignment Individual/Group
configurations including the assumptions of the students;
End Semester Exam
common models. Analyzing the variety of Hands on Software
operating characteristics of waiting lines and the
trade-off curves for cost-of-waiting time and
cost of service.
V. Presenting students with critical path Lecture sessions; Case Class participation, Assignment,
calculations of a project schedule using concepts studies; Presentation by Individual/Group
of PERT & CPM and the fundamental concept students. End Semester Exam
of an activity network . Hands on Software
***

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Master of Commerce (CBCS)

Semester II
(Value Added Course) Non-credited

MCVNC 201B Health and Fitness

COURSE OBJECTIVE:

The aim of the course on Health and Fitness is to teach students to know about health
aspects and maintain good health and fitness for higher achievements in life as well as in
sports.

COURSE OUTCOMES: After completion of this course, the students should be able to:

CO1: Employ the knowledge about concept of health through fitness.

CO2: Understand the modern concept of Fitness.
CO3: Acquire the knowledge of various tests regarding Physical fitness, motor
and health related fitness.
CO4: Understand various sports skill tests.

COURSE OUTLINE:

Unit I: Introduction
Meaning, Definitions and Dimensions of Health, Obesity: General Problems, Health
Related Risk Factors & Reasons, Malnutrition & Adulteration.

Unit II: Nutrition

Meaning, Functions and Sources, Balanced Diet and Factors Affecting It, Eating &
Competition.

Unit III: Fitness

Types, Components and Factors Affecting Fitness (Age, Diet & Exercise) Means of
Fitness Development (Aerobic & Anaerobic exercises).

Unit IV: Test for Specific Sports Skills

Johnson Basketball Test, Badminton-Miller Volley Test, Soccer-Mc Donald Soccer Test,
Volleyball-Brady Volleyball Test.

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Unit V: Test for Fitness Components

Speed: 50 Meters Run, Flexibility: Sit & Reach Test, Abdominal Endurance-Sit-Ups
Agility: Shuttle Run (4x10 yards).

SUGGESSTED READINGS

1. Singh, A., Bains, J., Gill, J.S., Barar, R.S., Rathee, N.K. et al. Essential of
Physical Education, New Delhi Kalyani Publication, 2003.
2. Aneja, O.P.: Health Education, New Delhi, Sports Publication, 2013(Ed.).
3. Allen D., Phillips & James E. Hornork.: Measurement and Evaluation in Physical
Education. John Willey & Sons, New York,1979.
4. Harold M. Borrow & Rosemary Mc Gee.: A practical approach to Measurement
in Physical Education. Lea & Febiger Philadelphia, 1979.
5. Sharkey, B. J.(1990). Physiology of fitness, Human Kinetics Book.
6. Mcglynn, G., (1993). Dynamics of fitness. Madison: W.C.B Brown.

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester II
(Value Added Course) Non-credited

MCVNC 201B Basic Arabic

COURSE OBJECTIVE
 To introduce the basic forms of Arabic structures and Morphology through applied
models so as to help the students for developing the skill to use the correct written
language.
 To make the students aware of the unique nature and functions of various Arabic
structures.
 To understand Arabic grammatical concepts through practical lessons.
 To introduce the morphology lessons in a narrative approach.

Unit I (CL /L: 12)

1. Arabic Alphabets and its different shapes
2. Writing of Arabic Alphabets
3. Identification of Arabic Letters
4. Letters Joining
5. Arabic Letters Pronunciation and oral Expression
6. Vowels
Unit II (CL /L: 12)
1. Moon Letters and Sun Letters
2. The Noun
3. Common Noun & Proper Noun
4. Days of the Week
5. Names of Months
Unit III (CL /L: 12)
1. Words & Parts of Speech
2. The Pronoun
3. The Pronoun: Personal
4. The Pronoun: Possessive & Accusative
5. The Demonstrative Pronoun
6. Adjective and Noun Qualified
Unit IV (Cl/L: 12)
1. The Number: Cardinal
2. The Number: Ordinal
3. Time and date
4. Names of Some colors
5. Names of Some Vegetables
6. Names of Some Animals
7. Names of Some Fruits
8. Names of Seasons

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Unit V (CL/L: 12)

1. Some Useful Commercial Vocabularies
2. Some Useful Commercial Terminologies.
3. Some Means of Transportation
4. Self introduction
5. Simple Translation: Arabic-English-Arabic
6. Arabic Conversation

Recommended Books:

 Teach yourself Arabic by SA Rahman

 Arabic Grammar, Amanullah Vadakkangara, Goodword Books, New Delhi,
2006.
 Rizwanur Rahman: Easy way to Arabic, pub. Read-well publisher, New Delhi
 V.Abdur Raheem: Madina Arabic
 A new Arabic grammar by J.A. Haywood & HM Nahmad, pub.Lund
Humphries.
 Arabic for beginners by Dr. Syed Ali
 Mihaj Al-Arabia, part:1
 Al-Lughat al- Arabia lil- Mubtadeen by Sayed Ali Madras
 Al- Jadeed fi al- Lughat al- Arabiah by S. A. Rahman, Part-I
 Rizwanur Rahman: Easy way to Arabic, pub. Read-well publisher, New Delhi
 Essential Arabic for All by Dr. Shahnawaz Ahmad

The faculty is also free to select teaching material in consultation with HoD.
Method of instruction: Class teaching and assignments.
Method of Examination: Written- 2/3 Sessional + Final (Marks 30+70=100).
***

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Semester wise Details of

M.Com.(CBCS) Course
Semester III
Semester III
MCCC-301 Business Research 4
MCCC-302 Management of Small 4
Business/MOOC’S
MCEC Major Elective 1 4
MCEC Major Elective 2 4
MCIER Entrepreneurship and New Venture
4 Inter-departmental
(Inter Departmental) Planning
MCIN Summer Internship 4
Total Credits in Semester III 24
Elective Courses
Major Elective Groups
Paper No.

Accounting
MCEC01 Accounting Information System-Sem-III
MCEC02 Strategic Cost Analysis and Performance Evaluation-Sem-III
Finance
MCEC05 Security Analysis and Portfolio Management-Sem-III
MCEC06 Financial Institutions and Markets-Sem-III
International Business
MCEC09 India's Foreign Trade and Investment -Sem-III
MCEC10 Export Marketing -Sem-III
Marketing
MCEC13 Advertising and Sales Management -Sem-III
MCEC14 International Marketing Management -Sem-III

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Human Resource Management (HRM)

MCEC17 Human Resource Development-Sem-III
MCEC18 Strategic Human Resource Management-Sem-III

Inter-Departmental
Any one of the following
MCIER(a) Entrepreneurship and New Venture Planning Sem-III
MCIER(b) Legal Environment of Business Sem-III

***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester III
Core-3 Course MCCC301: BUSINESS RESEARCH
Marks: 100 Duration: 60 Hours
.

Objectives: The objective of the course is to acquaint students with the process and
techniques of conducting research. The course is expected to train the students to plan
and execute the research studies in business.
Course Outcomes: The successful completion of this course shall enable the student:

CO1: To describe the meaning and role of Business Research.

CO2: To formulate the research problem and understanding the major research designs.
CO3: To determine data sources and learn the art of designing a questionnaire.
CO4: To understand various sampling techniques and develop understanding
of data collection andfieldwork.
CO5: To enable students to analyse data using various techniques and to learn
how to communicate theresults and follow up.

Contents:

Unit I- Introduction to Business Research: Meaning and role of business research;

Business research philosophies; Scope of business research; Terminology of business
research; Organization of business research: Outsourcing and in-house research; Business
research process: An overview; Ethics in business research.
Unit II- Problem Specification: Management problem specification; Formulating research
problem; Developing research proposal – research objectives, research hypotheses,
information needs; Determining research design: Explorative research – major techniques
and their evaluation; Descriptive researches – case study, survey method and observation
method; Causal research – major experimental designs and their evaluation; Reliability
validity in experimentation; Quantitative vs qualitative research.
Unit III- Determining Data Sources: Secondary data sources and their usefulness;
Primary data collection – Observation and questioning methods; Questionnaire preparation;
Scaling techniques; Reliability and Validity assessment, Panel data.
Unit IV- Survey Design: Census and survey methods; Designing sample survey –
Defining universe; Determining sampling frame, sampling unit, sampling method and
sample size for cross sectional and longitudinal data. Data collection - organizing fieldwork
– selection, training, supervision and evaluation of fieldworkers; Survey errors – sampling
vs. non-sampling errors; Types of non-sampling errors and ways to deal with them;
Unit V- Data analysis and interpretation: Data editing and coding; Data cleaning for
Survey and Panel Data; Univariate analysis; Bivariate analysis; Multivariate data analysis –

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Interdependence and dependence analyses and their basic assumptions; Time series
analysis; Major multivariate data analysis techniques: Basic concepts and applications of
multivariate analysis; Report writing.
Note: Relevant software will be used for pedagogical purpose. Evaluation of practical
exercise (if any)using software will be part of internal assessment.
Readings (Unit wise)
Cooper, D. R. & Schindler, P. S. (2003). Business Research Methods. Boston, Mass.:
McGraw-Hill/Irwin
Unit(s): I, II, III, IV and V
Greene, W. H. (2017). Econometric Analysis. Pearson Pvt. limited
Unit(s): III and V
Wooldridge, J. M. (2001). Econometric Analysis of Cross Section and Panel Data. MIT
Press, USA.
Unit(s): III, and V
Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin (2013). Business
Research Methods. CengageLearning limited
Unit(s): I, II, III, IV and V

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.

Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching and Assessment Tasks
No. Learning Activity

I. Understanding of terminology and Lectures, cases Class test , End-term Exam

process of research

II. Identification of research Lectures, cases and live Class test , End-term Exam and Project
problems and approaches of project viva voce
research design

III. Exploring sources of data and Lectures, cases and live Class test, End-term Exam and Project
designing of instruments for data project viva voce
collection

IV. Demonstrate the sampling Lectures, cases and live End-term Exam and Project viva voce
techniques and sample size project
calculations.

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V. Application of statistical test on Lectures, cases, End-term exam and Project viva voce
data Software, and live
project

***

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Master of Commerce (CBCS)

Semester III
Core-9 Course MCCC302: MANAGEMENT OF SMALL BUSINESS/MOOC’S
Marks: 100 Duration: 60
Hrs.

COURSE OBJECTIVES
The course aims to impart in-depth knowledge of organizational and financial
framework for small businesses.

COURSE OUTCOMES: After completion of this course, the students should be

able to:

CO1: Explain the major concepts in the functional areas of accounting, marketing,
finance, management, and economics related to small business enterprises.
CO2: Evaluate the legal, social and global environment of business.
CO3: Apply knowledge of business concept and functions in an integrated manner.

COURSE OUTLINE

Unit I: Basics of Small Business Enterprise

Small Business – Definition, features, role of small business in economic

development, Reasons for establishing small business, Characteristics of
successful small businessman, Advantages and disadvantages of small business,
Reasons for failure of small business, Difference between small and large
business units.

Unit II: MSMEs

Definition, Characteristics, scope and significance of cottage, small and medium
industries, Role of MSMEs , Government Policies and Development of MSMEs,
Reservation of items for MSMEs, Problems of MSMEs.

Unit III: Institutions Supporting MSMEs

Central, State and other institutional support for MSMEs, Technological
upgradation and institutional facility for MSME, Incentives and subsidies.

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Unit IV: Management of Small business

Production Management, Financial management, Marketing management,
Personnel management in small business enterprises.

Unit V: Global Opportunities

Small enterprises in international business, Role of S H Gsin Micro Enterprises,
Role of NGO in MSMEs.

SUGGESTEDREADINGS:
1. Desai,Vasant,–Management of Small-scale industries
2. Farooqui,Q.H.–Small and Cottage Industries in India
3. Shukla,M.B.–Entrepreneurship and Small Business Management
4. Singh,N.–Scientific Management of Small-Scale Industries
5. Commissioner, Small-Scale Industries, Govt. of India–Annual Report
6. Small-Scale Industries Corp., New Delhi–Annual Report
7. State Financial Corporations–Annual Report
8. SIDBI–Annual Report
9. Indian Investment Centre, New Delhi–Various Publications.

***

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Master of Commerce (CBCS)

Semester-III Major Elective (Accounts Group)-1
Course MCEC01: ACCOUNTING INFORMATION SYSTEM
Marks: 100 Duration: 60 Hours

Objective:
The course objective is to provide a critical understanding of Accounting Information
Systems (AIS) including AIS application subsystems, such as revenue, payment, payroll,
and production cycles that will enable students to develop skills that will help them to
practice the course in an effective manner.
Course Outcomes: After completing the course, the student will be able to:
CO1: Explain basic concepts of Accounting Information Systems, business processes
and understand the role of Accounting Information Systems in businesses and
organizations.
CO2: Prepare and use information systems documentation techniques to understand and
document information system.
CO3: To know importance of control mechanisms related to AIS.
CO4: Pass on skills of advance technologies in Accounting Information System.
CO5: Be up to date on contemporary issues in Accounting Information System.
Contents:
Unit I-Overview of Accounting Information Systems: Introduction to accounting
information system; Theoretical foundations of AIS; Introduction to transaction
processing; AIS development strategies. Tools used in systems analysis and design flow
charts and decision models; Input output design Gant charts; PERT -CPM Models.

Unit II-Accounting Information System Cycles: Hierarchy of systems; System

description; Systems model of an information processing system; Revenue cycle;
Expenditure cycle – Purchase and cash disbursement procedures; Payroll processing and
fixed asset procedures; Conversion cycle; Financial reporting and management reporting
systems; General ledger and reporting cycle; Interface of accounting information and
management system; Organization of accounting information System.

Unit III-Controls and Audit in Accounting Information System: Prevalence,

Prevention and Detection of Fraud in AIS; Information system control for system
reliability, information security, confidentiality, integrity, and availability; Auditing
computer-based information system- input control, processing control, output controls.

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Unit IV-Advanced Technologies in Accounting Information: Data processing modes

and strategies, Database management systems, REA approach to database modelling,
Enterprise resource planning (ERP) systems; Electronic commerce system; Applying
XBRL in AIS; Financial reporting and management reporting systems.

Unit V-Emerging technologies: Cloud accounting system (XERO); Visual analytics

software (SAS VA); Other Emerging technologies.
Note: Relevant software will be used for pedagogical purpose. Evaluation of practical
exercise (if any) using software will be part of internal assessment.

Readings (Unit wise):

5. Bagranoff, Nancy A., Moscove, Stephen A., &Simkin, Mark G.
(2005).Core Concepts of Accounting Information Systems.John Wiley &
Sons Edition.- Unit(s) – II.
6. Hall, James A. (2015).Accounting Information System.Cengage
Publication.- Unit(s) – III, IV.
7. Hurt, Robert L. (2012). Accounting Information Systems: Basic Concepts
and Current Issues.McGraw Hill. - Unit(s) – I, IV.
8. Robinson, Leonardo A., Davis, James R. & Alderman, C. Wayne
(1990).Accounting Information Systems: A cycle Approach.Wiley.-
Unit(s) – I, II, III.
9. Romney, Marshall B., &Steinbart, Paul John (2014). Accounting
Information Systems. Pearson Education Limited. - Unit(s) – II, III, IV.
10. Turner, Leslie Weickgenannt, Andrea, B. & Copeland, Mary, Kay
(2016).Accounting Information Systems: Controls and Processes.Wiley. -
Unit(s) – IV.
Note: Latest edition of readings may be used
***

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.

Facilitating the achievement of Course Learning Outcomes

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Unit Course Learning Outcome Teaching Assessment Tasks

No. and
Learning
Activity
Ability to explain basic concepts of Accounting Lecture/lab. Class participation, Presentation,
I. Information Systems, business processes and Practical’s, Viva/ test, End Semester
understand the role of Accounting Information Exam
Systems in businesses and organizations.
Ability to Prepare and use information systems Lecture/lab. Class participation, Presentation,
II. documentation techniques to understand and Practical’s, Viva/ test, End Semester
document information systems. Exam

Ability to know how Accounting Information Lecture/lab. Class participation, Presentation,

III. Systems are used to record and enable business Practical’s, Viva/ test, End Semester
processes and transaction processing. Exam

Ability to use advance technologies in accounting Lecture/lab. Class participation, Presentation,

IV. information system. Practical’s, Viva/ test, End Semester
Exam

Ability to use emerging technologies (XERO), visual Lecture/lab. Class participation, Presentation,
V. analytics software (SASVA) and other emerging Practical’s, Viva/ test, End Semester
technologies. Exam

***

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Master of Commerce (CBCS)

Semester-III Major Elective (Accounts Group)-2
Course MCEC02: STRATEGIC COST ANALYSIS AND PERFORMANCE
EVALUATION
Marks: 100 Duration: 60 Hours

Objective: This course aims to provide students with the knowledge and analytical skills
necessary to use accounting cost information as a basis for formulating and evaluating
corporate strategies.
Course Outcomes: After completing the course, the student will be able to:
CO1: Describe strategic cost analysis techniques and apply these techniques for
performance evaluation and managing a profitable and competitive enterprise.
CO2: Explain the concept of target costing, life costing techniques, and Kaizen costing.
CO3: Comprehend strategic decision using techniques in various spheres of
organizational operations.
CO4: Know the price setting strategies and their implementation in terms of preparing
of activity-based budgets in comparison traditional budgets.
CO5: Understand the management of JIT system and decision making under constraints.

Contents:
Unit I-Cost Management: Nature; Cost management system; Strategic cost
management (SCM); SCM and strategy; Components of SCM.
Cost Control and Cost Reduction–basics, process, methods and techniques of cost
reduction programme. Activity-Based Management [ABM]- concept and uses;
Relationship between activity - based costing and ABM; Operational ABM and Strategic
ABM; Techniques of ABM; Implementation steps in ABM.

Unit II-Life Cycle Costing: Meaning and benefits; Product Life Cycle and pricing
decisions; Life Cycle Budgeting. Target Costing: Concept; Target costing and target
pricing; Key principles of target costing; ABC and target costing; Target costing process;
Market driven costing, product level costing, component level costing; Chained target
costing; Target costing and cost management; Role of value engineering in target costing.

Unit III-Kaizen Costing: Meaning; implementation steps in kaizen costing; Target

costing and kaizen costing; General kaizen costing and item specific kaizen costing;
Bench marking.

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Total Quality Management(TQM): Meaning and characteristics; Types of quality costs;

Traditional and modern view of quality, measuring quality costs; Reporting quality costs;
Success factors for TQM; Implementing TQM; Quality cost information and managerial
decision making.

Unit IV-Pricing Strategies: Factors influencing pricing decisions; Short run Vs. long
run pricing strategy; Cost-based pricing; Economic approach to pricing; Pareto analysis
in pricing decisions; Cost-plus/Mark-up pricing; Return on investment pricing ; Return
on net-worth pricing; Evaluation of different pricing methods; Pricing a new Product;
Sensitivity analysis in pricing decisions; Monopoly pricing vs. competitive pricing;
Bottom line pricing. Activity-Based- Budgeting (ABB); ABB and traditional budgeting;
ABB Process; Capacity utilization; Role of ABB in cost management.

Unit V-Productivity and Business Process Re-Engineering (BPR): Measuring

productivity; Partial productivity measurement; Total productivity measurement;
Measuring changes in activity and process efficiency; Productivity in service firms and
not-for-profit organizations; Process reengineering (PR)- concept, importance; Issues in
PR. Value chain analysis- Concept, value chain linkages; internal linkages; Supplier
linkages; Customer linkages; Role of value-chain in decision analysis.
Just-In-Time (JIT) Inventory Management: Traditional (push) approach to inventory
management; JIT (Pull) Approach; JIT purchasing; JIT and quality control; JIT and cost
management; Performance evaluation in JIT environment.
Theory of Constraints (TOC)- concept; Operational measures; Steps for improving
performance; Internal constraint; External constraint; TOC and cost management; Uses of
TOC; ABC and TOC.

Readings (Unit wise):

1. Blocher, Edward J., Chen, Kung H., Cokins, Gary & Lin, Thomas W.
(2006).Cost Management: A Strategic Emphasis. McGraw Hill Education (India)
Ltd.Unit(s) - II, III.
2. Eldenburg, Leslie G. & Wolcott, Susan K. (2010).Cost Management. John
Wiley and Sons.Unit(s) – IV.
3. Hansen, Don R. &Mowen, Maryanne M. (2005).Cost Management, Accounting
and Control. Cengage Learning (India) Ltd.Unit(s) – IV.
4. Hilton, Ronald W., Maher, Michael W. &Selto, Frank A. (2004).Cost
Management: Strategies for Business Decisions. McGraw Hill Irwin.Unit(s) –
IV.

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5. Lal, Jawahar (2016). Strategic Cost Management.Himalaya Publishing

House.Unit(s) - I, II, III.
6. Shank, John K. &Govindarajan, Vijay.(2008). Strategic Cost Management.The
Free Press.Unit-VI
Note: Latest edition of the readings may be used.
***

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes
Unit Course Learning Outcomes Teaching and Assessment Tasks
No. Learning Activity
Ability to describe Strategic cost analysis techniques Theory/ numerical Class participation,
I. and apply these techniques for performance evaluation with examples Presentation, test, End
and managing a profitable and competitive enterprise Semester Exam
Ability to Explain the concept of Target costing , life Theory/ numerical with Class participation,
costing techniques, and Kaizen costing to manage examples Presentation, test, End
II. overall quality of all processes through techniques of Semester Exam
Total Quality Management
Ability to Formulate Price setting strategies Theory/ numerical with Class participation,
implementation and preparing Activity based budgets examples Presentation, test, End
III. while comparing it with traditional budgets Semester Exam

Ability to Formulate Price setting strategies Theory/ numerical with Class participation,
implementation and preparing Activity based budgets examples Presentation, test, End
IV. while comparing it with traditional budgets Semester Exam

Ability to Manage JIT system and decision making Theory/ numerical with Class participation,
under constraints. examples Presentation, test, End
V.
Semester Exam

***

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Master of Commerce (CBCS)

Semester III – Major Elective – Finance Group

Course MCEC: SECURITY ANALYSIS AND PORTFOLIO

MANAGEMENT
Marks: 100 Duration: 60 Hours
.

Objective: To equip the students with essential tools, techniques, models and
investment theory necessary for analyzing different types of securities, making
sound investment decisions and optimal portfolio choice.

Course Outcomes: After successful completion of this course the student should be able
to:
CO1: Understand the environment of investment and risk return framework.
CO2: Analyse bonds in terms of valuation, yields and risks as well as build up immunized
bond portfolio.
CO3: Analyse equity shares using different approaches and models.
CO4: Construct, analyze, select and evaluate portfolios along with a deep
understanding of Capitalmarket theory and associated models.
CO5: Understand and analyse futures and options, use various options trading
strategies and criticallyexamine various innovations in derivatives market.

Contents:

Unit I-Introduction: The Investment environment, various investment alternatives and

risk return trade off; Investment decision process; Risk aversion; Types of investors; Risk-
Return analysis and impact of taxes and inflation; Types and sources of returns and risks
and their measurement; Diversification and Hedging; Socially responsible investing;
Ethical investing and other contemporary issues in investment management.

Unit II-Analysis of Fixed Income Securities: Bond fundamentals; Types of bonds;

innovations in bond market; Valuation of bonds; Bond yields (Yield to Maturity, Yield to
Call, and Realized Annual Yield); Bond price- yield relationship; Bond convexity; Malkiel
Bond Theorems; Risks in bonds- interest rate risk, price risk, reinvestment rate risk,
inflation risk, default risk; Analysis of risks in bonds- Bond Duration, Modified duration
and their measurement; Bond portfolio management including immunized bond portfolio.

Unit III-Equity Analysis: Approaches to security valuation; Fundamental Analysis-

Economy, Industry, Company Analysis ( EIC framework); Equity Valuation Models (
DDM, P/E Ratio model and Free Cash Flow Valuation approach); Forecasting P/E ratio.
Technical Analysis – basic premise and Dow theory; types of charts and Chart patterns;
Moving average analysis; Market indicators and sock specific indicators; Odd lot theory;

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Efficient market hypothesis (EMH); Forms of market efficiency and their implications;
Tests of different forms of market efficiency; Assumption of Investor‘s rationality and its
critique; Behavioural Finance- Prospect theory and behavioural biases such as Framing,
Mental accounting, Regret avoidance.

Unit IV-Portfolio Analysis, Selection and Management: The concept and significance of
portfolio; Calculation of portfolio return and risk; Risk aversion and capital allocation to
risky assets and risk free asset; Optimal risky portfolio; Optimal complete portfolio;
Markowitz portfolio selection model; Sharpe‘s single Index Model and optimal portfolio
construction; Capital market theory- Capital market line (CML) and concept of market
portfolio; Tobin‘s separation Theorem; Capital Asset Pricing Model (CAPM) and its
extensions; Stock market anomalies (Size effect, Value effect, Seasonality effect,
Overreaction effect); Arbitrage Pricing Theory and Multifactor Asset Pricing Models
including Fama French Five factor model); Active and Passive portfolio management;
Investment strategies- value investing, momentum and
contrarian strategies; Portfolio performance evaluation (Sharpe index, Treynor
Index, Jensen‘s alpha, Information ratio and Fama‘s decomposition measure).

Unit V-Financial Derivatives: Futures- features, types and payoffs; Pricing of financial
futures (Cost of carry model); Options- features, types, styles, payoffs and valuation using
Black and Scholes Model; Put call parity principle; Options trading strategies- bull spread,
bear spread, straddle and butterfly spread; Exotic options and other innovations in
derivatives market.

Note: Some case studies related to above topics are

required to be discussed. Readings (Unit Wise):

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit No. Course Learning Outcomes Teaching and Learning Assessment Tasks
Activities
Explain investment decision process, Lectures, Class Class participation,
various types of investors as well as Discussions using real life Assignment/ Case studies/
I. calculate various types of risks and examples from newspapers Projects, Mid semester
returns. and web sources and examination/ End semester
analysis of Case Studies examination.

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Calculate value and yields of bonds and Lectures, Class Class participation,
analyse them in terms of valuation, yields Discussions using real life Assignment/ Case studies/
II. and risks. examples from newspapers Projects, Mid semester
and web sources and examination/ End semester
analysis of Case Studies examination.
Determine value of equity shares using Lectures, Class Class participation,
different approaches and models as well as Discussions using real life Assignment/ Case studies/
III. explaining various behavioural biases. examples from newspapers Projects, Mid semester
and web sources and examination/ End semester
analysis of Case Studies examination.
Calculate portfolio risk and return, Lectures, Class Class participation,
construct portfolios and explain capital Discussions using real life Assignment/ Class test/
IV. market theory. examples from newspapers Case studies/ Projects, End
and web sources and semester examination.
analysis of Case Studies
Explain financial derivatives, analyse Lectures, Class Class participation,
various options trading strategies and Discussions using real life Assignment/ Class test/
critically examine various innovations in examples from newspapers Case studies/ Projects, End
V. derivatives market. and web sources and semester examination.
analysis of Case Studies

***

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Master of Commerce (CBCS)

Semester III – Major Elective – Finance Group

Course MCEC10: FINANCIAL INSTITUTIONS AND MARKETS

Marks:100 Duration: 60 Hrs.

Objective: The purpose of this course is to equip students with an understanding of the
financial system, its constituents, the principles on which it operates, inter linkages,
regulatory concerns, and implications for society &policy formulation.

Course Outcomes: After doing this course, students should be able to:

CO1: Understand the working of financial institutions and markets both

individually and as an interlinkedsystem.
CO2: Understand the factors affecting interest rates and yield curve and the
importance of change in interest rates for all constituents of the financial system
CO3: Understand the organization, role, functioning and need for regulation of
different types of financial markets and the implications of the same on society.
CO4: Understand the organization, role, functioning and need for regulation of
different types of non- depository institutions like mutual funds, pension funds,
insurance, venture capital, private equity and hedge funds and the implications of
the same on society.
CO5: Critically analyze the pivotal role of banking in a financial system and the
reasons for it being among the most tightly regulated industries in the world.
CO6: Understand the impediments to financial inclusion and critically evaluate
different ways of developing sustainable financial inclusion. Also critically
analyses the working of the micro finance industry.

Contents:

Unit I – Introduction: Overview of financial markets and financial instruments; Role of

financial institutions, depository and non-depository institutions; Consolidation &
competition among financial institutions; Financial conglomerates.
Overview of the Indian financial system including financial sector reforms;Other
contemporary issues in finance.

Unit II- Interest Rate: Loanable Funds Theory, economic forces affecting interest rates,
factors affecting yield differentials of debt instruments; Term structure of interest rates:
Pure Expectations Theory, Liquidity Premium Theory, Segmented Markets Theory &
Preferred Habitat Theory, Yield Curve.

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Unit III- Financial Markets: Money markets-organization, economic role, instruments &
regulation; Capital Markets- Primary & secondary markets and their organization; Different
types of market structures, short selling and its implications, buying on margin; Stock
market indicators, their methods of computation and implications of the same; Security
market regulation and stability.

Unit IV- Non Depository Institutions: Mutual Funds - Types of mutual funds schemes,
ETFs, Expenses associated with mutual funds; An overview of Indian Mutual Funds
Industry; Hedge funds, venture capital funds, private equity funds and regulation.
Pension Funds- Issues in saving for retirement & role of the financial system; Defined
benefit & defined contribution pension plans, Pension funds as financial intermediaries and
their regulation; An overview of Indian pension fund industry including National Pension
System.

Unit V - Financial Inclusion: Concept of financial inclusion; Challenges involved in

measuring financial inclusion; Impediments to financial inclusion; Role of financial
inclusion in reducing poverty and income inequality, evidence based examples of policies
to support healthy and sustainable financial inclusion.
Micro finance and its relevance; Challenges faced by the micro finance industry; Change in
the sources of funding of the micro finance institutions; Critical evaluation of the working
of the micro finance industry, the problem of mission drift.

Readings (Unit wise):

Adams, D. &Vogel, R.(2014).Microfinance approaching middle age.

Enterprise Development andMicrofinance.
Unit(s) - V
Annual Report. Insurance Regulatory and Development Authority.
Unit(s)-IV
Annual Report. Pension Fund Regulatory and Development Authority.
Unit(s)-IV
Annual Report. Securities and Exchange Board of India.
Unit(s)-IV
Demirguc-Kunt, A. (2014). Presidential Address: Financial Inclusion. Atlantic Economic
Journal.
Unit(s)- V
Fabozzi, F., Modigliani, F. & Jones, F. (2013).Foundations of Financial
Markets and Institutions. Pearson.
Unit(s)- III
Kidwell, D., Blackwell, D., Whidbee, D. & Sias, R. (2016). Financial
Institutions Markets andMoney.Wiley.
Unit(s)- III and V
Kohn, M. (2004). Financial Institutions and Markets. Oxford University Press.
Unit(s)-IV

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Department of Commerce, KMC Language University, Lucknow

Madura, J. (2014). Financial Markets and Institutions. Cengage.

Unit(s)- I, II and IV

Mishkin, F.S. (2015). The Economics of Money Banking and Financial Markets. Pearson.
Unit(s)- II
Mohan, R. & Ray, P. (2017). Indian Financial Sector: Structure, Trends
and Turns. IMF WorkingPapers.
Unit(s)-I
Patil, R.H. (2006). Current State of the Indian Capital Market. Economic and Political
Weekly.
Unit(s)- III
Ram Mohan, T.T. (2016). Public Sector Banks Are Adrift. Economic and
Political Weekly. Report onTrend and Progress of Banking in India.
Reserve Bank of India.
Unit(s)-V
Speeches, Reserve Bank of India.
Unit(s)-V

Note: Latest edition of the

readings may be used. Teaching
Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching and Learning Activity Assessment Tasks
No.

Understand the role of different Pre reading, class discussion and internet Class participation,
depository and non-depository resources Assignment
I. financial institutions and the inter Individual/Group, Mid
linkages between them. Semester Exam/End
Semester Exam
Understand the determination of Pre reading, Class discussion with strong Class participation,
interest rates and its relevance for all theoretical underpinning, examples from Assignment
II. financial institutions, markets and real life through newspapers and internet Individual/Group, Mid
instruments. resources Semester Exam/End
Semester Exam

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Department of Commerce, KMC Language University, Lucknow

Understand the relevance and Pre reading, Class discussion, examples Class participation,
working of different types of financial from real life through newspapers and Assignment
markets, reasons for regulating them internet resources. Case studies of Individual/Group, Mid
III.
and challenges associated with the prominent stock market scandals Semester Exam/End
same. involving Harshad Mehta and Ketan Semester Exam
Parikh.
Understand the relevance, working Pre reading, Class discussion, examples Class participation,
and need for regulation of different from real life through newspapers and Assignment
IV. types of non-depository financial internet resources. Case studies. Individual/Group, Mid
institutions, their impact on the Semester Exam/End
financial system and society at large. Semester Exam
Critically evaluate financial inclusion Pre reading, Class discussion, examples Class participation,
measures taken the world over and from real life through newspapers and Assignment
V.
analyze the working of the micro internet resources. Case studies. Individual/Group, End
finance industry. Semester Exam
***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS)

Semester III – Major Elective (International Business)
Course MCEC17: INDIA’S FOREIGN TRADE AND INVESTMENT

Marks: 100 Duration: 60 Hrs.

Objective: The objective of this course is to acquaint the students with structure
and policy framework ofIndia‘s foreign trade and investments.

Course Outcomes: The successful completion of this course shall enable the student:

CO1. To make the students understand India‘s position in the international

paradigm of business andtrade.
CO2. To equip the students to critically evaluate the India‘s foreign trade
policy and it‘s economicrelations.
CO3. To make students realize the role of Indian government in promoting India‘s foreign
trade.
CO4. To develop the skills among students to anticipate various regulatory and
legal aspects related toIndia‘s foreign trade.

Contents:
Unit I - Introduction to India’s Foreign Trade and Investment: History and
introduction to foreign trade, pattern and structure of India‘s foreign trade; Promotional
measures in foreign trade by Indian Government, India‘s trade in service; Terms of trade;
India on the world trading map; Analysis of thrust export products and markets; Regulatory
bodies in India dealing with foreign trade; India‘s foreign investment policy and flows:
India as an investment destination; India‘s investments abroad – Indian joint ventures in
foreign countries and their operations. Recent trends in India's foreign trade.

Unit II - Foreign Trade Policy and Economic Relations: Policy making body and
regulatory framework; Bilateralism and multilateralism in India‘s trade relations; India‘s
trade and economic relations with EU and other regional groupings; India and regional
economic cooperation in South Asia; India‘s bilateral investment treaties and DTAAs
(Double Taxation Avoidance Agreements); Future of India's trade policy; LERMS,
convertibility of rupee - partial and full convertibility; Second generation reforms.

Unit III - Export Promotion Measures and Institutional Arrangements: Export

promotion measures and schemes; Export incentives; EXIM bank of India; EXIM policy;
Export and trading houses, Import facilities for exports; Export Processing/Special
Economic Zones (EPZs/SEZs) and 100% EOUs - Policy framework and operational aspect.
Infrastructure support - Transportation and warehousing infrastructure, Indian ports and
shipping system; Foreign trade finance and insurance; Sources and schemes of foreign trade
finance;
Unit IV - Export Development Authorities- Agricultural and Processed food

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Department of Commerce, KMC Language University, Lucknow

products Export Development Authority (APEDA); Marine Products Export

Development Authority (MPEDA); Federation of Indian Export Organisations
(FIEO); H S Classification.

Unit V - Foreign Exchange Facilities and Regulations: Foreign exchange

facilities and exchange rate mechanism; Regulatory framework - FEMA and its
objectives and provisions; other acts and regulations.

Readings (Unit wise):

Ministry of Commerce, Export Import Policy, Government of India, New Delhi.

Unit(s) - I, III Ministry of Commerce, Handbook of Procedures, Vols. I and II,

Government of India, New Delhi.

Unit(s) -II, IV & V

Economic Survey– Compiled by the Government of India, Ministry of Finance,

Department of Economic Affairs – Latest Edition.
Unit- III & V

Additional readings:
Customs and Excise Laws, Various issues.
Meier, G.M. Trade Policy and Development, in Scott Maurice and Deepak
Lal, Public Policy andEconomic Development – Essays in Honour of lan
Little, Oxford.
Nayyar, Deepak. Foreign Trade Sector, Planning and Industrialisation in India,
in Terance J. Byres, TheState Development Planning and Liberalisation in
India, Delhi, 1997. Department of Commerce, University of Delhi 70
Nayyar, Deepak. India‘s Export Performance 1970-85, Underlying Factors and Constraints,
in Robert
E.B. Lucas and Gustav F. Pipanek (ed.), Indian Economy Recent
Development and Future Prospects, New Delhi.

Note: Latest edition of the readings may be used Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.

Facilitating the achievement of Course Learning Outcomes

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Unit Course Learning Outcomes Teaching and Assessment Tasks

No. Learning Activity

Developing an understanding of India‘s Class participation, Assignment

Lecture sessions,
I. position in the international paradigm of Individual/Group, Mid Semester
class discussion.
business and trade. Exam/ EndSemester Exam

Lecture sessions;
Appreciating the importance and concept Class participation, Assignment
Class discussion;
II. of India‘s foreign trade policy and it‘s Individual/Group, Mid Semester
Presentations by
economic relations. Exam/ EndSemester Exam
students
Understanding the meaning importance of Class participation, Assignment
Lecture sessions;
III. role of Indian government in promoting Individual/Group, Mid Semester
Class discussion
India‘s foreign trade. Exam/ EndSemester Exam

Understanding the meaning and Class participation, Assignment

Lecture sessions;
IV understanding of various export Individual/Group, Mid Semester
Class discussion
development authorities Exam/ EndSemester Exam
Lectures sessions;
Appreciating the role of various regulatory Class participation, Assignment
Case studies;
V. and legal aspects related to India‘s foreign Individual/Group, Mid Semester
Presentation by
trade. Exam/ EndSemester Exam
students

***

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Semester III

Major Elective (International Business)

Course MCEC18: EXPORT MARKETING

Marks: 100 Duration: 60 Hrs.

Objective: The aim of this course is to demonstrate an understanding of export marketing

as a managerial challenge and acquaint students of procedural aspects of export marketing
Course Outcomes: The successful completion of this course shall enable the student to:
CO1: Envisage export marketing challenges and opportunities and
developing an export marketingstrategy.
CO2: Understand foreign consumer behavior and prepare export market plan.
CO3: Understand the product and pricing decisions for export marketing and
describe methods of export pricing.
CO4: Explore the foreign markets and locate foreign customers.
CO5: Describe export documentation, cargo insurance and manage export operations .
CO6: Understand the role of export marketing facilitators for in foreign trade.

Contents:

Unit I- Basics of Export Marketing: Nature and role of export marketing; India‘s Export
marketing challenges and opportunities; Domestic vs. export marketing, exporting through
internet, prospects and challenges by Indian exporters; Determination of export
performance, export marketing and export performance, development of export marketing
strategy.

Unit II- Developing Export Market Plan: Nature and role of export marketing plan,
analysis of export marketing competition, export marketing research and understanding of
foreign customer buying behavior, preparing products for export and service exports,
export promotion and advertising; Overseas market research- Factors influencing selection
of foreign market; Product planning, development; distribution channels; Warehouse;
Promotion of product.

Unit III- Product and Pricing Decision in Export Marketing: Product-related decisions:
Panning, branding, packaging, labelling and marking; Price-related decisions- Factors
determining export price; Strategies of pricing; Methods of export pricing

Unit IV- Exploring Export Markets and Locating Customers: Making contacts and
business travel abroad, obtaining export licenses and collecting export documents, export
packaging and marking, shipping abroad and receiving payments; Barter trading- Counter
purchase, switch trading, clearing agreement and buyback barter, export regulations and tax
incentives.

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Unit V- Managing Export Operations: International shipping, export packing and

marking, export documents, export and import restrictions, cargo insurance, customs
brokers and freight forwarders
Suggested Readings:

Albaum, G. & Duerr, Edwin (2011). International Marketing and Export

Management. PearsonEducation. India.

Unit(s) - I, II, III, IV, V

Jain, S.C. (2008). International Marketing Management, CBS Publishers & Distributers
Pvt. Ltd.

Unit(s) - I, II, III, IV, V

Ministry of Commerce, Export Import Policy, Government of India, New Delhi.

Unit(s) - V

Ministry of Commerce, Handbook of Procedures, Vols. I and II, Government of India, New
Delhi.

Unit(s) - IV, V

Zou, S., Kim D. & Cavusgil, T. (2009). Export Marketing Strategy:

Tactics and Skills that work. Business expert Press.

Unit(s) - IV, V

Note: Latest edition of the

readings may be used. Teaching
Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

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Department of Commerce, KMC Language University, Lucknow

Unit Course Learning Outcomes Teaching and Assessment Tasks

No. Learning Activity

I. Explain nature and scope of export marketing Lecture sessions and Class participation, Assignment
and measure export market performance. case study discussions Individual/Group, Mid Semester
Exam/ End Semester Exam
II. Analyse export market competition and Lecture sessions and Class participation, Assignment
develop export marketing plan. case study discussions Individual/Group, Mid Semester
Exam/ End Semester Exam
III. Explain product and pricing decisions in Lecture sessions and Case Study Discussion,
export market and foster strategies for export case study discussions Assignment
pricing. Individual/Group, Mid Semester
Exam/ End Semester Exam
IV. Explore export markets to locate foreign Lecture sessions and Class participation, Assignment
customers and explain export regulations and case study discussions Individual/Group, Mid Semester
incentives of foreign markets. Exam, End Semester Exam

V. Describe export marketing operations and Lecture sessions, Case Study Discussion,
explain international shipping and cargo presentations by Assignment
insurance. students Individual/Group, Mid Semester
Exam/ End Semester Exam
***

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Department of Commerce, KMC Language University, Lucknow

Semester Exam
Demonstrate the procedure for examining Theory supported with Class participation,
financial viability of capital expenditure plans companies‘ case Assignment
undertaken by Multinational companies and their examples Individual/Group, Mid
II. implications on the parent and subsidiary Semester Exam/ End
companies along with risk in financial decision Semester Exam
making
Analyse the issues related to various finance Class discussion and Case Study
functions of MNCs and international transfer presentation Discussion,
pricing Assignment
III.
Individual/Group, Mid
Semester Exam/ End
Semester Exam
Explain the translation, transaction, economic Case based class Class participation,
exposure to exchange rate changes and various discussion Assignment
IV. kind of foreign exchange risks along with Individual/Group, Mid
techniques of hedging these risk Semester Exam/ End
Semester Exam
Evaluate the portfolio management techniques Project and class Case Study
and risk management in international investment presentation Discussion,
Assignment
V.
Individual/Group, Mid
Semester Exam/ End
Semester Exam
***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce Semester III

Major Elective -HRM Group-1

Course MCEC05: HUMAN RESOURCE DEVELOPMENT

Marks: 100 Duration: 60 Hrs.

Objective: The objective of this course is to build a critical perspective of

human resource development(HRD) in an organizational, national and
international context.

Course Outcomes: After completing this course the students will be able to:

CO1: Build an understanding, perspective and appreciation for HRD as

discipline, process and activity. CO2: Critically evaluate the exiting theoretical
edifice of HRD in order to draw a sketch of HRD relevant in present times.
CO3: Develop skills to assess need for HRD intervention, design learning and
development programs and evaluation of HRD programs.
CO4: Develop a perspective to understand organizational dynamics and learning
challenges possessed byorganizational and social complexities.
CO5: Integrate human with technology and other emerging realities in order to
understand how theoryunfolds itself in present world of practice.

Contents:
Unit I-Introduction to Human Resource Development: Historical perspective,
emergence of HRD, conceptualizing critical HRD; Contemporary realities and future of
HRD; Andragogy and life-longlearning.

Unit-II- Theoretical approaches to Human Resource Development: Social capital

theory, learningnetwork theory, relevance of systems theory to HRD, human capital theory
and screening theory of HRD.

Unit III-Human Resource Development Process: Identifying HRD needs; Designing

and developingeffective HRD programs; Evaluating effectiveness of HRD Programs; HRD
interventions.

Unit IV- Integrating learning with work: Theories of learning, trends in workplace
learning, learning interventions; Transfer of learning; Strategic learning and leadership;
Learning organizations and organizational learning.

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Unit V-Human Resource Development Trends: New ways of working and employability;
Coaching, mentoring and management of performance; Virtual HRD; Workforce diversity
and HRD.

Readings (Unit wise):

Bandura, A. (2018), Towards a psychology of Human Pathways and Reflections,

Perspectives on Psychological Science, 13(2)130-136

Unit(s) - IV

Bennet, Elisabeth E. (2014). Introducing New Perspectives on Virtual Human

Resource Development
Advances in Developing Human Resources. 16(3) 263 –280

Unit(s) - V

Cast, C. (2018). 6 ways to take control of your career development if your

company does not care about it, Harvard Business review, web article 1-4
Unit(s) - V

Cho, Y. & Egan, T. M. (2009). Action Learning Research and Conceptual Framework.
Human ResourceDevelopment Review 8, 431-462

Unit(s) - II & V

Mankin, D., (2009). Human Resource Development, Oxford University Press Chapter- 4, 6,
7, 9

Unit(s) - III & IV

McLean, Gary N., McLean L. (2001). If we can‘t define HRD in one country, how can we
define it in aninternational context? Human Resource Development International, 4(3),
313–326.

Unit(s) - V

Poell, Rob F., Tonette S. Rocco and Gene L. Roth Lee, M. (2015). The
Routledge Companion to Humanresource Development, Chapter -1, 12-15.

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Department of Commerce, KMC Language University, Lucknow

Unit(s) – I & II

Rao, T.V., (2005). Future of HRD, Macmillan Publishers India. Chapter 1 & 6
Unit(s) - I &V

Schultz, Theodore W. (1961). Investment in Human Capital. The American

Economic Review. 51 (1): 1–17.

Unit(s) - I

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching and Learning Assessment Tasks

No. Activity

Class participation,
presentation,
Analyze the understanding, perspective and Mode of interaction
Individual/Group
I. appreciation for HRD as discipline, process would be lecturing
Assignment, mid semester
and activity. followed by discussion
examination/ End semester
examination.

Class participation,
Mode of interaction
presentation,
Explain the exiting theoretical edifice of HRD would be lecturing and
Individual/Group
II. in order to draw a sketch of HRD relevant in critical appreciation of
Assignment, mid semester
present times. existing theoretical
examination/ End semester
framework
examination

Class participation,
Role plays, case
Explain the need for HRD intervention, design presentation,
discussion using
III. learning and development programs and Individual/Group Assignment,
and ragogical perspective,
evaluation of HRD programs. mid semester examination/
case discussion
End semester examination

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 Department of Commerce, KMC Language University, Lucknow

Class participation,
presentation,
Analyze organizational dynamics and learning
Case discussion, group Individual/Group
IV. challenges possessed by organizational and
activity Assignment, mid semester
social complexities.
examination/ End semester
examination

Class participation,
presentation,
Analyze the Integration of human with
Presentation, discussion, Individual/Group
V. technology in order to understand how theory
lecturing Assignment, mid semester
unfolds itself in present world of practice.
examination/ End semester
examination
***

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Department of Commerce, KMC Language University, Lucknow

Master of CommerceSemester III

Major Elective: HRM Group-2

Course MCEC06: STRATEGIC HUMAN RESOURCE

MANAGEMENT
Marks: 100 Duration: 60 Hrs.

Objective: This paper is designed to develop theoretical understanding and

appreciating the relationshipbetween management of people with organization‘s
strategic goals and objectives.

Course Outcomes: After completing this course the students will be able:

CO1: To develop a perspective of Strategic Human Resource Management and

be able to distinguish thestrategic approach to human resources from the
traditional functional approach.
CO2: To align the HR strategy with overall corporate strategy and to apply
functional strategies of HR. CO3: To develop a theoretical base through existing
research in the domain of SHRM and its practice. CO4: To link HR with firm
performance and evaluate HR effort.
CO5: To provide an overview of contemporary issues related to SHRM and its unfolding
areas in future.

Contents:
Unit I-Introduction: Evolution of Strategic Human Resource Management (SHRM); HR,
SHRM & Corporate Strategy; Challenges in SHRM; Resource based view of a firm;
Investment perspective of SHRM; HR architecture; HR competencies.

Unit II-HR Strategies: Importance of HR in strategy formulation, Strategic approach to

HR functions (planning, acquisition, training, development, reward and compensation);
Managing workforce diversity.

Unit III- SHRM in Practice: Identifying strategic positions; Managing employee relations
- Unions and strategic collective bargaining; Strategic change, Restructuring and SHRM;
Employee engagement and well-being; Matching culture with strategy; Behavioural issues
in strategy implementation.

Unit IV-SHRM and Business Performance: SHRM for competitive advantage; High
performance work systems and SHRM, HRM and firm performance, Evaluating SHRM
effectiveness, HRM and customer outcomes, HR metrics; HC bridge Framework model.

Unit V- Trends and Issues in SHRM: HR implications of mergers and acquisitions;

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Outsourcing and its HR implications; Human resource strategy in international context;

HRM in developing countries; Technology and HRM, Corporate Ethics, Values and
SHRM; Future of SHRM.

Readings (Unit wise):

Agarwala, T., Strategic Human Resource Management. OUP (Unit II)

Unit(s) - II

Baron, James N. & David, M. Kreps (1999). Strategic Human Resources –

Frameworks For General Managers. Wiley (Chapter 19 for Unit V)

Unit(s) – V

Greer, C.R., Strategic Human Resource Management: A general managerial

approach, Pearson Education. (Unit 1 – Investment Perspective)

Unit(s) – I

Kaufman, Bruce E. (2015).Evolution of Strategic HRM as seen through two

founds books: a 30th anniversary perspective on development of the field.
Human Resource Management, SHRM thirtieth anniversary review. May–June,
54 (3). 389–407

Unit(s) – I

Mello, J. A. (2006) Strategic Management of Human Resources. South Western.

(Chapter 4 for Unit I, Chapter 6 for Unit III & Chapter 10 for Unit IV)

Unit(s) – I & IV

Schuler, R. S. & Jackson, S. E. (2007). Strategic Human Resource Management,

Wiley India. (Chapter 6 for Unit IV & Chapter 22 for Unit V)

Unit(s) – IV & V

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Additional Readings:

Becker, B. & Gerhart, B. (1996). The impact of human resource management on

organizational performance: Progress and prospects. Academy of Management
Journal, 39, 779-812.

Becker, B. E. & Huselid, M. A. (2006). Strategic human resources management:

Where do we go from here? Journal of Management, 32(6): 898–925.

Bhattacharya, M., Gibson, D. E. & Doty, D. H. (2005). The effects of flexibility

in employee skills, employee behaviors, and human resource practices on firm
performance. Journal of Management, 31, 622-640.

Delaney, J. T. & Huselid, M. A. (1996). The impact of human resource

management practices on perceptions of organizational performance. Academy
of Management Journal, 39, 949-970.

Gerard, H. Seijts and Gary, P. Latham (2005). Learning versus Performance

Goals: When Should Each Be Used? Academy of Management Executive, 19(1)
(Feb), 124-131

Huselid, M. A. (1995). The impact of human resource management practices on

turnover, productivity, and corporate financial performance. Academy of
Management Journal, 38, 635-673.

Mark, A. Huselid & Brian, E. Becker (2011). Bridging Micro and Macro
Domains: Workforce Differentiation and Strategic Human Resource
Management. Journal of Management. 37(2), March. 421- 428

Pfeffer, J. (1998). The human equation: Building profits by putting people first.
Harvard Business School Press

Robin, Kramar (2014). Beyond strategic human resource management: is

sustainable human resource management the next approach? International
Journal of Human Resource Management, 25:8, 1069- 1089.

Thomas, C. Powell, Dan, Lovallo and Craig, R. Fox (2011). Behavioral Strategy
- Psychological Foundations of Strategic Management. Strategic Management
Journal, 32(13), 1369-1386

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 Department of Commerce, KMC Language University, Lucknow

Ulrich, David (1996). Human Resource Champions: the next agenda for
adding value and deliveringresults. Harvard Business School Press.

Youndt, M. A., Snell, S. A., Dean, J. W. & Lepak, D. P. (1996). Human

resource management, manufacturing strategy, and firm performance.
Academy of Management Journal, 39, 836-867.

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching and Assessment Tasks

No. Learning Activity
I. Explain the perspective of SHRM and distinguish Lecture & case Participation,
between the strategic approaches to human resources discussion Assignment, &
from the traditional functional approach. presentation, Mid
Semester Exam/ End
Semester Exam
II. Evaluate the relationship of HR strategy with overall Lecture & case Participation,
corporate strategy and craft effective functional discussion Assignment & class
strategies. test/ End Semester
Exam
III. Demonstrate the existing SHRM practices as followed in Lecture & case Participation,
different organizations. discussion Assignment & class
test/ End Semester
Exam
IV. Evaluate HR efforts and link HR with firm performance. Lecture & case Participation,
discussion Assignment &
presentation, Mid
Semester Exam/ End
Semester Exam
V. Explain an overview of contemporary issues related to Lecture & case Participation,
SHRM and its unfolding areas in future. discussion Assignment &
presentation, Mid
Semester Exam/ End
Semester Exam
***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce Semester III

Major Elective: Marketing Group-1

Course MCEC13: ADVERTISING AND SALES MANAGEMENT

Marks: 100 Duration:60 Hrs.

Objective: To develop an in-depth understanding of the modern concepts

and latest techniques ofadvertising, personal selling and sales force
management which is an integral area of marketing.

Course Outcomes: The successful completion of the course shall enable the student:

CO1: To know the basics of marketing communication and the processes.

CO2: To develop an understanding of strategic and tactical level decisions
involved in development ofan advertisement and their application
CO3: To know about possible arrangements for organizing and evaluating advertising
efforts
CO4: To comprehend the ethical issues and social aspects of advertising.
CO5: To understand the process involved in personnel selling, its management
and its implications for relationship development.
CO6: To explain the decisions involved in planning and organizing the sales efforts.
CO7: To explain the decisions involved in sales force management and the related issues

Contents:
Section A: Advertising

Unit I-Communication Basics: Communication and marketing; Communication process;

Communication response hierarchy models; Cognitive processing of communication;
Marketing communication mix; Integrated marketing communication – An introduction;
Advertising - Its importance and nature; Advertising and publicity; Advertising
management process; Advertising objectives; DAGMAR approach; Determination of
target audience and positioning; Advertising budget
– Factors influencing budget decision and methods.

Unit II- Advertising Message and Media Decisions: Creativity and advertising; Creative
process; Creative strategy, creative appeals and execution styles; Copywriting for print,
radio, television and web ad.

Media Decisions –Types of media; Advertising through internet and interactive media;
Developing media plan; Media selection and scheduling.

Unit III-Organization and Evaluation of Advertising Efforts: Centralized and

decentralized systems; In- house agency arrangements; Advertising agencies – selection,

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Department of Commerce, KMC Language University, Lucknow

compensation and appraisal of advertising agency; Managing advertising agency relations;

IMC services; Reasons for evaluating advertising effectiveness; Advertising testing process
- Before and after advertising tests and techniques.

Unit IV-Advertising and Society: Ethical and social aspects of advertising; Regulation
of advertisingin India; Recent developments and issues in advertising.

Section B: Sales Management

Unit V-Fundamentals of Personal Selling: Nature and importance of selling; Types of

selling; Personal selling, salesmanship and sales management; Process of effective selling;
Sales management process; Environmental factors impacting selling; Managing ethics in
selling environment; Role of personnel selling in customer relationship management

Readings (Unit wise):

Aakar, D. A., Batra, R. & Mayers, J. G. (1992). Advertising Management. Prentice-Hall

International.

Unit(s) – I

Anderson, R. E., Dubinsky, A. J. & Mehta, R. (2007). Personal

Selling: Building Customer Relationships. New York: Houghton Mifflin
Company.

Unit(s) – V

Belch, G. & Blech, M. (2003). Advertising and Promotion: An Integrated Marketing

CommunicationPerspective. http://lib.dtc.ac.th/ebook/BusinessAdmistration/5183.pdf: The
McGraw−Hill.

Unit(s) - I, II, III and V

Johnston, M. W. & Marshall, G. W. (2016). Sales Force Management:

Leadership, Innovation, Techonology. New York: Routledge.

Patel, V. N., & Sharma, S. (2011). Brand Management & Consumer Marketing.
New Delhi: Oxford BookCompany.

Unit(s) - IV

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Department of Commerce, KMC Language University, Lucknow

.Shimp, T. A. (2000). Avertising Promotion, Supplemental Aspect of

Integrated MarketingCommunication. Harcourt College Publishers.

Unit(s) - III, IV and V

Spiro, R. L., Stanton, W. J. & Rich, G. A. (2008c). Management of a Sales Force. Boston:
McGraw-Hill.

Still, R. R., Cundiff, E. W., & Govoni, N. A. (1988). Sales Management:

Decisions, Strategies, and Cases. Prentice Hall.

Unit(s) - V

Additional Readings:
Anderson, R. B. (1987). Professional Selling. New Jersey: Prentice Hall Inc.

Audio Library. (n.d.). Retrieved from Sheth Leadership Academy:

https://www.shethleadershipacademy.com/audio/

Cravenes, D. W., Meunier-Fitzhugh, K. L. & Piercy, N. F. (2011). The

Oxford Handbook of StrategicSales and Sales Management. New York, United
States: Oxford University Press Inc.

Mackay, A. R. (2005). The Practice of Advertising. New Delhi,

India : Elsevier Ltd. Sharma, K. (2011). Advertising : Planning

and Decision Making. New Delhi: Taxmann

Sheth, J. N. (2011). Legends in Marketing: Philip Kotler (Vols. 4, 9). India: Sage
Publishing.

Note: Latest edition of the

readings may be used. Teaching
Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

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 Department of Commerce, KMC Language University, Lucknow

Unit Course Learning Outcomes Teaching and Assessment Tasks

No. Learning Activity
I. Students are able to develop an Theory supported with Class participation, Assignment
understanding about the basic companies‘ case Individual/Group, Mid Semester Exam/
concepts of advertising, Integrated examples End Semester Exam
Marketing Communication
process, its objectives and
preparation of advertising budget.
II. Understanding of advertising Theory supported with Class participation, Assignment
message, its creation and media companies‘ case Individual/Group, Mid Semester Exam/
decisions. examples End Semester Exam

III. Evaluating advertising efforts Class discussion and Class participation, Assignment
cases analysis Individual/Group, Mid Semester Exam/
End Semester Exam

IV. Understanding the significance of Theory supported with Class participation, Assignment
ethical issues and social issues of companies‘ case Individual/Group, Mid Semester Exam/
advertising strategies. examples End Semester Exam
V. To understand the significance of Class discussion and Class participation, Assignment
effective personal selling process. presentation Individual/Group, Mid Semester Exam/
End Semester Exam

***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce Semester III

Major Elective: Marketing Group-2

Course MCEC14: INTERNATIONAL MARKETING MANAGEMENT

Marks: 100 Duration: 60 Hrs.

Objective: To enable the students to learn the concept and issues of international
marketing, analyze foreign market environment and develop international
marketing strategies.

Course Outcomes: On successful completion of the course, the students should be able to:
CO1: Describe concept and nature of international marketing, international
marketing environment and its components, understand the process of
international market segmentation, selection and positioning, and critically assess
the suitability of different modes of entry into international markets.
CO2: Understand decisions related to international product planning and pricing.
CO3: Explain methods for promoting a product in foreign markets and
understand issues involved with designing of international promotion strategy.
CO4: Describe decisions related to international channel and physical distribution
strategies.
CO5: Identify and describe emerging trends and issues in international marketing.

Contents:
Unit I- Introduction: Importance and scope of international marketing;
International market- orientation and involvement; International marketing
management process - An overview, International marketing information system.
International Marketing Environment: Typology of international marketing
environment; Influence of foreign market‘s physical, economic, socio-cultural,
political and legal environments on international marketing decisions; Global
trading environment and developments.
International Market Segmentation,Targeting and Positioning; Screening and
selection of foreign markets; International market entry strategies – Exporting,
licensing, contract manufacturing, joint venture, operating through wholly-owned
subsidiaries aboard.

Unit II- International Product Planning and Pricing Decisions: Major

product decisions –product quality, design, labelling, packaging, branding and

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product support services; Issue of product standardization vs. adaptation;

International trade product life cycle; New product development.

Pricing Decisions for International Markets: Factors influencing international price

determination; International pricing process, policies and strategies; Delivery terms and
currency for export price quotations; Standardized vs. differentiated pricing strategies;
Transfer pricing.

Unit III- International promotion strategies: Communications across countries -

Complexities and issues; Country-of-origin effects and strategies for dealing with adverse
country-of-origin effects; International promotion mix: Concept, tools and their key
features; Developing international promotion campaign; Standardization vs. adaptation
issue; Planning for direct mail, sales literature, trade fairs and international advertising;
International sales force management: Process and major issues

Unit IV- International Distribution Decisions: Distribution channel strategy; Different

types of international distribution channels, their roles and functions; Selection and
management of overseas middlemen; International distribution logistics - inventory
management, transportation, warehousing, and insurance.
Unit V- Emerging Trends in International Marketing: International marketing through
Internet;Ecological concerns in international marketing, International marketing ethics.

Readings (Unit wise):

Cateora, Phillip R., Grahm, John L. & Gilly, Mary (2016). International Marketing. Tata
McGraw Hill.

Unit(s) - I, II, III, IV and V

Czinkota, Michael R. & Ronkainon, Illka A. (2013). International Marketing. Cengage

Learning.

Unit(s) - I, II, III, IV and V

Joshi, Rakesh M. (2014). International Marketing. Oxford University Press.

Unit(s) - I, II, III, IV and V

Keegan, Warran J. & Green, Mark C. (2015). Global Marketing. Pearson.

Unit III

Onkvist, Sak & Shaw, John J. (2009). International Marketing; Analysis and Strategy.
Psychology Press.

Unit(s) - I, II, III, IV and V

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 Department of Commerce, KMC Language University, Lucknow

Terpstra, Vern Foley, James & Sarathy, Ravi (2012). International Marketing. Naper Press.

Unit(s) - I, II, III, IV and V

Additional Readings:
Kotabe, Masaaki and Helsen, Kristiaan (2010). Global Marketing Management. John Wiley
& Sons.

Teaching Plan:
At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.

Facilitating the achievement of Course Learning Outcomes:

Unit Course Learning Outcomes Teaching and Assessment Tasks
No. Learning
Activity
I. To explain concept of international Lecture sessions Class room participation and discussion,
marketing, differentiate it from export, and case study Individual/group assignments, Mid-
multinational and global marketing, analyse discussions semester exam, Semester-end exam.
international marketing environment,
become familiar with the process of
international market segmentation,
selection and positioning, and choose
appropriate mode of entry into selected
international markets.
II. To be able to make decisions related to Lecture sessions Class room participation and discussion,
international product planning and pricing. and case study Individual/group assignments, Mid-
discussions semester exam, Semester-end exam.
III. To be able to decide appropriate method(s) Lecture sessions Class room participation and discussion,
of promoting product in foreign markets and case study Individual/group assignments, Mid-
and design international promotion discussions semester exam, Semester-end exam.
campaign.
IV. To be able to develop international channel Lecture sessions Class room participation and discussion,
and physical distribution strategies. and case study Individual/group assignments, Mid-
discussions semester exam, Semester-end exam.

V. To describe emerging trends and issues in Lecture sessions, Class room participation and discussion,
international marketing. presentations by Individual/group assignments, Mid-
students semester exam, Semester-end exam.

***

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Master of Commerce
Semester III – Inter-Departmental

Course COMOE01: ENTREPRENEURSHIP AND NEW VENTURE PLANNING

Marks: 100 Duration-60 Hrs.

Objective: This course aims to provide necessary inputs for entrepreneurial

effort and planning to start a new venture and to enable them to investigate,
understand and internalize the process of setting up a business.
Course Outcomes: The successful completion of this course shall enable the student:

CO1:To be familiarised with the fundamentals of entrepreneurship and its role

in economic developmentand to motivate them towards entrepreneurial activities.
CO2: To understand the concept of entrepreneurial leadership and stimulate them to think
innovative asentrepreneurs.
CO3:To write effective business plans for establishing and managing any business venture.
CO4: To know how to skills among students to raise the funding for the
business from different sourcesfor a startup venture.
CO5: To form a business entity in the light of the legal and regulatory framework in India.
Contents:
Unit I-Introduction: Concept of Entrepreneurship; Role of entrepreneurship in
economic development; Factors impacting emergence of entrepreneurship;
Managerial vs. entrepreneurial approach; Types of entrepreneurs; Characteristic
of successful entrepreneurs; Entrepreneurship process; Women entrepreneurs;
Social entrepreneurship; Entrepreneurial challenges

Unit II-Entrepreneurship Development and Leadership: Types of startups;

Entrepreneurial class theories; Entrepreneurial training; EDP programmes;
Characteristics of entrepreneurial leadership, Components of entrepreneurial
leadership; International Entrepreneurship- Opportunities and challenges;
Entrepreneurial challenges; Source of innovative ideas; Entrepreneurship and
creativity; Techniques for generating ideas, Impediments to creativity.

Unit III- New Venture Planning: Methods to initiate ventures; Acquisition-

Advantages of acquiring an ongoing venture and examination of key issues;
Franchising- how a franchise works, franchising law, evaluating of franchising
opportunities; Developing a marketing plan- customer analysis, sales analysis
and competition analysis, steps in marketing research; Marketing mix; Business
plan-benefits of drivers, perspectives in business plan preparation, elements of a
business plan; Business plan failures.

Unit IV- Financing Venture: Financing stages; Sources of finance; Venture

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 Department of Commerce, KMC Language University, Lucknow

capital; Criteria for evaluating new venture proposals; Evaluating Venture

Capital- process; Sources of financing for Indian entrepreneurs.

Unit V- Special Issues for Entrepreneurs: Legal issues – Forming business

entity, considerations and criteria, requirements for formation of a Private/Public
Limited Company, intellectual property protection- patents, trademarks and
copyrights – importance for startups, legal acts governing business in india;
Opportunities and challenges; Entrepreneurship.

Readings (Unit wise):

Arya, K. (2016). Entrepreneurship: Creating and Leading an Entrepreneurial Organization.
Pearson.

Unit(s) - I, II, III, IV and V Hisrich, R. D., Shepherd, D. A. & Peters, M. P.

(2016). Entrepreneurship. McGraw-Hill Education.

Unit(s) - I, II, III

Additional Readings:

Galindo, C. R. (2018). The Entrepreneur's Guide To Winning: 7 Arts You

Need To Master To Win TheGame Of Business. CreateSpace Independent
Publishing.

Ramachandran, K. (2014). Entrepreneurship Development: Indian cases

on Change Agents. TataMcGraw Hill.

Robinson, P. J. (2017). A Guide for Writing Your Business Plan. Independently published.

Note: Latest edition of the

readings may be used. Teaching
Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching and Learning Assessment Tasks

No. Activity

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I. Explain entrepreneurship Lecture supported with Class discussions, In-class assignments

fundamentals and its role in companies‘ cases & live - Individual/Group evaluation, Mid
economic development. examples Semester Exam/ End Semester Exam

II. Demonstrate the traits of Lecture with live examples, Class participation, Assignment -
entrepreneurial leadership and Class discussions, and cases Individual/Group, Mid Semester Exam/
stimulate them to think analysis End Semester Exam
innovative as entrepreneurs.

III. Explain critical and important Lecture with live examples, Case Study Discussion, Assignment,
environmental factors to be Class discussions, Individual/Group, Mid Semester Exam/
analyzed while writing an Presentations, and case End Semester Exam
effective business plan for a new analysis
business.

IV. Demonstrate various sources of Lectures with live examples, Class participation, Assignment
funding for the business and Class discussions, Project and Individual/Group, Mid Semester Exam/
skills to generate funds. class presentations End Semester Exam

V. Explain how to form a business Lectures with live examples Case Study Discussion, Assignment,
entity in the light of the legal and and Case based class Individual/Group, Mid Semester Exam/
regulatory framework in India. discussions End Semester Exam

***

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Semester wise Details of

M.Com.(CBCS) Course
Semester IV
Semester IV
MCCC-401 Strategic Management 4
MCEC Major Elective 3 4
MCEC Major Elective 4 4

MCIRA Financial Modelling using Excel 4 Intra-departmental

(Intra - Departmental)

MCDVV Master Dissertation & Viva-Voce 8 -

Total Credits in Semester IV 24
Total credits in Semester I+II+III+IV 96 Credits
Elective Courses
Major Elective Groups
Paper No.

Accounting
MCEC03 Forensic Accounting and Fraud Examination-Sem-IV
MCEC04 Global Financial Reporting and Disclosure-Sem-IV
Finance
MCEC07 International Financial System - Sem-IV
MCEC08 International Financial Management - Sem-IV
International Business
MCEC11 EXIM Procedures and Documentation - Sem-IV
MCEC12 International Trade Logistics - Sem-IV
Marketing
MCEC15 Consumer Behaviour - Sem-IV
MCEC16 Supply Chain Management and Logistics- Sem-IV
Human Resource Management (HRM)

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MCEC19 Industrial Relations and Compensation Laws - Sem-IV

MCEC20 Human Resource Analytics - Sem-IV
Intra-Departmental
Any one of the following
MCIRA (a) Financial Modelling Using Excel Sem-IV
MCIRA (b) Life Skills and Communication Sem-IV

***

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Master of Commerce
Master of Commerce (CBCS)
Semester IV
Core-10 Course MCCC401: STRATEGIC MANAGEMENT
Marks: 100 Duration: 60 Hours

Objective: The objective of the course is to develop the knowledge about strategy
making process that is informed, integrative and responsive to rapid changes in
organization environment and also about tasks implementing in a global market.
Course Outcomes: The successful completion of this course shall enable the student:
CO1: To describe the role of Strategic Management
CO2: To understand various levels at which Strategy exist namely Corporate, Business
and Functional level
CO3: To help students learn strategic management models
CO4: To analyse how organizations make decisions in response to rapid changes that
occur due to environmental changes.
CO5: To analyse how firms make entry into global markets and implement and evaluate
strategy at an international level.
Contents:
Unit I-Introduction: Role and concept of strategy; Strategic management process;
Approaches to strategic decision making; Components of business policy; Strategic role
of board of directors & top management. Strategic intent.

Unit II-Environmental Analysis: Analysis of broad environment: Environmental profile;

Constructing scenarios; Environmental scanning techniques- ETOP, PEST and SWOT
(TOWS) Matrix; Michael Porter‘s Diamond framework; Analysis of operating
environment - Michael Porters model of industry analysis; Strategic group analysis;
Analysis of internal environment– Resource audit; Resource Based View (RBV); Core
and distinctive competencies; Sustainable competitive advantage and transient
competitive advantage.

Unit III-Strategic Choices: Strategic options at corporate level: Growth, stability and
retrenchment strategies; Corporate restructuring; Strategic options at business level-
Michael porters’ competitive strategies and cooperative strategies. Evaluation of strategic
alternatives – Product portfolio models (BCG matrix, GE Matrix, etc.).

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Unit IV-Situation Specific Strategies: Strategies for situation like competing in

emerging industries, maturing and declining industries, fragmented industries, hyper –
competitive industries and turbulent industries; Strategies for industry leaders, runner -up
firms and weak businesses.

Unit V-Strategic Issues and Alternatives in Globally Competitive Markets: Why &
how firms internationalize; International entry options; Outsourcing strategies; Strategy
implementation and control: Interdependence of formulation and implementation of
strategy; Issues in strategy implementation- Planning and allocating resources;
Organization structure and design; Budgets and support system commitment; culture and
leadership. Strategy evaluation and control.

Readings (Unit wise):

1. Davidson, W. H. (2013). Global Strategic Management.John Wiley, New York. -
Unit(s) - III
2. Frynas, J. G. & K., Mellahi (2014).Global Strategic Management.Oxford
University Press.- Unit(s) –
3. VGhemawat, P. (2017).Strategy and the Business landscape.Pearson Publishers -
Unit(s) –I, II
4. Hill, Charles W. L. & Jones, R. G. (2012). Strategic Management: An Integrated
Approach. Cengage Learning, India. - Unit(s) - II, III, IV and V
5. Hitt, Michael A., Ireland, R. D., Hoskisson, Robert,E. & S., Manikutty (2016).
Strategic Management: A South- Asian Perspective. Cengage Learning, India -
Unit(s) - I, II,
6. Thompson, Arthur A. & A., J. Strickland (2012).Strategic Management. McGraw
Hill, New York.- Unit(s) - I, II, III
7. Wheelen, Thomas L., Hunger, J. David, Hoffman, Alan N. & Charles, E. Bamford
(2017). Strategic Management and Business Policy: Globalization, Innovation and
Sustainability. Prentice Hall, New Jersey. - Unit(s) - I, II, III, IV.
Additional Readings:
1. Harnel & Prahlad. Strategic Intent. Harvard Business Review. May June 1989,63-
76
2. Porter, Michael E. How Competitive Forces Shape Strategy. Harvard Business
Review. Nov-Dec 1996, 61-78
3. Porter, Michael E. What is Strategy. Harvard Business Review? May
June,1989,63-76
Note: Latest edition of the readings may be used

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Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes
Unit Teaching
No. Course Learning Outcomes Learning and Assessment Tasks
Activity
Explain the concepts of Strategy and Theory supported Class participation, Assignment
I. identify approaches to Strategic with companies’ Individual/Group, Mid Semester
Decision Making case examples Exam/ End Semester Exam
Demonstrate the importance of Class discussion Class participation, Assignment
II. analyzing External and Internal and cases Individual/Group, Mid Semester
environment analysis Exam/ End Semester Exam
Class participation, Assignment
Identify Corporate Restructuring Class discussion
III. Individual/Group, Mid Exam/ End
practices and presentation
Semester Exam
Analyze how Organizations make Class participation, Assignment
Project and class
IV. strategy for different types of market/ Individual/Group, Mid Semester
presentation
Industry it be longs to. Exam/ End Semester Exam
Analyze how firms make entry Class participation, Assignment
Case based class
V. internationalize and evaluate strategy at Individual/Group, Mid Exam/ End
discussion
global level. Semester Exam
***

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Master of Commerce (CBCS)

Semester-IV Major Elective (Accounts Group)-3
Course MCEC03: FORENSIC ACCOUNTING AND FRAUD EXAMINATION
Marks: 100 Duration: 60 Hours

Objectives: To enable students to meet the challenges posed by rising financial frauds
and scams world over, more so in the view of limitations of financial accounting and
auditing procedures.
Course Outcomes: After completing the course, the student will be able to:
CO1: Understand forensic accounting.
CO2: Describe various kinds of corporate frauds.
CO3: Develop the strategies to prevent corporate fraud, use fraud investigation
techniques, Inquiry methods generate Fraud reports and discuss Policy
implications at top management level
CO4: Discuss about Banking, Insurance and Capital Market Frauds.
CO5: Do Legal follow-up, including evidence gathering.
Contents:
Unit I-Forensic Accounting & Fraud Auditing Fundamentals: Meaning, nature and
scope, Auditors liability for undetected frauds, Fraud auditing (forensic audit) phases:
Recognition and planning, Evidence collection and evaluation, Communication of results.

Unit II- Fraud Definition & Taxonomy: Ingredients of fraud, why is a fraud committed
and who commits a fraud? Meaning and nature of corporate fraud, concept of fraud under
Companies Act 2013, frauds for and against a company, victims of fraud.

Unit III-Types of Corporate Frauds: Bribery and corruption, Misappropriation of

assets, Manipulation of financial statements, Procedure-related frauds, corporate
espionage, Fraud in e-commerce. Fraud Prevention-Strategies, Fraud prevention for
consumers and businesses.

Unit IV-Banking Frauds: Overview- Case study/examples; Insurance Frauds-

Overview, Case study/examples; Capital Market Frauds-Overview, Case
study/examples.

Unit V: Fraud management: Fraud Detection-Symptoms of fraud; Fraud

Investigation- Inquiry methods, Fraud reports; Management of Fraud-Culmination,

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consequences, and policy implications of corporate frauds; Resolution of Fraud-Legal

follow up.

Readings (Unit wise):

1. Albrecht, W. Steve. (2009). Forensic Accounting & Fraud Examination. Engage
Learning (India Edition). - Unit(s) – I.
2. Albrecht, Chad O., Albrecht, Conan C., Albrecht, W. Steve & Zimbel man, Mark F.
(2015). Forensic Accounting & Fraud Examination. Cengage Learning (India
Edition). - Unit(s) – I, II.
3. Banerjee, Robin (2015). Who Cheats and How? Sage Publications, New Delhi.
Unit(s) – IV.
4. Bologna, Jack and Lindquist, Robert J. (1995).Fraud Auditing and Forensic
Accounting. Wiley. - Unit(s) – II, III.
5. Bremser, Wayne G. (1995). Forensic Accounting and Financial Fraud. American
Management Association. - Unit(s) – I, III, IV.
6. Dalal, Chetan. (2015). Novel & Conventional Methods of Audit, Investigation and
Fraud Detection. Wolters Kluwer India Pvt. Ltd. - Unit(s) – IV.
7. Gupta, Sanjeev (2016). Corporate Frauds and their Regulation in India. Bharat Law
House Pvt. Ltd - Unit(s) – II, III, I.V.
8. Kaul, Vivek (2013). Easy Money. Sage Publications, New Delhi. - Unit(s) – IV
9. Manning, George A. (2010). Financial Investigation and Forensic Accounting.
CRC Press: Taylor & Francis Group. - Unit(s) – I, IV.
10. Sharma, B. R. (2014). Bank Frauds. Universal Law Publishing, New Delhi. -
Unit(s) – IV.
Note: Latest editions of the readings may be used
***

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Teaching
Unit and
Course Learning Outcomes Assessment Tasks
No. Learning
Activity

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Department of Commerce, KMC Language University, Lucknow

Class participation, Assignment

Ability to explain Forensic Accounting and Fraud
I. Lecture Individual/ Group, Test, End Semester
Auditing Fundamentals.
Exam
Ability to describe meaning and nature of various Class participation, Assignment
II. kinds of corporate frauds in reference to Lecture Individual/ Group, Test, End Semester
CompanyAct2013. Exam
Class participation, Assignment
Explain Strategies and methods for preventing Individual/ Group, Test, End Semester
III. Lecture
different Frauds for consumers and businesses. Exam

Class participation, Assignment

Ability to describe about Banking fraud, Insurance Individual/ Group, Test, End Semester
IV. fraud and Capital Market Frauds with reference to Lecture
Exam
examples/cases.
Class participation, Assignment
Ability to describe Fraud management, detection Individual/ Group, Test, End Semester
V. Lecture
and investigation and to do legal follow-up. Exam
***

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Master of Commerce (CBCS)

Semester-IV Major Elective (Accounts Group)-4
Course MCEC04: GLOBAL FINANCIAL REPORTING AND DISCLOSURE
Marks: 100 Duration: 60 Hours

Objective: The Course aims to develop the understanding about present-day

management accounting techniques and to develop the skills and competencies that
management accountants in order to take advantage of the opportunities offered by the
new management accounting techniques.
Course Outcomes: After completing the course, the student will be able to:
CO1: Know the developments in accounting theory, financial reporting and disclosure
practices at the national and international level.
CO2: Explain terms such as incomes, revenues, expense, losses, and gains.
CO3: Understand valuation of assets and liabilities and depreciation accounting
according to different methods.
CO4: Understand valuation of intangible assets
CO5: Learn accounting standards and their construction, the state-of-the-art
developments in accounting standards worldwide and in India.
Contents:
Unit I-Accounting Theory: Nature; Classifications of accounting theory; Different
approaches to theory construction; Factors influencing accounting environment;
Measurement in accounting.
Accounting Principles: Generally Accepted Accounting Principles; Selection of
accounting principle; AS-1 Disclosure of Accounting Policies; Indian Accounting
Standards.

Unit II-Income Concepts: Different concepts of income measurement; Recipient of net

income, revenues, expenses, gains and losses value added statement.

Unit-III-Assets: Methods of Asset Valuation; Impairment of Assets.

Liabilities- Classification, Measurement, Theories of equity
Depreciation Accounting and Policy- Allocation vs. valuation process; Factors
influencing selection of depreciation policy.

Unit IV-Accounting and Reporting of Intangibles: Fair value measurement - rationale,

accounting standards on fair value measurement.

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Accounting for Changing Prices- historical cost accounting, relevance of inflation

adjusted statement.
Methods of accounting for changing prices- Replacement Cost Accounting, Current
Purchasing Power Accounting (CPPA), Current Cost Accounting (CCA).

Unit V-Accounting Standard Setting: Benefits, standard setting by whom? Standard

setting in India, USA, UK.
IASB- Role, Achievements of IASB in standard setting; Global convergence of
accounting standards; IFRSs, ASs vs. Ind. ASs
Financial Reporting – Objectives, users in financial reporting qualitative characteristics
of accounting information; Factors influencing financial reporting in India.
Emerging Trends in reporting-integrated reporting; corporate social responsibility
reporting; Human resource reporting and value-added statements. Conceptual Framework
– Concept, need, conceptual framework developed by ASB (India), IASB, FASB (USA).

Readings (Unit wise):

1. Belkaui, Ahmed Riahi. (2004). Accounting Theory. Thomas Learning. - Unit(s) –
2. Benston, George J., Bromwich, Michael Litan, Robert E. & Wagenhofer, Alfred
(2006). World Financial Reporting. Oxford University Press. -Unit(s) – V.
3. Bloom, Robert &Elager, Pieter T. (1995).Accounting Theory and Policy.Harcourt
Braces Joranvich.- Unit(s) - II
4. Glautier, M.W.E. & Underdown, B. (1994).Accounting Theory and Practice. FT
Prentice Hall. - Unit(s) - II
5. Hendriksen, E. S. (1991). Accounting Theory. Richard D. Irwin -Unit(s) - I
6. Mautz , R. K. and William, G. May. Financial Disclosure in a Competitive
Economy. Financial Executive Research Foundation, USA. - Unit(s) – III, IV
7. Lal, Jawahar (2017). Accounting Theory &Practice. Himalaya Publishing. -Unit(s)
– IV.
8. Wolk, Harry I, Dodd, James L. & Rozycki, John J. (2007). Accounting Theory
Conceptual and Institutional Approach. Sage Publications. - Unit(s) - III
Note: Latest edition of the readings may be used.

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.

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Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching and Assessment Tasks
No. Learning Activity
I. Ability to describe developments in accounting theory Theory/Numerical Class participation,
and financial reporting, disclosure issues at the national Presentation, test, End
and international level. Semester Exam

II. Concepts of income measurement and Explain and Theory/Numerical Class participation,
differentiate the terms such as incomes, revenues, Presentation, test, End
expense, losses, gains. Semester Exam

III. Ability to explain Assets valuation and Liabilities Theory/Numerical Class participation,
measurement and compute and allocation of Presentation, test, End
depreciation according to different methods. Semester Exam
.

IV. Ability to Value intangible assets and to explain Numerical Class participation,
Accounting methods for Changing Prices. /Conceptual Presentation, test, End
theory/Case Semester Exam
analysis
V. Ability to explain Indian as well as International Theory/Numerical Class participation,
Accounting Standards use in Financial Reporting. Presentation, test, End
Semester Exam

***

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Master of CommerceSemester IV
Major Elective-Finance Group-3
Course MCEC11: INTERNATIONAL FINANCIAL SYSTEM
Marks: 100 Duration: 60 Hrs.

Course Objectives: To equip students with an understanding of the international

financial system, its evolution and growing importance as well as challenges
thrown up by increasing globalization of finance.

Course Outcomes: After doing this course, students should be able to:

CO1: Understand the relevance and implications of global imbalances.

CO2: Understand the factors affecting exchange rates and the inter linkages among them.
CO3: Critically analyze the evolution of the international monetary system both
in terms of historical construct and its implications for the contemporary system.
CO4: Understand the evolution and spread of international financial markets and
the implications of globalized finance.
CO5: Understand international banking and its consequences for the international financial
system.
CO6: Understand the causes and consequences of financial crises in both
developing and developed countries, the similarities and differences between the
crises and implications of different ways of handling the crisis.

Contents:
Unit I – Introduction: Growing importance of international finance, costs of international
investment, crisis & contagion; Balance of Payments-current account, capital account,
official reserve account, the J curve, foreign exchange reserves-costs and benefits; BOP
trends in major countries, persistent current account deficits & surpluses among nations
(Global Imbalances) & their repercussions; Shifting global dominance of the U.S.A.;
Growing importance of a unified Europe and emerging Asia; Role of New Development
Bank/ BRICS bank as an alternative to IMF.

Unit II- Exchange Rate Determination & Forecasting: Measuring exchange rate
movements & volatility, factors influencing exchange rates, Government intervention-
direct & indirect intervention and sterilized & non-sterilized intervention; Interest rate
parity, covered and uncovered interest arbitrage; Purchasing Power Parity-absolute &
relative; Fisher effect & international fisher effect; Forecasting exchange rates- technical
approach, fundamental approach & efficient market approach.

Unit III- International Monetary System: Evolution of the international monetary

system, bimetallism, Gresham‘s Law, classical gold standard, its strengths and weaknesses,
inter war period, Bretton woods system, Triffin‘s Paradox, special drawing rights, flexible
exchange rate regime, present arrangements including dollarization; The European
Monetary Union & its costs & benefits; Fixed versus floating exchange rate systems.

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Unit IV- International Banking: Offshore banking & offshore currency trading; Factors
contributing to the growth of international banking & Eurocurrency trading, regulatory
asymmetry, shadow banks; Bank failure & safety nets, the problem of moral hazard &
systemically important financial institutions; Problems in regulating international banking,
regulatory arbitrage; BIS & Basel Committee-issues & challenges.

Unit V- International Financial Markets: Foreign exchange markets, international

money markets, international credit markets, international bond markets & international
stock markets; Regulatory asymmetry & its implications; Recycling of petrodollars.
Financial Crisis: Financial flows to developing countries, the problem of original sin,
crisis in the Latin American countries, growth & crisis in Asia, contagion; Capital
mobility-the trilemma of the exchange rate regime or the impossible trinity; Lessons from
the crisis; Role of International financial institutions like IMF & World Bank;
Securitization and the financial crisis of U.S.A. (2008-09), role of credit rating agencies;
Euro zone crisis and other contemporary issues.

Readings (Unit wise):

Eun, C. & Resnick, B. (2017). International Financial Management. McGraw
Hill/Irwin Series in Finance Insurance and Real Estate.

Unit(s) - I, II, III and IV

Krugman, P., Obstfeld, M., Melitz, M. (2017). International Economics-Theory and Policy.

Pearson. Unit(s)- I, IV, V

Madura, J. (2017). International Financial Management. Engage.

Unit(s) -II and V

Mishkin, F.S. (2015). The Economics of Money Banking and Financial Markets. Pearson.

Unit(s) - V

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

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 Department of Commerce, KMC Language University, Lucknow

Unit Course Learning Outcomes Teaching and Learning Assessment Tasks

No. Activity

I. Understand the financial interactions Pre reading, class discussion Class participation, Assignment
between nations and their implications and internet resources Individual/Group, Mid Semester
on the world at large. Exam/ End Semester Exam
II. Understand determination of exchange Pre reading, Class discussion Class participation, Assignment
rates and government‘s influence on with strong theoretical Individual/Group, Mid Semester
the same. underpinning, examples from Exam/ End Semester Exam
real life through newspapers
and internet resources
III. Critically evaluate the factors which Pre reading, Class discussion, Class participation, Assignment
have contributed to the evolution of examples from real life Individual/Group, Mid Semester
the international monetary system in through newspapers and Exam/ End Semester Exam
its current form and their relevance for internet resources.
the future.
IV. Understand the reasons behind the Pre reading, Class discussion, Class participation, Assignment
phenomenal growth of international examples from real life Individual/Group, Mid Semester
financial markets, and global finance through newspapers and Exam/ End Semester Exam
and the implications of the same. internet resources.
V. Understand the growth of international Pre reading, Class discussion, Class participation, Assignment
banking, the regulatory challenges it examples from real life Individual/Group, End Semester
poses & implications for the host through newspapers and Exam
country, home country and internet resources. Case
international financial system. studies.
***

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Master of Commerce Semester IV

Major Elective – Finance Group 4

Course MCEC12: INTERNATIONAL FINANCIAL

MANAGEMENT

Marks: 100 Duration-60 Hrs.

Objective: The course aims to provide the students with a deep understanding of
financial management issues in a multinational enterprise (MNE). It equips the
students with analytical tools and techniques for sound financial decision making
in a global setting.
Course Outcomes: The successful completion of this course shall enable the student:

CO1: To understand the basic concepts of Multinational firms, environment of

international financialmanagement and foreign exchange market;
CO2: To understand financial viability of capital expenditure plans and risk in financial
decision making;
CO3: To analyse issues related to various finance functions of MNCs;
CO4: To understand translation, transaction, and economic exposure to exchange rate
changes;
CO5: To understand portfolio management techniques and its risk.

Contents:

Unit I-Introduction: Globalization and the multinational enterprise (MNE);

Environment of International Financial Management; Complexities and issues in
financial decision making of MNEs; Decisions in a global setting; Foreign
Exchange Market- Spot and Forward market; Participants in foreign exchange
market; Arbitrage, hedging and speculation; Covered interest rate arbitrage;
Contemporary issues in international financial management.
Unit II-Cross-Border Investment Decision: Types of and issues in cross border
investment decision; Green field investment vs. cross border M&As; Estimation
of cash flows from cross border investment projects; Valuation techniques
including adjusted present value method; Risks in cross border investment
decision-currency risk, political risk, country risk, inflation risk etc; Techniques
for incorporating risks in cross border investment decision.
Unit III-Working Capital Management in MNEs: International Cash
management, International Inventory management and International receivables
management; International capital structure and cost of capital; Determinants of
capital structure of MNEs; Dividend decision and policies of MNEs;
International transfer pricing.

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Unit IV-Managing currency Risk and Interest Rate Risk: Types of risk
exposure - Transaction exposure, Economic exposure and Translation exposure;
Measurement of risk exposure; Management of currency risk using currency
forwards and futures, currency options and currency swaps; Assessment of
interest rate risk; Management of interest rate risk using Interest rate futures,
interest rate swaps and other financial swaps.
Unit V-International Diversification and Portfolio Investment: Global
markets for equities; Risk factors in international investing; International
diversification-risk and return aspects; International CAPM assuming no
differences in consumption and no barriers to investment as well as assuming
such differences; Identification of optimum portfolio; International Capital
Market.
Note: Relevant software will be used for pedagogical purpose. Evaluation of
practical exercise (if any)using software will be part of internal assessment.

Readings (Unit wise):

Apte, P.G. (2011). Multinational Financial Management, Tata McGraw-Hill, New Delhi.

Unit(s) – IV

Bekaert, Greet & Hodrick, Robert J., (2014). International Financial Management. Prentice
Hall.

Unit(s) –I

Eun, Cheol S. & Resnick, Bruce G. (2017). International Financial Management. Tata
McGraw-Hill.

Unit(s) - I, II and IV

Maurice, Levi D. (2009). International Finance. Routledge.

Unit(s) – III and V

Madura, Jeff (2013). International Financial Management. Cengage Learning.

Unit(s) – I

Shapiro, Alan C. (2010). Multinational Financial Management. John Wiley.

Unit(s) – II, III, IV and V

Sharan, V. (2012). International Financial Management. PHI Learning Pvt. Ltd.

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 Department of Commerce, KMC Language University, Lucknow

Unit(s) – III and IV

Additional Readings:
International Finance Management: Retreived from:
http://www.chegg.com/homework-help/questions-and-answers/international-
finance-management-case-study-1-latvia-become-second-european-union-
country--q15655375
Rathinasamy, R.S., Livingstone, L. &, Sahu, C. (2011). Global Cost of Capital:
The Case of Global Computer Systems. Review of Business & Finance Case
Studies, 2(1), 1-17. Retreived from:
ftp://ftp.repec.org/opt/ReDIF/RePEc/ibf/rbfstu/rbfs-v2n1-2011/RBFCS-V2N1-
2011-1.pdf

Note: Latest edition of the

readings may be used. Teaching
Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit No. Course Learning Outcomes Teaching and Assessment Tasks

Learning Activity

I. Explain the basic concepts related to the Class discussion and Class participation,
Multinational firms and environment of cases analysis Assignment
international financial management Individual/Group, Mid
Semester Exam/ End
Semester Exam
II. Demonstrate the procedure for examining Theory supported with Class participation,
financial viability of capital expenditure plans companies‘ case Assignment
undertaken by Multinational companies and their examples Individual/Group, Mid
implications on the parent and subsidiary Semester Exam/ End
companies along with risk in financial decision Semester Exam
making

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Department of Commerce, KMC Language University, Lucknow

III. Analyse the issues related to various finance Class discussion and Case Study
functions of MNCs and international transfer presentation Discussion,
pricing Assignment
Individual/Group, Mid
Semester Exam/ End
Semester Exam
IV. Explain the translation, transaction, economic Case based class Class participation,
exposure to exchange rate changes and various discussion Assignment
kind of foreign exchange risks along with Individual/Group, Mid
techniques of hedging these risk Semester Exam/ End
Semester Exam
V. Evaluate the portfolio management techniques Project and class Case Study
and risk management in international investment presentation Discussion,
Assignment
Individual/Group, Mid
Semester Exam/ End
Semester Exam
***

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Department of Commerce, KMC Language University, Lucknow

Master of CommerceSemester IV
Major Elective-International Business Group-3
Course MCEC19: EXIM PROCEDURES AND DOCUMENTATION

Marks: 100 Duration-60 Hrs.

Objective: To make students aware about the cross border trade procedures and
practices in InternationalTrade.

Course Outcomes: On completion of this course, the student should be able to:

CO1: Appreciate the role of documentation in international trade.

CO2: Assess the importance of terms of contract from an international perspective.
CO3: Apply the concepts learned in terms of delivery and
international trade pricing to actualtransactions.
CO4: Evaluate the different methods of payments used in international trade.
CO5: Identify the frauds prevalent during international trade exchanges.
CO6: Understand the role of commercial and regulatory documents.

Contents:
Unit I- Introduction: Role of documentation in international trade; by reference to FTP
and InternationalTrade bodies like ICC etc.

Unit II- Terms of Contract: Understanding the terms of contract; their importance
with internationalprospective.

Unit III- Terms of Delivery–Inco terms: Practical application and impact on the
international tradepricing, risk and obligation to the different parties in the contract.

Unit IV- Methods of Payment: Different methods of payment used in international trade;
Conditions, advantages and risk associated with them; Open account, Advance payment,
Documentary collection, consignment, Exports and Documentary credit.

Unit V- Letters of Credit: Definition; Types; Uses in trade; Risk associated with them and
fraud prevention; UCP-600.Commercial and Regulatory Documents: Definition; Types;
Utility; Risk and possible discrepancy in the preparation of documents.

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Readings (Unit wise):

Reddy, P.V. & Mamatha, P. (2015). Export Made Easy. Commercial Law Publishers
(India) Pvt. Ltd.
Unit(s) - I, II, III, IV, V and VI

Khurana, P. K. (2003). Export Management. Galgotia Publishing Co.

Unit(s) - I, II, III, IV and VI

Additional Readings:
Custom Manual and circulars (2018).
FTP 2015-20, DGFT Publication and Circulars.
Hinkelman, E. G. (2009). International trade documentation. World trade press.

Jack, R. (2009). Documentary

Credit.Butterworths Publication.
Master Directions (RBI Publications).
McGraw, M. Letters of credit.

Ram, P. (2017). Export: What, Where and How? Anupam Publications, New Delhi.

Reddy, P.V. (2015). Manual on Export Documentation. Commercial Law

Publishers (India) Pvt.Ltd. Reddy, P.V. (2018). Manual on Import
Documentation. Commercial Law Publishers (India) Pvt. Ltd. Schmitthoff
(2012). Export Trade- The Law and Practice of International trade. Sweet &
MaxwellPublication.

Note: Latest edition of the readings may be used.

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.

Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching and Assessment Tasks

No. Learning Activity

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Students will understand how to prepare Theory from FTP Class participation, Assignment
I. documents and their importance in followed by cases. Individual/Group, Mid Semester
international trade. Exam/ End Semester Exam
Students will be able to understand the Theory and students Class participation, Assignment
conditions of contract & will be able to draft will be asked to draft Individual/Group, Mid Semester
II.
international contract independently. the contract for Exam/ End Semester Exam
goods/services.
Students should understand risk/obligation Theory along with Case Study Discussion,
associated with the international trade. cases. Assignment
III.
Individual/Group, Mid Semester
Exam/ End Semester Exam
Students should be able to understand Theory along with live Class participation, Assignment
risks/obligations associated with cases and presentation. Individual/Group, Mid Semester
IV.
international payment & will be adviced the Exam/ End Semester Exam
methodology to follow for securing trade.
Students will be able to understand the role Case based discussion Case Study Discussion,
& Importance of Letter of Credit and Risk and student will be Assignment
V. associated with L/C. asked to prepare letter Individual/Group, Mid Semester
of credit. Exam/ End Semester Exam
***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce Semester IV

Major Elective-International Business Group-4
Course MCEC20: INTERNATIONAL TRADE LOGISTICS

Marks: 100 Duration-60 Hrs.

Objective: To enable students to learn the art of transportation and distribution

and management of goods from seller/exporter to buyer/importer.

Course Outcomes: On completion of this course, the student should be able to:
CO1: Appreciate the importance of logistics in international trade
CO2: Understand the concept of marketing logistics.
CO3: Assess the modes of transportation and their benefits, and the
importance of oceantransport
CO4: Understand the multimodal transport system
CO5: Be apprised of the duties/obligation/responsibilities
associated with the multimodaltransport system
CO6: Understand the cargo clearance procedure and formalities

Contents:
Unit I- Introduction: ‗Logistics‘- Origin of the term and its relevance to the international
trade; Interchangeability in marketing logistics; Materials management; Objective of
logistics and supply chain management.

Unit II- Marketing Logistics: Economic Order Quantity; Just in Time Concept;
Warehousing; Packing;Transportation.

Unit III- Organization of Overseas Transportation Services: Choice of modes,

Importance of oceantransport, general view of shipping, chartering, linear shipping.

Unit IV- Containerization & Multimodal Transportation: Types of containers,

dimensions, unimodal, intermodal, combined transport, development of containerization in
India, ports in India and Foreign port, container traffic, ports constraints, definition of
foreign port.

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Unit V- Rights/Duties & Responsibilities of Carrier/Shipper: Rights & obligation of

consignee, Multimodal Transport Operator (MTO). Bills of Lading: Airway bill, clearance
of cargo for export & import

Readings (Unit Wise):

Khurana, P. K. (2003). Export Management. Galgotia Publishing Co.

Unit(s) - I, II, III, V and VI
Singh, R. (2015). International Trade Logistics. Oxford University Press.
Unit(s) - I, II, III, IV, V and VI
Additional Readings:

Bes, J. (2012). Clearing & Shipping Term. 1 & 2.

Christopher, M. (2016). Logistics & Supply Chain Management.

Hariharan, K.V. (2002). Containerization & Multimodal Transport in India.

Note: Latest edition of the readings may be used.

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit No. Course Learning Outcomes Teaching and Learning Assessment Tasks
Activity

Students will be able to understand the Theory along with cases. Class participation,
logistics system and importance of Assignment
I. logistics in international trade. Individual/Group, Mid
Semester Exam/ End Semester
Exam
Students will understand the concept of Theory along with Class participation,
marketing logistics. company‘s case example Assignment
II. and solve the numerical Individual/Group, Mid
question Semester Exam/ End Semester
Exam

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Department of Commerce, KMC Language University, Lucknow

Theory along with Case Study Discussion,

Give exposure to the students regarding practical example and Assignment
III. the modes of transportation and its numerical example. Individual/Group, Mid
benefits. Semester Exam/ End Semester
Exam
Class participation,
Assignment
Students should be able to understand Project and class
IV. Individual/Group, Mid
the multimodal transport system. presentation
Semester Exam/ End Semester
Exam
Students should be able to understand Case Study Discussion,
duties/obligation/responsibilities Assignment
associated with the multimodal Individual/Group, Mid
V. transport system. Theory and live cases. Semester Exam/ End Semester
Will give exposure to the students Exam
about the cargo clearance, procedure
and formalities.
***

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Master of Commerce
Semester IV
Major Elective- HRM Group-3

Course MCEC07: INDUSTRIAL RELATIONS AND COMPENSATION LAWS

Marks: 100 Duration:60Hrs.

Objective: The objective of the course is to make students understand the

industrial relations in the light numerous augmentations in various industries
and also issues related to compensation management in corporate sector and
public services.

Course Outcomes: The successful completion of this course shall

enable the student: CO1: To understand facets of interactions between the
employer and the employees and the resultant disputes.
CO2: To imbibe how to interact, negotiate and transact with Trade Unions
balancing and improving therelations between the employer and the employees.
CO3: To acquaint with the basic legal framework envisaged under the statutes for
compensation andwelfare of employees in different modes.
CO4: To design and understand the Tax structure by the principals involved
and premise of the grant ofbonus, wages, and minimum wages to workers.
CO5: To provide the insights about reforms in industrial relations in India and
also providing knowledgeabout the latest amendments in compensation laws in
India.
CO6: To comprehend various pay structures and their designing in context of statutes of
India.

Contents:

Unit I- Structure and Evolution of Industrial Relations: Concept, nature and models of
IR-Unitarist, Pluralist, Dunlop‘s and Marxist perspectives of IR; Industrial relations system
in India- Structure and its evolution; Major contemporary developments in global economy
and polity and their impact on industrialrelations scenario in India.
Unit II- Industrial Disputes Resolution and Grievance Redressal: Nature, causes and
types of industrial disputes; Industrial Disputes Act, 1947- authorities, reference of disputes
to boards, courts/ tribunals, procedures and powers of authorities, strikes and lockouts,
unfair labour practices, penalties; Methods of industrial disputes resolution; Nature of
grievances and grievance procedures; Handling employee grievances; Industrial
Employment (Standing Orders) Act, 1946

Unit III- Trade Unionism and Collective bargaining: Provisions of Trade Union Act,
1926, Definitions, Legislations of trade unions, rights and liabilities of registered trade
union, regulations, penalties and procedure; Collective bargaining- Nature and functions;

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Types of bargaining; Collective bargaining in the Indian context; Emerging trends in union-
management relations; Technology and industrial relations; Principles of comparative
analysis, variables of comparative analysis (culture, values, ideologies, politico-
economic structure), experience of UK, USA and Japan.

Unit IV- Compensation Management: Compensation management process, forms of

pay, financial and non-financial compensation; Compensation strategies; Assessing job
values & relativities; Pay structures; Designing pay levels, mix and pay structures,
construction of optimal pay structure; Paying for performance, skills and competence;
International pay systems- comparing costs and systems; Strategic market mind set;
Expatriate pay.

Unit V- The Workmen’s Compensation Act, 1923: Objectives; Employer‘s liability for
compensation; Amount of compensation; Distribution of compensation; Notice and
claims, Remedies of employers against stranger; Procedures in proceedings before
Commissioner.

Unit VI- Designing of Pay Structures: Designing pay levels, mix and pay
structures, construction of optimal pay structure keeping in view and Taxation of
Pay structures, the Payment of Bonus Act, 1965;The Payment of Wages Act, 1936 and
The Minimum Wages Act, 1948.

Case Studies: Case laws in respect of recent trends and administration of the
Acts are required tobe done in all units.

Readings (Unit wise):

Bhattacharya (2014).Compensation Management, Oxford University Press.

Unit(s): III and V
Dwivedi, R. S. (2002).Managing H u m a n Resources: Industrial Relations in
Indian Enterprises, NewDelhi, Galgotia Publishing Company.
Unit(s): I, II, and III
Srivastava, S. C. (Rev.) (2012). Labour Law and Relations Cases and Materials
Unit(s): II, III and V
Venkataratnam, C. S. (2006). Industrial Relations: Text and Cases. Delhi. Oxford
University Press.

Unit(s): I, II, and III

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Additional Readings:

Bare Act on Trade Union Act, 1948, Bare Act on Industrial Dispute Act, 1947,
Sharma, J.P. (2018).Simplified Approach to Labour Laws, Bharat Law House (P) Ltd.,
New Delhi

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Teaching Learning
Unit No. Course outcomes Assessment Tasks
Activity

Ability to understand facets of

interactions between the employer and Lecture/Videos/
the employees which may lead to Class participation,
I. presentation/ Case studies,
industrial disputes or conflicts. Presentation, Viva/ test
News Analysis

Ability to imbibe the way to interact,

negotiate and transact with Trade
Lecture/ News Analysis / Class participation,
II. Unions which would balance the
presentation/ Case studies Presentation, Viva/ test
relations between employer and
employee.
Capability to acquaint with the basic
legal framework envisaged for Lecture/ News Analysis / Class participation,
III. compensation and welfare of presentation/ Case studies Presentation, Viva/ test
employees in different modes.
Understand ability of the tax structure
and premise of bonus and wages to Lecture/ News Analysis / Class participation,
IV. workers. presentation/ Case studies Presentation, Viva/ test

Ability to comprehend the various

industrial reforms and amendments in
context of Labour laws of the country. Lecture/ News Analysis / Class participation,
V.
Ability to grasp various pay presentation/ Case studies Presentation, Viva/ test
structuresand their designing
pertaining to Indian statutes.
***

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Masters of CommerceSemester IV
Major Elective- HRM Group-4
Course MCEC08: HUMAN RESOURCE ANALYTICS

Marks: 100 Duration: 60 Hrs.

Objective: The objective of this course is to develop data driven skills in

students. The course will enablestudents to apply analytical tools in
understanding the employee behavior.
Course Outcomes: The successful completion of this course shall enable the student.

CO1: To understand role of analytics in Human Resource Management.

CO2: To develop knowledge about HR Metrics and types of analytics in HR
CO3: To critically analyze the HR effectiveness and its impact on employee life cycle & experience
CO4: To enable students to analyze data driven insights out of HR analytics
CO5: To help in implementation of predictive modeling and dashboards in HR

Contents:
Unit 1: Introduction to HR Analytics: Evolution of HR Analytics, challenges with HR
analytics, strategic focus on HR analytics; Common pitfalls of HR analytics; HR analytics
process and skillset needed in HR analytics team.
Unit II: Approaches to Data Analytics: Current approaches to measuring HR; Strategic
HR metrics versus bench marking; HR scorecards & workforce scorecards; Types of
analytics in HR- descriptive, predictive and prescriptive; HR analytics framework
Unit III: Dynamics of HR Matric: People analytics cycle, employee lifecycles and
employee experiences, performance and succession management; Agile framework; HR
value chain; Metrics to measure HR effectiveness; Factors driving employee turnover; Link
between engagement and performance; Competitive edge and HR analytics.
Unit IV: Data Mining Techniques: Data analysis, data visualization techniques and
effective utilization using tools; Common pitfalls associated with data visualization;
Driving insights out of HR analytics
Unit V: Decision Making Based on Analytics: Data driven culture in an organization;
Implementation of predictive modelling; Importance of predictability in fulfilling strategic
objectives; Effective HR dashboards.

Readings (Unit wise):

Edwards, M. & Kirsten, Edwards K. (2016). Predictive HR Analytics: Mastering
the HR Metric. Kogan Page.-- Unit(s) - III

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 Department of Commerce, KMC Language University, Lucknow

Isson, J. P. Harriott, J. S. (2016). People Analytics in the Era of Big Data:

Changing the Way You Attract, Acquire, Develop, and Retain Talent. John Wiley
& Sons.-- Unit(s) - II
James, E. R. (2017). Business Analytics. Pearson Education Limited, UK.-- Unit(s)- I, II,
III, IV
Van, Wieren S. (2017).Quantifiably Better: Delivering Human Resource (HR) Analytics
from Start toFinish. Technics Publications LLC.-- Unit(s)- I, II, III, IV, V

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.
Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching and Assessment Tasks

No. Learning Activity
Understand the importance of Lectures, Live cases , Class participation, Assignment
I. analytics in managing HR Assignment Individual/Group, End Semester Exam
effectively.

Explain different dimensions of Lectures, Live cases , Class participation, Assignment

II. analytics in HR and its Assignment Individual/Group, End Semester Exam
measurement.

Analyse the impact of HR Lectures, Live cases , Class participation, Assignment

III. analytics on employee life cycle & Assignment Individual/Group, End Semester Exam
experience

Apply analytics in HR to drive Lectures, Live cases , Class participation, Assignment

IV. insights and make decisions. Assignment Individual/Group, End Semester Exam
Usefulness of predictive modelling Lectures, Live cases , Class participation, Assignment
V. to fulfil strategic objectives. Assignment Individual/Group, End Semester Exam
***

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Masters of CommerceSemester IV
Major Elective- Marketing Group-3
Course MCEC15: CONSUMER BEHAVIOUR

Marks: 100 Duration-60 Hrs.

Objective: To provide an in-depth understanding of the consumer

buying processes and their determinants as relevant for marketing decision
making.
Course Outcomes: The successful completion of this course shall enable the student:
CO1: To understand consumer behavior and its relationship with marketing concepts; CO2:
To understand the process of consumer decision making and its application;
CO3: To describe the underlying variables resulting into differences in consumer decision
making;
CO4: To understand the attitude-behavior relationship and its related models;
CO5: To know the socio-cultural factors affecting consumer decision making.

Contents:
Unit I- Consumer Behaviour: Importance and nature of consumer behavior; Types of
consumers and their role; Consumer behaviour and marketing concept; Changing profile of
Indian consumers and new consumption patterns; Conducting consumer research –
overview of process, complexities and issues.
Unit II- Consumer Decision Making Process: Buying motives; Buying roles; Consumer
buying process; Stages and levels of consumer decision making; Business buying
behaviour- an overview; Theories of motivation and its application.
Unit III- Personal Factors Affecting Consumer Behavior: Demographic characteristics;
Family, Family life cycle and consumer decision making; Household influence on
consumer buying behaviour; Needs and motivation; Perception; Perceptual mapping and
positioning; Value perceptions; Attitude and attitude change; Attitude models; Learning
and learning theories; Consumer involvement- antecedents and consequences;
Personality- Concept and personality theories; Psychographics; Life style and applications.
Unit IV- Socio-Cultural Determinants of Consumer Behavior: Reference group
influences- Theories of reference group and applications; WOM communication and
opinion leaders; Social class and social class stratification in India; Understanding cultural
and sub-cultural influences on individual, norms and their role, customs, traditions and
value system; Consumer socialization and inter-generational influences; Cross-cultural
dimensions of consumer behaviour.
Unit V- Models of Consumer Behaviour and Business Buying Behaviour: An overview
of contemporary models; Deterministic and probabilistic approaches; Contemporary
Models of consumer behaviour.

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Department of Commerce, KMC Language University, Lucknow

Readings (Unit wise):

Blackwell, R. D., Miniard, P. W., & Engel, J. F. (2009). Consumer Behavior. New Delhi:
Cengage Learning.

Unit (s) – III, IV

Hawkins, D. I., Motherbaugh, D. L., & Mookerjee, A. (2016). Consumer Behavior:

Busilding Marketing Strategies. Chennai: Mc Graw Hill Education (India).

Unit (s) - I, III and IV

Schiffman, L. G., & Kanuk, L. L. (2008).Consumer Behaviour. Prentice Hall.

Unit(s) - I, II, III, IV and V

Additional Readings:
Assael, H. (1994). Consumer Behaviour and Marketing Action. South-Western.

Audio Library. (n.d.). Retrieved from Sheth Leadership Academy:

https://www.shethleadershipacademy.com/audio/

Paul, P. J., & Olson, J. C. (2005). Consumer Behaviour and Marketing Strategy. McGraw
Hill Education.

WARC100. (n.d.). Retrieved from The world‘s best marketing campaigns and companies
2017:

Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i) Teaching
Plan, (ii) updatedreading list, and (iii) the list of case studies for uploading on Department
website.
Facilitating the achievement of Course Learning Outcomes
Unit Course Learning Outcomes Teaching and Assessment Tasks
No. Learning
Activity
Theory Class participation, Assignment
Explain consumer behaviour as a field of study
supported with Individual/Group, Mid
I. and identify the trends in consumer behaviour
companies‘ case Semester Exam/ End Semester
affecting marketers strategic decision making
examples Exam
Class participation, Assignment
Demonstrate the process of consumer decision Class discussion
II. making under various situations and its implication and cases Individual/Group, Mid
for marketing strategies analysis Semester Exam/ End Semester
Exam

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Department of Commerce, KMC Language University, Lucknow

Class participation, Assignment

Analyse the underlying variables resulting into Class discussion Individual/Group, Mid
III.
differences in consumer decision making and presentation Semester Exam/ End Semester
Exam
Class participation, Assignment
Apply the models of attitude-behaviour
Project and class Individual/Group, Mid
IV. relationship to explain the problems related to
presentation Semester Exam/ End Semester
consumer behaviour
Exam
Class participation, Assignment
Evaluate the socio-cultural differences in Case based class Individual/Group, Mid
V.
consumer decision making. discussion Semester Exam/ End Semester
Exam
***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce
Semester IV
Major Elective- Marketing Group-4
Course MCEC16: SUPPLY CHAIN MANAGEMENT AND
LOGISTICS

Marks: 100 Duration-60 Hrs.

Objective: To acquaint the students with the concepts and tools of supply
chain management andlogistics as relevant for a business firm.
Course Outcomes: The successful completion of this course shall enable the student to:
CO1: Describing fundamental supply chain management and logistics concepts
at macro and microlevels.
CO2: Understanding the role of Relationship Marketing in SCM
CO3: Understand the foundational role of logistics as it relates to procurement,
transportation, andwarehousing and inventory.
CO4: Develop an understanding of Performance Measurement, Supply Chain
Metrics (KPIs), BalancedScore Card Approach and Benchmarking.
CO5: Analyzing the importance of the third party and fourth party logistic
outsourcing. Develop anunderstanding of the Technology in logistics and Green Supply
Chain Management.

Contents:

Unit I-Introduction: Evolution, importance, scope, concept of Supply Chain Management

(SCM) and trade logistics; Supply chain management as a Management Philosophy;
Function of SCM, Value chain for supply chain management; Design of SCM; Logistic
activities – An overview, contribution of logistics at macro and micro levels; SCM and
trade logistics; Logistics and competitive advantage; Logistics mix; Concept, span and
process of integrated SCM; Difference between logistics and supply chain management,
demand management; Forecasting-Need, quantitative and qualitative methods, Selecting
the appropriate forecasting technique; Functional applications – HR, marketing, operations,
finance, IT; Logistics organization - Logistics in different industries.

Unit II- Behavioural Issues in Supply Chain Management: Role of relationship

marketing in SCM; Managing relationships with suppliers and customers; Captive buyers
and suppliers; Strategic partnerships; Supplier-retailer collaboration and alliances.

Unit III- Focus Areas of Logistics and Supply Chain Management: Product
development process and SCM, purchasing cycle, types of purchases, JIT purchasing,
sstrategic role of purchasing in the supply chain and total customer satisfaction; Purchasing

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Department of Commerce, KMC Language University, Lucknow

vs. procurement, procurement strategies; Transportation: Introduction, objectives, different

modes of transportation, importance of effective transportation system; Warehousing and
inventory management: Reasons for warehousing, warehousing evaluation and
requirements, warehousing location strategies, inventory- Introduction, objectives, concept
of inventory, types of inventory, concept of inventory management, importance of
inventory management, objectives of inventory management, different types of inventory
costs, inventory management principles and approaches; Logistical packaging:
Introduction, objectives, concept of logistical packaging, types of packaging material,
packaging costs.

Unit IV- Performance Measurement: Framework of performance indicators, methods of

performance measurement, and the balanced score card approach, benchmarking, supply
chain metrics (KPIs), performance measurement and continuous improvement.

Unit V-Trends and Challenges in Logistics and Supply Chain Management: Third
party and fourth party logistic outsourcing- Challenges and future directions; Reverse
logistics; Bullwhip effect; Push based and pull based systems; Green supply chain
management; E-Commerce logistics: Requirements of Logistics in e-commerce, EDI, bar
coding, RFID; Re-engineering the supply chain- Future directions.

Readings (Unit wise):

1. Chopra, S. & Meindl, P. (2007). Supply Chain Management: Strategy, Planning and
Operation, PearsonEducation.- Unit(s) - I, III.
2. Hult, M. G., Closs, D., Frayer, D. Global (2014). Supply Chain Management:
Leveraging Processes, Measurements, and Tools for Strategic Corporate Advantage.
Mc Graw Hill Ltd- Unit(s) - I, II, IV,V
3. Shapiro, J.F. (2007). Modelling the Supply Chain, Cengage Learning.- Unit(s) - I, V
4. Simchi-Levi, D., Kaminsky, P., Simchi-Levi, E. & Ravi, Shankar (2008). Designing
and Managing theSupply Chain. Tata McGraw Hill Education Private Limited.- Unit(s)
- I, II, III, IV and V

Additional Readings:

1. Bozarth, C.C. & Handfield, R. B. (2015). Introduction to Operations and Supply

Chain Management.
Pearson Education.
2. Christopher, M. (2011). Logistics and Supply Chain Management. Prentice Hall.
Teaching Plan:

At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updatedreading list, and (iii) the list of case studies for
uploading on Department website.

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 Department of Commerce, KMC Language University, Lucknow

Facilitating the achievement of Course Learning Outcomes

Unit Course Learning Outcomes Teaching Assessment Tasks

No. and
Learning
Activity
Develop an understanding of logistic activities in Class participation , Assignment
Lectures,
I. detail, demand management and functional Individual/Group, Mid Semester
cases
applications. Exam, End Semester Exam
Class Case Study Discussion,
Understanding the role of Customer and Supplier discussion
II. Mid Semester Exam, End
Relationship Marketing. and cases
analysis Semester Exam

Understand the foundational role of logistics as it

relates to transportation and warehousing. Compare Cases and Case Study Discussion, Class
III.
modes of transportation. Describe warehouse and presentation test, End-term Exam.
inventory processes, systems, and packaging.

Class participation, Assignment

Develop an understanding of supply chain metrics Class
IV. Individual/Group, Mid Semester
(KPIs) and performance measurement presentation
Exam/ End Semester Exam
Case Study Discussion,
Develop an understanding of the Technology in Assignment
Case based
V. logistics – EDI, Bar Coding, RFID and importance of
Discussion Individual/Group, Mid Semester
3PLs ,4PLs and Green Supply Chain Management
Exam/ End Semester Exam
***

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Department of Commerce, KMC Language University, Lucknow

Master of Commerce (CBCS) Open Elective- Intra-Departmental

SEMESTER-IV
Course MCOE03: FINANCIAL MODELING USING EXCEL
Marks: 100 Duration: 60 Hours.

Objective: To provide hands on learning on financial modelling using spreadsheets for

Business Analysis and financial decisions.
Course Outcomes: The successful completion of this course shall enable the student to:
CO1: Understand the foundations of financial modelling using spreadsheets.
CO2: Build financial models for business analysis.
CO3: Build financial models for forecasting and to make projected financial statements.
CO4: Apply modelling tools and techniques for valuation.
CO5: Use financial models for decisions in uncertainty.

Contents:
Unit I-Modelling Overview and Core Concepts: Financial modelling and application,
tools for modelling, skills for financial modelling, steps of modelling, independent and
dependent variable; Spread sheet environment and its application, designing the spread
sheet model, using formulas in modelling.

Unit II-Modelling for Business Analysis: Building a financial statement model;

Financial analysis of company: Construction of pyramid of ratios from a published
financial statement; Report on an industry: Financial analysis and interpretation

Unit III-Financial Forecasting: Historical financial statements; Integration and linking

of financial statements; Lag and lead indicators; Forecasting techniques; Forecasting
turnover, expenses, current and non-current assets, liabilities; Adjusting for seasonality,
projected financial statements

Unit IV-Modelling for Valuation: Applying modelling tools and functions, projected
cash flows, The DCF inputs: Beta, risk premium, capital asset pricing model, weighted
average cost of capital, discounted cash flows, DCF valuation, understanding the DCF
valuation; Stages of growth, terminal value

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 Department of Commerce, KMC Language University, Lucknow

Unit V- Modelling for Uncertainty: Simulation and sensitivity analysis; What if

Analysis- Goal Seek, scenario planning, scenario and solver tools; Statement of
assumptions
Note: Relevant software will be used for pedagogical purpose. Evaluation of practical
exercise (if any) using software will be part of internal assessment.

Readings (Unit wise):

1. Beninga, Simon (2014). Financial Modelling. MIT press, Ch.1, 2, 3 - Unit(s) - IV
2. Day, Alastair L. (2012). Mastering Financial Modelling. Pearson Education, Ch.8,
9, 13, 16 - Unit(s) - III and IV
3. Moschella, John (2017). Financial Modelling for Equity Research: A Step-by-
Step Guide to Earnings Modelling. Guternberg Research publishing, Ch.5, 6, 7 -
Unit(s) - IV
4. Proctor, K. Scott (2004).Building Financial Models with Microsoft Excel. John
Wiley and Sons, Ch.10, Unit(s) - IV
5. Sengupta, Chandan (2004). Financial Modelling using Excel and VBA. John
Wiley & Sons, Ch. 1,2,4,5 - Unit(s) - I, II, III and IV
6. Tija, John S. (2009). Building Financial Models. McGraw Hill, Ch. 3, 9, 10, 14 -
Unit(s) - I, II
Note: Latest edition of the readings may be used.
***
Teaching Plan:
At the beginning of each semester faculty teaching the course will provide (i)
Teaching Plan, (ii) updated reading list, and (iii) the list of case studies.
Facilitating the achievement of Course Learning Outcomes

Teaching and
Unit No. Course Learning Outcomes Assessment Tasks
Learning Activity
Class participation, Assignment,
Students can prepare basics
I.. Hand son learning Individual/Group, Mid Semester
structures on spread sheets
Exam/End Semester Exam
They can analyze financial Class participation, Assignment,
II. statements to take business or Hand son learning Individual/Group, Mid Semester
Investment decisions Exam/End Semester Exam
Class participation, Assignment,
Are able to forecast financial Individual/Group, Mid Semester Exam/End
III. Hand son learning
statements Semester Exam

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Department of Commerce, KMC Language University, Lucknow

Demonstrate the ability to apply Class participation, Assignment,

IV. modeling tools and techniques for Hand son learning Individual/Group, Mid Semester
valuation Exam/End Semester Exam
Are able to forecast financial Class participation, Assignment,
V statements regarding Simulation Hand son learning Individual/Group, Mid Semester
etc Exam/End Semester Exam
***

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