Annexure 1

Department of Commerce
Draft Syllabus for M Com under PGCF 2025

University of Delhi

Faculty of Commerce and Business

Department of Commerce

Master of Commerce

Syllabus for Year 1 of the 2-year Program

effective from Academic Year 2025-26

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 Department of Commerce
Draft Syllabus for M Com under PGCF 2025

Contents
1 Department of Commerce 4

2 Postgraduate Curriculum Framework 5

3 Core courses 11
COMC001 – Advanced Cost and Performance Analysis 12
COMC002 – Managerial Economics 14
COMC003 – Business Research Methods 16
COMC004 – Organizational Behavior and Leadership: 18
COMC005 – Corporate Governance and Business Ethics 20
COMC006 – Strategic Financial Management 22

4 Elective Courses 24
DSEG001 – Business, Society and Commerce 25
DSEG002 – Corporate Laws-Cases and Application 27
DSEH001 – Digital Transformation in Human Resource Systems 29
DSEH002 – Organizational Development and Change Management 31
DSEA001 – Digital Accounting 33
DSEA002 – Advanced Management Accounting 35
DSEF001 – Wealth Management 37
DSEF002 – Security Analysis and Portfolio Management 39
DSEI001 – International Trade Logistics 41
DSEI002 – India and the Global Economy 43
DSEM001 – Digital Marketing 45
DSEM002 – Consumer Behavior 48

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 Department of Commerce
Draft Syllabus for M Com under PGCF 2025

5 Skill Based Courses 50

COMSBC01 - Financial Planning 50
COMSBC02 - Modelling for Financial Decisions 52
COMSBC03 – Applied Econometrics 54
COMSBC04 - Trade Analytics 56
COMSBC05 - Retail Formats 58
COMSBC06 - Decoding Union Budgets 60

6 Generic Elective 61
COMGE01 - Management and Organizational Behavior 61
COMGE02 - Basics of Accounting 63
COMGE03 - Indian Ethos and Leadership 65
COMGE04 - Personal Finance 67
COMGE05 - Entrepreneurship 69
COMGE06 - Customer Relationship Management 71
COMGE07 - Entrepreneurial Finance 73
COMGE08 - ESG and Business Sustainability 75
COMGE09 - Financial Modelling Using Excel 77
COMGE010 - Marketing for Start Ups 79

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 Department of Commerce
Draft Syllabus for M Com under PGCF 2025

Department of Commerce
The Department of Commerce, University of Delhi, was formally established as a
distinct academic entity in 1967, and is housed within the iconic Delhi School of
Economics (DSE) campus. Over the decades, the Department has consistently adapted
to the evolving academic and socio-economic landscape of India, exploring new
frontiers in knowledge creation, policy interface, and technological innovation in the
field of commerce and business education.

In its illustrious journey spanning over five decades, the Department has played a
pioneering role in reshaping commerce education in India, aligning it with national
priorities and global developments. It takes pride in being India’s premier institution
for curriculum development, teaching, and research in the discipline of commerce. The
Department’s consistent commitment to academic excellence was internationally
acknowledged in 2017, its Golden Jubilee year, when it was ranked 1st in India and
85th in Asia by the Times Higher Education Rankings.

At the core of its academic offerings lies the flagship postgraduate programme – Master
of Commerce ([Link]). This rigorous two-year full-time programme continues to serve
as the bedrock for advanced learning, research, and academic leadership in commerce.
It offers a strong foundation not only for academic careers but also for managerial,
consulting, entrepreneurial, and public policy roles. The course is highly respected
across academia and industry, and its alumni occupy leadership positions across the
globe in sectors spanning education, business, government, and international
organizations.

In keeping with the dynamic needs of a rapidly changing economy, the Department has
expanded its academic horizon by offering three specialized MBA programmes, viz.,
MBA in International Business, MBA in Human Resource Development, and MBA in
Business Analytics.

These programmes are meticulously designed to address emerging industry needs,

incorporating cutting-edge technological tools, data-driven decision-making, and global
best practices, while remaining rooted in the Indian economic and business context.
The MBA in Business Analytics, in particular, reflects the Department’s commitment to
integrating technology and analytics into management education, responding to the
growing importance of AI, big data, and digital transformation in India’s development
journey.

Through its academic and research initiatives, the Department of Commerce continues
to contribute meaningfully to India’s knowledge economy, fostering a generation of
scholars and professionals who are equipped to address complex challenges and create
impactful solutions in both national and global settings.

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 Department of Commerce
Draft Syllabus for M Com under PGCF 2025

Post Graduate Curriculum Framework

Starting from July 2025, the Master of Commerce ([Link].) programme for new
entrants will be structured according to the Postgraduate Curriculum Framework
(PGCF), aligned with the National Education Policy (NEP) 2020. This framework offers
students the flexibility to pursue either a two-year degree, as traditionally offered by
the department, or a one-year degree option for those who have completed a four-year
undergraduate degree.

The programme is organized into a blend of core (DSCs), discipline specific electives
(DSEs), generic electives (GEs) and skill-based courses (SBCs), following the structure
detailed below. Each academic year is divided into two semesters. Students are
required to complete a combination of Core and Elective courses each semester to fulfil
the credit requirements.

For the award of the M. Com degree, students must successfully earn a minimum of 44
credits per academic year. Consequently, the two-year M. Com degree requires a total of
88 credits, while the one-year degree option requires 44 credits. Course content and
readings are curated based on the latest developments in commerce, finance,
management, and related fields. These materials include textbooks, research papers,
and industry reports, with updates made regularly to ensure relevance.

The Department of Commerce has identified five specialisations for academic growth
and research focus, viz., Accounting, Finance, Human Resource, International Business,
and Marketing. Under the PGCF, the students would be given the option to take an exit
after doing first 2 semesters of M. Com program to obtain a PG Diploma.

The mode of assessment for each course is determined by the respective instructor.
Instructional methods may include lectures, practical workshops, case studies,
computer labs, and tutorials. Practical sessions provide hands-on experience in areas
such as accounting software, financial analysis, and statistical tools. Tutorials
complement the core lectures by fostering discussions, case problem-solving, and group
activities.

The choices of the students for elective courses each semester are spread across the
specialisations department offers. In order to obtain PG Diploma in a given
specialisation, one is required to have earned at least 8 credits in that specialisation.
The students should finalize their elective selections within the first two weeks of the
semester.

The Department of Commerce adheres to the academic calendar, admission criteria,

and other rules of the University of Delhi. The semester-wise distribution of courses
and credits for the two-year [Link]. programme is outlined below.

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 Department of Commerce
Draft Syllabus for M Com under PGCF 2025

Draft Structure
M Com (PGCF)
2025-26

Sem. Core Courses (DSCs) Credits

COMC001 - Advanced Cost and Performance Analysis 4 3-1-0
1 COMC002 - Managerial Economics 4 3-1-0
COMC003 – Business Research Methods 4 3-0-1
COMC004 - Organizational Behavior and Leadership 4 3-1-0
2 COMC005 - Corporate Governance and Business Ethics 4 3-1-0
COMC006 - Strategic Financial Management 4 3-1-0
3 COMC007 - Business Analytics and Decision Science 4 3-1-0
COMC008 - Strategic Marketing Management 4 3-1-0
4 COMC009 - Global Trade and Investment Policy 4 3-1-0
COMC010 - International Taxation and Regulatory Strategy 4 3-1-0

Sem. Elective Courses (DSEs) Credits

DSEG01 - Business, Society and Commerce 4 3-1-0
DSEH01 - Digital Transformation in Human Resource Systems 4 3-1-0
DSEA01 - Digital Accounting 4 3-1-0
1 DSEF01 - Wealth Management 4 3-1-0
DSEI01 - International Trade Logistics 4 3-1-0
DSEM01 - Digital Marketing 4 3-1-0
DSEG02 - Corporate Laws-Cases and Application 4 3-1-0
DSEH02 - Organizational Development and Change Management 4 3-1-0
DSEA02 - Advanced Management Accounting 4 3-1-0
2 DSEF02 - Security Analysis and Portfolio Management 4 3-1-0
DSEI02 - India and the Global Economy 4 3-1-0
DSEM02 - Consumer Behavior 4 3-1-0

Skill Based Courses (SBCs) Credits

COMSBC01 Financial Planning 2 1-0-1
COMSBC02 Modelling for Financial Decisions 2 1-0-1
COMSBC03 Econometrics 2 1-0-1
COMSBC04 Trade Analytics 2 1-0-1
COMSBC05 Retail Formats 2 1-0-1
COMSBC06 Decoding Union Budgets 2 1-0-1

Generic Electives (GEs) Credits

COMGE01 Management and Organizational Behaviour 4 3-1-0
COMGE02 Basics of Accounting 4 3-1-0
COMGE03 Indian Ethos and Leadership 4 3-1-0

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 Department of Commerce
Draft Syllabus for M Com under PGCF 2025

COMGE04 Personal Finance 4 3-0-1

COMGE05 Entrepreneurship 4 3-1-0
COMGE06 Customer Relationship Management 4 3-1-0
COMGE07 Entrepreneurial Finance 4 3-1-0
COMGE08 ESG and Business Sustainability 4 3-1-0
COMGE09 Financial Modelling Using Excel 4 2-1-2
COMGE10 Marketing for Start Ups 4 3-1-0

POST GRADUATE CURRICULUM FRAMEWORK (PGCF)

Core Courses

Credits
Sem Courses
per Semester
course credits

I COMC001, COMC002, COMC003 4 12

II COMC004, COMC005, COMC006 4 12

III COMC007, COMC008 4 8

IV COMC009, COMC010 4 8

Discipline Specific Electives

Credits
Sem Courses
per Semester
course credits

I 2 DSEs 4 8

II 2 DSEs 4 8

III 3 DSEs 4 12

IV 3 DSEs 4 12

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 Department of Commerce
Draft Syllabus for M Com under PGCF 2025

Generic Electives and Skill-Based Courses

Credits
Sem Courses
per Semester
course credits

I–IV 1 SBC 2 2

I–IV 1 GE per semester can replace a DSE 4

The M. Com programme aims to provide:

• A conducive environment that holistically engages students through an inclusive

approach,
• Research orientation,
• Developing entrepreneurial skills,
• Sound theoretical foundation,
• Integrating technology,
• Formulating business problems and providing innovative solutions thus molding
them into future visionaries, management leaders that are compassionate yet
efficient.

As per the new structure, there shall be six courses in each semester. Under PGCF,
students will also study, ‘Generic Electives’ and ‘Skills Based’ courses in each semester.
The Generic Elective courses are designed for the students of other disciplines who are
interested in opting for GEs of commerce department subject to fulfilling of eligibility of
criteria as laid down by the Department. The courses have 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 have been thoughtfully introduced across various specializations to

ensure the curriculum remains aligned with current industry demands and academic
developments. Apart from the specialisations we have introduced papers like Business,
Society and Commerce (to provide exposure to the philosophical base to the
contemporary business environment) and Corporate Laws – Cases and Application (to
strengthen the understanding of corporate laws in India) to improve theoretical and
practical comprehension of the students.

In the area of Human Resource and Organizational Behaviour, the inclusion of Digital
Transformation in Human Resource Systems and Organizational Development and
Change Management equips students with contemporary tools and strategies for
managing dynamic organizational environments and digital HR ecosystems.
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Draft Syllabus for M Com under PGCF 2025

Addressing a critical need in the domain of Accounting, the syllabus now offers Digital
Accounting and Advanced Management Accounting as core specializations, thereby
filling the earlier identified gap and enabling students to gain expertise in both strategic
and technology-integrated accounting practices.

The Finance specialization has been strengthened with industry-relevant courses like
Wealth Management and Security Analysis and Portfolio Management, empowering
students with practical knowledge of financial planning, investments, and portfolio
optimization.

In the International Business stream, International Trade Logistics and India and the
Global Economy reflect the growing significance of global trade, supply chain
operations, and India’s positioning in the world economy.

The Marketing specialization is enhanced with cutting-edge courses such as Digital

Marketing and Consumer Behavior, enabling students to understand evolving consumer
patterns and digital engagement strategies.

A wide range of Skill-Based Courses have been introduced to build practical

competencies across domains. These include: Financial Planning, Life Skills, Modelling
for Financial Decisions, Selling Skills, Anatomy of Corporate Scams, Econometrics, Trade
Analytics, Retail Formats, and Decoding Union Budgets. These courses aim to enhance
critical thinking, analytical skills, ethical awareness, and domain-specific practical
knowledge.

The introduction of Generic Elective Courses ensures interdisciplinary learning and

caters to students from diverse academic backgrounds. Courses like Management and
Organizational Behavior, Basics of Accounting, Indian Ethos and Leadership, Personal
Finance, Entrepreneurship, Customer Relationship Management, Entrepreneurial
Finance, ESG and Business Sustainability, Financial Modelling Using Excel, and
Marketing for Startups promote well-rounded development and encourage
entrepreneurial and ethical thinking. These courses are meant for the students of other
disciplines who are interested in learning about commerce and business.

The curriculum is designed in alignment with the Outcome-Based Education (OBE)

framework, ensuring that every course has clearly defined objectives and learning
outcomes. Furthermore, contemporary topics such as ethical investing, sustainability,
ESG integration, corporate fraud analysis, digital transformation, and global economic
shifts have been incorporated to embed cross-cutting themes including gender,
environmental sustainability, human values, and professional ethics throughout the
programme.

Suggestive readings are carefully curated and provided for each unit to facilitate guided
self-learning, and content has been updated to reflect emerging concepts such as
psychographics, lifestyle analysis, perceptual mapping, and data-driven decision-
making. The structure is dynamic, flexible, and responsive to the needs of today’s
commerce and business environment.

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Draft Syllabus for M Com under PGCF 2025

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.

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 Department of Commerce
Draft Syllabus for M Com under PGCF 2025

Core Courses
Year 1 of the 2-year program

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 Department of Commerce
Draft Syllabus for M Com under PGCF 2025

COMC001 – Advanced Cost and Performance Analysis

Master of Commerce
Semester I
DSC-Core Paper
COMC001: Advanced Cost and Performance Analysis

Course Pre-
Type/ requisites
Course
Code Course Title Lectures Tutorials Practical Credit
Advanced Cost and NIL
Performance
COMC001 Analysis 3 1 0 4

Objective: This course is designed to equip students with the essential knowledge and
analytical skills needed to effectively control and monitor costs, apply various cost
management techniques, and utilize accounting data to support strategic decision-
making within corporate settings.

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

• Describe strategic cost analysis concepts along with Activity-based techniques

and apply these for managing a profitable and competitive enterprise.
• Know the various approaches, considerations, and techniques in strategic price
setting.
• Explain and apply advanced costing techniques including Life cycle costing,
Target costing, Kaizen costing, and Total Quality Management.
• Comprehend modern approaches to productivity enhancement, process re-
engineering, the analysis of value chains, Just-in-Time (JIT) Inventory
Management, and strategic decision making under constraints.

Contents:

Unit I (10 hours)

Cost Management Systems; Strategic cost management; Cost concepts. Big Data and
Data Analytics in Cost Accounting; Sourcing and Storing Data. Activity-Based Costing
(ABC). Activity-Based Management (ABM); Activity-Based-Budgeting (ABB); Capacity
utilization.

Unit II (10 hours)

Factors influencing pricing decisions; Evaluation of different pricing methods;
Economic approach; Pareto analysis; Pricing a new Product; Short run vs. long run
pricing; Sensitivity analysis; Bottom line pricing.

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Unit III (13 hours)

Life Cycle Costing; Life Cycle Budgeting. Target Costing; Value Engineering. Kaizen
costing; Bench marking. Total Quality Management (TQM); measuring and reporting
quality cost information for decision making.

Unit IV (12 hours)

Measuring productivity and changes in activity and process efficiency; Productivity in
service firms and not-for-profit organizations; Process reengineering (PR). Value chain
analysis; Value chain linkages. Just-in-Time (JIT) inventory management. Theory of
Constraints (TOC); ABC and TOC.

Tutorial Exercise: Students may select any existing real-life consumer product,
analyze its presumed selling price, assess cost elements incorporating ABC techniques,
and suggest modifications for process improvements based on quality considerations
and value drivers. Students may also visit any manufacturing unit to identify cost issues
(such as defects and rework) and develop a Kaizen plan which drives cost reduction.

Suggested Readings:

● Blocher, Edward J., Juras, Paul, Smith, Steven. (2024). Cost Management: A
Strategic Emphasis (10th ed.). McGraw Hill Education (India) Ltd.
● Eldenburg, Leslie G. & Wolcott, Susan K. (2011). Cost Management:
Measuring, Monitoring, and Motivating Performance (2nd ed.). John Wiley
and Sons.
● Farmer, Karen C. Fredin, Amy, Baag, Pankaj K. (2024). Cost Accounting: With
Integrated Data Analytics, An Indian Adaptation. John Wiley & Sons Inc.
● Hansen, Don R., Mowen, Maryanne M. & Heitger, Dan L. (2021). Cost
Management, Accounting and Control (5th ed.). Cengage Learning (India) Ltd.
● Hilton, Ronald W., Maher, Michael W. & Selto, Frank A. (2004). Cost
Management: Strategies for Business Decisions. McGraw Hill Irwin.
● Lal, Jawahar (2016). Strategic Cost Management. Himalaya Publishing House.
● Shank, John K. & Govindarajan, Vijay. (2008). Strategic Cost Management. The
Free Press.

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Draft Syllabus for M Com under PGCF 2025

COMC002 – Managerial Economics

Master of Commerce
Semester I
DSC-Core Paper
COMC002: Managerial Economics

Course Pre-requisites
Type/
Course
Code Course Title Lectures Tutorials Practical Credit
DSC - Managerial NIL
COMC002 Economics 3 1 0 4

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.

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

• apply the techniques of production function and cost analysis.

• comprehend market forms and apply pricing techniques to determine the price
of factors of production.
• apply the knowledge of national income accounting and cost of living
measurement in real world situations.
• analyze the need for monetary and fiscal policy interventions and the costs
associated with them.

Contents:

Unit I (12 hours)

Nature and scope of managerial economics; Demand function; Cardinal and ordinal
approaches to the derivation of the demand function. Revealed preference approach;
Supply function; elasticity of demand and supply. Production function; Concept of
productivity and technology; Cost function. Cost and output Relationship.

Unit II (13 hours)

Market forms- perfect competition, monopolistic competition, monopoly power,
oligopolistic behavior; Cournot and Stackelberg models; Factor Pricing- demand and
supply of factors of production.

Unit III (10 hours)

National Income Accounting; unemployment, Inflation. The product markets, financial
markets and labor markets; Role of monetary and fiscal policy.

Unit IV (10 hours)

Economic fluctuations and business cycle; Open economy macroeconomics; Exchange
rate, and debates in macroeconomics policy.
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Draft Syllabus for M Com under PGCF 2025

Tutorial Exercise: Students would be asked to analyze a real-world firm's pricing and
output decisions under different market structures and would be allowed to participate
in role play as policymakers to address inflation and unemployment using fiscal and
monetary tools.

Suggested Readings:

• Stiglitz, J.E., and Walsh, C.E. (2006). Economics, W. W. Norton & Company.
• Salvatore, D., and Rastogi, S.K. (2020). Managerial Economics: Principles and
Worldwide Applications, OUP.
• Dornbusch, R., Fischer, S., and Startz, R. (2018). Macroeconomics, McGraw Hill.
• Mankiw, N.G. (2021). Macroeconomics, Macmillan Learning.
• Koutsoyiannis, A. (1975). Modern Microeconomics, Palgrave Macmillan
• Branson, W. H.(1989). Macro Economics Theory and Policy, East – West Press.
• Blanchard, O. (2021). Macroeconomics, Pearson Education Ltd.
• Varian, H.R. (1992). Micro-Economic Analysis. W. W. Norton & Co.

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Draft Syllabus for M Com under PGCF 2025

COMC003 – Business Research Methods

Masters of Commerce
Semester I
DSC - Core Paper
COMC003: Business Research Methods

Course Pre-
Type/ requisites
Course
Code Course Title Lectures Tutorials Practical Credit
Business NIL
DSC - Research
COMC003 Methods 3 0 1 4

Objective: The course aims to provide the learners with the fundamental concepts,
methods and techniques of required to successfully undertake various steps in the
research process. The course will also equip learners with the analytical skills to
Interpret findings and communicate them clearly for decision-making.

Learning Outcomes: On completion of the course, the learners should be able to:

• formulate the research problem and understand the major research designs.
• determine data sources and design questionnaire and surveys
• apply sampling techniques and develop understanding of data collection and
fieldwork.
• analyze and interpret data and use the basic statistical tools in business
research.

Contents:

Unit I (10 hours)

Formulating Research Problem; Research questions, Research Objectives, and Research
Hypotheses, Research design Process, Types: Exploratory, Descriptive, and
Experimental designs, Qualitative Research approach: Grounded theory,
phenomenology, ethnography,

Unit II (12 hours)

Primary Data and Secondary Data: Sources and their Usefulness; Levels of
Measurement, Comparative & Non comparative scaling; Reliability and Validity
Assessment, Observation & Questionnaire Designing for Qualitative & Quantitative
research, Cross-sectional, Longitudinal, and panel data.

Unit III (8 hours)

Sampling Design process, Probability & non-probability sampling, Sample size
determination for qualitative & quantitative research, Sampling vs. Non-Sampling

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Errors.

Unit IV (15 hours)

Data preparation & cleaning, Hypothesis testing procedure, Univariate analysis;
Bivariate Analysis; Multivariate analysis – interdependence and dependence analysis.
Time series analysis, research ethics and report writing.

Practical Exercise: The learners would be asked to define a real-world business

research problem and choose an appropriate research design for conducting research
based on primary or secondary data. By applying suitable statistical inferential
techniques, the learners would analyse and interpret the results and write the report.

Suggested Readings:

• Cooper, D. R., & Schindler, P. S. (2014). Business research methods. (12th ed.).
New York, United States: McGraw Hill International Edition.
• Greene, W. H. (2017). Econometric Analysis. Pearson Pvt. limited
• Bryman, A., Bell, E., & Harley, B. (2022). Business research methods. Oxford
University Press.
• Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin, M. (2013). Business research
methods. (9th ed.). South Western: Cengage Learning.
• Neuman, W.L., (2014). Social Research Methods: Qualitative and Quantitative
Approaches, Pearson Education Limited.
• Denzin Norman K., and Lincoln Yvonna S., (2018). The Sage Handbook of
Qualitative Research. Sage Publications, Inc. (5th ed.)

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Draft Syllabus for M Com under PGCF 2025

DSEF001 – Wealth Management

Masters of Commerce
Semester I
DSE – Finance
DSEF001- Wealth Management

Course Pre-requisites
Type/
Course
Code Course Title Lectures Tutorials Practical Credit
DSE- Wealth NIL
DSEF001 Management 3 1 0 4

Objective: This course aims to equip students with the analytical skills necessary to
make informed financial decisions. It intends to develop their ability to assess various
financial scenarios and apply the most suitable instruments and strategies to effectively
generate, manage, and preserve wealth.

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

• Evaluate the necessity, scope, and current status of financial wealth.

• Critically evaluate the investment instruments suitable for wealth creation in
varied times spans.
• Apply appropriate financial instruments to manage personal and corporate
wealth.
• Analyze investment in primary and secondary market to create passive income.

Contents:

Unit I (12 hours)

Concept of wealth, personal and business wealth; Instruments of wealth creation -
Bonds, Equity Shares, Mutual Funds, Fixed Deposits, PPF, Gold & Bullion; Innovative
investment products like Exchange Traded funds (ETFs), Real Estate Investment Trusts
(Reits), Infrastructure Investment Trust (Invits), Alternative Investment funds for High
net worth individuals, very high net worth individuals and ultra-high net worth
individuals.

Unit II (11 hours)

Application of compounding and indexing; Balancing Mutual Funds; Value Investing,
Growth Investing, Contrarian Investing, Passive Investing, Income Investing, Applying
CAGR, SIP/ SWP/ STP for wealth creation and management. Common Investing
mistakes.

Unit III (10 hours)

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
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and Contemporary.

Unit IV (12 hours)

Critical analysis of investment instruments; Warren Buffet's approach of investing,
Identification of competitive durable advantage of equity; Equity with moat; Fishers’
investment strategy, Identification of common stocks with uncommon profits.

Tutorial Exercise: Students will select stocks, mutual funds, and other investments to
build wealth, monitoring them in real-time on virtual platforms using financial
calculators and AI tools.

Suggested Readings:

● Buffet, Marry and Clark, David (2011). Warren Buffett and the Interpretation of
Financial Statement.
● Dorsey Pat, (2018), The Five Rules for Successful Stock Investing, Wiley
● Fisher, A. Philip (2010). Common Stocks and Uncommon Profits. Wiley.
● Griffin Tren, (2015), Charlie Munger: The complete Investor, Columbia Business
School.
● Graham, Benjamin (2017). The Intelligent Investor.
● Khurshed, Arif (2016). Initial Public Offerings: The mechanics and performance of
IPOs, Harriman House Publishing.
● Sarin.R, (2020) Unlocking Wealth: Secrets to Getting Rich at Any Age
● Spier, Guy (2014). The Education of Value Investor. Palgrave.

Suggested Websites:
● [Link],
● [Link],
● [Link],
● [Link],
● [Link]

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DSEI001 – International Trade Logistics

Masters of Commerce
Semester I
DSE – International Business
DSEI001- International Trade Logistics

Course Pre-requisites
Type/
Course
Code Course Title Lectures Tutorials Practical Credit
DSE- International NIL
DSEI001 Trade Logistics 3 1 0 4

Objective: The course is to provide students with a comprehensive understanding of

the principles, practices, and strategic importance of logistics in the global trade
environment. The course aims to equip learners with the knowledge and analytical
skills required to manage international logistics operations effectively, including
transportation modes, warehousing, packaging, inventory control, and containerization.
Through real-world examples, case studies, and industry standards, the course
prepares students to address logistical challenges and design efficient, compliant, and
cost-effective trade logistics solutions.

Learning Outcomes: After the completion of the course, the learners will be able to:

• Explain the evolution and components of international trade logistics and their
relevance in global commerce.
• Identify and categorize types of warehouses, material handling systems, and
inventory control techniques.
• Apply packaging and labelling standards to meet international trade regulations
and market preferences.
• Assess different transportation modes, shipping systems, and containerization
processes in an international logistics context.

Contents:

Unit I (10 hours)

Genesis of international trade logistics, Importance of Logistics in International trade,
Key players in international logistics, Logistics Performance Index, National Logistics
Policy, 7R’s of logistics, Materials Management

Unit II (11 hours)

Warehousing: Definition, purpose and Type of Warehouses; Free Trade & Warehousing
Zones: Concept and Functions, the case of Jebel Ali Free Trade Zone and its role in GCC
logistics, Elements of Material Handling; Principles of Material Handling; Types of
Material Handling - Equipment; Factors Affecting choice of Material Handling
Equipment, Inventory Control: Definition, Purpose and Types of Inventory Control
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Techniques

Unit III (12 hours)

Need of Packaging in Trade Logistics; Packing vis-a-vis Packaging; Packaging and
Transport Hazards; Packing List/ Packing Note; Precautions in Use of Packaging
Materials; Kinds of Packaging; Labeling in International Trade; Considerations in
Labeling for International Trade; Labels and Preferences for Colors, Numbers and
Shapes; Labels as Promotional Tool; European Eco Label for Clothing and Textiles;
Markings of Export Consignments; Types of Marking; Increasing Role of CE Marking

Unit IV (12 hours)

International Transportation Modes (Ocean, Air, Rail, Road); Shipping (Liner vs Tramp),
Chartering, Intermodal, Unimodal and Multi modal Transportation; Evolution of
Containerization, development of containerization in India; Types of Containers (as Per
ISO), Types of containers; Palletization, ISPM-15, Standardization of pallets; Unitization;
Dry ports – Inland Container Depot, Container Freight Station

Tutorial Exercise: Student would be required to assignment on the practices of

logistics management of select companies. Further, they would be required to have
comparative exposure on international transportation practices.

Suggested Readings:

● Khurana, P. K. (2014). Export Management. Galgotia Publishing Co.

● Singh, R. (2015). International Trade Logistics. Oxford University Press.
● National Logistics Policy in India (2022). Invest India,
[Link]
● Rapid progress made in improving logistics (2023). Press Information Bureau,
[Link]
● PM GatiShakti National Master Plan & National Logistics Policy (2024).
[Link]
A_eee__eee_
● Logistics Performance Index Reports (2023). World Bank,
[Link]
● Global Container Shortage – An opportunity for India (2021). Invest India,
[Link]
opportunity-india
Note: Suggested readings will be updated by the Department of Commerce and
uploaded on Department’s website.

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Draft Syllabus for M Com under PGCF 2025

5 Skilled Based Courses

COMSBC01 - Financial Planning

Master of Commerce
Semester I
Skill Based Course: Financial Planning

Course Pre-requisites
Type/
Course Code Course Title Lectures Tutorials Practical Credit
Financial NIL
COMSBC01 Planning 1 0 1 2

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.

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

• Critically evaluate the premise of financial planning, the investment instruments

suitable for attaining different financial goals.
• Apply appropriate financial instruments to manage individuals’ finances and
make roadmap to financial independence.
• Examine the alternatives of large financial purchase, retirement and credit
planning.

Contents:
Unit I (8 hours)

Financial planning process and life cycle approach, Ascertainment of financial goals;
Application of investment alternatives in financial plans: debt, equity, mutual funds.
Critical analysis of investments, Insurance and tax saving instruments; Use of
compounding in financial plans, Integrating SIP/ SWP/ STP in financial plan, Risk
identification and assessment for individual; Managing Investment Risk, Assessing
appropriate life insurance and health insurance; Primary clauses in life and healthcare
insurance agreement.

Unit II (7 hours)
Assessment of credit; Consumer and housing finance; EMI: Calculations & Long-term
Impact; Credit card management; Reverse mortgage; Credit history, Retirement

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 Department of Commerce
Draft Syllabus for M Com under PGCF 2025

solutions, Critical analysis of retirement planning, pension plans including taxes and
inflation. Application of compounding and indexing; Building financial plans using
spreadsheets.

Note: Relevant software will be used for pedagogical purpose. Each Unit will have
exercises based on virtual platform in sync with actual markets on real time basis.

Practical Exercises: Student will ascertain financial goals and map the most suitable
instruments based on individual risk profile, examine the CAGR of debt funds, large,
mid, small, multi, flexi Cap funds and risk associated. Highlight the entry, exit and
holding of funds, examine rent or buy decisions for large purchases, estimate
appropriate time to minimize the cost of large purchase.

Suggested Readings:

● Bogle. C John, (2017) The little book of common sense investing, Wiley
● Hagstrom G Robert, (2019), The warren buffet way, third edition, Wiley
● Madura, Jeff (2016). Personal Finance. Pearson.

Use the following websites to create virtual plans and track them on real basis.
[Link],
[Link],
[Link]
[Link] ,
[Link],

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