MSBS-BOS-M.

COM-2023-2025 (NEP)

MATS UNIVERSITY
MATS SCHOOL OF BUSINESS STUDIES

Syllabus

For
(Two - Year Full-Time Degree Course)

[Link] CBCS Program

(Choice Based Credit System)

(Semester Based Course as per New Education Policy)

[Link]-2023-2025 (NEP)

[Link] PROGRAM 2023-2025

The Syllabus Book presents the broad objectives, structure, and contents of our Two-Years
Master of Commerce Program. The Syllabus is directional in scope and enables the students to
acquire skills, enhance knowledge and make them fit for the industry. The syllabus also
incorporates Summer Internship program and MOOC courses to cope up with the dynamics of
commerce education.

2023-2025 MATS University Raipur

[Link]-2023-2025 (NEP)

PROGRAM DESIGN AND REQUIREMENTS

The course curriculum is designed to develop accounting and managerial skills in the
students. [Link] program is four semester Post graduate programme in commerce. It
provides in-depth knowledge to students in subjects of different domains. It equips the
students with the latest business skills to meet the requirements of corporate entities.

[Link] Programme also nurtures research culture among students and has innovative
courses like accounting software, Business research, Financial Management and policy,
Financial Reporting, Export Import Procedures & Documents, International Marketing,
industrial internship, and dissertation under the supervision of experienced faculty mentors.
The First semesters offer electives in ‘Accounting and Finance’ and ‘Marketing’. As a
value addition- Personality Development, communication skills, current affairs, and Guest
lectures are regularly conducted to make students aware of happenings around the business
world. Students are being given the flexibility to enroll for Value Added courses and
sharpen the skills in domains of their choice.

Upon successful completion of course, students will be able to work in different

organizations in various capacities. Immense opportunities are available to students after
the completion of this course.

ASSESSMENT/EVALUATION OF THE COURSE:

Candidates will be Continuously Evaluated/Assessed on the basis of their performance both
Internally and Externally. The Weightage of Internal Marks would be 30% and for external
70%. The External Marks will be evaluated on the basis of End-term Examination and
Internal Marks will be evaluated on the basis of Class
Participation/Tests/Assignments/Presentations etc. Candidates should mandatorily pass
Separately in both Internal & External Exams.

VALUE ADDED COURSE:

The modern world is a world of competition, enhancement of talent is vital at graduate level.
Apart from essential syllabus, students get necessary practice and knowledge in different fields
to make them fit to face the challenges with:

 Self-Management
 Communication Skills
 Stress management
 Summer Projects
 Industrial Tours
 Career Orientation, G.D
 Career Development and Interview Skills.
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 National and International Tours

 Commerce Feasts
 Mad Ads, Business Plans, Mock Stock and many more.

In Post graduation course Masters Commerce, we offer the value addition by

imparting the practical knowledge and providing the training to students about Yoga
and Meditation and also conducting the Yoga Classes for each semester so that the
students can develop their mental and physical skills and can impart the holistic
approach amongst students for character building.
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PROGRAMME OUTCOMES:
1) To provide a systematic and rigorous learning and exposure to Finance and Marketing
related disciplines.
2) To train the student to develop conceptual, applied and research skills as well as
competencies required for effective problem solving and right decision making in routine
and special activities relevant to financial management and Banking transactions of a
business.
3) To acquaint a student with conventional as well as contemporary areas in the discipline of
Commerce.
4) To enable a student well versed in national as well as international trends.
5) To facilitate the students for conducting business, accounting and auditing practices, role
of regulatory bodies in corporate and financial sectors of various financial instruments.
6) To provide in-depth understanding of all core areas specifically Advanced Accounting,
International Accounting, Management, Security Market Operations and Business
Environment, Research Methodology and Tax planning.
7) Develop an ability to apply knowledge acquired in problem solving. Ability to work in
teams with enhanced interpersonal skills and communication.
8) The students can work in different domains like Accounting, Taxation, Marketing,
Banking and Administration.
9) Ability to start their own business. Ability to work in MNCs as well as Private and Public
companies.
10) To develop team work, leadership and managerial and administrative skills. Students can
go further for professional courses like CA/ CS/CMA/CFA and Research Courses like
Ph.D./PDF/Research Analyst/Market Analyst.
[Link]-2023-2025 (NEP)

Level 1 First Year [credit required 36-40]

[Link] SEMESTER I
Board
Periods
S.N of Subject Catego Credi
Subject Per Scheme of Examination
o. Studie Code ry ts
Week
s
Intern
Extern Total
al
L T P al Mark
Mark
Marks s
s
Research
1 MSBS MCM101 4 0 0 70 30 100 4
Methodology Major
International
2 MSBS MCM102 Major 4 0 0 70 30 100 4
Business

Apprenticeshi
3 MSBS MCM107 Project 0 0 2 15 35 50 2
p training
SPECIALISATION
Accounting & Finance
Elective I
Financial
1 MSBS MCM103 Institutions 4 0 0 70 30 100 4
Major
and Market
Services
Elective II
Advance
2 MSBS MCM104 4 0 0 70 30 100 4
Financial Major
Management
SPECIALISATION
Marketing
Elective I
1 MSBS MCM105 Brand Major 4 0 0 70 30 100 4
Management
Elective II
Advertising
2 MSBS MCM106 Major 4 0 0 70 30 100 4
and Sales
Management
Total credits Semester I 18
L- Lecture, T= Tutorial, P- Practical, C -Credit, IA-Internal Assessment, ESE- End
Semester Examination.
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[Link] SEMESTER II

Board
Periods
of Subjec Catego Credi
[Link]. Subject Per Scheme of Examination
Studie t Code ry ts
Week
s
Tota
Extern Intern
l
L T P al al
Mar
Marks Exam
ks
Business
MCM2 Policy &
1 MSBS 4 0 0 70 30 100 4
01 Strategic Major
Management
Entrepreneurs
MCM2
2 MSBS hip 4 0 0 70 30 100 4
02 Major
development
Research
MCM2
3 MSBS Project/Intern Project 0 0 4 15 35 50 2
07
ship
SPECIALISATION
Accounting & Finance
Elective I
MCM2
1 MSBS International Major 4 0 0 70 30 100 4
03
Finance
Elective II
Security
MCM2
2 MSBS Analysis and Major 4 0 0 70 30 100 4
04
Portfolio
Analysis
SPECIALISATION
Marketing
Elective I
MCM2
1 MSBS Rural Major 4 0 0 70 30 100 4
05
Marketing
Elective II
MCM2 Logistics and
2 MSBS Major 4 0 0 70 30 100 4
06 Supply Chain
Management
Total credits Semester II 18
L- Lecture, T= Tutorial, P- Practical, C -Credit, IA-Internal Assessment, ESE- End
Semester Examination.
[Link]-2023-2025 (NEP)

Insurance and Risk Management

[Link] SEMESTER III
Board
Subject Periods Per Scheme of Cre
[Link]. of Subject Category
Code Week Examination dits
Studies
Exte Inter Tot
rnal nal al
L T P
Mar Exa Ma
ks m rks
Statistical
1 MSBS MCM301 4 0 0 70 30 100 4
Analysis Major
Project
2 MSBS MCM302 4 0 0 70 30 100 4
Management Major
Corporate Tax
3 MSBS MCM303 Planning & Major 4 0 0 70 30 100 4
Management
Yoga &
4 MSBS MCM308 VOC 2 - - 35 15 50 2
Meditation
SELECT ANY ONE SPECIALISATION

Accounting & Finance

Corporate
1 MSBS MCM304 Major 4 0 0 70 30 100 4
Finance
International
2 MSBS Financial Major 4 0 0 70 30 100 4
MCM305
Management
Marketing
Service
1 MSBS Major 4 0 0 70 30 100 4
MCM306 Marketing
Customer
2 MSBS MCM307 Relationship Major 4 0 0 70 30 100 4
Management
Total credits Semester III 22
[Link]-2023-2025 (NEP)

L- Lecture, T= Tutorial, P- Practical, C -Credit, IA-Internal Assessment, ESE- End

Semester Examination.

SEMESTER IV
Board
Sl. Subject Periods Per Scheme of Cre
of Subject Category
No. Code Week Examination dits
Studies
Exte Inter Tot
rnal nal al
L T P
Mar Exa Ma
ks m rks
Quantitative
1 MSBS Major 4 0 0 70 30 100 4
MCM401 Techniques
Production
2 MSBS Major 4 0 0 70 30 100 4
MCM402 Management
Dissertation/
3 MSBS MCM407 Project Work/ Project 0 0 4 30 70 100 4
Case Studies
SELECT ANY ONE SPECIALIZATION

Accounting and Finance

Financial
1 MSBS MCM403 Major 4 0 0 70 30 100 4
Derivatives
Insurance and
2 MSBS MCM404 Risk Major 4 0 0 70 30 100 4
Management
Marketing
Consumer
1 MSBS MCM405 Major 4 0 0 70 30 100 4
Behavior
Marketing
2 MSBS MCM406 Major 4 0 0 70 30 100 4
Research
Total credits Semester IV 20
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Total Credits at the end of M. Com Final Semester 78

L- Lecture, T= Tutorial, P- Practical, C -Credit, IA-Internal Assessment, ESE- End

Semester Examination.
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SEMESTER –
I

Name of the Programme/Semester: M. Com - I Branch: Business Studies

Subject: Research Methodology Subject Code: MCM101
Total Marks for Evaluation: 70 Credit: 04

Course Objective: To equip students with a basic understanding of the underlying principles of
quantitative and qualitative research methods.

Course Outcome:
After successfully completion of this course, the students will be able to: -
CO1: Understand the basics and various approaches to research.
CO2: Discuss appropriate method to accomplish research studies in the fields of
marketing, HR and Finance.
CO3: Examine the research, sources of data and select appropriate method of sampling
and analysis.
CO4: Analyze research problems in the current scenario of business.
CO5: Point-out the critical approach in decision making and forward planning.

COURSE CONTENT
Module I 12 Hours
Introduction to Research methodology: Meaning, objectives, types and significance, process of
research and criteria of a good research.

Module II 12 Hours
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Problems and Sampling Research problems: Meaning of research problem, defining the research
problem and selecting the problem. Sample design: Meaning, sample selection, sample size,
types of samples and methods involved in sample design.

Module III 12 Hours

Data Collection and Analysis Data Collection: Meaning, sources of data - primary and secondary
data, Collection of data - questionnaire, interview schedule, Google forms for data, Data
analysis, methods of analyzing the data.

Module IV 12 Hours
Interpretation of Data. Report Writing Report writing: types of report, contents of report, steps in
drafting report, model research reports

Module V 12 Hours
Impact factor of Journals, When and where to publish? Ethical issues related to publishing,
Plagiarism and Self-Plagiarism. Use of Encyclopedias, Research Guides, Handbook etc.,
Academic Databases Book for Study Singh G.B, Research Methodology with SPSS.

Text Books:
1. Research [Link],
2. Research Methodology- (TEXT BOOK)- By Dr. S. Sachdeva
3. D.R. Cooper and S. P. Schindler, Business Research Methods, Tata McGraw
Hill.

Reference Books:
1. R. Nargundkar, “Marketing Research: Text and Cases”, McGraw Hill Education,
2017. 2 R. Kumar, “Research Methodology: A step by step guide for Beginners”,
Pearson. Education
2. I Levin & D.S. Rubin, “Statistics for Management”, Pearson Education, 2017.
3. Dangi, H., Dewan, S., “Business research methods”, Cengage Learning India
Private Ltd., 2017.
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - I Branch: Business Studies

Subject: International Business Subject Code: MCM102
Total Marks for Evaluation: 70 Credit: 04

Course Objective:
The objective of the course is to acquaint the students with nature, scope, structure and
operations of international business. Also to familiarize them with trends and developments in
the International Business Environment and policy framework.

Course Outcomes:
On successful completion of the course, the students will be able to: -
CO1: Understand the meaning and concept of international business.
CO2: Explain various theories of international trade.
CO3: Classify various modes of entry into international business and changes in
product, marketing and pricing strategies to be made to adapt to the international
conditions.
CO4: Explain foreign exchange market and its theories.
CO5: Describe recent trends in foreign exchange market and composition of India’s
foreign trade.

COURSE CONTENTS
Module I 12 Hours
Introduction to International Business
Meaning, need for International Business, Evolution of international Business; distinction
between international Business and domestic Business, Stages of Internationalization,
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Globalization- Meaning, Features, Stages- Production, Investment and Technology, Advantages

and Disadvantages, MNCs and International Business.

Module II 12 Hours
Theories of International Trade
Classical and neo-classical theories, Mercantilism, Absolute Cost Advantage theory,
Comparative advantage theory, Factor-proportions theory, Product Life Cycle theory.

Module III 12 Hours

Modes of Entry in International Business
Mode of Entry: Exporting, Licensing, Franchising, Contract Manufacturing, Turn Key Projects,
Foreign Direct Investment – Mergers, Acquisitions and Joint Ventures, Comparison of different
modes of Entry.

Module IV 12 Hours
Foreign Exchange
Meaning and need; Theories for exchange rate determination-Mint parity theory; Purchasing
Power parity Theory, Interest Parity theory, Balance of Payment Theory or demand and supply
theory.

Module V 12 Hours
Exim Trade
Direction and Composition of India’s foreign trade, recent trends; Export Trade, Procedure,
Steps & Documentation, Export Financing, Export Promotion, Import Trade, Procedure, Steps,
Documentations and Problems - EXIM Policy - Balance of Payment – Disequilibrium and
Measures for Rectification -Institutions connected with EXIM Trade.

Text Books:
1. Ohlin, International Economics
2. Dr. Aswathappa International Business, Tata McGraw Hill.
3. P. SubbaRao – International Business – HPH
4. Shyam Shukla; International Business, Excel Books.

Reference Books:
1. Francis Cherunilam; International Business, Prentice Hall of India
2. Rosy Joshi; International Business, Kalyani Publishers.
3. Venkataramana. K, International Business, SHBP.
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - I Branch: Business Studies

Subject: Financial Institutions, Market and Services Subject Code: MCM103
Total Marks for Evaluation: 70 Credit: 04

Course Objective: To understand the basic concept of the financial system of our country and
rules and regulations affecting the financial market.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Describe the components of financial systems and its role in an economy.
CO2: Understand the regulations proposed by governing bodies of financial markets.
CO3: Explain the nature and applicability of different types of financial instruments.
CO4: Illustrate the functions of various financial institutions.
CO5: Compare and contrast the implications of different financial service.

COURSE CONTENTS
Module I Hours: 12
Financial System – Structure, Components, Markets, Institutions, Instruments, Services
Functions, Significance, Development of Financial Sector, Parameters of Development of
Financial Sector, Financial Sector Reform in India, Globalization of Indian Financial System

Module II Hours: 12
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Financial Institutions in India, Banking, Commercial Banks, Structure, Problems of Competition,

Interest Rates, Spreads and NPAs, Bank Capital, Adequacy Norms, Capital Market Support,
Financial Inclusion

Module III Hours: 12

Development Financial Institutions – Evolution – Functions, IFCI, ICICI, IDBI, SFCS, LIC,
GIC, SIDBI etc. Development vs Commercial Banking, Universal Banking.

Module IV Hours: 12
Financial Markets, Major Segments of Financial Markets, Money Market, Capital Market,
Foreign Exchange market and Govt. Security Market, Money Market: Call Money Market, Bill
Market, Repo Market, T Bill, Commercial Paper, Certificate of Deposits, Capital Market:
Primary and Secondary Market, Cash/Spot Market and Derivative Market, and Equity and Debt
Market.

Module V Hours: 12
Securities Market: Methods of Issue of securities, Securities trading and Settlement, and Listing
of securities, Functions of Stock Exchanges: Operations of OTCEI, and NSE Role of SEBI and
Investor Protection Recent Trends and developments in Security market.

Text Books:
1. Khan, M.Y & Jain, P.K.: Financial Management; Tata McGraw Hill,
New Delhi, 2008.
2. Pandey, I. M.: Financial Management; Vikas Publishing House, New Delhi,
2005.
3. Chandra, Prasana: Financial Management; Tata McGraw Hill, New Delhi,
2008.
4. Brealey and Meyers: Principles of Corporate Finance: Tata McGraw Hill,
New Delhi, 2008.
5. Keown, Martin, Petty and Scott (Jr): Financial Management: Principles and
Applications;
2. Prentice Hall of India, New Delhi, 2002.

Text Book:
1. Financial market and services, Chandani Rani |Chetna MH | Vinayak L Hegde

Reference Books
1. L. M. Bhole & Jitendra Mahakud, Financial Institutions and Markets, Structure, Growth
& Innovation, McGraw Hills Publications
2. DK Murthy, and Venugopal, Indian Financial System, IK Int Pub House, 2006
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Name of the Programme/Semester: M. Com - I Branch: Business Studies

Subject: Advanced Financial Management Subject Code: MCM104
Total Marks for Evaluation: 70 Credit: 04

Course Objective:
The course objective is to provide a comprehensive understanding of financial management,
corporate valuation, value-based management, and corporate restructuring. It aims to equip
students with the knowledge and tools necessary to analyze financial statements, understand the
time value of money, calculate the weighted average cost of capital, and apply various valuation
methods. Additionally, the course will cover value-based management approaches, performance
measurement, and corporate restructuring, including mergers, acquisitions, and the restructuring
of companies in various scenarios.

Course Outcomes:
On successful completion of the course, the students will be able to: -
CO1: Understand the principles and goals of financial management and analyze
financial statements effectively.
CO2: Apply various valuation methods for corporate valuation, including net assets,
earnings capitalization, and discounted cash flow.
CO3: Comprehend value-based management approaches and performance measurement
techniques, such as the Balanced Scorecard.
CO4: Analyze different forms of corporate restructuring, including asset restructuring
and financial restructuring.
[Link]-2023-2025 (NEP)

CO5: Evaluate the feasibility of mergers and acquisitions and understand the financing
and exchange ratio determination process.

COURSE CONTENT
Module I 12 Hours
INTRODUCTION AND FUNDAMENTAL TOOLS OF FINANCE
Meaning of Financial Management – Goals of Financial Management - Analysis of Financial
Statements – DU PONT ANALYSIS; Time Value of Money – Compounding, Discounting,
Annuity and Perpetuity; Weighted Average Cost of Capital – CAPM based calculation. Beta –
Un-levering and Re-levering

Module II
CORPORATE VALUATION 12 Hours
Valuation of Firm and Valuation of Equity – Net Assets Method, Earnings Capitalization
Method, Relative Valuation, Chop Shop Method. Discounted Cash Flow (DCF) Method,
Adjusted Present Value (APV) Method.

Module III
VALUE BASED MANAGEMENT 12 Hours
Introduction to Value Based Management-Marakon Approach, Alcar Approach, Mc Kinsey
Approach, Stern-Stewart Approach (EVA Method) and BCG Approach. Performance
Measurement and Analysis. Balanced Scorecard.

Module IV
CORPORATE RESTRUCTURING 12 Hours
Corporate Restructuring – Forms of Corporate Restructuring. Asset Restructuring –
Securitization, Sale and Lease; Financial Restructuring – Designing and re-designing capital
structure; Restructuring of companies incurring continuous losses, restructuring in the event of
change in law, Buy-back of shares.

Module V
CORPORATE RESTRUCTURING 12 Hours
Mergers and Acquisitions – Meaning and differences; Financing of merger (deciding between
merger and acquisition), Determining Exchange Ratio – Range and Terms. Feasibility of
Mergers and Acquisitions

Text Books:
1. V. Rajesh Kumar, “Strategic Financial Management”, Mc Graw Hill Publishers.
2. Bender, Ruth and Ward, Keith, “Corporate Financial Strategy”, Butterworth
Heinemann.
3. Damodaran, Aswath, “Damodaran on Valuation”, John Wiley.
4. Damodaran, Aswath, “The Dark Side of Valuation”, John Wiley.
5. Chandra, Prasanna, “Corporate Valuation and Value Creation”, Mc Graw Hill.

Reference Books:
[Link]-2023-2025 (NEP)

1. Allen, David, “An Introduction to Strategic Financial Management – The Key to Long
term Profitability”
2. Allen, David, “Financial Decisions – A Guide to the Evaluation and Monitoring of
Business Strategy”, The Chartered Institute of Management Accountants, Kogan Page.
3. Hampton, John, “Financial Decision Making – Concepts, Problems and Cases”,
Prentice Hall of India.
4. Jakhotiya, G.P., “Strategic Financial Management”, Vikas Publishing House Private
Limited.

Name of the Programme/Semester: M. Com - I Branch: Business Studies

Subject: Brand Management Subject Code: MCM105
Total Marks for Evaluation: 70 Credit: 04
Course Objective:
Define the main concepts and explain the purpose of branding and examine brand concepts in
real-life settings by articulating the context of and the rationale for the application.

Course Outcomes:
On successful completion of the course, the students will be able to: -
CO1: Explain the concept of Product and Brand Management.
CO2: Demonstrate highlights of Brand; competitor & customer analysis.
CO3: Interpret market potential and product strategy development.
CO4: Explain brand management process and identify phases of brand building.
CO5: Categorize brand equity and positioning.

COURSE CONTENTS
Module I 12 Hours
Introduction to brands and Brand Management: Brands: Key Definitions and Concepts,
challenges and opportunities. Introduction to Product & Product Related Concepts: Product
Management & Scope Marketing Organization & Types, Marketing Planning: Components of
Marketing Plan Defining the Competitive Set: Levels of Market Competition, Methods for
Determining Competitors Category Attractiveness Analysis: Aggregate Market Factors,
Category Factors, Environmental Analysis
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Module II 12 Hours
Identifying and Establishing Brand Positioning: Customer Based Brand Equity: Brand
Knowledge, Sources of Brand Equity, The Four Steps of Brand Building; Brand Positioning:
Identifying and implementing brand positioning, Points of Parity, Points of Difference, Brand
Audits. Competitor Analysis: Sources of Information, Assessing Competitors’ Current
Objectives & Strategies, Differential Advantage Analysis Customer Analysis: Purpose,
Segmentation Criteria

Module III 12 Hours

Market Potential & Sales Forecasting, Methods of Estimating Market & Sales Potential
Developing Product Strategies, PLC, Product Strategies Over the Life Cycle Managing New
Product Development, Product Modification, Line Extension & Brand Extension Brands &
Brand Management, Branding Challenges & opportunities, Concept of Brand Equity

Module IV 12 Hours
Strategic Brand Management Process: Introduction & Phases Identifying & Establishing Brand
Positioning: Building A Strong Brand, Positioning Guidelines Planning & Implementing Brand
Marketing Programs: Criteria for Choosing Brand Elements, Options & tactics for Brand
Elements, Use of IMC for Brand Building, Leveraging Secondary Brand Associations to Brand
building

Module V 12 Hours
Measuring & Interpreting Brand Performance: Developing A Brand Equity Measurement &
Management System, Measuring Sources of Brand Equity & Outcome of Brand Equity Growing
& Sustaining Brand Equity: Designing & Implementing Branding Strategies Managing Brands
Over Time.

Text Books:
1. Gary, L. Lilien, Arvind Rangaswamy, New Product and Brand Management:
Marketing Engineering Applications, Prentice Hall, ISBN-10: 0321046439; ISBN-
13:978-0321046437

Reference books:
1. Percy, Strategic Brand Management, ISBN: 9780195692280, Oxford University Press
2. YLR Moorthi, Brand Management 1ed, Vikas Publication house Pvt Ltd
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Name of the Programme/Semester: M. Com - I Branch: Business Studies

Subject: Advertising And Sales Management Subject Code: MCM106
Total Marks for Evaluation: 70 Credit: 04

Course Objective:
To provide the students with the basics of Advertisement and give them knowledge of Sales
Management to analyze the expanding environment of media and communication techniques.

Course Outcomes:
On successful completion of the course, the students will be able to: -
CO1: Explain use of advertising and sales promotion as a marketing tool.
CO2: Describe advertising and sales promotional appeals.
CO3: Analyze appropriate selection of media.
CO4: Select creative skills required in the field of advertising.
CO5: Correlate about the ethical aspects of advertising and the impact of advertising on
Indian culture.

Module I 12 Hours
Definition, Importance and Functions of Advertising. Importance of Advertising in Modern
Marketing, Role of Advertising in the National Economy. Types of Advertising: Commercial,
Non-commercial, Primary demand and Selective Demand, Classified and Display advertising,
Comparative advertising, Co-operative advertising.

Module II 12 Hours
Advertising Appeals. Advertising message: Preparing an effective advertising Copy: Elements of
a Print Copy: Headlines illustration, body copy, slogan, logo, seal, role of color. Elements of
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Broadcast copy. Advertising Budget: Affordable Method, Per unit Method, Percentage Method,
Competitive parity and Task objective Method. Importance of Budgeting.

Module III 12 Hours

Advertising media- Types of Media Print Media (Newspaper & Magazines, Pamphlets, Posters
& Brochures), Electronic Media (Radio, Television, Audio Visual Cassettes), Other Media
(Direct Mail, Outdoor Media), Characteristics, merits & Demerits of above media, media scenes
in India Media Planning, Selection of Media Category Their reach, frequency & impact, Cost
and other Factors influencing the choice of Media Scheduling.

Module IV 12 Hours
Nature and importance of Personal Selling and Salesmanship. Where Personal Selling is more
effective than Advertising. Cost of Advertising Vs. Cost of Personal Selling AIDAS model of
selling. Types of Sales Persons and Selling situations. Buying Motives Consumer Behavior:
Fundamentals of Consumer Behavior; Factors Influencing Consumer Behavior – Learning,
Motivation Personality, Attitudes, Social Cultural and Situational Factors; Consumer Decision –
making process.

Module V 12 Hours
Importance of the Sales force and its Management Functions of Sales Manager. Recruitment and
Selection. Training and Development. Motivation & Compensation. Appraisal of Performance.
Sales force size, Organization of the sales departments Geographic, Product wise, Market based.
Sales Planning - Market analysis & Sales forecasting, Methods of forecasting sales. Qualities of
successful salesmen with reference to consumer Services.

Text Books:
1. C. N. Sontakki, Sales and Advertisement Management, Kalyani Publication.
2. Saxena, Rajan, Marketing Management, Tata Mcgraw Hill Publishing Company, New
Delhi, 1997

Reference Books:
1. Still Cundiff & Gowani; Sales Management
2. Marketing Management. 12th ed. by Kotler, Philip, and Kevin Lane
[Link]-2023-2025 (NEP)
[Link]-2023-2025 (NEP)

SEMESTER -
II

Name of the Programme/Semester: M. Com - II Branch: Business Studies

Subject: Business Policy & Strategic Management Subject Code: MCM201
Total Marks for Evaluation: 70 Credit: 04

Course Objective:
To introduce students to the key concepts, tools and principles of business policy and strategic
management. To expand the student’s capacity to integrate and appreciate the changes in the
environment that shapes the strategy of a business and lead to developing a competitive edge.

Course Outcome:
After completion of this course, the students will be able to: -
CO1: Explain the core concepts of business policy and strategy in functional areas of
management.
CO2: Illustrate various techniques for environmental scanning and organizational
appraisal.
CO3: Outline various corporate and business level strategies.
CO4: Apply various strategic analysis models at corporate and industry level.
CO5: Apply the elements of strategy implementation in business organization.
[Link]-2023-2025 (NEP)

COURSE CONTENTS
Module I Hours: 12
Business policy and strategies - Evolution of the concept, Difference between business policy and
strategic management, and significance. Introduction to Strategic Management-Concept importance of
strategic Management, Strategy & Competitive Advantage, strategic Management Process, Strategic
Intent, Vision, Mission, Business, Definition, Objectives and Purpose.

Module II Hours: 12
Business Environment: Concept of Environment, Environmental Scanning Techniques: ETOP, QUEST
and SWOT (TOWS). Internal Appraisal: Internal Environment, Organizational Capabilities in Various
Functional Areas and Strategic Advantage Profile. Methods and Techniques used for Organizational
Appraisal: Value Chain Analysis, Financial and Non-Financial Analysis, Historical Analysis, Industry
Standards and Benchmarking, Balanced Scorecard and Key Factor Rating. Identification of Critical
Success Factors (CSF).

Module III Hours: 12

Levels of strategies- Operational level- Meaning and importance, Business level- Meaning and
importance; Corporate level- Meaning and importance; Mission and purpose- Meaning and
importance, objectives and goals: Meaning and importance; Strategic Business Unit- Meaning and
importance; Functional level strategies - Meaning and importance.

Module IV Hours: 12
Strategy formulation and choice of alternatives: Strategies- modernization Meaning and
importance, diversification- Meaning and importance; integration- Meaning, types and
importance; Merger, take-over and joint strategies-Meaning and importance; Turnaround-
Meaning and importance, divestment- Meaning and importance and liquidation strategies-
Meaning and importance Case Study.

Module V Hours: 12
Strategic Implementation: Strategy Implementation: Resource Allocation, Projects and
Procedural issues. Organization structure and Systems in Strategy Implementation. Operational
and Derived Functional plans to implement Strategy, Integration of Functional Plans. Strategic
Control and Operational Control, Organizational systems and Techniques of Strategic Evaluation

Text Books:
1. Business Policy & Strategic Management, Azhar Kazmi, Tata McGraw Hill, 3 rd
Edition 2008.
2. Strategic Management and Business Policy TOWARD GLOBAL SUSTAINABILITY,
Thomas L. Wheelen J. David Hunger, Pearson 13th Edition

Reference Books:
1. Business Policy and Strategy, 7th Edition Chris Chatfield, Cheryl Van Deusen, Steven
Williamson, Harold C. Babson
2. KAMALA GOLLAKOTA, R. SRINIVASAN PHI Learning Pvt. Ltd.
3. Business Policy and Strategic Management G. V. Satya Sekhar I. K. International Pvt Ltd
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - II Branch: Business Studies

Subject: Entrepreneurship Development Subject Code: MCM202
Total Marks for Evaluation: 70 Credit: 04

Course Objective: The objectives of entrepreneurship development programmers are to increase

the knowledge and skill of existing entrepreneurs and encourage others to become one.

Course Outcomes:
After successfully completion of this course, the students will be able to
CO1: Define the concept of Entrepreneurs and importance of entrepreneurs to society
and economy.
CO2: Explain the theories of entrepreneurship and the process of entrepreneurship
development.
CO3: Explain the concept of Project and source of business idea. Apply a project idea.
Plan a project report for new ventures.
CO4: Classify various sources of institutional finance available for entrepreneurs.
CO5: Explain the various ownership structures for entrepreneurship and classify various
institutional support for new entrepreneurial ventures.

COURSE CONTENTS
Module I Hours: 12
The Entrepreneur: Definitions and Concept, Entrepreneurial Traits, Characteristics, Skills,
Classification, Growth, Nature, Importance and Types of Entrepreneurs. The Entrepreneurial
Culture. Distinction between Entrepreneur and Manager.

Module II Hours: 12
Developing Entrepreneurship: Concept & Theories, Environment, Entrepreneurship
Development, Training. Entrepreneurial Motivation.

Module III Hours: 12

Project Preparation and Marketing: Concept and Classification, Search for a Business Idea,
Project Identification, Formulation, Project Design and Network Analysis, Project Report,
Project Appraisal. Marketing: Methods, Channels, Marketing Institutions and Assistance for
Entrepreneurs.

Module IV Hours: 12
Institutional Finance: Commercial Banks & Other Financial Institutions. Institutional Support to
Small Entrepreneurs. Ownership Structures: Proprietorship, Partnership, Company, Co-
operative, Selection of an Appropriate Form of Ownership Structure.

Module V Hours: 12
[Link]-2023-2025 (NEP)

Institutional Support for New Ventures: Support System, Incentives and Facilities, Credit
Policies, Rajiv Gandhi Udyami Mitra Yojana, Small Industries Development Organization
(SIDO), Entrepreneurship Development Institute of India (EDI), Technical Consultancy
Organization (TCOS), Khadi and Village Industries Development (KVIC), Small Industrial
Development Bank of India (SIDBI), The National Science and Technology Entrepreneurship
Development Board (NSTEDB).

Text Books:
1. "Entrepreneurial Development" by Dr C B Gupta and Dr N P Srinivasan

Reference books:
1. "Entrepreneurial Development" by Khanka S S
2. "Entrepreneurial Development and Small Business Management" by Dr P T Vijayashree
& M Alagammai
3. "Entrepreneurial Development" by Desai
4. "Dynamics of Entrepreneurial Development and Management" by V Desa

Name of the Programme/Semester: M. Com - II Branch: Business Studies

Subject: International Finance Subject Code: MCM203
Total Marks for Evaluation: 70 Credit: 04

Course Objective: International finance includes two main topics, namely foreign exchange and
international monetary systems. The materials covered in this course will provide students a list
of essential concepts and economic models of international finance, allowing students to
understand the determination of exchange rates and financial globalization for international
financial decisions and managing international business risks.

Course Outcomes
After completion of this course, the students will be able to: -

CO1. Describe the structure of International Financial Market, Hedging and Risk
management in international market, Foreign Exchange Rate Theorem.
CO2. To articulate the operations in the international and domestic financial markets,
Forex spot transaction and Bid-Ask Quates.
CO3. Understand the mechanics of currency futures contracts.
CO4. To analyze and critically assess the implications of different policy choices on
economic outcomes.
[Link]-2023-2025 (NEP)

CO5. To analyze the risks and opportunities associated with international investment
decisions and evaluate the impact of global capital market trends on multinational
businesses.

COURSE CONTENTS
Module I (12 Hours)
International Money Markets, Hedging Transaction Risk International Money Markets, Hedging
Transaction Risk Foreign Exchange Forward Transactions; Eurocurrency Market; LIBOR;
Hedging FX Transaction Exposure; Interest Rate Parity Theorem.

Module II (12 Hours)

Introduction: FX Spot Market the Foreign Exchange Spot Market, Overview of Institutional
Features Introduction to Institutions of the Foreign Exchange Interbank Market Foreign
Exchange Spot Transactions; Bid-Ask Quotes; FX Appreciation ER (2015 edition).

Module III (12 Hours)

Interest Rate Parity, FX Hedging, Currency Futures, Carry Trade Check Interest Parity with Bid-
Ask Spread; Extensions to Interest Rate Parity; Synthetic FX Forward; Hedging Multiple
Currencies over Multiple Maturities; Default Risk.

Module IV (12 Hours)

Monetary Policy, Inflation, Interest Rates, Central Bank Policy Monetary Policy; Short Run
Inflation/Unemployment Trade-off Fisher Effect; Money Supply, Inflation and Interest Rates
Linkages Real and Nominal Interest Rates;

Module V (12 Hours)

Case Study on Different concepts of international finance and business.

Text books :
1. International Finance –Shaiaja Gasjjala
2. Foreign Exchange International Finance – A V Rajwade & H G Desai
3. International Finance- A Business perspective – Prakash G Apte.

Reference Book:
1. International Finance: Theory & Policy - Paul R. Krugman, Maurice Obstfeld
2. International Financial System- Ross P. Buckley
3. International Finance - Maurice D. Levi
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - II Branch: Business Studies

Subject: Security Analysis and Portfolio Management Subject Code: MCM204
Total Marks for Evaluation: 70 Credit: 04

Course Objective: The objective of this course is to enable the students learn various methods
of building portfolios, evaluation and revision under various economic environment constraints

Course Outcomes: -
After completion of this course, the students will be able to: -
CO1: Understand the Financial market in India and various alternatives available for
investment.
CO2: Construct portfolio and Identify issues in portfolio management on basis of risk
and return.
CO3: Evaluate the performance of the financial market by measuring Risk and Return.
CO4: Evaluate the best investment avenues by applying financial techniques.
CO5: Understand and evaluate the Portfolio construction, Revision and Evaluation.

COURSE CONTENTS
Module I 12 Hours
Meaning of Investment, Its Characteristics, Objective, Investment Avenues, Types of Investors,
Investment Vs Speculation, Investment Vs Gambling, Financial Market, Primary Market and
Secondary Market. Risk and Return, Diversification.
[Link]-2023-2025 (NEP)

Stock Exchange its Functions, Stock Market in India OTCEI, NSE, ISE, Organization,
Membership and Management of Stock Exchange, Listing of Securities, Regulation of Stock
Exchange, Trading System in Stock Exchange.

Module II 12 Hours
Portfolio Management: Meaning, importance, Objectives and various issues in portfolio
construction, Risk and return in portfolio theory. Return on portfolio, Risk and Return in
Portfolio Management: Risk, how to minimize risk, Risk return analysis, Decomposition Of
Return. Diversification-Definition and Importance, Relationship between Portfolio Risk and
Return. Phases of Portfolio Management.

Module III 12 Hours

Modern portfolio theory, Introduction to Fundamental Analysis- Meaning, Importance and
constituents, Economic analysis, Economic Forecasting, Forecasting Techniques, Industry
Analysis, Company Analysis and other factors.
Definition, Importance and Techniques, Dow Theory, Characteristics. Basic Principles, Chart
Patterns, Eliot Wave Theory.

Module IV 12 Hours
CAPM Assumption, CAPM analysis, Uses and limitations, Diversification-Measurement of Risk,
Markowitz Diversification-Assets Pricing-Implication of SML Principle of arbitrage, CML, SML,
Market efficiency. Arbitrage portfolios, Multi factor models, Efficient frontier.

Module V 12 Hours
Portfolio construction, Revision, Evaluation, Objective of Investors, Motives for Investment,
Time Horizon of Strategy, -Efficient portfolio, Execution of strategy, Monitoring, Building of
the portfolio, Portfolio revision, Security pricing and portfolio management, Evaluation of
portfolio performance, Criteria for evaluation of portfolio, Sharpe, Treynor, Jensen’s, Evaluation
criteria for portfolio, Jenson’s performance measure JP, performance evaluation.

Text Books:
1. Bhalla, V.K., “Investment Management”, S. Chand & Co.
2. Singh, Preeti.,” Investment Management”, Himalaya Publications.
3. Prasanna, Chandra., “Investment Analysis and Portfolio Management”, Tata McGraw
Hill.

Reference Books:
1. Security Analysis and Portfolio Management, V.A. Avadhani, Himalaya Publishing
House
2. Investment Analysis and management: Clark, James Fransis
3. Investment management: Fabozzi, Frank.J
4. Security Analysis and Portfolio Management: Fisher. D.E. and Jordan. R.J.
Portfolio Construction: Management and Protection: Strong, Robert
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - II Branch: Business Studies

Subject: Rural Marketing Subject Code: MCM205
Total Marks for Evaluation: 70 Credit: 04
Course Objective: To create awareness about the applicability of the concepts, techniques and
processes of marketing in rural context.

Course Outcomes:
On successful completion of the course, the students will be able to: -
CO1: Describe the importance and application of various concepts of rural marketing.
CO2: Demonstrate the appropriate selection of the segmentation, targeting and
positioning strategies along with the environmental factors that influence rural
consumers’ buying behavior.
CO3: Design a Pricing Strategy that suits the characteristics of rural products and the
stage in the product life cycle.
CO4: Formulate the appropriate marketing communication and rural distribution
channel plans to promote and deliver the rural products.
CO5: Appraise the recent trends in Rural marketing and the application of digital
technology in rural marketing.

COURSE CONTENTS
Module I 12 Hours
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Rural Marketing: Nature Definition, Scope, Significance, Structure and size of rural markets,
Factors effecting rural markets, Socio-cultural factors, population, profession, level of education,
distribution in rural markets, Rural market index, Thompson index, Rural development
programmes, Infrastructure, Communication media, Credit availability for rural marketing. Case
Studies.

Module II 12 Hours
Marketing Strategies for rural marketing: tactics with reference to rural marketing, Product and
services marketing in rural places, Product planning, Means of communication, Distribution
channels, market research for rural areas, Marketing of Farming products in rural places
(Fertilizers, seeds, pesticides, farming equipment etc.) -Case Studies

Module III 12 Hours

Marketing of Agricultural products: regulation of rural markets, cooperative marketing, Rural
societies for processing marketing, Rural Industry, Marketing for rural industry, cottage industry,
small scale industry, artisan products, Problems and remedial measures in rural industry,
Education & revolution movements for rural marketing in India, Role of Government and NGOs.
Case Studies.

Module IV 12 Hours
Managing Rural Business in India: Developing rural business, Human Resources in Rural
Marketing, Supply chain in Rural Business, Pricing strategies for rural outputs, Rural promotion
Mix, Rural Institutions, Types and Characteristics, Financial Management for Rural Industry.

Module V 12 Hours
Agricultural Marketing in Indian Context: Importance & Structure of Agricultural Marketing,
Dimensions of Agricultural Business, Green Marketing and its scope, Controlling and Evaluation
of Rural Marketing. Rural Consumerism. Case Studies

Text Books:
1. Sukhpal Singh, “Rural Marketing Management” Vikas Publishing House.
2. T. P. Gopalswamy, Rural Marketing, Vikas Publishing House
3. A. K. Singh, S. Pandey, Rural Marketing, New Age International Publishers

References Books:
1. Badi, R. V., & Badi, N. V. (2004). Rural Marketing 1st Edition. Himalaya Publishing
House. Batra, R., Myers, J. G., & Aaker, D. A.
2. Dogra, B., & Ghuman, K. (2008). Rural Marketing Concept and Practices. New Delhi:
Tata McGraw-Hill Education Private Limited
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - II Branch: Business Studies

Subject: Logistic And Supply Chain Management Subject Code: MCM206
Total Marks for Evaluation: 70 Credit: 04

Course Objective:
To understand the strategic role of logistics management and study the important modes of
logistics operations to apply supply chain techniques in an international perspective

Course Outcomes:
On successful completion of the course, the students will be able to: -
CO1: Demonstrate a sound understanding of the important role of supply chain
management in today’s business environment.
CO2: Contrast current supply chain management trends Understand and apply the
current supply chain theories.
CO3: Categories to use and apply computer-based supply chain optimization tools
including the use of selected state of the art supply chain software suites
currently used in business.

COURSE CONTENTS
Module I 12 Hours
Logistics management and Supply Chain management - Definition, Evolution, Importance. The
concepts of logistics and Supply Chain Management, Key Drivers of Supply Chain Management
and Logistics relationships.
[Link]-2023-2025 (NEP)

Module II 12 Hours
Basics of Transportation, Transportation Functionality and Principles; Multimodal Transport:
Modal Characteristics; Modal Comparisons; International Air Cargo Transport; Coastal and
Ocean transportation, Characteristics of shipping transport- Types of Ships

Module III 12 Hours

Containerization: Genesis, Concept, Classification, Benefits and Constraints; Inland Container
Depot (ICD): Roles and Functions, CFS, Export Clearance at ICD; CONCOR; ICDs under
CONCOR;

Module IV 12 Hours
Packing and Packaging: Meaning, Functions and Essentials of Packing and Packaging, Packing
for Storage- Overseas Shipment Nil and-Transportation- Product content Protection, Packaging
Types: Primary, Secondary and Tertiary- Requirements of Consumer Packaging, Channel
Member Packaging and Transport Packaging - Shrink packaging –Identification codes, bar
codes, and electronic data interchange (EDI)- Universal Product Code- GS1 Standards- package
labels- Symbols used on packages and labels.

Module V 12 Hours
Special Aspects of Export logistics: Picking, Packing, Vessel Booking [Less-than Container
Load (LCL) / Full Container Load (FCL)], Customs, Documentation, Shipment, Delivery to
distribution centers, distributors and lastly the retail outlets- Import Logistics: Documents
Collection- Valuing- Bonded Warehousing Customs Formalities- Clearing, Distribution to Units.

Text Books:
1) Bowersox, Closs, Cooper, Supply Chain Logistics Management, McGraw Hill.
2) Burt, Dobbler, Starling, World Class Supply Management, TMH.
3) Donald J Bowersox, David J Closs, Logistical Management, TMH

Reference Books:
1)Pierre David, “International Logistics”, Biztantra.
2)Sunil Chopra, Peter Meindl, Supply Chain Management, Pearson Education, India.
[Link]-2023-2025 (NEP)
[Link]-2023-2025 (NEP)

SEMESTER -
III

Name of the Programme/Semester: M. Com - III Branch: Business Studies

Subject: Statistical Analysis Subject Code: MCM301
Total Marks for Evaluation: 70 Credit: 04

Course 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 Outcome:
After completion of this course, the students will be able to: -
CO1: to make statistical comparisons of means (paired and unpaired samples),
proportions and variances.
CO2: understand correlation and regression and their limitations and predictions.
CO3: Understand the concept of sample preparation error within a geo statistical
sampling context.
CO4: understand the concepts of confidence intervals and hypothesis tests.
CO5: Understand the concepts of ANOVA and be familiar with one -way, two-way, and
two-way with interaction ANOVA.

COURSE CONTENTS
[Link]-2023-2025 (NEP)

Module I 12 Hours

Definitions, Characteristics, Scope and Nature, Functions, limitations, Distrust and misuse,
Importance & Statistical Investigations., Classification & Tabulation.
Data Sources: Primary and Secondary, Primary data collection techniques, Schedule,
Questionnaire and interview Sources of Secondary data.
Analysis of time series and forecasting; components of time series analysis, decomposition
models, trend projection methods, measurement of seasonal variation.

Module II 12 Hours
Multiple and partial correlation and multiple regression analysis.

Module III 12 Hours

Sampling and statistical inference-census vs sampling, principles and methods of sampling,
sampling distribution, standard error, point estimation.
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.

Module IV 12 Hours
Hypothesis Testing: One and Two-sample Tests: General methodology 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: Hypothesis testing of means when the population standard deviation is
known and when it is not known. Hypothesis tests concerning proportions. Two-sample Tests:
Tests for difference between means – when population standard deviations are known, and when
they are not known. Inferences about difference between two means for matched samples.
Testing of difference between two proportions.

Module V 12 Hours
Statistical Quality Control: Causes of Variations in quality characteristics, Quality Control
charts-purpose and logic, Process under control and out of control, warning limits, control charts
for attributes-fraction defectives and number of defects, Acceptance sampling.
Analysis of Variance and Non-parametric Tests: F-test of equality of variances. One-factor
ANOVA (Completely Randomized Model) and Two-factor ANOVA)

Text Books
1. “Statistics for Business and Economics” by Paul Newbold, William L. Carlson, and Betty
Thorne (with an Indian edition that may include Indian author contributions).
2. “Fundamentals of Statistics” by S.C. Gupta and V.K. Kapoor.
3. “Statistical Methods” by S.P. Gupta and V.K. Kapoor.
4. “Business Statistics” by N.P. Suhalka and J.K. Goyal.
5. “Statistics for Management” by Richard I. Levin and David S. Rubin (with Indian
adaptations by Indian authors).

Reference Books
[Link]-2023-2025 (NEP)

1. Goon AM, Gupta MK, Das Gupta B: Fundamentals of Statistics, Vol-I, the World
Press [Link]., Kolakota
2. Miller, Irwin and Miller, Marylees (2006): John E. Freund’s Mathematical
Statistics with Applications, (7th Edn.), Pearson Education, Asia.
3. [Link] and [Link](2010): Fundamentals of Mathematical Statistics,
Sultan Chand & Sons, New Delhi

Name of the Programme/Semester: M. Com - III Branch: Business Studies

Subject: Project Management Subject Code: MCM302
Total Marks for Evaluation: 70 Credit: 04

Course Objective: To familiarize the students to the conceptual framework of project

management.

Course Outcome:
After completion of this course, the students will be able to: -
CO1: Describe the concepts of the project management profession.
CO2: Explain the market demand framework for evaluation of capital expenditure
proposals.
CO3: Analyze the viability of project finance and scheduling.
CO4: Appraise the appropriateness of the project.
CO5: Apply project implementation tools and techniques.

COURSE CONTENTS
Module I 12 Hours
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Concept of a Project, Characteristics, Project Life Cycle, Attributes of an Effective Project

Manager, Taxonomy of Projects, Project Identification and Formulation, Tax Incentives and Tax
Planning for Project Investment Decisions.

Module II 12 Hours
Market Demand and Situational Analysis, Technical Analysis: Project Appraisal Technical
Appraisal, Commercial Appraisal, Economic Appraisal, Financial Appraisal, Management
Appraisal, Social Cost Benefit Analysis, Project Risk Analysis.

Module III 12 Hours

Project Planning and Scheduling, Project Financing: Cost of Project, Components of Capital
Cost of a Project, Sources of Financing, Role of Financial Institutions in Project Financing,
Network Techniques for Project Management.

Module IV 12 Hours
Project Review and Administrative Aspects, Problem of Time and Cost Overrun in Public Sector
Enterprises in India, Environmental Appraisal of Projects, Rehabilitation of Sick Units.

Module V 12 Hours
Project Implementation and Control: Organizing human resources, systems and procedure for
project implementation. Working of systems, Design of systems, project work system design,
work breakdown structure, project execution plan, project control system, project diary, project
control –scope/progress control, performance control, schedule control and cost control.

Text Books
1. Clifford F Gray, Erik W Larson, “Project Management-The Managerial
Process” McGraw-Hill
2. Prasanna Chandra, Projects Planning Analysis selection, financing,
Implementation, McGraw Hill
3. Vasanth Desai, Project Management, Himalaya Publishing House

Reference Books

1. Goel B.B. Project Management, Deep & Deep Publications Pvt. Ltd
2. Bhavesh M Patel. Project Management: Strategic Financial Planning, Evaluation, and
Control, Vikas Publishing House
3. S. Choudhury, Project Management Tata McGraw Hill publishing.,
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - III Branch: Business Studies

Subject: Corporate Tax Planning and Management Subject Code: MCM303
Total Marks for Evaluation: 70 Credit: 04

Course Objective: The course is designed to cover key concepts related to corporate tax
planning and their management, especially to cover the all-tax structure related to corporate
level and with reference to all various business restructuring.

Course Outcomes:
After completion of this course, the students will be able to: -
CO1: To Understand tax management concepts.
CO2: Giving expert advice in corporate tax planning.
CO3: Able to independently handle corporate tax planning.
CO4: Due diligence and compliance of tax laws.
CO5: Impart basic knowledge on tax planning for corporates.

COURSE CONTENTS
Module I Hours:12
Tax planning, tax management, tax evasion, tax avoidance, corporate tax in India, Types of
companies, Residential status of companies and tax incidence, Tax liability and minimum
alternate tax, Tax on distributed profits.

Module II Hours:12
Tax planning with reference to setting up of a new business; Locational aspect, nature of
business, form of organization; Tax planning with reference to financial management
decision; Capital structure, dividend including deemed dividend and bonus shares; Tax
planning with reference to sale of scientific research assets.

Tax planning with reference to specific management decisions; Make or buy; own or lease;
repair or replace; Tax planning with reference to employees’ remuneration; Tax planning with
reference to receipt of insurance compensation; Tax planning with reference to distribution of
assets at the time of liquidation

Module IV Hours:12
Special provisions relating to non-residents; double taxation relief; Provisions regulating
transfer pricing; Advance rulings; Advance pricing agreement.

Module V Hours:12
Tax planning with reference to business restructuring: - Amalgamation, Demerger, Slump
sale, Conversion of sole proprietary concern/partnership firm into company, Conversion of
company into LLP, Transfer of assets between holding and subsidiary companies.
[Link]-2023-2025 (NEP)

Text Books:
1) Ahuja G K and Ravi Gupta: Systematic Approach to Income Tax And Central. Sales Tax,
Bharat Law House, New Delhi.
2) Circulars issued by C.B.D.T.
3) Income Tax Act, 1961.
4) Income Tax Rules, 1962
5) Lakhotia, R. N.: Corporate Tax Planning, Vision Publications, Delhi.

Reference Books:
1) Singhania, V. K.: Direct Taxes: Law and Practice, Taxman’s Publication, Delhi.
2) Sighania Vinod K: Corporate Tax Planning & Business Tax Procedures, Taxman
Publication, Delhi.
3) Dr. H.C. Mehrotra & Dr. S.P Goyal: Corporate Tax Planning & Management, Sahitya
Bhawan Publication.
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - III Branch: Business Studies

Subject: Yoga and Meditation Subject Code: MCM308
Total Marks for Evaluation: 50 Credit: 02
Course Objective:
1. To create awareness amongst students to have good health.
2. To practice mental health and hygiene.
3. To imbibe moral values.

Course Outcome:
After successfully completion of this course, the students will be able to: -
CO1: Understand the need and significance of Yoga and managing-self.
CO2: Experience ways of wellbeing and intervention for managing self and
career.
CO3: Apply pranayama and yogic intervention for making mind a friend.

COURSE CONTENTS
Module I Hours 10
Need for the Course on Managing Self; Why Positive Psychology and Yoga in this Course?
Positive Psychology: First and Second Wave; Yoga from the Lens of Positive Psychology; Yogic
Perspective of Positive Events and Positive Institutions; Yogic Perspective of Governance and
Micro Macro Integration of Life; Health and Wellbeing: Perspectives from Positive Psychology,
Yoga and Ayurveda; Human Self and Ladder of Joy: Yogic, Sankhya and Vedantic Perspective

Module II Hours 10
Tattva Bodha and Indra Jaya: Ways of Attaining Wellbeing; Dharma Kriya and Sukhayu-Hitayu:
Ways of Attaining Wellbeing; Kleshas: The Obstacles on the Way of Attaining Wellbeing; Shat
Sampatti: The Means to Surpass the Obstacles on the Way of Attaining Wellbeing; Realms and
Types of Interventions for Managing Self and Career; Food as the First Intervention for
Managing Self; Asanas as the Intervention for Managing Self and Career

Module III Hours 10

Prana and Types of Pranayama; Pranayama as the Intervention for Managing Self and Career;
Pratyahara as the Intervention for Managing Self and Career; Yogic Intervention for Managing
Emotions; Yogic Intervention for Making Mind a Friend

Text books:
1. Lopez, S. J., Pedrotti, J. T., & Snyder, C. R. (2021). Positive psychology: The
scientific and
2. practical explorations of human strengths. Sage publications.

Reference Books:
1. Rao, K. R., & Paranjape, A. C. (2016). Psychology in the Indian tradition. Springer India.
2. Parker, S. (2015). Clearing the Path: The Yoga Way to Clear and Pleasant Mind. Lotus
Press.
3. Cornelissen, M. (2011). Foundations of Indian Psychology, vol. 2, Practical Applications.
[Link]-2023-2025 (NEP)

Pearson Education India.

Name of the Programme/Semester: M. Com - III Branch: Business Studies
Subject: Corporate Finance Subject Code: MCM304
Total Marks for Evaluation: 70 Credit: 04

Course Objective: The course is designed to provide students with a comprehensive

understanding of the principles and practices of corporate finance. The course aims to develop
the student’s ability to analyze and evaluate financial decisions in a corporate setting

Course Outcomes: After completion of this course, the students will be able to: -
CO1: Understand the concept of corporate finance and time value of money.
CO2: Understand the functions of finance management.
CO3: Analyze investment decisions.
CO4: Estimating Financial Requirements for corporate.
CO5: Assess the financial health of the corporate sector.

COURSE CONTENTS
Module I Hours: 12
Financial Goals of the Firm
Corporate Financial Management–Introduction to Finance, objectives of financial management–
Firm Value and equity value– profit maximization and wealth maximization - Changing role of
finance managers-Organization Of finance function.
Time Value of Money
Present Future Value of Single Payments, annuities, annuities due, and perpetuities –Growth in
annuities and perpetuities-Compound Interest and Continuous Compounding-Annual
Percentage Rates and effective annual rates - Mathematics of loans: Discount, Interest only,
Full and partial amortization.

Module II Hours: 12
Financing Decision
Sources of long-term funds Cost of capital – basic concepts. Cost of debenture capital, cost of
preferential capital, cost of term loans, cost of equity capital (Dividend discounting and CAPM
model). Cost of retained earnings. Determination of Weighted average cost of capital (WACC)
and Marginal cost of capital.

Module III Hours: 12

Risk & Return
Concepts of Risk and Return – Diversifiable and Non-Diversifiable risk - Risk & return of
single asset, risk and Return of a portfolio, Measurement of market risk for single asset and
portfolio.

Module IV Hours: 12
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Credit Management
Receivables, Credit Management Through Credit Policy Variables, marginal analysis, Credit
Evaluation: Numerical credit scoring and Discriminant analysis. Control of accounts
receivables, Factoring.
Cash And Liquidity Management: Forecasting cash flows– Cash budgets, long-term cash
forecasting, monitoring collections and receivables, optimal cash balance–Baumol Model,
Miller-Orr Model Stone Model. Strategies for managing surplus fund.

Module V Hours: 12
Determinations of inventory control levels: ordering, reordering, danger level. EOQ model.
Pricing of raw material. Monitoring And Control of inventories, ABC Analysis.

Text Books
1. Prasanna Chandra; Financial Management Theoryand Practice; Tata McGraw
Hill;7thEdition
2. [Link] & [Link] –Financial Management,(TMH),5/e,2004
3. Aswath Damodaran–Corporate Finance-Theoryand Practice–John Wiley & Sons
4. [Link]– Financial Management (Vikas), 9/e,2005

Reference books:
1. Brigham & Earnhardt, Financial Management–Theory & Practice, Thomson
Learning,10/e– 2004
2. Ross, Westerfield Jaffe, Corporate Finance– TMH– 7/e,2005
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - III Branch: Business Studies

Subject: International Financial Management Subject Code: MCM305
Total Marks for Evaluation: 70 Credit: 04

Course Objective: To understand the basic concept of International Financing, global market
and risk management.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Describe a comprehensive understanding of international financial management,
including its objectives, functions, principles, and the complexities of the global
financial market.
CO2: To understand the degree of global financial system and an analysis of countries
based on the financial indicators.
CO3: To learn about Financial Globalization and changes in International Markets.
CO4: Classifying the techniques and instruments for effective foreign exchange risk
management, including futures, options, swaps, and currency forecasting.
CO5: Developing proficiency in international capital budgeting decisions by
understanding the objectives, nature, and application of relevant techniques, and
staying abreast of recent trends.

COURSE CONTENTS
Module I Hours: 12
Introduction to International Financial Management
Introduction, Meaning & Definition, Objectives, Functions, Evolution, Principles, Goals,
Significance of International Financial Management; World Monetary System; Challenges in
Global Financial Market; Multinational Finance System; International and Multinational
Banking.

Module II Hours: 12
International Finance & Banking
Exchange Rate Regime: A historical Perspective; International Monetary Fund: Modus
Operandi; Fundamental of Monetary and Economic Unit; The Global Financial Market;
Domestic and Offshore Market. Structure of Foreign Market; Forward Quotation and Contracts;
Exchange Rate Regime and the status of Foreign Exchange Market; International Trade in
Foreign Market International Trade in Banking Service; Monetization of Banking Operations.

Module III Hours: 12

International Finance & Global Markets
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Importance of International Finance, Driving Forces of Financial Globalization, Changes in

Capital Markets, SWOC - Financing Globally, Financial Stability, Recent Trends in International
Finance.

Module IV Hours: 12
Foreign Exchange Risk Management
Classification of Foreign Exchange and Exposure Unit; Management of Exchange Rate Risk
Exposure, Currency and Interest Rates Futures; Currency Options; Financial Swap; Theories of
Exchange rates, Movement: Arbitrage and Law of One price’ Inflation Risk and Currency
Forecasting.

Module V Hours: 12
International Capital Budgeting Decision
Introduction, Objectives, Nature. Importance of Capital Budgeting Decisions, Techniques used
in Capital Budgeting Decision (simple problems), Recent trends in Capital Budgeting Decisions.

Text Books:

1) P.G. Apte and Sanjeevan Kapshe, International Financial Management, Tata Mcgraw
Hill (8th edition)
2) Shapiro, A.C., Multinational Financial Management, Prentice Hall of India.
3) Buckley, A, International Capital Budgeting, Tata Mcgraw Hill.
4) Bhattacharya, B., Going International: Response Strategies of The Indian Sector,
Wheeler Publishing, New Delhi.
5) Joseph Anbarasu, Global Financial Management, Ane, Delhi, 2010
6) Kevin S, Fundamentals of International Financial Management, Phi, Delhi, 2010

Reference books
1) Apte. P.G. International Financial Management, Tata McGraw Hill, New Delhi.
2) C Jeevanandham, Exchange Rate Arithmetic, Sultan Chand.
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Name of the Programme/Semester: M. Com - III Branch: Business Studies

Subject: Service Marketing Subject Code: MCM306
Total Marks for Evaluation: 70 Credit: 04

Course Objective: The aim of this paper is to develop insights into emerging trends in the
service sector in a developing economy and tackle issues involved in the management of services
on the national basis

Course Outcome:
After completion of this course, the students will be able to: -
CO1: Summarize the concepts and techniques that help in taking decisions
relating to various services marketing situations.
CO2: Illustrate the relevance of the services Industry to Industry.
CO3: Explain the characteristics of the services industry and the modus operandi.
CO4: Appraise future changes in the services Industry.
CO5: Analyze the role and relevance of Quality in Service.

COURSE CONTENTS
Module I 12 Hours
INTRODUCTION TO SERVICE MARKETING-Meaning, Definition, Characteristics,
Components, Classification of Service Marketing, Factors Leading to a Service Economy.

Module II 12 Hours
SERVICE CONSUMER BEHAVIOUR- Understanding the Service Customer as a Decision
Maker, Customer purchase is Associated with Risk, How Service Customers Evaluate the
Service, The Service Consumer Decision Process, and The Decision-Making Process in the
Service Sector, Components of Customer Expectations, Service Satisfaction, Service Quality
Dimensions.

Module III 12 Hours

THE SERVICE DELIVERY PROCESS-Managing Service Encounters, Common Encounter
Situations, Managing Service Encounters for Satisfactory Outcomes, Service Failure, Service
Recovery, Process of Service Recovery, Customer Retention and Benefits.

Module IV 12 Hours
STRATEGIC ISSUES IN SERVICE MARKETING-Market Segmentation in the Marketing of
Services, Target Marketing, Positioning of Services-How to Create a positioning Strategy,
Developing and maintaining Demand and Capacity. CHALLENGES OF SERVICE
MARKETING-Marketing Planning for Services, developing and Managing the Customer Service
Function, Developing and Maintaining Quality of Services,
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Module V 12 Hours
RELATIONSHIP MARKETING-The levels of Customer Relationships, Dimensions of a
Relationship, Goal of relationship marketing.

TEXT BOOKS
1. C. Lovelock, J. Chatterjee, “Service Marketing”, Pearson Education
2. Zeithmal, Valarie; A Services Marketing, Tata McGraw Hill
3. K. Rama Mohana Rao, “Service Marketing”, Pearson Education

REFERENCE BOOKS
1. Payne A; The Essence of Service Marketing Prentice Hall
2. Govind Apte; Services Marketing, Oxford Press
3. Glynn & Barner, Understanding Service marketing, PHI
4. Service Operations Management: Improving Service Delivery. Robert Johnston &
Graham Clark. 2nd Edition. Pearson Education, 2005
5. Service Management and Operations, 2/E Haksever, Render, Russell, Murdick Pearson
Education, 2000.
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Name of the Programme/Semester: M. Com - III Branch: Business Studies

Subject: Customer Relationship Management Subject Code: MCM307
Total Marks for Evaluation: 70 Credit: 04

Course Objective:
To provide the understanding about the concept and techniques of customer relationship
management. This will also enlighten the ethical issues in order to develop customer relations.

Course Outcomes:
After completion of this course, the students will be able to: -
CO1: Describe the key concepts of customer relationship.
CO2: Explain customer retention and loyalty for business.
CO3: Prepare different plans for CRM activities.
CO4: Evaluate the different CRM models in the service industry.
CO5: Analyze the different issues in CRM.

COURSE CONTENTS
Module I 12 Hours
Introduction of Customer Relationship CRM- Definition, Emergence of CRM Practice,
Factors responsible for CRM growth, CRM process, framework of CRM, Benefits of CRM,
Types of CRM, Scope of CRM, Features Trends in CRM, CRM and Cost-Benefit Analysis,
CRM and Relationship Marketing.

Module II 12 Hours
Building Customer Relationship – Loyalty Ladder, Bonding with Customers, Customer
Service/ Sales Profile Models, Customer Acquisition Strategies, Customer Retention, Customer
Equity and Customer Metrics, Calculating Customer Lifetime Value and Customer Equity,
Customer Loyalty, Loyalty Ladder and Lifetime Value.

Module III 12 Hours

Planning for CRM Steps in Planning-Building Customer Centricity, Setting CRM Objectives,
Defining Data Requirements, Planning Desired Outputs, Relevant issues while planning the
Outputs, Elements of CRM plan, CRM Strategy: The Strategy Development Process, Customer
Strategy Grid.

Module IV 12 Hours
CRM and Marketing Strategy- CRM Marketing Initiatives, Sales Force Automation,
Campaign Management, Call Centres. Practice of CRM: CRM in Consumer Markets, CRM in
Services Sector, CRM in Mass Markets, CRM in Manufacturing Sector.

Module V 12 Hours
CRM Planning and Implementation- Issues and Problems in implementing CRM, Information
Technology tools in CRM, Challenges of CRM Implementation. CRM Implementation
Roadmap, Road Map (RM) Performance: Measuring CRM performance, CRM Metrics.
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Text Books:
1) Francis Buttle, Stan Maklan, Customer Relationship Management: Concepts and
Technologies, 3rd edition, Routledge Publishers, 2015
2) Kumar, V., Reinartz, Werner Customer Relationship Management Concept, Strategy and
Tools, 1st edition, Springer Texts, 2014.
3) Jagdish [Link], Atul Parvatiyar & [Link], “Customer Relationship Management”,
Emerging Concepts, Tools and Application”, 2010, TMH.
4) Dilip Soman & Sara N-Marandi,” Managing Customer Value” 1st edition, 2014,
Cambridge.

Reference Books:
1. Ken Burnett, the Handbook of Key “Customer Relationship Management”, 2010,
PearsonEducation.
2. Mukesh Chaturvedi, Abinav Chaturvedi, “Customer Relationship Management- An
Indian Perspective”, 2010 Excel Books, 2nd edition
[Link]-2023-2025 (NEP)

SEMESTER -
IV
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Name of the Programme/Semester: M. Com - IV Branch: Business Studies

Subject: Quantitative Techniques Subject Code: MCM401
Total Marks for Evaluation: 70 Credit: 04

Course Objective: On successful completion of the paper students will be able to understand
about organization structure and its process. Develop knowledge and skills regarding
management principles and functions required to run an organization.

COURSE OUTCOME:
Students will be able to learn: -
CO1: Demonstrate a solid understanding of the fundamental concepts and principles of
quantitative analysis.
CO2: Interpret and explain data sets relating to reimportation model used in quantitative
analysis.
CO3: Analyze and solve assignment problems using mathematical tools techniques to
solve real-world problems in various domains.
CO4: Analyze and evaluate network analysis in quantitative analysis methods.
CO5: Optimize various systems that involve queues, cost behavior and decision tree.

COURSE CONTENTS
Module I 12 Hours
Statistical decision theory: Introduction, Quantitative techniques to decision making OR/MS,
elements in decision-making, decision-making situation: maximin, Maximax, minimax Bayesian
decision theory.
LPP: Introduction, Meaning of LP, Assumption of LP, Application of LP, Advantages and
Disadvantages of LP formulation of LP problems, Graphical solution, Simplex method.

Module II 12 Hours
Transportation model: Introduction, mathematical formulation Existence of Feasible solution;
Basic feasible solution, and optimum solution, Methods for initial feasible solution: North- west
corner rule, Row minima method, Column minima method, Low-cost entry method, Vogel’s
approximation method moving toward optimum solution.

Module III 12 Hours

Assignment Models: Mathematical formulation of assignment problem, Hungarian Method for
assignment Problem, Simulation: Introduction, Process of Simulation, Advantage and
Limitations of Simulation, Generation of Random Numbers, Monte Carlo Method.

Module IV 12 Hours
Network Analysis Introduction, Network Analysis PERT and CPM, Objectives of Network
Analysis, Managerial Application of Network Analysis, CPM/PERT Network Components,
Rules of Network Construction, Critical Path Method (CPM), Methodology of CPM, Critical
Path Analysis, Advantages and Disadvantages of CPM, Programme Evaluation and Review
Technique (PERT), Three Time Estimates for PERT, Estimate of Probabilities, Advantage and
Limitations of PERT, Distinction Between PERT and CPM, Practical Problems.
(12 Hour)
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Module V 12 Hours
Queuing (or Waiting Line) Theory, Introduction, Elements of The Queuing System, Types of
Queuing Models. Advantages and Disadvantages of Queuing Model, Single Channel Queuing
Model, Multiple Channel Queuing Model, Cost behavior analysis, Decision Tree.

Text Books:
1. Quantitative Methods : S. Saha and S. mukherji
2. Quantitative Methods : [Link]
3. Quantitative Techniques : C. Tulsian, Vishal Pandey

References:
Operations Research : V K Kapoor
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Name of the Programme/Semester: M. Com - IV Branch: Business Studies

Subject: Production Management Subject Code: MCM402
Total Marks for Evaluation: 70 Credit: 04

Course Objective: To understand the basic concept of production and operation of a plant.
Along with-it understanding production planning and quality control.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Understand the meaning of production.
CO2: Analyze the importance of plant location and layout.
CO3: Understand all about material handling, inventory management and supply chain.
CO4: Critical examine the quality control measures.
CO5: Understand the management of waste and maintenance in the plant.

COURSE CONTENTS
Module I Hours: 12
Introduction to Production and Operations Management
Introduction - Meaning & Definition – Classification - Objectives and Scope of Production and
operation Management -Automation: Introduction – Meaning and Definition – Need – Types -
Advantages and Disadvantages.

Module II Hours: 12
Plant Location and Layout
Introduction – Meaning & Definition - Factors affecting location, theory and practices, cost
factor in location - Plant layout principles - space requirement- Different types of facilities,
Organization of physical facilities – building, sanitation, lighting, air conditioning and safety.

Module III Hours: 12

Materials Management
Introduction – Meaning & Definition - Purchasing, Selection of Suppliers, Inventory
Management, Material Handling Principles and Practices, Economic Consideration, Criteria for
Selection of Materials Handling Equipment, Standardization, Codification, Simplification,
Inventory Control Techniques

Module IV Hours: 12
Production Planning and Quality Control
Objectives and Concepts, capacity planning, corresponding production planning, controlling,
scheduling routing – Quality Control - Statistical Quality Control, Quality Management, Control
charts and operating characteristic curves, acceptance sampling procedures, Quality Circle,
Meaning of ISO and TQM.
Productivity – factors influencing productivity - Concept of Standard Time, Method study, Time
and Motion Study, Charts and Diagrams, Work Measurements
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Module V Hours: 12
Maintenance and Waste Management
Introduction – Meaning – Objectives - Types of maintenance, break down, spares planning and
control, preventive routine, relative advantages, maintenance scheduling, equipment reliability
and modern scientific maintenance methods - Waste Management - Scrap and surplus disposal,
salvage and recovery.

Text Books:
1. Alan Muhlemann, John Oaclank and Keith Lockyn, Production & Operations
Management, PHI
2. Thomas E. Morton, Production Operations Management, South Western College.
3. Everett E Adam Jr., and Ronald J Ebert, Production & Operations Management, Sage
Publishers.
4. Ghousia Khaloon, Production & Operation Management, VBH.
5. Ashwathappa. K & Sridhar Bhatt: Production & Operations Management, HPH.
6. Gondhalekar & Salunkhe: Productivity Techniques, HPH.
7. SN Chary, Production & Operations Management, McGraw Hill.
8. K KAhuja, Production Management, CBS Publishers.

Reference books:
1. Dr. L. N. Agarwal and Dr. K.C. Jain, Production Management
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - IV Branch: Business Studies

Subject: Financial Derivatives Subject Code: MCM403
Total Marks for Evaluation: 70 Credit: 04

Course 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:
After Completion of this course, the students will be able to: -
CO1: Outline various types of derivatives including options, futures, and swaps etc.
CO2: Explain the trading mechanism of Futures & Options and derivatives.
CO3: Differentiate between various trade pricing strategies using options and futures.
CO4: Conclude about trading and settlement mechanism of securities.
CO5: Generalize the concept of hedging in risk management.

COURSE CONTENTS
Module I 12 Hours
Introduction to Derivatives
Definition – Types- Participants and Functions- Development of Exchange traded derivatives-
Global derivatives markets- Exchange traded vs OTC derivatives markets- Derivatives trading in
India- [Link] committee- J.C. varma committee- Requirements for a successful derivatives
markets

Module II 12 Hours
Futures and options- introduction
Futures: Introduction- Future terminology- Key features of futures contracts- Future vs.
Forwards- Pay off for futures- Equity futures- Equity futures in India-Index futures- Stock
futures- Future trading strategies Hedging- Speculation- Arbitrage- Spread trading.  Options:
Introduction- Option terminology- Types- Options pay off- Equity options contracts in India-
Index Options – Stock options- Options trading strategies- Hedging- Speculation- Arbitrage-
Straddle- Strangles- Strips and Straps – Spread trading.

Module III 12 Hours

Pricing of Future Options
The cost of carry models for stock and index futures- cash price and future price, arbitrage
opportunity. Factors affecting options pricing- Option pricing models- Binominal pricing model-
The black and Scholes model –Pricing of Index options.  Sensitivity of option premia (Delta,
Gamma, Lambda, Theta, Rho)

Module IV 12 Hours
Trading Clearing and Settlement of Options and Futures
Futures and Options trading system- Trader workstations- contract specification- specification
for stock and index eligibility for trading charges  Clearing entities and their role- clearing
mechanism –adjustment for corporate actions- open position calculation  Margining and
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settlement mechanism- Risk management- SPAN – Mechanics of SPAN- Overall portfolio

margin requirements.

Module V 12 Hours
Hedging
Concepts-Model-Basic Long and Short Hedges-Corss Hedging-Basis Risk and Hedging-Basis
Risk Vs Price Risk-Hedging Effectiveness-Devising a Hedging Strategy-Hedging Objectives-
Management of Hedge.

Text Books & Reference books:

1. Financial Derivatives Theory, Concepts and Problems Gupta S.L., Phi, Delhi
2. Financial Derivatives: S S S Kumar:
3. Derivatives And Risk Management Basics, Cengage Learning, Delhi. Stulz M. Rene,
4. Risk Management & Derivatives, Cengage Learning, New Delhi.
5. Fundamentals Of Financial Derivatives: Prafulla Kumar Swain: Himalaya Publishing
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - IV Branch: Business Studies

Subject: Insurance And Risk Management Subject Code: MCM404
Total Marks for Evaluation: 70 Credit: 04

Course Objective: The course aims to give students an in-depth knowledge about risk
management and

insurance

Course Outcomes:

After Completion of this course, the students will be able to: -

CO1: Recognize the high degree of ethical responsibility which accompanies insurance
management.

CO2: Understand the working and functioning of the Insurance Sector.

CO3: Demonstrate a working knowledge of the procedure associated with risk

management.

CO4: Analyze the Role of Insurance Business Intermediaries.

CO5: Evaluate the growth and Development of Insurance Business.

COURSE CONTENTS

Module I 12 Hours
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Concept of Risk and Risk Management

Risk- Meaning, Types of Risk, Sources and Measurement of Risk, Risk Retention and Transfer.
Objectives of risk management, Risk management process, Identifying and evaluating potential
losses, selecting appropriate technique for treating loss exposure, Risk financing, Implementing
and administering risk management program, Personal risk management. Concept of Disaster Risk
Management. Meaning of Actuary and Actuarial Science

Module II 12 Hours

Introduction to Insurance

Concept and Nature of Insurance Contract, law of large numbers, Characteristics of insurance
Principles of insurance contract: utmost good faith, insurable interest, proximity cause,
contribution & subrogation, and indemnity. Legal Aspects of Insurance Contract. Globalization of
Insurance Sector, Reinsurance, Co-insurance, Assignment, Endowment, Types of Insurance: Life
insurance, General Insurance.

Module III Hours:12

Life Insurance

Meaning of Life Insurance, Features-classification of policies, Types of life insurance policies:

Term insurance, Whole life insurance and its variants, Endowment insurance and its variants,
Annuities. Surrender value. Policy Process: Application, and acceptance, prospectus, proposal
forms and other related documents, Age proof, Special reports, Assignments, Nomination. Claim
Settlements: Loans, surrender, Foreclosure Policy, Maturity claims survival benefit, Payment’s
death claims, Waiver of evidence of title-Early claims, Claim concession, Presumption of death,
Accident and disability benefits.

Module IV Hours:12
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General Insurance

Types of general insurance: Fire and Motor Insurance, Health Insurance, Marine Insurance,
Automobile Insurance, Burglary and personal accident Insurance in India, Liability insurance,
Miscellaneous insurance, Claims settlement.

Module V Hours:12

Regulation of Insurance in India

Control of Malpractices, Negligence, Loss Assessment and Loss Control, Exclusion of perils,
Regulatory Framework of Insurance: Role, Power, and Functions of IRDA, Composition of IRDA,
IRDA Act 1999.

Text Books:
1. Dorfman, M. S. (2015). Introduction to Risk Management and Insurance. (10th
ed.) Pearson.
2. Rejda, G.E. (2014). Principles of Risk Management and Insurance. Essex, United
Kingdom: Pearson Education.
3. Gupta. P.K. (2020). Insurance and Risk Management. Delhi, India: Himalaya
Publishing House.
4. Kumar, S. (2019). Essentials of Insurance and Risk Management. Delhi, India:
JSR Publishers.
5. Mishra, M. N. (2020). Principles and Practices of Insurance. Delhi, India: Sultan
Chand and Sons.
6. Farooqui, A. (2019). Principles and Practices of Insurance. Wisdom Publications.

Reference Books:
1. Black, K., & Skipper, H.D. (2012). Life and Health insurance. Pearson
Education.
2. Crane, F. (2014). Insurance Principles and Practices. New York, United States:
John Wiley and Sons.
3. Vaughan, E. J., & T. Vaughan. (2016). Fundamentals of Risk and Insurance.
Hoboken, United States: Wiley & Sons
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - IV Branch: Business Studies

Subject: Consumer Behavior Subject Code: MCM405
Total Marks for Evaluation: 70 Credit: 04

Course Objective: The purpose of this course is to introduce students to consumers, consumer
behavior in the marketplace and their impact on marketing strategy.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Understand concepts, models and applications of consumers.
CO2: Discover consumer perception, and its elements and study learning theories
attitudes and motivation.
CO3: Subdivide the influence of culture, subculture, and cross-culture on consumer
behavior.
CO4: Contrast the process of opinion leadership, adoption and levels, models of
consumer decision making.
CO5: Calculate difficulties, and challenges of consumer behavior in the Indian context
and issues emerging.

COURSE CONTENTS
Module I Hours: 12
Introduction:
Consumer Behavior: Meaning, Concept, Importance, Evolution, Factors Influencing Consumer
Behavior; Consumer Research Process: Ethics in Consumer Research, Models of Consumer
Behavior, applications of consumer Behavior in Marketing Decisions.

Module II Hours: 12
Consumer as an Individual:
Consumer perception: elements of perception, Dynamics of perception, Consumer
imagery, perceived risk. Consumer Learning, Cognitive Learning theory. Attitude, Structural
Models of attitude, Cognitive Dissonance Theory and Attribution theory, Motivation as a
psychological force, Types and System of needs

Module III Hours: 12

Consumers in Their Social and Cultural Settings Reference Groups and Family Influences,
Social Class and Consumer Behaviour, the Influence of Culture on Consumer Behaviour,
Subcultures and Consumer Behaviour, Cross Cultural Consumer Behavior, Changing Indian
Core Values.

Module IV Hours: 12
Consumer decision process and post-purchase behaviour Opinion Leadership, Dynamics of
opinion Leadership Process, the Motivation behind Opinion Leadership, the Diffusion Process,
the Adoption Process, Levels of consumer decision making, Models of Consumer Decision
Making.
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Module V Hours: 12
Additional Dimensions Consumerism & amp; consumer protection & amp; difficulties
and challenges in predicting consumer behaviour & amp; online consumer behavior &
amp; organizational and industrial buyer behavior & amp; consumer behaviour in Indian
context & amp; emerging issues.

Text Books:
1. Consumer Behaviour - Atish Singh – Himalaya Publishing House, 2016.

Reference books:
1. Ramanuj Majumdar, Consumer Behaviour, Prentice Hall of India, New Delhi, 2011.
2. Consumer Behavior, Raju M.S, Vikas Publishing House Pvt. Ltd., New Delhi, 2015.
3. Leon G. Schiffman, Kanuk Leslie Lazar, Consumer Behavior, PHI Learning, New Delhi,
2016
[Link]-2023-2025 (NEP)

Name of the Programme/Semester: M. Com - IV Branch: Business Studies

Subject: Marketing Research Subject Code: MCM406
Total Marks for Evaluation: 70 Credit: 04

Course Objective: The objective of this paper is to equip students with the fundamentals of
research and to provide ground for learning advanced analytical tools used in research.

Course Outcomes:
After successfully completion of this course, the students will be able
CO1: Describe the meaning of research.
CO2: Understand different types of market research and their functions.
CO3: Understand various market research tools and measurement scale.
CO4: Describe sampling in market research and its report formation.
CO5: Explain the professional standards of Professional Marketing research
agencies

COURSE CONTENTS
Module I Hours: 12
Marketing Research-Basic understanding.
Meaning of Marker Research & Marketing Research, Role of Marketing Research in Marketing
Management, process of Marketing Research, Ethical Issues in Marketing Research, Nature &
contents of Ethical Issues.

Module II Hours: 12
Branches of Marketing Research.
Consumer Research - Meaning & Scope, Need, Functions. Product Research - Meaning &
Scope, Importance. Advertising Research - What to Test, When to Test. Media Research -
Functions of Media Research. Motivational Research - Meaning uses & Limitations. Techniques
- Marketing Research in India.

Module III Hours: 12

Marketing Research Proposal & Design & Scales of Measurement
Marketing Research Proposal – Meaning, Elements of Research Proposal. Marketing Research
Design – Its Meaning, Its Importance, Types of Research Design, Criteria of good Research
Design. Scales of Measurement – Meaning of Measurement in Marketing Research, criteria of
sound Measurement of Marketing Research.

Module IV Hours: 12
Sampling in Marketing Research & Marketing Research Report
Meaning of sampling, steps of sampling process, Types of sampling plans, Meaning of
Marketing Research Report, writing criteria of Marketing Research Report, Proforma / Format of
a Market Research Report, Types of Research Report

Module V Hours: 12
Managing Marketing Research
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Organizing Marketing Research activity- factors involved in organizing Marketing Research

activity, methods of organizing Marketing Research activity, In house marketing department,--
structure, merits , demerits b. Professional Marketing Research agencies- structure, merits,
demerits, professional standards c. Prominent Marketing Research agencies- HTA, ORG, IMRB,
NCAER, Nielson.

Text Books:
1. Essentials of Marketing Research by S.A. Chunawala – Himalaya Publishing House.
2. Marketing Research By [Link] - Pragati Prakashan, Meerut (UP)

Reference books
[Link] Management by Kotler, keller, koshy, Jha, (13th Edition Pearson.)