evaluation scheme & syllabus for master of commerce (m

MAHARISHI UNIVERSITYOF INFORMATION TECHNOLOGY

Evaluation Scheme & Syllabus for

Master of Commerce (M. Com.)

On

Choice Based Credit System (Effective from the Session: 2020-21)

MAHARISHI SCHOOL OF COMMERCE & MANAGEMENT

Evaluation Scheme

M.Com. First Semester

Sl. No.

Course Category

Course Code

Course Title

L-T-P

CIA Marks

ESE Marks

Total

Credit

1

Core Courses

MPC 101 Organizational Behavior and Human Resource Management

4-0-0 30 70 100 4

2 MPC 102 Auditing & Assurance

Services 4-0-0 30 70 100 4

3

MPC 103 Statistical Methods 4-0-0 30 70 100 4

4

MPC 104 Advance Financial

Accounting 4-0-0 30 70 100 4

5

MPC 105 Managerial Economics 4-0-0 30 70 100 4

6

School/Domain courses

MPC 106 International Business

4-0-0 30 70 100 4

TOTAL 180 420 600 24

Qualifying Non-Credit Courses

7

Self-Development

courses/ Science for

Consciousness (SOC)

TPC 101 Basics of Transcendental Meditation and Yoga

2-1-1 70 30 100 4

TEACHING-LEARNING PLAN

Course Title: ORGANIZATION BEHAVIOR AND HUMAN RESOURCE MANAGEMENT Course Code: MPC 101 Pre-requisites, if any: Sound knowledge of Management as a subject is desirable. Course Description: This course teaches students the HRM critical skills and competencies in the areas of recruitment, selection, hiring, training and development, performance management, promotion, termination and risk management. This course includes topics in organizational behavior (OB) psychology to improve student's understanding of motivation, leadership, emotions, conflict management, job satisfaction, creativity and productivity and other behavioral dynamics of individuals and groups at workplace. Students in this course will gain HRM and OB knowledge and skills through readings, seminars, videos and case analyses, critical and reflective thinking, writing, and group activities and projects. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical perspectives of the organization behavior and human resource management. Each student will enable themselves:

1. To help the students to develop cognizance of the importance of human behaviour. 2. To enable students to describe how people behave under different conditions and understand why

people behave as they do. 3. To provide the students to analyse specific strategic human resources demands for future action. 4. To enable students to synthesize related information and evaluate options for the most logical and

optimal solution such that they would be able to predict and control human behaviour and improve results.

5. Effectively manage and plan key human resource functions within organizations. Course Outcomes (COs): After the completion of this course, students will be able to:-

CO1: Demonstrate the applicability of the concept of organizational behavior to understand the behavior of people in the organization.

CO2: Demonstrate the applicability of analyzing the complexities associated with management of individual behavior in the organization.

CO3: Analyze the complexities associated with management of the group behavior in the organization. CO4: Handle employee issues and evaluate the new trends in HRM. CO5: Understand the organizational culture, strategies and managing human resource of an

organization. Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 S M M W S M CO 2 M S M CO 3 S M M S CO 4 S M CO 5 S W M M

Course Contents: Unit – 1: Organization Behavior: Introduction, Concept and OB in global context; Individual in organization: personality, attitudes, values, perception and learning; Groups in organization, foundations of group behavior; informal and formal group, creativity, group decision making, group dynamics, power and politics, organizational conflicts and resolution, organizational culture.

L T P C.U. 4 0 0 4

Unit – 2: Personality: Meaning & Definition, Determinants of Personality, Personality Traits. Perception: Meaning & Definition, Perceptual process, Importance of Perception in OB. Motivation: Nature & Importance, Herzberg’s Two Factor theory, Maslow’s Need Hierarchy theory, Alderfer’s ERG theory. Unit – 3: Introduction: Importance of Human Resource (HR) in an organization; meaning of Human Resource Management (HRM); evolution of the concept of HRM; objectives and functions of HRM; models in HRM; emerging challenges in HRM; HR accounting and HR audit. Unit – 4: Acquiring Human Resource: Human Resource Planning (HRP); Job Design and Job Analysis; Recruitment and Selection; basic concept of Socialization, Orientation and Placement. Development and Evaluation: Basic concept of Training and Development. Unit – 5: Performance Management: Concept, Performance Appraisal methods, barriers to effective Performance Appraisal. Compensation: Compensation management – concept, process of Compensation Management; Job Evaluation; Incentives and Benefits – meaning and types. Text Book (s):

1. Lathan’s, F. (2010), Organizational behavior, McGraw-Hill, New York. 2. Robbins, S. P. (2015), Organizational Behavior, Prentice hall. New Delhi. 3. Mishra, M. N. (2014) Orgnisational Behaviour, Vikas Publishing House, New Delhi. 4. Aswathappa, K. (2015) Organisational Behaviour, Himalaya Publishing.

References:

1. Putnam, L. L., & Nicotera, A. M. (Eds.). (2009). Building theories of organization: The constitutive role of communication, Routledge.

2. Close, D. B. (1974). An organization behavior approach to risk management. Journal of Risk and Insurance, 435-450.

Assessment Scheme:

Continuous Internal Evaluation (CIA) consisting of: o Class Attendance (C): 5% o Home Assignment (H): 5% o Sessional Examination (T): 20%

End Semester Examination (ESE): 70% Mapping Assessment Components to COs:

PO 1 PO 2 PO 3 PO 4 PO5 CO 1 S M M CO 2 M S CO 3 S M CO 4 S CO 5 S W M

Note: CIA can have more components depending on the nature of course. The guidelines for all assessment components are as per MUIT Guidelines & Rules (2.3-

curriculum development).

Course Title: INTERNATIONAL BUSINESS

Course Code: MPC102

Pre-requisites: NA

Course Description:

This course is designed to develop the understanding and awareness of Economics and politics of international business. It also discussed national governmental and international institutional controls and constraints, which impact the environment in which the international business operates. This course provides insights on tools and practices that help to identify and interpret international business opportunities. This course draws upon international business theory and practice for understanding the international business context. It aims to provide students with practical tools and theoretical knowledge related to international trade and the exploration of practical issues faced by business managers in international business situations.

Course Objectives:

This course is designed to provide a better understanding of the theoretical and practical perspectives of the international business management and theories. Each student will enable themselves:

1. To learn to understand the most widely used international business terms and concepts.

2. To develop understanding of how the role of managers varies across different forms of

economic systems.

3. To identify the role and impact of political, economical, social and cultural variables in

international business.

4. To learn and analyze international business from a multi-centric perspective, avoiding

ethnocentrism.

5. To identify various internal and external forces affecting international business directly or

indirectly.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Integrate concept in international business concepts with functioning of global trade. CO2: Analyse the principle of international business and strategies adopted by firms to expand

globally. CO3: Apply the current business phenomenon and to evaluate the global business environment in

terms of economic, social and legal aspects. CO4: Explain the concepts in international business with respect to foreign trade/international

business CO5: Identify and interpret relevant international financial documents, and evaluate financial

strategies that support an organization's integrative trade initiatives. Mapping COs with POs:


L T P C.U. 4 0 0 4

Course Contents: Unit – 1: International Business: Concept, Importance, Composition, Difference with Domestic Business, Trends in International Business, Change in Compositional significance of Trade and Foreign Direct Investment (FDI) under Globalization – their Significance. Market Entry Strategy: Entry objectives; scale of entry; timing of entry; entry modes, trading, contractual and investment modes. Unit – 2: Regional Economic Integration & International Economic Institutions Global Strategic Management: Concept of Global Strategic Management; Theory of Global Competitiveness Alignment- Mapping competitiveness shifts; Porter's Diamond Model of Competitive Advantage; the 10-P Model of Global Strategic Management. Unit – 3: The Foreign Exchange Market: Meaning, Functions, Structure, Quotations - Direct and Indirect quotes, Demand and Supply of Foreign Exchange, Exchange Rate – Changes and its impact, Different Exchange Rate Regimes and their Mechanisms, Currency War in the context of Devaluation of home currency Unit – 4: Risk Management: Spot Covering and Forward Covering, Speculation in Spot and Forward Markets, Concepts of Forward Premium and Discount.Balance of Payments: Definition, Composition, Identity and Equilibrium, The Strategy and Organization of International Business: Strategy in international business-motivation and pressures in internationalization. Unit – 5: The global firm as a value chain, Internationalization strategies; organization of international business - structure, control systems, and culture. Global Business Operations: Global manufacturing; Global marketing management; Global human resource management; managing global projects. Text Book (s):

1. Cherunilam, F, (2012) International Business. Finance India, 13(3), 985-986. 2. Chacholiades, M. (1984). The pure theory of international trade. Transaction Publishers.

References:

1. Dunning, J. H. (2012). International production and the multinational Enterprise (RLE international business). Routledge.

2. Wild, J. J., Wild, K. L., & Han, J. C. (2003). International business (p. 342). Upper Saddle River, NJ: Prentice Hall.

3. Verbeke, A. (2013). International business strategy. Cambridge University Press. 4. Dunning, J. H. (1999). Governments, globalization, and international business. Oxford University

Press. 5. Rugman, A. M. (Ed.). (2009). The Oxford handbook of international business. Oxford University

Press. Assessment Scheme:


End Semester Examination (ESE): 70%

Mapping Assessment Components to COs:

CO 1 CO 2 CO 3 CO 4 CO5 C S S S H S M M W

Sessional Exam (T) S M W ESE S M S M

Note:

CIA can have more components depending on the nature of course. The guidelines for all assessment components are as per MUIT Guidelines & Rules (2.3-


Course Title: STATISTICAL METHODS

Course Code: MPC 103

Pre-requisites, if any: Sound knowledge of statistics as a subject is desirable.

Course Description:

The course is designed to develop understanding of statistical tools and techniques. It is focused on providing students’ knowledge with basic concepts of various statistical methods and its computation. The course covers topics including basic descriptive measures, measures of association, probability theory, confidence intervals, and hypothesis testing. The main objective is to provide students with pragmatic tools for assessing statistical claims and conducting their own statistical analyses.

Course Objectives:

Each student will enable themselves: 1. To compute and interpret various descriptive measures for centrality and dispersion.

2. To determine potential outliers of data sets and understand how they affect the various numerical

measures.

3. To understand and critically discuss the issues surrounding sampling and significance.

4. To develop the student’s ability to deal with numerical and quantitative issues in business.

5. To have a proper understanding of Statistical applications in Economics and Management.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Explain the use of data collection and statistics as tools to reach reasonable conclusions. CO2: Recognize, examine and interpret the basic principles of describing and presenting data. CO3: Create quantitative models to solve real world problems in appropriate contexts. CO4: Examine, analyze and compare various sampling distributions for both discrete and continuous random variables. CO5: Perform hypothesis testing using statistical methods and compute confidence intervals.

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 M S W M CO 2 W S M W CO 3 W M W W CO 4 W M W W CO 5 M S W M

Course Contents: Unit – 1: Statistics: Introduction, Types of Data, Method of collection and tabulation of data, Importance in Business & Management Decision Making, Descriptive and Inferential Statistic. Measures of central tendency- Arithmetic mean, geometric mean and harmonic mean, Median, Mode.

Unit – 2: Measures of Dispersion- Absolute and relative measures, Range, Quartile deviation, mean deviation, standard deviation and their coefficients, absolute and relative measure of dispersion. Unit – 3: Correlation Analysis: Introduction, importance of correlation analysis, Multiple and partial

L T P C.U. 4 0 0 4

correlation, measure of correlation- Karl Pearson’s coefficient of correlation, Spearman's coefficient of rank correlation. Unit – 4: Parametric & Non Parametric Tests: Meaning and Characteristics of Parametric and Non-Parametric Tests, Difference Between Large and Small Sample Tests of Significance; Significance Tests in Large & Small Sample. Tests: Students t-Distribution, F-test, Analysis of Variance, Chi square Test, Wilcoxon Matched Pairs Test - Assumptions, Conditions and Applications. Unit – 5: Theory of Probability: Meaning of Probability, Approaches to the calculation of probability. calculation of event probabilities(Simple Problems). Conditional Probability; Bernoulli and Bayes’ Theorem; Binomial, Poisson and Normal Distributions-their Characteristics and Applications. Text Book (s):

1. Gupta, S.P., (2015) Statistical Method, Sultan Chand, New Delhi. 2. Gupta, S. C., (2014), Fundamental of Statistics, Himalaya Publishing House, Mumbai.

References:

1. Kapoor, V. K. (2016), Statistics, Sultan Chand, New Delhi. 2. Das, N. G., (2015), Statistical method, 1st Ed, McGraw hill, New Delhi. 3. Agarwal, B. L. (2014), Basic Statistics, New Age International, New Delhi.

Assessment Scheme:



CO 1 CO 2 CO 3 CO 4 CO5 C S M S M H S M M W

Sessional Exam (T) S M W ESE S M M S

Note:



Course Title: ADVANCED FINANCIAL ACCOUNTING


Pre-requisites, if any: Sound knowledge of Accountancy as a subject is desirable.

Course Description:

This course is designed to develop the understanding and awareness of global business perspective to tackle business challenges in real life. Advanced Financial Accountancy covers accounting operations, patterns, a merger of public holding companies, foreign currency operations, financial reporting standards, accounting standards, changing financial statement prepared in foreign and local currencies. Advanced Accounting explores the financial accounting area in detail. Subjects studied under this degree are business combination, consolidated financial statements, the equity method of reporting investments, insolvency, and partnerships as well as nonprofit organizations. The duration of the course is two years and it offers many career opportunities after its successful completion.

Course Objectives:

This course is designed to provide a better understanding of the theoretical and practical perspectives of the process of managing an organization. Each student will enable themselves:

1. To recognize, develop, measure, record, validate and communicate financial and other related

information to develop organizational efficiency by using right approach to take business

decisions, dealing with staff, outsiders & steak holders.

2. To develop a life-long habit of independently analyzing, deconstructing and determining

conceptual shifts in Financial Reporting Standards (FRS).

3. To get sound and in-depth technical and conceptual knowledge of advanced accounting topics

relating to business combinations, inter-corporate investments, consolidation, foreign currency

translation, accounting for financial instruments and deferred taxation.

4. To analyze day to day financial position of the organization and able to make future plans and to

execute them in his organization for improving organization growth.

5. To go for a professional through higher studies in academics and research programme.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1. Determine appropriate accounting method required under various share ownership scenarios. CO2. Determine Goodwill and prepare a consolidated balance sheet at the date of acquisition for business combinations.

CO3. Translate the financial statements of a foreign subsidiary using the appropriate method. CO4. Prepare consolidated financial statements. CO5. Prepare journal entries to record foreign currency transactions including hedges. Differentiate between not- for-profit and for profit accounting.


PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 S S S M M M S M CO 2 W M M M CO 3 S M M W S M CO 4 M S S S S W CO 5 S S S M

L T P C.U. 4 0 0 4

Course Contents: Unit – 1: Introduction, Meaning of Accountancy, book-keeping and Accounting, Accounting Process, Objectives for accounting, Differences between book-keeping and accounting Users of accounting information, Limitations of Accounting, Basic terminologies. Generally Accepted Accounting Principles (GAAP), Concepts & Postulates; Need for accounting theory; interpretational and decision usefulness theories. Unit – 2: Accounting standards – its meaning, problems of standard setting and setting procedures for Indian and International accounting standards. Scope & functions of Accounting Standard Boards. Overview of different Accounting Standards. International Financial reporting standards issued by the IASB; the structure of IFRS; Process of IFRS standard setting; Problems in understanding and application of IFRS; IFRS adoption or convergence in different countries, relative view of Ind-AS, IFRSs and IASs Unit – 3: Inflation Accounting: Statement of the Problem, Methods of Inflation Accounting, Practical Difficulties in Inflation Accounting and Merits and Demerits. Financial Analysis: Re-classification of Balance Sheet and Profit and Loss Account items; Ratio Analysis, Comparative & Common Size Balance Sheet. Unit – 4: Specific issues in corporate reporting: Concepts and objectives of financial reporting; international financial reporting qualities; true blood report and stamp report – objectives; segment reporting and interim reporting – needs and problems, social reporting harmonization in reporting - need, problem and measures. Unit – 5: Contemporary issues in accounting: Human Resource Accounting - its meaning, need and methods; conceptual framework of Balance Scorecard, Economic value added, Cost benefit analysis, Social, Environmental, Intellectual capital, Forensic accounting and reporting etc. Text Book (s):

1. Maheshwari, S. N. (2016). Advanced Accounting- Vol. II, Vikas Publishing Housing, New Delhi. 2. Jain, S. P. and Narang K. L. (2018). Advanced Accountancy Vol. II, Kalyani Publishers, New Delhi 3. Gupta, R. L (2016). Advanced Financial Accounting, S. Chand and Co. New Delhi.

References:

1. Beams, F. A. (2013). Advanced Accounting, Prentice Hall, New Jerseys. 2. Dearden, J. and Bhattacharya, S. K. (2016). Accounting for Management, Vikas Publishing House,

New Delhi. Assessment Scheme:



Mapping Assessment Components to COs: CO 1 CO 2 CO 3 CO 4 CO5

C S M S M H S M M W


Note:



Course Title: MANAGERIAL ECONOMICS Course Code: MPC 105 Pre-requisites, if any: Sound knowledge of Economics as a subject is desirable. Course Description: This course is designed to discuss various economic theories in order to examine how a firm can make optimal managerial decisions given the constraints it faces. The main objective of this course is to equip students with the necessary theory and techniques and the ability to apply them in order to inform and enhance managerial decision making. Topics include costs, demand, pricing, market structure, market equilibrium, and strategic interaction. The course should enhance your understanding of how markets operate and develop your capability in making economic predictions about market outcomes. Course Objectives: Each student will enable themselves:

1. To apply various techniques and theories of microeconomics to explain consumers behavior and behavior of firm.

2. To use economic tools to explain the optimal allocation of resources within the firm. 3. To use various tools of economic theory to explain optimal production and pricing decisions by

the firm in each market structure 4. To apply various statistical techniques, estimation and forecasting techniques to take

managerial decisions. 5. To understand the demand and supply analysis in business applications.

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

CO1: Understand the concepts of cost, nature of production and its relationship to business operations. CO2: Apply marginal analysis to the “firm” under different market conditions. CO3: Analyze the demand and supply conditions and assess the position of a firm. CO4: Understand the economic goals of the firms and optimal decision making. CO5: Integrate the concept of price and output decisions of firms under various market structure.


PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 M M CO 2 W S W CO 3 W M M CO 4 W W M CO 5 M M

Course Contents: Unit – 1: Overview of Managerial Economics: Nature, Scope of Managerial Economics; Significance & Role of Managerial Economics; Objective of the Firm: Profit & wealth Maximization, Scarcity and Choice; Applications of Economic theory in Managerial Decision Making. Unit – 2: Consumer Theory: Choice under Uncertainty, Characteristics of Indifference Curve & Consumer’s Equilibrium; Determinants of Demand, Demand Theories and Applications, Elasticity concepts and applications - Demand Estimation and Forecasting.

L T P C.U. 4 0 0 4

Unit – 3: Production and Cost: Production function, Concept of production, isoquants ridge lines, Iso-cost lines, Expansion path and multi product firm, Cobb-Douglas; Cost function: Classification of Costs, incremental cost, its relevance in decision making, Short run and Long run cost functions. Unit – 4: Pricing and Market Structures: Perfect Competition, Monopoly and Discrimination, Monopolistic Competition, Oligopoly, Risk and Uncertainties in Managerial Decision Making: Decision Criteria and Applications, Managerial Theories of Firm: Sales Maximization. Unit – 5: Factor Pricing: Basic Principles - Impact under different market conditions. Market Failures and Applications of Welfare Economics: Conflicts of Efficiency and Equity - Correction of External Diseconomies through Government Policies. Text Book (s):

1. Zamagni, S., & Fletcher, A. (1987). Microeconomic theory: an introduction. Basil Blackwell. 2. Koutsoyannis, M. (2015). Modern Microeconomics, Macmillan IndiaLtd.

References:

1. Phelps, E. S., Alchian, A. A., & Holt, C. C. (1970). Microeconomic foundations of employment and inflation theory (pp. 124-166). New York: WW Norton.

2. Kreps, D. M. (1990). A course in microeconomic theory. Princeton university press. 3. Salvatore, D., (2016). Managerial Economics in a Global Economy, Harcourt CollinsPublications

Assessment Scheme:





Note:



Course Title: AUDITING & ASSURANCE SERVICES Course Code: MPC 106 Pre-requisites, if any: Sound knowledge of Auditing as a subject is desirable. Course Description: This course is designed to provide an introduction to auditing. The objective of this course include principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information along with emphasizing on ethical and legal aspects and considerations. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical perspectives of the process of Auditing & Assurance Services. Each student will enable themselves:

1. To understand the concepts and various principles of auditing.

2. To learn about auditing process for performing different types of auditing.

3. To learn tools used by Auditor in decision making situations.

4. To develop an understanding of companies auditing environment.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Apply and demonstrate the accounting knowledge and skills in auditing. CO2: Solve problems relating to partnership and Business combinations. CO3: Apply Critical Thinking Skills by solving problems requiring quantitative and/or qualitative

analysis of finance and auditing. CO4: Handle vouching of cash and credit transactions, verification of Assets and liabilities. CO5: Exhibit and be able to discuss understanding of ethics and social responsibility


PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 S M S CO 2 M S M CO 3 M S M CO 4 M M CO 5 W M M W

Course Contents: Unit 1: Meaning and objectives of auditing, Types of audit, Internal audit, Audit process, Audit program, Audit and books, working papers and evidence, Consideration for commencing an audit, Routine checking and Test checking, Internal check system and Internal control, Audit procedures, Philosophy of Audit, Extended Meaning of Audit. Unit 2: Auditing as a Social Science, Social Object of Audit, Audit Evidences--Introduction, Sources, Relevance and Reliability, Sufficiency and Appropriateness, Methods of Obtaining Audit Evidences. Standards on Auditing: Definition, Scope, Objectives & Significance, Procedure of Issuing Standards, Structure of the Standards Issued by the AASB, Role of IAASB. Auditor’s Report: Essentials of Good Report, Elements of Auditor’s Report, Types of Auditor’s Reports Unqualified Report and Modified Report-Qualified Report, Adverse Report.

L T P C.U. 4 0 0 4

Unit 3: Audit Reports and Certificates for Special Purposes, Auditor’s Report under the Companies Act, 2013, the Companies (Auditor’s Report) Order, 2016 (CARO), Auditor’s Independence -Meaning and Different Issues. Internal Control System and Risk Assessment: Elements of Internal Control System-Internal Check and Internal Audit, Evaluation of Internal Control System-Narrative Record, Internal Control Checklist, Internal Control Questionnaire, Tests of Internal Control, Relationship between Internal Auditor and Statutory Auditor, Professional Skepticism, Concept of Audit Risk-Application of Concept of Materiality- Relationship between Audit Risk and Materiality. Unit 4: Special Audit: (a) Cost Audit-Objectives, Benefits, Qualification, Disqualification and Appointment of Cost Auditor; (b) Management Audit- Objectives, Benefits, Appointment of Management Auditor; (c) Green (Environmental) Audit: -Concept, Objectives, Current Practice in India; (d) Secretarial Audit-Objectives, Benefits, Qualification and Appointment of Secretarial Auditor. Unit 5: Audit in Computerized Environment: Objectives and Scope of Audit in CIS (Computerized Information System), Approaches to Electronic Data Processing (EDP) Auditing-Auditing Around the Computer, Auditing Through the Computer, Audit Trail, Computer Assisted Audit Techniques(CAATs).Government Audit: Concept of Government Audit, Comptroller and Auditor General(CAG) - Duties and Powers, Expenditure Audit and Audit of Receipts, Constitutional Role of CAG, Audit of Local Bodies and Not-for-Profit Organizations, Objectives, Audit Programme. Text Book (s):

1. Jha, A. (2015), Auditing, Taxmann Publications Pvt. Ltd. 2. Tondon B.N., (2016). Principles of Auditing, S. Chand and Co., New Delhi.

References:

1. Sharma T.R., (2017) Principles of Auditing, SahityaBhawan, Agra. 2. Gupta Kamal, (2016). Contemporary Auditing, Tata McGraw Hill, New Delhi. 3. Kumar, R., and Sharma, V. (2016), Auditing: Principles and Practices, PHI Learning Private

Limited, New Delhi. Assessment Scheme:



CO 1 CO 2 CO 3 CO 4 CO5 C S M S M H S M W

Sessional Exam (T) M W S ESE M S M S

Note:



Course Title: BASICS OF TRANSCDENTAL MEDITATION & YOGA

Course Code: TPC 101

Pre-requisites: NA

Course Description:

With the changing environment, it becomes essential for an individual to adapt to the change and cope up with it. The capability of an individual to deal with these challenges with a positive attitude is the need of today which can only be achieved successfully through a holistic approach towards life. As a first step this course starts with basic asanas of Transcendental Meditation (TM) and Yoga.

Course Objectives:

The objective of this course is to enable students to recognize the need of knowledge of the self, as a

basis to achievement and fulfillment. They will be introduced to the basics of TM and yoga and practice

basic asanas.

Course Outcomes (COs): At the end of this course students will be able to: CO 1: Define the concept of TM and yoga CO 2: Recognize the importance of yoga as a means to achieve fulfilment in life CO 3: Perform basic asana CO 4: Compare with others as to how his/her life becomes better aligned with the environment Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5 CO 1 M W CO 2 S CO 3 M CO 4 W S

Course Contents: Unit – 1: Science of Consciousness and Transcendental Meditation Introduction to Science of Consciousness and its practical aspect, Concept of Knower, Known, Object of Knowing, Introduction to Transcendental Meditation, Scientific Research on Transcendental Meditation, How Transcendental Meditation differs from other forms of meditation, Introducing CBE - Transcendental Meditation around the world, Preparation to start learning Transcendental Meditation Unit – 2: Learning Transcendental Meditation Preparation to learn Transcendental Meditation, Personal Instruction, Supplying Practical Understanding of Correct Meditation, Effects of Transcendental Meditation on Mind and Body, Development of Higher States of Consciousness Unit – 3: Consciousness-based Education (CBE) Introduction to Consciousness-based Education, CBE around the world and in India Unit – 4: Enrichment of Experiences I Follow-up Sessions and Group Checking, Understanding Nature of Life and Natural Tendency of

L T P C.U. 2 1 1 4

Transcendental Meditation, Personal Checkings,Refresher of the Practice Unit – 5: Maharishi Yoga Asanas Introduction to Maharishi Yoga Asanas, Practice Yoga Asanas that promote integration of mind and body, Learn about the influence and benefits of each posture on your physiology Unit – 6: Basics of Communication Purpose and process of communication, Communication and self ,Types of Communication in relation to environment, Barriers to communication and how TM and yoga helps in overcoming the barriers, Communication and Human Emotions Text Book(s):

Denniston Denise. (1986). The TM book. Fairfield Press Inc. Truby John. (2008). The Anatomy of Story: 22 Steps to Becoming a Master Storyteller.

Farrar, Straus and Giroux References:

https://www.tm.org/ https://indiatm.org/

Assessment Scheme:

Mapping Assessment Components with COs

CO1 CO2 CO3 CO4 AC 1 X X X X AC 2 X X X X AC 3 X X AC 4 X X AC 5 X X X

Details of Projects/Activities Dumb Charade story telling competition in the light of Consciousness The group of 10 students is created and individually they have to tell the story to the whole class without speaking a word by using props, sign language and the class has to guess the story. The group further explains the knowledge behind the story to the rest of the class. The group that performs and articulates in an appropriate manner shall be appreciated and the teacher will conclude the class by connecting the learning to the Maharishi Knowledge. Ping pong ball and knowledge

All students will be provided with the one ping pong ball each

Sl. No. Component Weightage (%) AC 1 Participation in Practice 20 AC 2 Teachers’ Evaluation 20 AC 3 Outbound Visit & Report 10 AC 4 Field Based Project 20 AC 5 End Semester Examination 30

https://www.tm.org/

https://indiatm.org/

The glasses will be placed on the table at a distance of 10 foot The students have to throw the ball towards the glass and it should directly fall into the glass.

The learning behind this activity is that the more you practice or rehearse any skill the more you become efficient and coefficient in that skill, consequently regular practice of any skill leads to perfection. Each student (individually or in groups of 2-3 students) will undertake a project where they will be working in the external environment (like village community, MSMEs, NGOs, civil authorities etc.) on identified issues. They will work under the guidance of an assigned faculty member and will be assessed on the basis of how they are able to effectively understand their relationship with the external environment. Students will have to prepare the schedule of interaction with the identified external contacts and execute the assigned task keeping in mind the intended learning outcomes. They will maintain a project diary/ register as per following format and this will be scrutinized by the faculty guide weekly/ fortnightly as decided.

Sl. No.

Topic Learnt in Class or Practice of TM

How I applied it during project/ field practice/

Outbound visit

My Understanding

Remarks

1. 2.

Outbound Visit/ Activity: It is mandatory that all students will have to participate in outbound visit/ activity and attend all the planned activities strictly. With the guidance of faculty members, the will participate with clear cut intended learning outcome and submit a report on completion so that attainment of outcomes can be assessed. This assessment will have weightage as mentioned in the assessment scheme. Class Participation: Student’s participation in practice Sessions: 10 Marks S.No Rubrics for Practice Sessions Marks 1 Student regularly attends the practice session once a

day 2

2 Student regularly attends the practice session twice a day

4

3 Student attends the session regularly but does not initiate contribution & needs instructor to solicit input.

6

4 Student’s comments are constructive, with signs of insight and relevant to discussion

8

5 Student listens attentively and hears what others say and contributes to the learning and knowledge.

10

Student’s participation in the Theory Classes: 10 Marks S.No Rubrics for Theory Sessions Marks 1 Student regularly attends the class but is quite

disruptive 2

2 Student attends the class but does not listen to others, both in groups and in class

4

3 Student attends the class with some participation 6 4 Student attends the class proactively and contributes to

the class 8

5 Student attends the class proactively, consistently and add value to the learning process

10

Attendance in all the classes and practice sessions is mandatory. Participation will be evaluated based on attendance, active engagement in discussions and interaction and contribution towards overall learning. This component will have 20% weightage as mentioned in the assessment scheme. Other Details: While it is expected that students should attend all classes but to cater to emergencies, illness, unavoidable social commitments and family responsibilities, a relaxation of up to 25% may be considered. Under no circumstances, attendance should fall below 75% else they will be debarred from taking examinations and will be declared fail in the course. Students can meet the faculty/ guide for consultations between 3:30 PM to 4:30 PM or else with prior appointment. Students are expected to be regular and punctual in all activities including completion of work, submission schedules, appointments etc. and should be professionally dressed. Important Note for faculty: Assessment rubrics will have to be written for each Assessment component.

Evaluation Scheme

M. Com. Second Semester

Sl. No.

Course Category

Course Code

Course Title

L-T-P

CIA Marks

ESE Marks

Total

Credit

1

Core Courses

MPC 201 Marketing Management 4-0-0 30 70 100 4

2 MPC 202 Macro Economics 4-0-0 30 70 100 4

3

MPC 203 Direct Taxes 4-0-0 30 70 100 4

4

MPC 204 Operation Research 4-0-0 30 70 100 4

5

MPC 205 Business Ethics & Corporate Governance

4-0-0 30 70 100 4

6

Skill Enhancement

Courses MPC 206

Fundamentals of Information Technology

4-0-0 30 70 100 4

TOTAL 180 420 600 24


7

Self-Development


Consciousness (SOC)

TPC 201 Increasing Coherence in Society by Maharishi’s Knowledge

2-1-1 70 30 100 4


Course Title: MARKETING MANAGEMENT Course Code: MPC 201 Pre-requisites, if any: Sound knowledge of Management as a subject is desirable. Course Description: The course offers introduction to professional marketing and explains the nature and purpose of marketing, followed by the fundamentals of each of the most important marketing tasks. It analyses the business need for customer orientation, the evaluation of markets and the targeting of market opportunities. In addition, the course explains how to integrate product and service decisions with those on pricing, distribution and promotion - and why this is necessary.The subject content also deals with explaining the importance of role of marketing managers who are primarily responsible for keeping their company close to its customers. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical perspectives of the process of marketing management. Each student will enable themselves:

1. To understand the concepts of marketing management. 2. To learn about marketing process for different types of products and services. 3. To understand the tools used by marketing managers in decision situations. 4. To understand the marketing environment on global platform and marketing distribution.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Develop understanding of basics of marketing, and its significant concepts. CO2: Acquaint with new marketing trends and the marketing environment. CO3: Identify how the firms marketing strategy, marketing mix evolve and adapt to match consumer

behavior and perceptions of the product CO4: Apply the knowledge, concepts, tools necessary to understand challenges and issues of

marketing in a growing international and global context CO5: Critically analyze social, technological, political, legal and economic forces that affect business

performance Mapping COs with POs:


Course Contents: Unit – 1: Marketing Management: Introduction, Functions, Importance, Orientations, Process, Marketing Mix (7P’s), Marketing Planning, Implementation and Control; Marketing Environment: Introduction, Environmental Scanning and techniques. Unit – 2: Consumer buying behavior: Introduction, Characteristics, Types, Buying Motives, Buyer Behaviour Models, Business Buyer Behaviour: Introduction, Characteristics of Business Markets, Differences between Consumer and Business Buyer Behaviour, Factors that Influence Business Buyers, Steps in Business Buying Process

L T P C.U. 4 0 0 4

Unit – 3: Segmentation, Targeting and Positioning: Introduction, Concept, Benefits, Requisites, Process of Market Segmentation, Targeting, Market Positioning, Product Management: Decisions, Development and Lifecycle Strategies: Introduction, Levels of Products, Classification of Products, Product Hierarchy, Product Line Strategies, Product Mix Strategies, Packaging and Labeling, New Product Development, Product Life Cycle. Unit – 4: Marketing-Information Systems (MIS): Introduction, Characteristics of MIS, Benefits, Types, Components, Marketing Research; Product Management - Brand and Branding Strategy: Introduction, Brand and Branding, Advantages and disadvantages of branding, Brand Equity, Brand Positioning, Brand Name Selection, Brand Development, Pricing – Objectives and Strategies. Unit – 5: Distribution Management: Introduction, Need for Marketing Channels, Decisions Involved in Setting up the Channel, Channel Management Strategies, Introduction to Logistics Management, Introduction to Retailing, Whole selling. Text Book (s):

1. Kotlar Philip (1967), Marketing Management, Prentice Hall. 2. Stanton, Etzel, Walker (1994), Fundamentals of Marketing, Tata-McGraw Hill. 3. Saxena Rajan (2005), Marketing Management, Tata-McGraw Hill. 4. Ramaswamy and NamaKumari (2013), Marketing Management, Tata-McGraw Hill.

References:

1. Schmitt, B., & Simonson, A. (1997). Marketing aesthetics: The strategic management of brands, identity, and image. New York: Free Press.

2. Fill, C., & Turnbull, S. L. (2016). Marketing communications: brands, experiences and participation. Pearson.

3. Hollensen, S. (2019). Marketing management: A relationship approach. Pearson Education. 4. Jain, S. C., Haley, G. T., Voola, R., & Wickham, M. (2000). Marketing planning & strategy.

South-Western College Pub. 5. Christopher, M., Payne, A., & Ballantyne, D. (2002). Relationship marketing. Elsevier.

Assessment Scheme:





Note: CIA can have more components depending on the nature of course. The guidelines for all assessment components are as per MUIT Guidelines & Rules (2.3-


Course Title: MACRO ECONOMICS


Pre-requisites, if any: NA

Course Description:

This course provides fundamental economic ideas and the operation of the economy on a national level. It covers the overall business activities like : Production, distribution and consumption of goods and services, the exchange process, the role of government, the national income and its distribution, GDP, consumption function, savings function, investment spending, the multiplier principle and the influence of government spending on income and output. It also includes the analysis of monetary policy, including the banking system and the Government Reserve System.

Course Objectives: This course is designed to provide better understanding of Macroeconomics and various determinants. Each student will enable themselves:

1. To made students learn about determinants of macroeconomic conditions (national output, employment, inflation), causes of business cycles.

2. To familiarize themselves in the process with major economic theories of relevance. 3. To understand the interactions of monetary and financial markets with the real economy. 4. To organize core economic activities, such as production, distribution, consumption and the

growth of productive resources. 5. To familiarize with the national income accounting system.

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

CO1: Integrate theoretical knowledge with quantitative and qualitative evidence in order to explain past economic events and to formulate predictions on future ones.

CO2: Identify the basic features of alternative representations of human behaviour in economics CO3: Describe the main macroeconomic theories of short term fluctuations and long term growth in

the economy. CO4: Evaluate the consequences of basic macroeconomic policy options under differing economic

conditions within a business cycle. CO5: Discuss the major economic theories of income and output, and to analyse the economic

implications of alternative policies. Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 M M W M CO 2 S W W W CO 3 M S W M M CO 4 S S M CO 5 S M M S

Course Contents: Unit – 1: Classical Theory of Output and Employment – The Classical Postulates; Say‘s Law of Market, Full Employment – Demand for and Supply of Labour; Labour Supply and Money Wages; Unemployment and Wage Rigidity. Unit – 2: Keynesian Theory of Income Determination: Concepts and Functions; Two sector, Three sector and four sector Models of Income Determination; Investment Multiplier; Balanced Budget Multiplier;

L T P C.U. 4 0 0 4

Keynesian Theory of Money and Interest; Basic two sector IS-LM Model. Unit – 3: Theories of Investment: IS-LM model with Govt. Sector; IS-LM Model with Foreign Sector; Keynesian Theory of Investment Decisions, The Accelerator Theory of Investment; Lags in Investment, Jorgenson‘s Neo-Classical Theory of Investment; Theory of Rational Expectations; The Supply-Side Economics. Unit – 4: Inflation and Unemployment: Meaning, causes, effects and control of Inflation; Theories of Inflation; Inflation and the rate of unemployment – Phillips curve hypothesis; Anti-Inflation Policies – Monetary and Fiscal Policies. Business Cycles – concept, types and phases; Keynes, Hawtrey, Hicks Models. Unit – 5: National Income: Basic Concepts, Measurement of National Income and Difficulties; Domestic and National Product and their Components, National income at factor cost and at Market Prices, Real and nominal GNP; National Income and Welfare, Social Accounting and its significance, System of National Accounts; Measurement of national Income in India. Text Book (s):

1. Mankiw, N. G. (2011): Macroeconomics, 6th edition, New York, Worth publishers 2. Fuller, Neil (2008): Principles of macroeconomics, Delhi, Overseas Press 3. Froyen, R. T. (2012): Macroeconomics: theories and policies. (8th edition), New Delhi, Pearson

Education. 4. Blanchard, O. (2012): Macroeconomics. (4th edition), New Delhi, Pearson Education 5. Acemoglu, D. (2016): Macroeconomics, New Delhi, Pearson education India.

References:

1. Branson, W. H. (2014): Macroeconomics: Theory and policy, (3rd edition), New Delhi, East-West press Pvt. Ltd.

2. Dornbusch, R.; Fisher, S. and Startz, R. (2015): Macroeconomics, (11th edition), New Delhi, Tata McGraw hill education India Pvt. Ltd.

3. Gordon, R. J. (2015): Macroeconomics, (12th edition), New Delhi Pearson education India Pvt. Ltd.

4. J.V.Vaishampayan :Macroeconomics, Lucknow university.

Assessment Scheme:





Note:



Course Title: DIRECT TAXES Course Code: MPC 203 Pre-requisites, if any: Sound knowledge of Tax as a subject is desirable. Course Description: This course focuses on developing knowledge of basic income tax principles, tax planning techniques and overview of the income tax treatment of business entities. This course will aim at developing ability of the income tax treatment of individuals. The purpose of this course is to examine the taxation system of individuals and includes in depth study of the methods of the determination of tax, gross income, inclusions and exclusions, property transactions, capital gains and losses, deductions and losses, itemized deductions, losses, etc. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical perspectives of tax. Each student will enable themselves:

1. To help the students to develop knowledge about the assessment of individuals. 2. To help the students to develop knowledge about the assessment of firms. 3. To help the students to develop knowledge about the assessment of companies. 4. To enable students to develop ability for proper tax planning & management. 5. To develop knowledge for various deductions being available.


CO1: Develop understanding of the Indian Income tax system. CO2: Understand the basic principles underlying the Income Tax Act & compute the taxable income of

an assesse. CO3: Analyze the assessment procedure and representation before appropriate organization or

authorities under the law. CO4: Apply critical thinking and problem solving skills to resolve income tax issues. CO5: Gain insights the basics of Income Tax Act and its implications in computing tax liability of an

individual, firm & company. Mapping COs with POs:


Course Contents: Unit – 1: Income tax Act 1961- An overview, important terms, concepts of income, Residential status and tax liability, Exempted Incomes; Income from Salaries, Practical problems (cash items of salary. Perquisites, Profit in lieu of salary after deduction of section 16).

Unit – 2: Income from House Property: Annual value, Deduction. U/s 24, computation of income from House Property in respect of Rental House, Self-occupied, Partly Rental House & Partly self-occupied. Profits and Gains of a business and profession, Practical problems, Capital gains (Deduction u/s 54,54B, 54D, 54EC, 54F, 54G, 54GA), Computation. Unit – 3: Income from other sources: Practical Problems; Deduction from gross taxable income, Computation of

L T P C.U. 4 0 0 4

taxable income and tax liability of Individual; Clubbing of incomes, Set-off and carry forward of losses. Unit – 4: Assessment of firm- Computation of book profit, Business Income, Total income of the firm, Allocation amongst partners. Computation of tax liability of firm. Computation of tax liability of Company under statutory provisions and MAT. Unit – 5: Tax-Planning: Concept of Tax Planning; Tax Avoidance and Tax Evasion; Corporate Taxation. Tax Planning Relating to Capital Structure Decision, Dividend Policy, Inter-Corporate Dividends and Bonus Shares. Special Tax Provisions: Tax Provisions Relating to Free Trade Zones, Special Economic Zones, Infrastructure Sector and Backward Areas; Tax Incentives for Exporters; 100% Export Oriented Unit Text Book (s):

1. B. B Lal (2010), Income tax, Pearson Education. 2. Mehrotra H. C. & Goyal S. P. (2020), Income Tax, Sahitya Bhawan Publications. 3. Singhania V. K., Singhania Kapil and Singhania Monica (2017), Direct Tax Planning & Management, Taxmann Publications.

References:

1. Hariharan (2009), Income tax, Tata McGraw Hill Education. 2. Agrawal Kausal Kumar (2005), Insight into Income Tax, Atlantic.

Assessment Scheme:





Note:



Course Title: OPERATIONS RESEARCH


Pre-requisites, if any: Sound knowledge of basic mathematics as a subject is desirable.

Course Description:

This course introduces the concepts, models and best practices of operations research model and tools for designing, developing, managing, controlling and improving the sourcing, planning, transformation and delivery processes and systems for goods and services and their optimal solution .

Course Objectives:

This course is designed to provide a better understanding of descriptive linear programming by practical application of quantitative technique. Demonstrate their knowledge of the basics of optimization. Each student will enable themselves:

1. To calculate and interpret the various quantitative measure for optimal solution.

2. To determine potential outliers of objective function and constraint.

3. To demonstrate an understanding of the different types of OR model.

4. To find and interpret the feasible solution of given LPP.

5. To understand and apply basic rules of linear programming and non linear programming.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Explain the use of OR model and tools to reach optimal conclusions. CO2: Recognize, examine and interpret the basic method of optimization. CO3: Explain the role of assignment and game theory. CO4: Examine, analyze and compare various project management techniques. CO5: Understand the basic feasible solution for finding the optimal solution of a linear programming problem .



Course Contents: Unit – 1: Operations Research: Uses, Scope and Applications of Operation Research in managerial decision-

making. Decision-making environments:-Decision-making under certainty, uncertainty and risk situations; Decision tree approach and its applications.

Unit – 2: Linear programming: Mathematical formulations of LP Models for product-mix problems; graphical and simplex method of solving LP problems; sensitivity analysis; duality; Transportation problem: Various methods of finding Initial basic feasible solution and optimal solution. Unit – 3: Assignment model: Algorithm and its applications; Game Theory: Concept of game; Two-person zero-sum game; Pure and Mixed Strategy Games; Saddle Point; Odds Method; Dominance Method and Graphical Method for solving Mixed Strategy Game.

L T P C.U. 6 0 0 6

Unit – 4: Sequencing Problem: Johnsons Algorithm for n Jobs and Two machines, n Jobs and Three Machines, Two jobs and m - Machines Problems; Queuing Theory: Characteristics of a queuing system, Arrival and service patterns, Single and multiple channel, Queue models with Poisson arrival and exponential service times. Unit – 5: Replacement Problem: Replacement of assets that deteriorate with time, replacement of assets which fail suddenly; Project Management: Rules for drawing the network diagram, Applications of CPM and PERT techniques in Project planning and control; crashing of operations. Text Book (s):

3. N. D. Vohra (2006) - Quantitative Techniques in Management (Tata McGraw-Hill). 4. Sharma J. K. (2005) - Operations Research (Pearson).

References:

1. A. K. Natarajan (2006), Operation Research (Pearson). 2. C. R. Kothari (1986), Quantitative Techniques (Vikas Publishing House).

Assessment Scheme:





Note:



Course Title: BUSINESS ETHICS AND CORPORATE GOVERNANCE

Course Code: MPC 205 -

Pre-requisites, if any: Basic knowledge of management as a subject is desirable.

Course Description:

The course aims to provide a brief background of ethical, moral and value based issues in evaluation of society and its impact on business relationship. This course introduces contemporary and controversial ethical issues facing the business community. Topics include, cultural human values, law and morality, equity, justice and fairness, ethical standards and moral development. Upon completion, students should be able to demonstrate an understanding of their moral responsibilities and obligations are members of the workforce and society. Course Objectives:

The objective of this course is to introduce the student with basic knowledge on ethical values of business. Each student will enable themselves:

1. To understand business ethics and analyze the value of ethical code.

2. To demonstrate an understanding of moral values and ethical leadership.

3. To understand corporate governance & corporate social reporting.

4. To find ethical issue in business ethics and corporate governance.

5. To improve analytical problem solving and ethical decision making skills.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Apply concepts of ethics, morality, values and utilize them to solve typical real life business

problems.

CO2: Demonstrate the ethical perspectives of Indian Ethos.

CO3: Exhibit the understanding of corporate social responsibility.

CO4: Exhibit understanding of the compelling needs of morality in business.

CO5: Apply various concepts of ethical leadership & ethical culture.

Mapping COs with POs: PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 S S M W S M CO 2 M S M CO 3 S M M S CO 4 S M CO 5 S M M M

Course Contents: Unit – 1: Business Ethics: Nature, Scopes, purpose, moral standards, importance, principles, decision making, Ethics and Business System: Markets, Environment, Trade, Consumer Production and Marketing, Finance, HR Personal Growth and Lessons from Ancient Indian Educational System; Personal Growth and Lessons from Ancient Indian Educational System; Science and Human Unit – 2: Values Indian Ethos: Need, Purpose & Relevance, Indian Ethos: Need, purpose & relevance; Salient feature (Brain Stilling, Total Quality Mind, Intuition, Intellectual rational brain V/s Holistic-Spiritual, Brain Holistic Approach for Managers in Decision Making , Holistic Approach for Managers in Decision Making, Professional ethos and code of professional ethics.

L T P C.U. 4 0 0 4

Unit – 3: Values Impact in Business, Meaning, Nature: Holistic view of life and its value, Values & Teachings from Scriptures and Traditions (Vedas, Bible and Quran, Jainism and Buddhism, Saints and Thinkers, Indian Value System, The Six Systems of Thought, Trans - Cultural Human Values, Psychological and Aesthetic Values, work ethics, secular and spiritual values, Human Values, Different meaning of human values: foundational human values – freedom, creativity, love and wisdom, Nature of Human freedom . Unit – 4: Corporate Governance and Code of Corporate Practices , Social Responsibility of Corporate Social Responsibility of Corporate, Corporate Social Reporting, Corporate Governance and the Role of Board of Directors (BOD) , Corporate Governance System , Corporate Governance System Worldwide, Corporate Disclosure and Investor Protection in India , Corporate Governance and Professional Ethics Unit – 5: Issues in Business Ethics and Corporate Governance , Ethical Issues related to Advertisements, Finance, Investment and Technology ,Ethical Dilemma, Gandhian Approach in Management & Trusteeship ,: Gandhi ji’s doctrine of Satya & Ahinsa, Concept, importance & relevance of Trusteeship principle in modern business , Balanced Global Environment. Text Book (s):

1. Velasquez (2006) Business Ethics – Concepts and Cases (Prentice Hall, 6th Ed.). 2. Prof. A. N. Tripathi (2003), Human Values, New Age International.

References:

1. S. S. Iyer (2002) Managing for Value (New Age International Publishers). 2. Laura P Hartman and Abha Chatterjee (2007). Business Ethics (Tata McGraw Hill). 3. Reed Darryl (2006) Corporate Governance, Economic Reforms & Development (Oxford).

Assessment Scheme:





Note:



Course Title: FUNDAMENTALS OF INFORMATION TECHNOLOGY Course Code: MPC 206

Pre-requisites, if any: Sound knowledge of Accountancy as a subject is desirable.

Course Description:

It covers the explanation of technology and computer hardware and software basics, peripheral devices, mobile technology, and compatibility issues associated with computer hardware. It provides a basic grounding in the basic information technology (IT) skills necessary for information professionals. The course introduces students to, and provides practical exercises on, several areas of information technology including the personal computer (PC) and PC applications (PC hardware & software), networking, web page design and website development/maintenance including JavaScript, databases, spreadsheets, and information security.

Course Objectives: Each student will enable themselves: 1. To understand the major components of computer system. 2. To understand various application software and function of computer system. 3. To understand various external devices work with computers. 4. To understand various types of operating systems of computers. 5. To understand various computer languages.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Exhibit knowledge related to basic concepts and terminology of information technology. CO2: Identify issues related to information security. CO3: Develop understanding of personal computers and its operations. CO4: Acquired basic web design and development skills. CO5: Identify and analyze computer hardware, software, and network components. Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 S S S M M M S M CO 2 W M M M CO 3 S M M W S M CO 4 M S S S S W CO 5 S S S M

Course Contents: Unit – 1: Hardware: Input devices - keyboard, printing devices, voice speech devices, scanner, MICR, OMR, Bar code reader, digital camera etc; Output devices - Visual Display Unit, printers, plotters etc; Storage Devices – Magnetic storage devices, Optical storage devices, Flash Memory etc; Software: Introduction; Types of software with examples; Introduction to languages, compiler, interpreter and assembler; Operating System: Definition, Functions, Types and Classification, Elements of GUI based operating system-Windows-Use of menus, tools and commands of windows operating system. Unit – 2: Use of MS-Office: Basics of MS-Word, MS-Excel and MS-PowerPoint; MS Access: Overview of MS-Access, Creating tables, queries, forms and reports in MS-Access. Computer Networks: Overview of Computer Network, Types of computer networks (LAN, WAN and MAN), Network topologies, Internet: Overview of Internet, Architecture & Functioning of Internet, Basic services over Internet like WWW, FTP, Telnet, Gopher etc., IP addresses, ISPs, URL, Domain names, Web Browsers, Internet Protocols, Search engines,

L T P C.U. 4 0 0 4

e-mail, Web browsing, searching, downloading & uploading from Internet. Applications of Information Technology. Unit – 3: MIS Introduction: Concept of Data and Information, Information Systems, Classification, Operations Support System (OSS), Management Support System(MSS), Transaction Processing System(TPS), Process Control System(PCS), Enterprise Collaboration System(ECS), Management Information System(MIS), Decision Support System(DSS). Artificial Intelligence(AI), Applications of Artificial Intelligence: Neural Networks, Fuzzy Logical Control System, Virtual Reality, Expert System(ES), Executive Information System(EIS), Cross Functional Information Systems. Unit – 4: Developing MIS Systems: System Development Life Cycle., Investigation Phase, Prototyping, Feasibility Analysis, System Analysis (DFD and ER Diagram), System Design, Implementing Business Systems, Testing, Documenting, Training, Conversion and Maintenance Unit – 5: Applications: Enterprise Resource Planning (ERP), Customer Relationship Management (CRM), Security and Ethical Challenges of IT, Ethical Responsibility - Business Ethics, Technology Ethics; Cyber Crime and Privacy Issues. Text Book (s):

1. Srivastav Niranjan, (2015)-Fundamental of Computer& Information Systems (Wiley Dreamtech).

2. Leon, A. and Leon, M. (2009) -Introduction to Computers (Vikas, 1st Edition). 3. ITL ESL (2012) -Introduction to Information Technology (Pearson, 2nd Edition).

References:

1. Nagpal B. P. (2014)-Computer Fundamentals (S Chand & Co.). 2. Ram B. (2007)-Computer Fundamentals (New Age).

Assessment Scheme:





Note:



Course Title: INCREASING COHERENCE IN SOCIETY BY MAHARISHI’S KNOWLEDGE


Pre-requisites, if any: TPC 101

Course Description:

The course describes the value of wholeness and creating coherence to unfold the full potential of an individual to make the society much more fulfilling, efficient and productive by Maharishi’s Knowledge of Transcendental meditation and even a small percentage of people practicing in groups can bring a huge change in the society Course Objectives:

The objective of this course is to enable the students to realize the importance of an Individual and its impact on the society by understanding the concept of Maharishi Effect which is scientifically verified along with Behavioural communication and social responsibility. They will also be introduced to the concepts of World plan of Maharishi for different countries. Course Outcomes (COs): At the end of this course students will be able to: CO 1: Identify the concepts of Maharishi Effect in the light of Modern Science verified by scientific research CO 2: Illustrate the important role of Maharishi in the contribution of revival of Vedic Knowledge CO 3: Employ regular practice of meditation in daily life. CO 4: Distinguish between various components of Non- Verbal Communication and their application in enhancement of the Behavioral Communication. Mapping COs with POs:


Course Contents: Unit – 1: Increasing Positivity & Coherence in the Society I Introduction to Maharishi Effect, Maharishi Effect draws parallels with Modern Science, Maharishi Effect verified by Scientific Research Unit – 2: Enrichment of Experiences II Advance Lectures on the Transcendental Meditation Program, Follow-up Sessions and Group Checkings, Personal Checkings Unit – 3: Maharishi in the World Who is Maharishi Mahesh Yogi, Narratives from Maharishi's Life, Timeline of the Achievements, Contribution in the revival of Vedic Knowledge, Maharishi's World Plan Unit - 4: Non-Verbal Communication Gestures : An embodied view of social interaction, Postures related to Yoga and meditation, Role of Facial Expression in social interaction , Eye Contacts, Meeting the self, Body Language with respect to

L T P C.U. 2 1 1 4

work place morale, Time Language: Space, time and sign language , Silence: Key to true communication with higher self, Tips for Improving Non- verbal Communication Text Book (s):

Gilpin Geoff. (2006). The Maharishi Effect: A Personal Journey through the Movement That Transformed American Spirituality. Penguin Group (USA).Tarcher Perigee

Aron Elaine & Aron Arthur. (1986). The Maharishi Effect: A Revolution Through Meditation. Stillpoint Publishing, New Hampshire. E P Dutton.

Burgoon K. J, Floyd Kory &Guerrero Laura. (2009) Non-Verbal Communication. Allyn & Bacon McNeill David. (2005). Gesture and Thought. University of Chicago Press

References:

Halley Susi (2019, March 25). The Maharishi Effect as a Solution to the problem of antisemitism in America from https://www.researchgate.net/publication/333356375

Orme-Johnson, D. W., & Fergusson, L. (2018). Global impact of the Maharishi Effect from 1974 to 2017: Theory and research. Journal of Maharishi Vedic Research Institute

Assessment Scheme:


CO1 CO2 CO3 CO4 AC 1 X X X X AC 2 X X X X AC 3 X AC 4 X X AC 5 X X X X

Details of Projects/Activities Dart Game Dart Game with Balloons: - In this activity balloons are considered as ignorance and students are supposed to write the habits they want to eliminate from their life on the balloons. When a student bursts that balloon, Knowledge comes out in form of Maharishi quotes. The learning was hitting the dart is considered as the action taken to remove the ignorance by gaining the inside knowledge. Solve the knowledge Puzzles To start this activity we take 5 students in one group and there can be multiple number of groups created and each group is provided with set of words related to Maharishi’s quote to frame exact Maharishi’s quote in complete. The learning behind the activity is teamwork and enhancement of communication skills as well as brain storming. Human Knot Team Building Activity Starting in a circle, participants connect hands with two others people in the group to form the human knot. As a team they must then try to unravel the “human knot” by untangling themselves without breaking the chain of hands.

1. Get the group to form a circle.


2. Tell them to put their right hand up in the air, and then grab the hand of someone across the circle from them.

3. Then repeat this with the left hand, ensuring they grab a different person’s hand. 4. Check to make sure that everyone is holding the hands of two different people and they are not

holding hands with someone either side of them. 5. That they must now try to untangle themselves to form a circle without breaking the chain of

hands. Allocate a specific time to complete this challenge (generally ten to fifteen minutes) 6. Get participants to take their time in order to limit injuries. Ask the group not to tug or pull on

each other and spot participants as they pass over other participants. Monitor throughout the challenge and stop them if you need to.

7. If the chain of hands is broken at any point, they must then start over again.

The Learning outcome behind this activity as the life entangles itself, it can be resolved by having calm and stable mind, and this state of awareness can be easily achieved by diving inward to the level of consciousness by practice of Transcendental Meditation which further leads to better Cooperation, Leadership and Time Management.

Each student (individually or in groups of 2-3 students) will undertake a project where they will be working in the external environment (like village community, MSMEs, NGOs, civil authorities etc.) on identified issues. They will work under the guidance of an assigned faculty member and will be assessed on the basis of how they are able to effectively understand their relationship with the external environment. Students will have to prepare the schedule of interaction with the identified external contacts and execute the assigned task keeping in mind the intended learning outcomes. They will maintain a project diary/ register as per following format and this will be scrutinized by the faculty guide weekly/ fortnightly as decided.

Sl. No.



Outbound visit

My Understanding

Remarks

1. 2.

Outbound Visit/ Activity: One Outbound Activity/Visit every month of Institutional, Corporates, Seminars, Conferences or (Guest Lectures (Inside or outside)) to be organized and conducted by Teacher’s. It is mandatory that all students will have to participate in outbound visit/ activity and attend all the planned activities strictly. With the guidance of faculty members, the will participate with clear cut intended learning outcome and submit a report on completion so that attainment of outcomes can be assessed. This assessment will have weightage as mentioned in the assessment scheme. Class Participation: Student’s participation in practice Sessions: 10 Marks S.No Rubrics for Practice Sessions Marks 1 Student regularly attends the practice session once a

day 2


4


6


8


10


disruptive 2


4


the class 8

5 Student attends the class proactively, consistently and add value to the learning

10

Attendance in all the classes and practice sessions is mandatory. Participation will be evaluated based on attendance, active engagement in discussions and interaction and contribution towards overall Learning. This component will have 20% weightage as mentioned in the assessment scheme. Other Details: While it is expected that students should attend all classes but to cater to emergencies, illness, unavoidable social commitments and family responsibilities, a relaxation of up to 25% may be considered. Under no circumstances, attendance should fall below 75% else they will be debarred from taking examinations and will be declared fail in the course. Students can meet the faculty/ guide for consultations between 3:30 PM to 4:30 PM or else with prior appointment. Students are expected to be regular and punctual in all activities including completion of work, submission schedules, appointments etc. and should be professionally dressed. Important Note for faculty: Assessment rubrics will have to be written for each Assessment component.

Evaluation Scheme

M. Com. Third Semester

Sl. No.

Course Category

Course Code

Course Title

L-T-P

CIA Marks

ESE Marks

Total

Credit

1 Core Courses MPC 301 Financial Management 4-0-0 30 70 100 4

2 MPC 302 Indian Financial System

4-0-0 30 70 100 4

3

MPC 303 Indirect Taxes 4-0-0 30 70 100 4

4

MPC 304 Economics of Global Trade and Finance

4-0-0 30 70 100 4

5

Stream Specialization-Elective Course

MPC 305(H)/ MPC 305(M)/ MPC 305(F)

Elective Paper 1 4-0-0 30 70 100 4

6

MPC 306(H)/ MPC 306(M)/ MPC 305(F)

Elective Paper 2 4-0-0 30 70 100 4

TOTAL 180 420 600 24


7

Self-Development


Consciousness (SOC)

TPC 301 Science of being for effective communication

2-1-1 70 30 100 4


Course Title: FINANCIAL MANAGEMENT Course Code: MPC 301 Pre-requisites, if any: Basic knowledge of Fundamentals of Financing and Accounting such as calculation of cost, revenue and profit Course Description: This course is designed to develop the understanding and awareness of how an organization works in real life. By the help of knowledge of financial management information, financing functions along with various elements tools of financial decision making students able to develop skills for planning, controlling, decision-making and performance evaluation of business finance. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical aspects of the Financial Management process of an organization. The objectives of the course are:

1. To provide an in-depth view of the process in financial management of the firm. 2. To develop knowledge on the allocation, management and funding of financial resources. 3. To improve students’ understanding of the time value of money concept and the role of a

financial manager in the current competitive business scenario. 4. To enhance student’s ability in dealing short-term dealing with day-to-day working capital

decision 5. To enable longer-term dealing, which involves major capital investment decisions and raising

long-term finance.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Explain the concept of fundamental financial concepts, especially time value of money. CO2: Apply capital budgeting projects using traditional methods. CO3: Analyze he main ways of raising capital and their respective advantages and disadvantages in

different circumstances. CO4: Integrate the concept and apply the financial concepts to calculate ratios and do the capital

budgeting. CO5: Analyze how the concepts of finance and costing could integrate to identify and resolve the

problems pertaining to business decision making. Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 S M M W S M CO 2 M S M CO 3 S S M M S CO 4 S M CO 5 S W M M

Course Contents:

Unit – 1: Introduction to Financial Management: Meaning and Scope of Financial Management & Corporate Financial Management Functions of Financial manager, various decisions under financial management, Wealth maximization vs. Profit maximization objective, Financial Planning and Financial Forecasting.

Unit – 2: Capital Structure Planning - Financing Decision: Capitalization and capital structure, Financial

L T P C.U. 4 0 0 4

Planning - long and short term sources of corporate funds, objectives of an optimal Capital structure, Financial and operating leverage analysis, cost of capital and capital structure decision. Trade-off Theory, Pecking order Theory, Leverage analysis-financial, operating and combined leverage along with its implications. Unit – 3: Capital Budgeting: Meaning, Definition, Process of capital budgeting decisions, risk analysis and investment decisions, Capital budgeting practices of Indian companies; Various techniques of Calculating Capital budgeting decision(including numerical problems), Payback period, Profitability Index, NPV Method, IRR method. Unit – 4: Working Capital Management: Concepts of working capital. Needs of working capital. Dimensions and trends in working capital management. Sources of working capital finance and their relative utility. Determinants of Working Capital, Trade Credit, Accrued Expenses and Deferred Income. EOQ model, Practical problems based on working capital computation, Cash budget, Debtor management. Unit – 5: Analysis and Interpretation of Final Accounts: Liquidity, Profitability, Solvency and Efficiency through learning computation, analysis and interpretation of various Accounting Ratio tools of financial analysis. Text Book (s):

1. Khan M.Y. and Jain P. K.., Financial Management, Tata McGraw Hill. 2. Prasanna Chandra, Fundamentals of Financial Management, Tata McGraw Hill. 3. Van Horne, Financial Management and Policy, Prentice Hall. 4. Pandey I. M., “Financial Management”, Vikas Publishing House.

References:

1. Khan M. Y. and Jain P. K., Financial Management, Tata McGraw Hill. 2. Maheshwari S. N., Financial Management, Principles and Practice”, Sultan Chand and Sons. 3. Lawrence J. Gitman, Principles of Managerial Finance, Pearson Education.

Assessment Scheme:





Note:



Course Title: INDIAN FINANCIAL SYSTEM Course Code: MPC 302 Pre-requisites, if any: Basic knowledge of financial products, financial market and services. Course Description: This course is designed to develop the understanding and awareness of how financial system works in real life. By the help of knowledge of financial market, services and product information, financing functions along with various elements tools of financial decision making students able to develop skills for investment. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical aspects of the Financial Management process of an organization. The objectives of the course are:

1. To understand the Functions of Financial System, Financial Assets, Intermediaries and Markets. 2. To understand how the economic development of any country depends upon the existence of a

well-organized financial system.

3. To understand the financial instruments available and their working in the financial system.

4. To have an understanding of money market, foreign exchange market, derivative market,

capital market and commodity market.

5. To develop proper understanding of Indian financial system working in an economy.


CO1: Understand the role and function of the financial system in reference to the macro economy CO2: Demonstrate an awareness of the current structure and regulation of the Indian financial

services sector. CO3: Evaluate and create strategies to promote financial products and services. CO4: Understand Indian Capital Markets and the various Market Instruments introduced by the

system for investment and tax savings. CO5: Understand the functions and working of the components and intermediaries of the financial

system and how they are linked to each other. Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 S M M W S M CO 2 S S M CO 3 S M M M S CO 4 S M CO 5 S W S M

Course Contents: Unit – 1: Financial System : Introduction, Meaning, Characteristics, Significance, Components and Structure of Indian Financial System, Evolution of Financial System in India, Financial Markets- Functions and Significance of Primary Market, Secondary Market, Capital Market and Money Market Functions and its Instruments. Unit – 2: Financial Intermediaries and Regulatory: Introduction – Role of Financial intermediaries in capital markets; The Securities Exchange Board of India (SEBI) - Organization and Objectives; Reserve Bank of India – Organization, Management, Role & Function and Credit Control; Objectives and Functions of IDBI, SFCs, SIDCs, LIC, EXIM Bank; Mutual Funds - Features and Types.

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Unit – 3: Commercial Banks - Evolution, Management and Organizational setup, Assets & Liabilities, Theories of Liquidity Management, Management of Primary & Secondary Reserve, and Management of Loans. Unit – 4: Development Banks - Development Banks in India: Types, functions, growth, structure & working of Development Banks; Non-Banking Financial Companies - Importance, Scope, Characteristics, Functions, Types, Regulations, MBFCs; Regional Rural Banks - Objectives, Features, Evaluation, and Major RRBs. Unit – 5: Foreign Exchange Market: origin of the concept of foreign exchange, the difference between fixed and floating rates. Foreign exchange transactions and the derivatives instruments traded in foreign exchange market such as forwards, futures, swaps, and options. Text Book (s):

1. Avdhani V.A. , Investment and Securities markets in India”, Himalaya Publications. 2. Bhole L. M. , Financial Markets and Institutions, Tata McGraw Hill.

References:

1. Khan, M. Y. Indian Financial System, Tata McGraw Hill. 2. Srivastava, R. M., Management of Indian Financial Institution, Himalaya Publishing House.

Assessment Scheme:





Note:



Course Title: INDIRECT TAXES Course Code: MPC 303 Pre-requisites, if any: Sound knowledge of tax as a subject is desirable. Course Description: This course provides an intensive conceptual and applied introduction to developing knowledge among students so that, they will be able to get practical understanding of indirect taxation & its implications on general day to day life, business life & on economy in overall. Course Objectives: This course is designed to provide a better understanding and making each student able themselves:

1. To demonstrate awareness, knowledge and appreciation in application of indirect taxation.

2. To apply subject knowledge in their day to day business & economic activities.

3. To understand the nature and objectives of indirect taxation tools.

4. To learn linkage between different forms of taxation in indirect taxation.

5. To numerically apprehend various concepts of taxation.

Course Outcomes (COs):After the completion of this course, students will be able to:- CO1: Demonstrate an understanding of the nature and scope of indirect taxation. CO2: Describe and discuss the structure for indirect taxation system in India. CO3: Show understanding and work on various indirect taxation tools. CO4: Explain the stages of GST taxation system. CO5: Show understanding and be able to interpret different types of process being involved in

indirect taxation. Mapping COs with POs:


Course Contents: Unit – 1: Introduction to Indirect Taxes: Meaning, Incidence, Types of Indirect taxes. Constitutional framework of Indirect Taxes before GST (Taxation Powers of Union & State Government). Concept of VAT & Service Tax: Meaning, Variants and Methods. Unit – 2: Central Sales Tax Act—Its features, terms, definitions; Central Excise Act, 1944—Its meaning, definitions, levy. Introduction to GST: Introduction, Meaning, Definition, Major Defects in the structure of Indirect Taxes prior to GST; Rationale for GST; Structure of GST ( SGST, CGST, UTGST & IGST). GST Council, GST Network, State Compensation Mechanism, Registration. Unit – 3: Levy and collection of GST: Taxable event- “Supply” of Goods and Services; Place of Supply: Within state, Interstate, Import and Export; Time of supply; Valuation for GST- Valuation rules, taxability of reimbursement of expenses; Exemption from GST: Small supplies and Composition Scheme; Classification of Goods and Services: Composite and Mixed Supplies.

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Unit – 4: Input Tax Credit: Eligible and Ineligible Input Tax Credit; Apportionments of Credit and Blocked Credits; Tax Credit in respect of Capital Goods; Recovery of Excess Tax Credit; Availability of Tax Credit in special circumstances. TDS, TCS. Reverse Charge Mechanism. Procedures: Tax Invoice, Credit and Debit Notes, Returns, Audit in GST, Assessment: Self-Assessment, Summary and Scrutiny. Unit – 5: Customs Act, 1962—An overview, Levy, Collection & Exemptions from custom duty, date of determination of duties & tariff valuation. Prohibitions/restrictions of export & import, determination of duty where Goods consist of articles of different rate of duties, warehousing, duty drawbacks u/s 74 & 75, special provisions regarding baggage, postal goods. Text Book (s):

1. Datey, V. S., GST, Taxmann Publications. 2. Datey, V. S. and Krishan Sachdeva, Principles of GST & Customs Laws, Taxmann Publications.

References:

1. Bansal K.M., GST & Customs Laws, Taxmann Publications. Assessment Scheme:





Note:



Course Title: ECONOMICS OF GLOBAL TRADE AND FINANCE Course Code: MPC 304 Pre-requisites, if any: NA Course Description: The course focuses on discussion for the different roots and the benefits of international trade and of free flow of finance. It includes the challenges of globalization to less developed countries and the risks of financial crises. At the end of this course students will have an understanding of the basic principles of trade and finance and of the motivation of business to engage in international activities Course Objectives: This course is designed to provide a better understanding and making each student able themselves:

1. To define and explain the main benefits and costs of international trade and production.

2. To identify the various systems of exchange rates and analyse the interaction between these

systems of exchange rates and economic policies.

3. To define the constituent elements of international economic institutions.

4. To understand trade strategies and economic growth.

5. To develop understanding of exchange-rate determination, policies and issues.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Demonstrate an understanding of the reasons behind the rapid increase in global trade and

its differential implications for standards of living internationally. CO2: Use economic models and principles, including trade models, to analyse the impacts of

changes in commercial policies, trade and non-tariff barriers, and taxes and subsidies. CO3: Analyse sector- and industry-specific implications for an economy of changes in the

international trading system. CO4: Use international finance theories and models to explain the evolution of global capital

markets and policy issues. CO5: Analyse the operations of global capital markets and their implications for domestic trade-

oriented businesses with respect to production, investment and employment. Mapping COs with POs:


Course Contents: Unit – 1: Introduction of International Trade: Types of Trade, Free Trade vs Protection: Barriers to Trade - Tariff & Non-tariff barriers; Export Promotion in India, Problems of India’s Export sector, India’s Foreign Trade Policies. Unit – 2: Theories of International Trade: Absolute Advantage, Comparative Advantage and Opportunity Costs, Heckscher-Ohlin Theory of Trade; Factor Price equalization; New approaches to trade theory: The Product Cycle Theory, Technology Gap Theory.

L T P C.U. 4 0 0 4

Unit – 3: Regional Integration: North- North, South- South and North–South. EU, ASEAN, NAFTA, SAARC, BIMSTEC, RCEP, BRICS, Brexit and India, USA-China Trade War, Look East policy, India-Central Asia Trade relation. Unit – 4: World Trade: Recent World trade Scenario, Recent changes in Foreign trade policy, Trade agreements – Bilateral and Multilateral Trade Agreements. GATT & UNCTAD, WTO. India’s Balance of Trade and Balance of Payments: Concept, Problems, Reasons for disequilibrium and Corrective Measures. Unit – 5: International Financial Markets and International Financial Institutions - International capital markets, Government sector, International Money Market, International Equity market, International Bond market, Derivatives market, World Bank, IMF, IFC, IDA and ADB. Text Book (s):

1. Bhagwati, J. N. (1998). International Trade: Selected Readings. London: McMillan University Press.

2. Francis, C .(2008), International Economics, McGraw-Hill Education. 3. James C. and Robert, M. (2004). International Economics, John Wiley & Sons. Inc. 4. Mikic, M. (1998). International Trade. London: Macmillan Press.

References:

1. Sakamoto, Y. (1994), Global Transformation: Challenges to the State System. Tokyo: United Nations University Press

2. Scholtze, J. A. (2000),Globalisation: A Critical Introduction. Basingstoke: Palgrave. 3. Stiglitz, J. E. (2002), Globalization and its Discontents. London: Penguin. 4. Nayyar, D. (2002), Governing Globalisation: Issues and Institutions. Delhi: Oxford University

Press. Assessment Scheme:





Note:



Course Title: SCIENCE OF BEING FOR EFFECTIVE COMMUNICATION


Pre-requisites, if any: TPC 201

Course Description:

The course lays the groundwork for understanding the nature of life and living. It explains that life is

dynamic, not static and the purpose of life is the expansion of happiness which can be attained through

the process of Cosmic Evolution. This course enable the students to understand what others want,

respond strategically to their wants and needs, craft convincing and clear messages, and develop the

critical communication skills you need to get ahead in business and in life.

Course Objectives:

The objective of this course is to make them aware of the importance of “Self” through the scientifically

proven technique which empowers them to perform action in spontaneity. Also this course will bring

the very important aspect of mindful listening by which they can capitalize on their constructive

communication and demonstrate the ability to be self-aware.

Course Outcomes (COs): At the end of this course students will be able to: CO 1: Define the basis of all living and understand the value of relative and absolute life. CO 2: Discuss about communication in various facets which involves scientific studies on effortless communication. CO 3: Classify listening skills in the light of consciousness which enables them to imbibe the important aspect of mindful listening which is integral part of communication. CO 4: Demonstrate critical and innovative thinking, displaying an understanding of opportunity in the field of communication Mapping COs with POs:


Course Contents: Unit - 1: Science of Being Being, the basis of all Living, Being, the Absolute and the Relative, How to contact and live Being Unit - 2: Effortless Communication: Frictionless flow of Information What is Communication, Keys to effective communication, Consciousness as the basis of the Spontaneous Right Communication, Overview of Scientific Studies on Effortless Communication

Unit – 3: Listening Skills Listening as a process for Self-Regulation, Classification of Listening based on Conscious thinking, Purpose of Listening pertaining to expand Knowledge, Barriers and Measures to Mindful Listening, Listening is an important skill to enhance empathetic conversation

L T P C.U. 2 1 1 4

Unit - 4: Enrichment of Experiences III Advance Lectures on the Transcendental Meditation Program, Follow-up Sessions and Group Checkings, Personal Checkings Text Book (s):

Yogi.M. Maharishi. (1963). Science of Being and Art of Living. Plume; Reissue edition. Rosenthal Norman. (2016).Super Mind: How to Boost Performance and Live a Richer and

Happier Life through Transcendental Meditation. Tarcher Perigee. Angelo Gabriel. (2014). The 7 Effective Communication Skills: How to Be a Better

Communicator Now. Createspace Independent.

References: Strahan, J., Fogarty, G.J., Machin, A.M. (2005). Predicting performance on a situational

judgement test: The role of communication skills, listening skills, and expertise. Proceedings of the 40 Annual Conference of the Australian Psychological Society, pp. 323-327, Sydney, Australia.

Assessment Scheme:


CO1 CO2 CO3 CO4 CO5 AC 1 X X X X X AC 2 X X X X AC 3 X X AC 4 X X AC 5 X X X X X

Details of Projects/Activities Effective Listening Activity Communication Game Balloon Activity listening skills Before the start of the activity (These instructions will be given)

The students will be given the flat balloons to blow up and tie the knot. They will be instructed to protect their own balloon The Instructor will give them only 1 min to save their balloons Whosoever remains last with their balloons safe and intact he/she will win the activity

Learning from this game During the activity of 1 min usually students tend to burst the balloons of others to protect their own. They were only instructed to save their balloon but due to passive listening instead they start bursting


https://www.amazon.com/Norman-Rosenthal/e/B001H9MFKQ/ref=dp_byline_cont_ebooks_1

balloons of team mates and create mess. The goal is not to burst any balloons of your fellow participants but just keep standing still with their own balloon and by this whole class can be the winner. Knowledge: This activity teaches to be a mindful listener because if everybody listen carefully and imbibe this knowledge in themselves they can be relieved from any suffering in near future. Another learning from this activity based class: When life becomes hard and uncertain, then listen to the voice of your inner consciousness to boost resilience and build persistence. Human Tic-Tac-Toe

Line three rows of three chairs like a tic tac toe board. Divide the group into two teams of nine students on each side, one is noughts and the other is

crosses Give them each numbers starting at one and so on, so that each team has one of each number. Have a team on each side of the chairs. Have someone or yourself call out a number. The two people with that number race to the chairs and take a seat. It is a race between the each

member of each team to get a seat and make their X or O first. Whichever one gets there first gets to stay Keep calling numbers until a team lines up three people from their team in a row.

Learning: God has bestowed upon everyone enormous opportunities to grow and evolve. It is our responsibility to recognize them, grab them and then act on them sensibly. Keep that in mind to avoid missing opportunity’s knock. So go ahead, grab the opportunity, step up to the challenges, hurdles and obstacles and add more meaning and value to life. Protect the Self In this activity 4 individual will participate and there can be multiple groups like this

2 person will be defender 1 person will be attacker 1 person will be protectee

How to begin this activity? The two defenders and the protectee hold hands of each other and the attacker from outside has to touch the protectee to win the game, simultaneously defenders defends him for about 2 minutes so that they can win the game. Learning There are no winners and losers in the game. The real teaching of this activity is that the protectee is your “Self” and the defenders are considered to be meditation and good habits in your life and attacker is nothing but the problems encountered. The problems can only be eliminated by making your defense system vigorous and powerful by regular practice of meditation, concurrently when your defense is not strong problems can travel to the nerves. Video testimonials: Students have to give video testimonials of their learning and what they like in this subject along with suggestions so that we can inculcate those feasible ideas in our teaching methodology Video shall be of minimum 2 minutes.

Each student (individually or in groups of 2-3 students) will undertake a project where they will be working in the external environment (like village community, MSMEs, NGOs, civil authorities etc.) on identified issues. They will work under the guidance of an assigned faculty member and will be assessed on the basis of how they are able to effectively understand their relationship with the external environment. Students will have to prepare the schedule of interaction with the identified external contacts and execute the assigned task keeping in mind the intended learning outcomes. They will maintain a project diary/ register as per following format and this will be scrutinized by the faculty guide weekly/ fortnightly as decided.

Sl. No.



Outbound visit

My Understanding

Remarks

1. 2.

Outbound Visit/ Activity: One Outbound Activity/Visit every month of Institutional, Corporates, Seminars, Conferences or (Guest Lectures (Inside or outside)) to be organized and conducted by Teacher’s. It is mandatory that all students will have to participate in outbound visit/ activity and attend all the planned activities strictly. With the guidance of faculty members, the will participate with clear cut intended learning outcome and submit a report on completion so that attainment of outcomes can be assessed. This assessment will have weightage as mentioned in the assessment scheme. Class Participation: Student’s participation in practice Sessions: 10 Marks S.No Rubrics for Practice Sessions Marks 1 Student regularly attends the practice session once a

day 2


4


6


8


10


disruptive 2


4


the class 8


10

Attendance in all the classes and practice sessions is mandatory. Participation will be evaluated based on attendance, active engagement in discussions and interaction and contribution towards overall

learning. This component will have 20% weightage as mentioned in the assessment scheme. Other Details: While it is expected that students should attend all classes but to cater to emergencies, illness, unavoidable social commitments and family responsibilities, a relaxation of up to 25% may be considered. Under no circumstances, attendance should fall below 75% else they will be debarred from taking examinations and will be declared fail in the course. Students can meet the faculty/ guide for consultations between 3:30 PM to 4:30 PM or else with prior appointment. Students are expected to be regular and punctual in all activities including completion of work, submission schedules, appointments etc. and should be professionally dressed. Important Note for faculty: Assessment rubrics will have to be written for each Assessment component.

Evaluation Scheme

M. Com. Fourth Semester

Sl. No.

Course Category

Course Code

Course Title

L-T-P

CIA Marks

ESE Marks

Total

Credit

1

Core Courses

MPC 401 Cost & Management Accounting

4-0-0 30 70 100 4

2 MPC 402 Research Methodology 4-0-0 30 70 100 4

3

MPC 403 Strategic Management 4-0-0 30 70 100 4

4

Internship/ Research based

Courses MPC 404 Viva-Voice 4-0-0 30 70 100 4

5 Stream

Specialization-Elective Course

MPC 405(H)/ MPC 405(M)/ MPC 405(F)

Elective Paper 1 4-0-0 30 70 100 4

6

MPC 406(H)/ MPC 406(M)/ MPC 405(F)

Elective Paper 2 4-0-0 30 70 100 4

TOTAL 180 420 600 24


7

Self-Development courses/ Science for Consciousness (SOC)

TPC 401 Art of Living for fulfilment of Life

2-1-1 70 30 100 4


Course Title: COST & MANAGEMENT ACCOUNTING Course Code: MPC 401 Pre-requisites, if any: Sound knowledge of accounting as a subject is desirable. Course Description: This course is designed to develop the understanding that how students will acquire conceptual knowledge of cost accounting and to impart skills for recording various kinds of transactions involved in manufacturing or trading businesses. This subject content deals with the basic concepts which are required to gain better knowledge of cost accounting as well as also considers preparation of all sheets & accounts being prepared. Course Objectives: This course is designed to provide a better understanding and making each student able themselves:

1. To combine practice and theoretical knowledge of cost accounting.

2. To introduce problems of cost accounting such as measuring and reporting issues.

3. To develop ability in students for preparing the cost sheets & statements of profits.

4. To gain the ability of using accounting information as a tool in applying solutions for

managerial problems, evaluating the financial performance, and interpreting the financial

structure.

5. To make students able for preparing cost accounting information for planning and control

and for the evaluation of products, projects and divisions.

Course Outcomes (COs):After the completion of this course, students will be able to:- CO1: Prepare accounts & statements in accordance with appropriate standards. CO2: Prepare cost accounting information for planning and control and for the evaluation of

finance & its requirements. CO3: Equip with the knowledge of cost accounting process and preparation of final accounts. CO4: Identify and analyze cost accounting problems and opportunities in real life situations. CO5: Develop decision making skills to the students in the cost & accounting analysis context. Mapping COs with POs:


Course Contents: Unit – 1: Introduction to Cost & Management Accounting: Meaning, Definition of Cost & Management Accounting. Comparison of Financial Accounting, Management Accounting and Cost Accounting; Role of Cost in decision making. Reconciliation of Cost and Financial Accounting; Types of cost, cost concepts, Elements of cost - Materials, Labour and overheads and their Allocation and Apportionment; Methods of Costing. Cost Sheet: Elements, types of cost-sheet, preparation of cost sheet. Unit – 2: Unit Costing: Meaning, uses of it. Practical Problems along with problems helping in decision making or forecasting. Computation of Tender Price.

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Tender Costing, and Process Costing. Practical problems on Abnormal and Normal losses and theoretical aspects of Joint and By- products. Unit – 3: Marginal Costing: Marginal Costing versus Absorption Costing, Cost -Volume-Profit Analysis and P/V Ratio Analysis and their implications, Concept and uses of Contribution & Breakeven Point and their analysis for various types of decision-making like single product pricing, multi product pricing, replacement, sales etc. Unit – 4: Differential Costing and Incremental Costing: Concept, uses and applications, Methods of calculation of these costs and their role in management decision making like sales, replacement, buying etc. Standard Costing: Concept of standard costs, establishing various cost standards, calculation of Material Variance, Labour Variance and Overhead Variance, and its applications and implications. Unit – 5: Neo Concepts for Decision Making: Activity Based Costing, Value Chain Analysis, Target Costing & Life Cycle Costing. Responsibility Accounting & Transfer Pricing: Concept and various approaches to Responsibility Accounting, concept of investment center, cost center, profit center and responsibility center and its managerial implications Text Book (s):

5. Lal Jawahar, Cost Accounting, Tata Mc Graw Hill. 6. Mittal D. K. /Mittal Luv, Cost Accounting, ,Galgotia Publishing Company. 7. Agrawal M. L. & Gupta KL, Cost Accounting, Sahitya Bhawan Publications.

References:

1. Kishor M. Ravi, Cost & Management Accounting, Taxman Publications. 2. Arora M. N., Cost Accounting, Himalaya Publishing House. 3. Jain S. P and Narang K. L, Cost Accounting, Kalyani Publishers. 4. Tulsan P.C. & Tulsan Bharat, Cost Accounting, Chand Publications.

Assessment Scheme:





Note:



Course Title: RESEARCH METHODOLOGY Code: MPC 402 Pre-requisites, if any: NA Course Description: The learners will understand various research concepts and techniques and apply them in business.The goals of this course is to help students fully understand basic concepts and techniques of quantitative empirical research and to stimulate their interests to learn more about quantitative research. Course Objectives: This course is designed to provide a better understanding and making each student able themselves:

1. To develop understanding of the basic framework of research process.

2. To develop an understanding of various research designs and techniques

3. To identify and discuss the concepts and procedures of sampling, data collection, analysis and

reporting.

4. To be able to distinguish between a population and a sample

5. To enable the use of statistical, graphical and algebraic techniques wherever relevant.

Course Outcomes (COs): After the completion of this course, students will be able to: CO1: Describe and discuss the key terminology, concepts tools and techniques used in business statistical analysis. CO2: Compute and interpret the results of Bivariate and Multivariate Regression and Correlation Analysis, for forecasting and also perform ANOVA and F-test CO3: Analyze numerical descriptions of data, measures of center tendency, measures of dispersion and skewness. CO4: Identify the characteristics of different discrete and continuous distributions. CO5: Recognize, describe, and calculate the measures of the center of data: mean, median, and mode.



Course Contents: Unit – 1: Introduction: Concept of Research and Its Application in Various Functions of Management; Types of Research; Types of Business Problems Encountered by the Researcher; Problems and Precautions to the Researchers; Steps Involved in Research Process; Research Design and its methods, Collection of Data. Unit – 2: Concept of Sample, Sample Size and Sampling Procedure, Various Types of Sampling Techniques, Types of Data: Secondary and Primary, Various Methods of Collection and Data, Preparation of Questionnaire and Schedule, Types of Questions, Check Questions, Precautions in Preparation of Questionnaire and Collection of Data. Unit – 3: Measurement and Scaling; Nominal, Ordinal, Ratio/Interval scale; Single item vs Multiple Item scale,

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Comparative vs Non-Comparative scales, Measurement Error, Criteria for Good Measurement, Questionnaire Design, Data Processing: Classification and Tabulation of Data, Testing the hypothesis, Unit – 4: Analysis of Data: Coding, Editing and Tabulation of Data, Various Kinds of Charts and Diagrams Used in Data Analysis: Bar and Pie Diagrams and their Significance, Use of SPSS in Data Analysis, Application and Analysis of Variance (ANOVA). Measurement and Central Tendency, Measure of Dispersion and their Advantages. Unit – 5: Report Preparation: Types and Layout of Research Report, Precautions in Preparing the Research Report. Bibliography and Annexure in the Report: Their Significance, Drawing Conclusions, Suggestions and Recommendations to the Concerned Persons. Text Book (s):

1. Cooper, D. R., 2005, Business Research Method , Tata Mcgraw Hill, New Delhi. 2. Kothari C. R., 2009, Research Methodology, Himalaya Publication, Bombay. 3. Suchdeva J. K., 2010, Business Research Methodology, Himalaya Publication, Bombay. 4. Anderson, 2009, Quantitative Methods in Business. Thomson Learning, Bombay.

References: 1. Hooda. R. P., 2003, Statistics for Business and Economics, McMillan India Ltd. 2. Kothari C. R., 2007, Quantitative Techniques. Vikas Publishing House, New Delhi. 3. Levin, R. I. and Rubin, D. S., 2008, Statistics for Business. Prentice Hall of India, New Delhi.

Assessment Scheme:





Note:



Course Title: STRATEGIC MANAGEMENT


Pre-requisites, if any: Basic knowledge of management as a subject is desirable.

Course Description:

Strategic Management - Formulation & Implementation and its complexities in a global environment and enable understanding of the underlying factors that explains business success and failure. Students will also acquire working knowledge of corporate restructuring, mergers and acquisitions, alliances and familiarize them with emerging thoughts and practices in the field of strategic management. Course Objectives: The objective of this course is to introduce the student with basic knowledge on the dynamics of Strategic. It enables:

1. To understand business strategy and analyze the strategy level. 2. To demonstrate an understanding of the environmental scanning and value chain. 3. To understand the strategic formulation and models used in strategic implementation. 4. To find the decision making strategies for management. 5. To develop understanding of strategic management working in any organization.

Course Outcomes (COs): After completing this course, students should have developed a clear understanding of :- CO1: Purpose of an organization’s existence and communicating the same to all stakeholder CO2: Analyzing the key structural drivers in the business environment to identify opportunities,

threats and strategic gaps. CO3: Contrasting the different bases of achieving competitive advantage and outline the means to achieve sustainability in a competitive environment for an SBU CO4: The compelling needs of restructuring a firm and various ways of implementing the same. CO5: Identifying the key tasks for effective strategic implementation and assess how to align

them.

Mapping COs with POs: PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 S M M W S M CO 2 M S M CO 3 S M M S CO 4 S M CO 5 S W M M

Course Contents: Unit – 1: Introduction, Strategic Management, Business Policy, Corporate Strategy, Basic Concept of Strategic Management, Mission, Vision, Objectives, Impact of globalization, Basic Model of Strategic Management, Strategic Decision Making. Unit – 2: Impact of Internet and E-Commerce, Role of Strategic Management in Marketing, Finance, HR and Global Competitiveness. Environmental Scanning, Industry Analysis, Competitive Intelligence ETOP Study, OCP, SAP Scanning.

L T P C.U. 4 0 0 4

Unit – 3: Corporate Analysis, Resource based approach, Value-Chain Approach, Scanning Functional Resources, Strategic Budget and Audit. SWOT Analysis, TOWS Matrix, Various Corporate Strategies: Growth/ Expansion, Diversification, Stability, Retrenchment & Combination Strategy . Unit – 4: Process of Strategic Planning, Stages of corporate development, Corporate Restructuring, Mergers &Acquisitions, Strategic Alliances, Portfolio Analysis, Corporate Parenting, Functional Strategy, BCG Model, GE 9 Cell, Porters Model: 5 Force and Porters Diamond Model, Strategic Choice. Unit – 5: Strategy Implementation through structure, through Human Resource Management: through values and ethics. Mc Kinsey’s 7S Model, Organization Life Cycle, Management and Control, Activity based Costing, Strategic Information System. Text Book (s):

1. Kazmi, Azhar; Business Policy and Strategic Management; McGraw-Hill Education. Fourth edition.

2 David, Fred; Strategic Management: Concepts and Cases; PHI Learning. Fifteenth edition. References:

1. Jauch, L.F., and Glueck, W.F.; Business Policy and Strategic Management; McGraw-Hill Education, Fifth edition.

2. Wheelen, L. Thomas and Hunger, David J.; Strategic Management and Business Policy, Crafting and Executing Strategy; Pearson Education, Thirteenth edition.

3. Thomson, Arthur A. and Strickland, A. J.; Strategic Management: Concept and Cases; McGraw Hill Education, Eleventh edition.

Assessment Scheme: Continuous Internal Evaluation (CIA) consisting of:

o Class Attendance (C): 5% o Home Assignment (H): 5% o Sessional Examination (T): 20%




Note:



Course Title: ART OF LIVING FOR FULFILMENT OF LIFE


Pre-requisites: NA

Course Description:

The core structure revolves and covers the basis aspect of Art of living which suffice the student to be strong, balanced and successful in life by applying basic practice of Maharishi knowledge which focuses on physical, emotional, mental, aesthetic development. It teaches us to live life in harmony and gain a greater vision of your own Self, confidence to stretch and grow beyond limiting beliefs, and ability to lead the deep profound fulfilling life.

Course Objectives:

The objectives of this course is to establish Art of living in reference to the teaching of Maharishi’s knowledge where in student not only inculcate the concept of better living but also they become much more professional and possess leadership quality in much more efficient manner with stress free attitude to reach the peak performance.

Course Outcomes (COs): At the end of this course students will be able to: CO 1: Define various types of ways of art to living to improve the well being CO 2: Identify the various factors to achieve excellence in professional life CO 3: Explain the factors which lead to perfection in the field of leadership CO 4: Recognize the importance of daily practice of meditation which reduces stress at work place and activity becomes as such that student do less and accomplish more in life Mapping COs with POs:


Course Contents: Unit - 1: Art of Living and Enjoying Fulfillment Art of Being: Harmony of Material and Spiritual Values, Art of Being: How to live life in Eternal Freedom while Accomplishing the Maximum in the World, Art of Thinking: Key to Clear, Powerful and Fruitful Thinking, Art of Speaking: Key to Speaking with Maximum Effectiveness, Art of Action: Key to Self-confidence, Increased Efficiency, and Success in undertakings, Art of Behaviour: Key to Fruitful Relationships, Life in Fulfillment: Fulfillment of Life, Religion, Psychology and Philosophy Unit - 2: Enrichment of Experiences IV Advance Lectures on the Transcendental Meditation Program, Follow-up Sessions and Group Checkings, Personal Checkings Unit - 3: Achieving Excellence in Professional Life Introduction to Corporate Development Program, Stress Management at workplace, Achieving peak performance, Success belongs to the power of thought

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Unit – 4: Perfection in Leadership Leading from the Unified Field, The Role of Consciousness in Creating Successful Leader, Structuring the Quality of Supreme Leadership, Ease in the field of achievement marks the steps of a genius - Do least and accomplish most Text Book (s):

Yogi. M. Maharishi. (1963). Science of Being and Art of Living. Plume; Reissue edition. Dalio Ray. (2017). Principles: Life and Work. Simon & Schuster

References:

Tomljenović H, Begić D, Maštrović Z. (2016) “Changes in trait brainwave power and coherence, state and trait anxiety after three-month Transcendental Meditation (TM) practice.” PsychiatriaDanubina. Vol 28(1):63-72.

Assessment Scheme:


CO1 CO2 CO3 CO4 AC 1 X X X X AC 2 X X X X AC 3 X X X X AC 4 X X AC 5 X X X X

Details of Projects/Activities Effective Leadership by Snake activity: Instruction of this activity

A group of 10 students will be in one team. Out of them 9 will be blind folded and one will be the leader

Participants will stand in one line and the leader will be standing at the back Nobody is allowed to speak The person in the back of the line will guide the participants around a circle by simply tapping

the shoulder of the person in front of them, who will further tap the shoulder of the person in front of them, and then be guided to the desired object and the timer will stop the team who finishes first will win this activity

Learning of this activity This activity shows the trust among their fellow participants and leader has to show their strength, mental balance and subtle powerful thinking to lead there team all this they can achieve by regular practice of Maharishi transcendental Meditation. Hula Hoop Activity


http://www.ncbi.nlm.nih.gov/pubmed/26938824



Instruction of this activity

Students will be separated equally in two teams and they have to make a human chain or form a circle, holding hands

Instructor will put 2 hula hoop at the same time over two student’s interlocked hands and they have to pass through it without using the hands

The team who finishes first win the activity Learning from this activity This activity teaches students that you have to wait for your chance/opportunity patiently and when your chance comes to your way then you have to perform your best in limited amount of time so that your team can win. This activity gives the learning of team work and no matter teams win or not you are stress free and not disturbed by the outcome. Knowledge Tug of War

There will be two teams divided equally The box of goodies will be placed in between the two teams A set of questions will be asked by the instructor from both the teams To win the game, one team has to give five correct answers consecutively and the other team

has to give five wrong answers Learning from this activity The learning of this game is not only the knowledge they are going to get from this knowledge tug of war but the real knowledge will come when actually one team claims the prize and celebrate. The real leadership is that of sharing the resources and prizes with other team. Video testimonials: Students have to give video testimonials of their learning and what they like in this subject along with suggestions so that we can inculcate those feasible ideas in our teaching methodology Video shall be of minimum 2 minutes. Each student (individually or in groups of 2-3 students) will undertake a project where they will be working in the external environment (like village community, MSMEs, NGOs, civil authorities etc.) on identified issues. They will work under the guidance of an assigned faculty member and will be assessed on the basis of how they are able to effectively understand their relationship with the external environment. Students will have to prepare the schedule of interaction with the identified external contacts and execute the assigned task keeping in mind the intended learning outcomes. They will maintain a project diary/ register as per following format and this will be scrutinized by the faculty guide weekly/ fortnightly as decided.

Sl. No.



Outbound visit

My Understanding

Remarks

1. 2.

Outbound Visit/ Activity: One Outbound Activity/Visit every month of Institutional, Corporates, Seminars, Conferences or (Guest Lectures (Inside or outside)) to be organized and conducted by Teacher’s. It is mandatory that all students will have to participate in outbound visit/ activity and attend all the planned activities strictly. With the guidance of faculty members, the will participate with clear cut intended learning outcome and submit a report on completion so that attainment of outcomes can be

assessed. This assessment will have weightage as mentioned in the assessment scheme. Class Participation: Student’s participation in practice Sessions: 10 Marks S.No Rubrics for Practice Sessions Marks 1 Student regularly attends the practice session once a

day 2


4


6


8


10


disruptive 2


4


the class 8


10

Attendance in all the classes and practice sessions is mandatory. Participation will be evaluated based on attendance, active engagement in discussions and interaction and contribution towards overall learning. This component will have 20% weightage as mentioned in the assessment scheme. Other Details: While it is expected that students should attend all classes but to cater to emergencies, illness, unavoidable social commitments and family responsibilities, a relaxation of up to 25% may be considered. Under no circumstances, attendance should fall below 75% else they will be debarred from taking examinations and will be declared fail in the course. Students can meet the faculty/ guide for consultations between 3:30 PM to 4:30 PM or else with prior appointment. Students are expected to be regular and punctual in all activities including completion of work, submission schedules, appointments etc. and should be professionally dressed. Important Note for faculty: Assessment rubrics will have to be written for each Assessment component.

Master of Commerce (M. Com.)

Specialization Group: HUMAN RESOURCE

Sl. No. Course Code Course Name Semester Credit

1. MPC 305(H) Human Resource Management III 4

2. MPC 306(H) Compensation & Reward System III 4

3. MPC 405(H) Industrial Relation & Conflict Management IV 4

4. MPC 406(H) Labour Laws & Welfare IV 4

Specialization Group: MARKETING


1. MPC 305(M) International Marketing III 4

2. MPC 306(M) Customer & Relationship Management III 4

3. MPC 405(M) Marketing Research IV 4

4. MPC 406(M) Logistic & Supply Chain Management IV 4

Specialization Group: FINANCE


1. MPC 305(F) Banking and Corporate Restructuring III 4

2. MPC 306(F) Financial Market & Services III 4

3. MPC 405(F) International Financial Management IV 4

4. MPC 406(F) Agricultural Finance IV 4

TEACHING-LEARNING PLAN Course Title: HUMAN RESOURCE MANAGEMENT Course Code: MPC 305(H) Pre-requisites, if any: Sound knowledge of HR as a subject is desirable. Course Description: This course focuses on developing knowledge of basic human resource principles and human resource planning techniques. It focuses on developing overview of the HR management in business entities. The purpose of this course is to examine the HR management system of corporates, business houses or organizations. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical perspectives of HRM. Each student will enable themselves:

1. To develop knowledge about the Human Resource Management as an important subject. 2. To develop knowledge about the Human Resource Planning in practical. 3. To develop relevant skills necessary for application in HR related issues. 4. To integrate the understanding of various HR concepts. 5. To develop knowledge for various provisions being availaible and used under HRM.


CO1: Develop understanding of the Organizational Human Resource Management system. CO2: Understand the basic principles underlying the human resource management and which helps

business/management. CO3: Be Aware of the role, functions and functioning of human resource department of the

organizations. CO4: Apply critical thinking and problem solving skills to resolve human resource related issues in

any business/non-business. CO5: Design and formulate various HRM processes such as Recruitment, Selection, Training,

Development, Performance appraisals and reward Systems, Compensation Plans and Ethical Behaviour.



Course Contents: Unit – 1: Introduction: Meaning, Scope, Objective, Need and Importance of Human Resource Management; Human Resource Planning: Assessing Human requirements, Human resource forecasting, Work‐land analysis, Job analysis, Job description and Job specification. Unit – 2: Recruitment: Meaning and definition, importance, sources of recruitment, factors governing recruitment; Selection: Meaning and definition, Organization for selection, Selection process Barriers to effective selection, New methods of selection, Outsourcing.

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Unit – 3: Rewards and Incentives: financial and non-financial incentives, Grievance procedure, Conflict; Performance appraisal: Ranking, rating scales, critical incident method, MBO as a method of appraisal, Criteria for promotions and job enrichment, Job Evaluation. Unit – 4: Training & development: Concept, Importance, Identifying training needs, Training Methods, Designing the training programmes, Evaluation of training program; Personnel Audit; International HRM: Meaning, Stages of internationalization, International HR Practices, Recruitments, Selection, Placement, Training, Remuneration etc. Unit – 5: Human Resource Development: Concept, Objectives, Significance, Difference between HRM & HRD, Performance Appraisal, Job Evaluation, Employee Engagement, Employee Retention strategies; Counseling; Quality of Work-life; Work-life Balance; Strategies for Managing Workforce Diversity. Text Book (s):

1. Decenzo and Robbins, Human Resource Management, Wiley, 2017 2. Dessler Gary, Human Resource Management, Pearson Education Limited, 2017 3. Mamoria C. B. and Mamoria S. Personnel Management, Himalaya Publishing Company, 2017.

References: 5. Bernadin, H. John , Human Resource Management ,Tata Mcgraw Hill, 2016. 6. Ashwathappa K, Human Resource Management,Tata McGrew Hill, 2013. 7. Mamoria C. B. & Pareek Udai , Personnel Management, Management of Human Resources,

Himalaya Publishing House, New Delhi , 1999 Assessment Scheme:





Note:



Course Title: COMPENSATION & REWARD SYSTEM Course Code: MPC 306(H) Pre-requisites, if any: Sound knowledge of HR as a subject is desirable. Course Description: This course is designed to provide the student with a thorough knowledge of various methods and practices of Compensation Management. It enables students to understand and perform job evaluation for various job positions of different fields. It also serves to develop and strengthen overall analytical skills of students Related to various HR Functions. Course Objectives: Each student will enable themselves:

1. To describe the link between reward systems and human behaviour. 2. To develop knowledge about the compensation & reward system in theoretical as well as

practical. 3. To apply learning to your professional/personal perspective. 4. To develop understanding of the rationale embraced in the terms "Reward Management" and

"The New Pay - a strategic approach". 5. To develop understanding of the key determinants of changes in remuneration practices.


CO1: Develop a compensation strategy that fits in with the company’s strategic goals. CO2: Determine compensation values to establish actual values for jobs and individual employees. CO3: Describe the purpose of a compensation system. CO4: Apply critical thinking and problem solving skills to resolve compensation & reward related

issues in any business/organization. CO5: Design and formulate various Compensation & reward policies and plans.



Course Contents: Unit – 1: Compensation: Introduction, Meaning, Objectives, Nature, Types, Responsibilities, Compensation system design issues: Compensations Philosophies, Compensation approaches, decision about compensation, compensation- base to pay, individual vs. team rewards. Unit – 2: Compensation and Reward: Factors Affecting Compensation Policy; Monetary & Non-monetary Rewards & Incentives, Grievance procedure; Wage Policy and Wage Fixation in India, Wage Differentials; Fringe Benefits and Social Assistance Schemes: Meaning, Need, Objectives, Components, Recent Trends, Exit Policy.

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Unit – 3: Variable Pay and Executive Compensation: Strategic reasons for Incentive plans, administering incentive plans, Individual incentive plans; Piecework, Stan dard hour plan, Bonuses, Merit Pay, Group incentive plans- Team compensation, Gain sharing incentive Plans, Enterprise incentive plans; Profit Sharing plans, Elements of executive compensation and its management. Unit – 4: Employee Benefits: Meaning, Benefits need analysis, Funding benefits, Benchmarking benefit schemes, Nature and types of benefits, Employee benefits programs: Security benefits, Retirement security benefits, Health care benefits, Time-off benefits, Employee benefits required by law, discretionary major employee benefits, creating a work life setting. Unit – 5: Employees’ Wages Acts: The Payment of Bonus Act 1965; The Payment of Wages Act, 1936; The Minimum Wages Act, 1948; The Maternity Benefit Act, 1961; The Gratuity Act 1972. Text Book (s):

1. Bhattacharya K. Dipak, (2009). Compensation Management; New Delhi: Oxford University Press 2. Richard, Henderson I. (2009). Compensation Management in Knowledge Based World (10th

ed.). New Delhi: Pearson Education 3. Milkovich, George T., Jerry, Newman M., and Ratnam Venkata, C. S. (2009). Compensation

Management (9th ed.). New Delhi: Tata McGraw Hill.

References: 1. Martocchio J. Joseph, Strategic Compensation, 3rd Edition, Pearson Education. 2. Anderson I. Richard, Compensation Management in a knowledge based world, 10th edition,

Pearson Education. Assessment Scheme:





Note:



Course Title: INDUSTRIAL RELATION & CONFLICT MANAGEMENT Course Code: MPC 405(H) Pre-requisites, if any: Sound knowledge of HR as a subject is desirable. Course Description: This course offers you a multidisciplinary, theoretical and practical introduction to some key concepts, processes, practices and debates associated with employment relationships. By the end of the course, student will develop understanding of the key participants in any industrial relations system – workers, employers, trade unions, employer organizations and the state – and how they interact, sometimes cooperatively and sometimes in conflict. Course Objectives: Each student will enable themselves:

1. To be aware of the present state of Industrial relations in India. 2. To be acquainted with the concepts, principles and issues connected with trade unions,

collective bargaining, workers participation, grievance redressal, and employee discipline and dispute resolution.

3. To understand the various processes and procedures of handling Employee Relations. 4. To explain, predict, and evaluate IR outcomes. 5. To assemble, interpret and persuasively communicate information to justify decision-making in

the performance of key tasks associated with the industrial relations function in organizations. Course Outcomes (COs): After the completion of this course, students will be able to:-

CO1: Describe the basic structural framework of industrial relations. CO2: Summarize the key perspectives of industrial relations regarding the interpretation of conflict

and power imbalance between employers and employees. CO3: Apply the concept of industrial relations and the system in which it operates. CO4: Acquire a solid theoretical, practical and ethical perspective on many aspects of industrial

relations. CO5: Acquire an in-depth knowledge on the characteristics and problems of a industrial relations.



Course Contents: Unit – 1: Concept of Industrial Relations; Organization of IR in India; Trade Union: Meaning and Functions, Types and Structures of Trade Unions, Problems; Trade Union Act, 1926 – Salient Features. Unit – 2: Industrial Relations Perspectives: Conflict model Vs. Collaboration model; Globalization and the emerging socio-economic scenario and their impact on Industrial Relations; I.R and the State; Role of state, Legal Framework of Industrial Relations.

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Unit – 3: Industrial Relation Law: Trade Unions Act-1928; Industrial Disputes Act-1947; Industrial Employment Act-1946; Industrial Discipline; Industrial Conflicts: Nature, Manifestation; Industrial disputes- Nature, Causes of Disputes, Dispute Settlement Machinery; Strikes and Lockouts; Lay-off and Retrenchment. Unit – 4: Conflict: Definition, Nature, Types, Perspective, interpersonal conflict and intrapersonal conflict, Work place conflicts, Conflict dealing approaches, Strategies & Resolution, Win-win approach, Grievance redressal, investigation, arbitration, adjudication and litigation. Unit – 5: Skills and Techniques for Conflict Management - Lobby, Persuasion, Dialogue, consultation, Trust building, defusing anger, anger management, building rapport, empathetic listening, one-on-one conversation, recognizing different issues and viewpoints, transparent and empathetic communication, sharing of information and position, conflict analysis and joint costing. Text Book (s):

1. Ghosh, Payali, &Nandan, Shefali (2017). Industrial relations and Labor Laws. New Delhi: Mc Grawhill Education Pvt. Ltd.

2. Memoria&Memoria (2010). Dynamics of Industrial Relations (6 ed.). New Delhi: Himalaya Publishing House

3. Srinivasta, S.C. ( 2012). Industrial relations and Labor Laws (6 ed.). New Delhi: Vikas Publishing House Pvt. Ltd.

References: 1. Lewin Kurt, Resolving Social Conflicts, Harper & Row Brothers Publishers, New York. 2. Thomas Weber, (2010), Conflict Resolution and Gandhian Ethics, The Gandhi Peace Foundation,

New Delhi. 3. Gerzon Mark, (2006) Leading Through Conflict, Harvard Business School Press, Boston, USA.

Assessment Scheme:





Note:



Course Title: LABOUR LAWS & WELFARE Course Code: MPC 406(H) Pre-requisites, if any: Sound knowledge of HR as a subject is desirable. Course Description: This course fundamentally involves issues related to the issues in industry concerning the Labour. The course would cover the advent of the industrial and labour laws in India, world at large with reference to recent legislations and connected case laws. Course Objectives: Each student will enable themselves:

1. To be familiar with development and the judicial setup of Labour Laws. 2. To learn the salient features of welfare and wage legislations. 3. To understand the various processes and procedures of handling Labour laws & legislation. 4. To understand the laws related to working conditions in different settings. 5. To learn the laws relating to Industrial Relations, Social Security and Working conditions.

Course Outcomes (COs): After the completion of this course, students will be able to:

CO1: Elaborate the concept of Labour laws & welfare. CO2: Illustrate the role of trade union in the industrial setup. CO3: Outline the important causes & impact of industrial disputes. CO4: Acquire a solid theoretical, practical and ethical perspective on many aspects of labour laws &

relations. CO5: Summarize the important provisions of Wage Legislations, in reference to Payment of Wages Act

1936, Minimum Wages Act 1948 & Payment of Bonus Act 1965. Mapping COs with POs:


Course Contents: Unit – 1: Labor law: Need, Principles, Constitution basis for labor legislation, Labour Policies, Laws for Working Conditions, The Factories Act-1948 object, amendments, definitions, approval, Licensing and registration of factories, health, safety and welfare, provisions relating to hazardous processes - employment of women and children; Plantation Labor Act-1951. Unit – 2: The Workmen’s Compensation Act, 1923, Objects, Definitions, Employer’s liability for compensation, Amount of compensation, Method of calculating compensation, distribution of compensation, Notice and claim, Return as to compensation, The Minimum Wages Act, 1948, Objects & Definitions. Unit – 3: The Employees State Insurance Act, 1948, Objects, Definitions, Administration of the scheme, General provisions of the Corporation Committee and Council - contributions, various benefits; The Employees Provident Fund and Miscellaneous Provisions Act, 1952, Object, Definition, Employees provident fund Schemes, Employees Family Pension Scheme and fund.

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Unit – 4: Labour Welfare: Laws for Labor Welfare and Social Security: The Employees State Insurance Act-1948; The Maternity Benefit Act-1961; The Employees Provident Fund and Miscellaneous Provision Act-1952; The Payment of Gratuity Act-1972. Unit – 5: Labour Welfare: Statutory and Non-statutory Measures; Social Security- Basic Features, Objectives and Need; Factories Act, 1948 - Salient Features; Workers’ Education and Training; Industrial Health and Safety: Need, Accidents, Occupational hazards; Role of International LabourOrganisation in Industrial Relations in India. Text Book (s):

1. Ghosh, Payali, & Nandan, Shefali (2017). Industrial relations and Labor Laws. New Delhi: Mc Grawhill Education Pvt. Ltd.

2. Monappa, Arun, Nambudiri, Ranjeet., &Selvaraj, Patturaja. (2012). Industrial Relations and Labour Law (2 ed). New Delhi: McGraw Hill

3. N. D. Kapoor, Handbook of industrial Law, Sultan Chand.

References: 1. Misra S. N., Labour and industrial laws, Sangam law Agency, Allahabad. 2. Srivastava S. C., Industrial Relations and labour Laws, Vikas Publishing House. 3. Srivastava, S. C. (2012). Industrial relations and Labor Laws (6 ed.). New Delhi: Vikas Publishing

House Pvt. Ltd. Assessment Scheme:





Note:



Course Name: INTERNATIONAL MARKETING Course Code: MPC 305(H) Pre-requisites, if any: NA Course Description: This course examines core issues in international marketing, with every effort made to reflect the diversity of firms and markets across the world and not focused solely on western industrialized economies. The course starts by considering changes in the global marketplaces and emphasizes the importance of understanding cultural diversity in order for businesses to respond effectively to different market conditions. Course Objectives: This course is designed to provide better understanding of International Trade. Each student will enable themselves:

1. To understand importance of global and international marketing. 2. To be familiar with motives of internationalization. 3. To be familiar with influence of macro-environment on market selection. 4. To have knowledge about market entry modes. 5. To develop understanding of specific international issues affecting the 4Ps.

Course Outcomes (COs): After the completion of this course, students will be able to: - CO1: Have developed an understanding of major issues related to international marketing CO2: Have developed skills in researching and analyzing trends in global markets and in modern marketing practice CO3: Assess an organization’s ability to enter and compete in international markets. CO4: Prepare an international marketing plan. CO5: Develop a comprehensive course of action for a business firm using formal decision making processes. Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 M M W M CO 2 S W W W CO 3 M S W M M CO 4 S S M CO 5 S M M S

Course Contents: Unit – 1: International Marketing: Introduction, Scope, Challenges, Orientation, Principles, Importance, Barriers, International Marketing vs. Domestic Marketing, Factors affecting International Marketing, MNCs and TNCs, Benefits of international marketing, Driving and Restraining Forces for International Marketing. Unit – 2: International Marketing and its Environment: Nature and Significance; complexities in international marketing; transition from domestic to transnational marketing; International market orientation- EPRG framework; International market entry strategies, International marketing environment and its impact on marketing decisions. Unit – 3: Marketing Mix:Product Decisions – Product Mix, Branding, Packaging and Labelling; Pricing Decisions – International Environmental Influences on Pricing Decisions, Global Pricing Objectives and Strategies;

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Distribution Strategies – International Channel System, Channel Strategy for New Market Entry; Promotion Decisions – Promotion Strategies, Role of Export Organization in International Communication. Unit – 4: Product and pricing decisions: Product planning for global markets, Standardization vs. Product adaptation; New product development; Management of international brands; Packaging and labeling; Provision of sales related services; Environmental influences on pricing decisions; International pricing policies and strategies. Unit – 5: Legal and Ethical Issues in International Marketing: Introduction, Nature of International Business Disputes and Proposed Action, Legal Concepts Relating to International Business, International Dispute Settlement Machinery, ethical Consideration in International Marketing and Marketing Communications. Text Book (s):

1. Albaum, G., &Duerr, E. (2013). International Marketing and Export Management (7th ed), New Delhi: Pearson Education

2. Cateora, Philip., Gilly, Mary C., & Graham, John. (2014). International Marketing (15 ed). New Delhi: McGraw Hill

3. Cherunilam, F. (2015). International Marketing-Text and Cases (14 ed). New Delhi: Himalaya Publishing House

4. Keegan, W. J. (2011). Global Marketing Management (7th ed), New Delhi: Pearson Education 5. Srinivasan, R. (2011). International Marketing (3rd ed.), New Delhi: PHI Learning Pvt. Ltd.

References:

1. Onkvisit, Sak and John J Shaw: International Marketing Analysis and Strategy, Prentice Hall, New Delhi.

2. Keegan, Warren J: Global Marketing Management, Prentice Hall, New Delhi. 3. Fayerweather, John: International Marketing, Prentice Hall, New Delhi. 4. Paliwoda, Stanley J: The essence of International Marketing, Prentice Hall, New Delhi. 5. Sarathy, R and V Terpstra: International Marketing, Dryden Press, Boston.

Assessment Scheme:


End Semester Examination (ESE): 70% Mapping Assessment Components to COs: CO 1 CO 2 CO 3 CO 4 CO5

C S M S W H S S W

Sessional Exam (T) M S W ESE M S W M

Note:



Course Name: CUSTOMER & RELATIONSHIP MANAGEMENT Course Code: MPC 306(M) Pre-requisites, if any: NA Course Description: This course examines customer relationship management (CRM) and its application in marketing, sales, and service. Effective CRM strategies help companies align business process with customer centric strategies using people, technology, and knowledge. Companies strive to use CRM to optimize the identification, acquisition, growth and retention of desired customers to gain competitive advantage and maximize profit. Anyone interested in working with customers and CRM technology and would like to be responsible for the development of any major aspect of CRM will find this course beneficial. Emphasis is given on both conceptual knowledge and hands-on learning using a leading CRM software. Course Objectives: This course is designed to provide better understanding of International Trade. Each student will enable themselves: 1. To understand the organizational need, benefits and process of creating long-term value for

individual customers 2. To disseminate knowledge regarding the concept of e-CRM and e-CRM technologies. 3. To understand the technological and human issues relating to implementation of Customer

Relationship Management in the organizations. 4. To understand and describe a customer relationship management application. 5. To understand how it has been successfully implemented in various organizations and what does it

take to ensure a successful implementation. Course Outcomes (COs): After the completion of this course, students will be able to: - CO1: Understand the basic concepts of Customer relationship management. CO2: Understand marketing aspects of Customer relationship management. CO3: Learn basics of analytical Customer relationship management. CO4: Understand basics of operational Customer relationship management. CO5: Implement various technological tools for data mining and also successful implementation of CRM in the Organizations Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 M M W S CO 2 S W W W CO 3 S M S W M M CO 4 W S M CO 5 S M W M S

Course Contents: Unit – 1: Customer Relationship Management: Introduction, Meaning, Definition, Emergence, Nature, Scope, Importance, Benefits, Difficulties of CRM, Customer Loyalty, Relationship Marketing, CRM Cycle. Unit – 2: Planning of CRM Programme: Designing a CRM Model; Sales Force Automation (SFA)-Objectives, Features, Strategic Advantage, Key Factors for Successful Sales Force Automation; Integrating Customer Data into CRM Strategy.

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Unit – 3: CRM Process and Implementation: Introduction, Customer Development Process, customer Retention, Customer satisfaction, Importance of customer retention, Customer Retention Strategies, Customer Life Time Value, types of Relationship Management, CRM process for B2B markets. Unit – 4: Analytical CRM: Managing and sharing customer data, Customer information Databases, Ethics and legalities of data use, Data Warehousing and Data Mining concepts, Data analysis, Market Basket Analysis (MBA), Click stream Analysis, Personalization and Collaborative Filtering. Unit – 5: e-CRM – Emerging Trend in CRM: Introduction, Importance of e-CRM in Service Marketing, Challenges involved in formulating and implementing e-CRM strategies, e-CRM architecture and its components, Five engines of e-CRM, Evolution of e-customer and e-marketing, e-CRM for personalized services. Text Book (s):

1. Dyche, Jill (2012). The CRM Handbook A Business Guide to CRM. New Delhi: Pearson Education Asia

2. Gosney, John W. & Thomas P. Boehm (2013). Customer Relationship Management Essentials, New Delhi: Prentice Hall

3. Makkar, U. &Makkar, R.K. (2012). Customer Relationship Management, New Delhi: Tata McGraw Hill

4. Rai, A. K. (2013). Customer Relationship Management (2 ed.). New Delhi: Prentice Hall of India

5. Kaushik Mukherjee, (2008) CUSTOMER RELATIONSHIP MANAGEMENT, Prentice Hall of India

Private Limted, New Delhi

References: 1. S. Shanmugasundaram, (2008) CUSTOMER RELA TIONSHIP MANAGEMENT, Prentice Hall of

India Private Limted, New Delhi, 2. V. Kumar & Werner J., (2008). CUSTOMER RELA TIONSHIP MANAGEMENT, Willey India, 3. Stone, M. & Neil, W. (2009). Relationship Marketing, London: Kogan Page

Assessment Scheme:

Continuous Internal Evaluation (CIA) consisting of:


End Semester Examination (ESE): 70 Mapping Assessment Components to COs:

CO 1 CO 2 CO 3 CO 4 CO5 C S M S M S

H S M W Sessional Exam (T) S M W

ESE S M S M Note:



Course Name: MARKETING RESEARCH Course Code: MPC 405(M) Pre-requisites, if any: NA Course Description: This course provides a comprehensive introduction to marketing research, and discusses key concepts, processes, and techniques, as well as their applications. Students gain an appreciation for the breadth and depth of the subject and its significance for a business enterprise, whether a start-up or an established company. Besides an overview of marketing research, the course covers research design, including qualitative and quantitative data, and quantitative methods used for analyzing research data to make decisions. Course Objectives: This course is designed to provide better understanding of International Trade. Each student will enable themselves:

1. To enhance the students understanding of the marketing research industry.

2. To develop skills required by the researcher and understand different applications of Marketing Research

3. To explore different approaches of Marketing research

4. To be able to exploit Marketing Research data for management decision making

5. To increase knowledge and skills to help in diagnosing and measuring marketing problems.

Course Outcomes (COs): After the completion of this course, students will be able to: - CO1: Understand the process of marketing research and its different processes CO2: Identify sources of information CO3: Understand different research methods CO4: Apply selected research methods CO5: Analyze and interpret both qualitative and quantitative data Mapping COs with POs: PO 1 PO 2 PO 3 PO 4 PO5 PO6 PSO 1 PSO 2 CO 1 S M M W S M CO 2 M S M CO 3 S M M S CO 4 S M CO 5 S W M M Course Contents: Unit – 1: Introduction to Marketing Research:Significance and Scope of Marketing Research; Developing and Approach to Problem; Marketing Information System; Marketing Intelligence and Marketing Research; Marketing Research Process - Problem Identification and Research Design Formulation. Unit – 2: Data Resources: Secondary Sources of Data, Relevance and Usage of Secondary Data, On-line Data Sources; Primary Data Collection Methods; Questionnaire Designing Techniques, Editing of Questionnaire, Online Surveys and Observation Methods. Unit – 3: Attitude Measurement and Scaling Techniques: Fundamentals and Comparative Scaling, Sampling Plan: Universe, Sampling Frame, Sampling Unit; Sampling Techniques; Sample Size Determination; Data Processing.

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Unit – 4: Data Processing and Preliminary Data Analysis: Introduction, Survey Field Work and Data Collection, Nature and Scope of Data Preparation, Editing, Coding, Data Entry, Statistics in Data Analysis, Measures of Central Tendency, Measures of Dispersion, Descriptive Statistics, Correlation analysis. Unit – 5: Data Interpretation and Report Writing:Introduction, Data Interpretation, Research Report, Modus Operandi of Writing a Market Research Report, Structure of the Report, Components of a Report, Revising and Finalizing the Research Report, Quality Research Report, Presenting the Report. Text Book (s):

1. Beri, G. C. (2013). Marketing Research (5 ed), New Delhi: Tata McGraw Hill 2. Boyd. H. W. Ralph Westfall and S.F. Starsh (2010). Marketing Research: Text and Cases. Boston. 3. Chisnall, Peter M. (2011). The Essence of Marketing Research, New Delhi: Prentice Hall. 4. Churchill, Gilbert, A. (2011). Basic Marketing Research, Dryden Press, Boston. 5. Green Paul, E., Donald, S. Tull & Gerald, A. (2012). Research for Marketing Decision, New Delhi:

Prentice Hall References:

1. Malhotra, N. & Dash, S. (2017). Marketing Research – An Applied Orientation (7 ed.). New Delhi: Pearson Education

2. Donald R. Cooper, Pamela S. Schindler, & J. K. Sharma-Business Research Methods, Mc Graw Hill. 3. William G. Zikmend, Barry J. Babbin, John C Carr, Atanu Adhikari & Mitch Griffin, Business

Research Methods-Centage. 4. G. C. Beri, Marketing Research, Tata McGraw Hill.

Assessment Scheme:



CO 1 CO 2 CO 3 CO 4 CO5 C S M S W

Sessional Exam (T) S S W H M S W

ESE M S W M Note:



Course Name: LOGISTICS & SUPPLY CHAIN MANAGEMENT Course Code: MPC 406(M) Pre-requisites, if any: NA. Course Description: This course allows students to understand both the components of supply chain management and its role within the function and across other functions in an enterprise. The objective of supply chain management is to create value, build a competitive infrastructure, leverage worldwide logistics, synchronize supply with demand, and measure performance globally. Logistics is part of the supply chain, which deals with storage and distribution of goods and services, in the right quantity, right condition, at the right time, and in the right place. Course Objectives: This course is designed to provide better understanding of International Trade. Each student will enable themselves:

1. To introduce the major building blocks, major functions, major business processes,

performance metrics, and major decisions(strategic, tactical, and operational) in supply chain

networks

2. To provide an insight into the role of Internet Technologies and Electronic Commerce in supply

chain operations and to discuss technical aspects of key ITEC components in supply chain

management.

3. To bring out the role of stochastic models (Markov chains, queueing networks); optimization

models (LP, ILP, MILP, GA, Constraint Programming).

4. To simulate in supply chain planning and decision-making. This will provide the foundation for

design and analysis of supply chains.

5. To understand the tools and techniques useful in implementing supply chain management.

Course Outcomes (COs): After the completion of this course, students will be able to: - CO1: Identify the components of a supply chain, and the resources and planning involved in

managing a supply chain.

CO2: Describe the importance of forecasting, planning, and scheduling.

CO3: Describe how software systems are used to make supply chain decisions and improve

processes.

CO4: Explain the role of integrated service providers and identify types of supply chain integration

agreements.

CO5: Discuss the role of customer service in supply chain management.



Course Contents: Unit – 1: Supply Chain Management: Concept, Features, Evolution, Importance, Process, Barriers, Principles, Strategies of SCM, SCM intermediaries, Channels of Distribution for Industrial Goods and Consumer

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Goods, Channel of Distribution at Services Level, Factors for selection of suitable channels. Unit – 2: Perspectives of Supply Chain Management: Global perspectives: Measuring and analyzing the value and efficiency of global Supply Chain Networks, Global market forces, Types of global supply chain; Indian Perspectives: Measuring and Analyzing the value and efficiency of domestic Supply Chain Networks, Economic effects of supply chains; Customer Perspectives: Customer values, Role of customers and Ways of improving customer services in SCM. Unit – 3: Logistics Management: Concept and Process, Competitive Advantages and Three C’s, Changing Logistics Environment, Reverse Logistics, Importance of Inventory Control, Bull-whip effect Unit – 4: Transportation and Warehousing: Transport Functions and Participants in Transportation Decisions, Transport Infrastructure- Forms, Warehouse Functions and Operations Unit – 5: Packaging and Materials Management- Consumer and Industrial Goods Packaging - Importance, Factors influencing Materials Planning, Preservation Safety and Measures of Materials Handling Text Book (s):

1. Bowersox and Others: Physical Distribution Management, Tata McGraw Hill, New Delhi. 2. Stern, Louis W. Adel, I.E.L. -Ansary, Anne T. Coughlan: Marketing Channels, Prentice Hall, 3. Glaskowsky N. A., Business Logistics, Dryden Press, Ohio. 4. Khanna, K. K., Physical Distribution Management, Himalaya Publishing House, New Delhi. 5. Lambert, D. et. al.,Strategic Logistics Management, Tata McGraw Hill, New Delhi.

References:

1. Ballu, Ronald H., Business Logistics Management, Englewood Cliffs, New York, Prentice Hall 2. Martin, Christopher and Gordon Wills, Marketing Logistics and Distribution Management. 3. G. Raghuram, Logics and supply chain management, Macmillan, 2000. 4. Emiko Bonafield, Harnessing value in supply chain, Johnwiley, Singapore, 1999. 5. Gopal Krishnan, Material Management rearview, Pearson New Delhi, 2002.



End Semester Examination (ESE): 70 Mapping Assessment Components to COs:



ESE S M S M Note:



Course Name: BANKING & CORPORATE RESTRUCTURING Course Code: MPC 305(F) Pre-requisites, if any: NA Course Description: This course is designed to develop the understanding and examine the reasons to acquire, choice of target and recognition of the anticipated challenges, risks and pitfalls of the approach. Students will also study some instances of corporate restructuring, whether they are driven by strategic considerations of external pressures, and again, the potential sources of value creation, risks and challenges. Students will be able to deal with the government guidelines and banking regulations related to company profile and handle mergers and acquisition. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical perspectives of tax. Each student will enable themselves:

1. To elaborate the primary functions of investment banking such as mergers & acquisitions (M&A), leveraged buyouts (LBO) and corporate restructuring.

2. To learn necessary theoretical and conceptual tools used in investment banking. 3. To understand development of various financial institutions 4. To present instruments, techniques and strategies that help banks succeed in an ever-changing

financial environment

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Identify the key issues and concepts of mergers and acquisitions. CO2: Understand the major strategies that underlie most M&A transactions. CO3: Examine the necessary conditions for value to be created. CO4: Assess various case studies to analyze valuation strategies, pre and post merger issues and challenges. CO5: Deal with the government guidelines and banking regulations related to company profile Mapping of COs with POs:


Course Contents: Unit – 1: Central Banking: Functions, RBI, functions, regulatory role, monetary policy, objectives and instruments; Non-banking finance companies, definition, regulation, types of deposits, assets of NBFCs, investment norms for NBFCs, SEBI and RBI guidelines. Unit – 2: Commercial Banking: Characteristics of commercial banking, classification of commercial banking, universal banking, norms for capital adequacy, problem of non-performing assets, causes and cures, asset –liabilities management. Unit – 3: Development banking: Nature of development banking, development financial institutions - IDBI, ICICI,

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EXIM Bank, SIDBI, merchant banking, origin, activities, regulation and services rendered by the merchant banks in India. Unit –4: Corporate Restructuring: Concept of Corporate Restructuring, Significance and forms of Corporate Restructuring, Provisions under the Companies Act, 2013, Financial Restructuring, Leveraged Buyout, Employees stock options plan. Unit –5: Mergers and Acquisitions: Concept, Merger Wave, Trends and historical aspects, different forms, methods of valuation, evaluation of regulatory control of M&As in India, procedures under the Companies Act, 2013. The SEBI Takeover Regulation Code,1997. Text Book (s):

1. Chandra, P., Financial Management-Theory and Practice, Tata McGraw Hill. 2. Van Horne, J. C., Financial Management and Policy,Prentice Hall of India. 3. Maheshwari, S. N. & Maheshwari, S. K. (2005). Banking Law and Practice, Kalyani Publishers,

New Delhi. 4. Mishkin, Frederics S. (2012). The Economics of Money Banking and Financial Markets,

10thEdition, Harper Collins, New York. 5. Mittal R. K., Saini A. K. & Dhingra Sanjay (2008). Emerging Trends in the Banking Sector,

Macmillan 2008. 6. Narendra, J. (1996). Challenges to Indian Banking: Competition, Globalisation and Financial

Markets ed. Macmillan, New Delhi References:

1. Paul, J. & Pamalata Suresh, P. (2010). Management of Banking & Financial Services, 2. Second edition, Pearson Education Ltd. 3. Shekhar, K. C. (1974). Banking Theory and Practice, Vikas Publishing House Pvt. Ltd. 4. Srivastava, P. K. (2013). Banking theory and Practice, 12th Edition, Himalaya Publishing House. 5. Tannan, M. L & Mitra, M. (2014). Banking Law and Practice, Indian Law House, Delhi 6. Sundaram, K. P. M & Varshaney, P.N. (2014). Banking: Theory Law & Practice, 3rd Edition. Sultan

Chand & Sons. Assessment Scheme:

Continuous Internal Evaluation (CIA) consisting of: o Class Attendance (C): 5% o Home Assignment (H): 5%

o Sessional Examination (T): 20% End Semester Examination (ESE): 70%




ESE S M S M Note:



Course Name: FINANCIAL MARKET & SERVICES Course Code: MPC 306(F) Pre-requisites, if any: NA Course Description: The Course aims at providing the students, basic knowledge about the Finance concepts, markets and various services provided in those markets. The syllabus is structured in a way which provides adequate information about the roles of intermediaries and its regulating bodies. The course also provides information about the prevailing financial system in India. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical perspectives of financial markets and services. Each student will enable themselves:

1. To describe the main financial assets and how they may be valued 2. To enrich student’s understanding of the fundamental concepts and working of financial service

institutions. 3. To make them able to understand the role and function of the financial system in reference to

the macro economy 4. To make them able to understand and explain the effects on financial markets of exchange

rates, interest rates and the pricing of bonds 5. To make them able to understand and explain the characteristics and pricing of financial futures

and options.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Demonstrate an awareness of the current structure and regulation of the Indian financial services sector. CO2: Evaluate and create strategies to promote financial products and services. CO3: Equipped with knowledge and skills necessary to become employable in the financial service industry. CO4: Analyze the concept of speculation and distinguish it from investment, outline the stock exchanges in India and describe the nature of regulation of stock exchanges in India and the role of SEBI. CO5: Capability to evaluate risks of financial decision. Mapping of COs with POs:


Course Contents: Unit – 1: Financial Markets-Nature, functions and efficiency system: financial system and economic development; Financial assets-meaning properties, types and role of financial assets; financial markets meaning, role and types of financial intermediaries, financial innovation; overview of Indian financial system; regulation of financial markets Unit – 2: Money Market: Meaning, constituents and functions of money market; Types and instruments of money market: Call money market, money market mutual funds, treasury bill market, commercial bill market, commercial papers, repo market and certificates of deposits, Role of DFHI in money market.

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Unit – 3: Capital Market :primary and secondary markets; Depository system; Role of SEBI - an overview; Recent developments, Government securities market, Industrial securities market, Commodities market, major stock exchanges, various regulatory bodies, Depository services; Relevant legislations and regulations and Recent reforms. Unit – 4: Financial Services and Non Depository Institutions: Various fund based and fee based financial services- Leasing, Factoring, Forfaiting, Merchant Banking, Credit rating, Custodial services etc.; Mutual Funds: Types of mutual funds schemes, ETFs, hedge funds, venture capital funds, private equity funds and regulation, Indian Mutual Funds Industry. Unit – 5: Pension Funds: Issues in saving for retirement & role of the financial system; Defined benefit & defined contribution pension plans, Pension funds as financial intermediaries and their regulation; Insurance: Incentive problems in insurance-moral hazard & adverse selection, pure premium, premium smoothing etc. Reinsurance, catastrophe insurance. Regulation, Indian insurance industry, Role of SEBI. Text Book (s):

1. Bhole, L. M., Financial Markets and Institutions, Tata McGraw Hill Publishing Co. Ltd., New Delhi 2. Pathak, B. V., Indian Financial System, Pearson Education, New Delhi 3. Khan, M. Y., Indian Financial System, Tata McGraw Hill Publishing Co. Ltd., New Delhi 4. Varshney, P. N. and Mittal, D.K., Indian Financial System, Sultan Chand & Sons, New Delhi. 5. Gupta, S. B., Monetary Economics -Institutions, Theory and Policy, Sultan Chand & Sons, New

Delhi. 6. Mishkin, F. S. and Eakins, S.G., Financial Markets and Institutions, Pearson Education, New Delhi 7. Reserve Bank of India, RBI Bulletin and Report on Currency & Finance. Different issues. 8. Khan, M. Y: Indian Financial Markets & Institutions, TMH, New Delhi.

References:

1. Rose Peter S. , Money and Capital Markets: Financial Institutions and Instruments in a Global Market Place, Mc Graw Hill 2003.

2. Meir Kohn, Financial Institutions and Markets, Oxford University Press, New Delhi, 2007 3. Fobozzi Frank J. & Modiglian Franco, Capital Markets, Institutions and Instruments, PHI New

Delhi 2006. 4. Mandura Jeff: Financial Markets and Institutions, West Publishing Company, New York. 5. Cornett M. M., & Saunders A., Fundamentals of Financial Management, McGraw Hill, New York 6. Santomero. A. M. & Babbel D. C., Financial Markets, Instruments & Institution, McGraw. Hill,

New York 7. Thygerson Kenneth J., Financial Markets & Institutions, Harper Collins, New York. 8. Mishkin, F. S., & Eakins, Financial Markets & Institutions Addison Wesley, 2000 S.C.

Assessment Scheme:


o Sessional Examination (T): 20%



C S M S M S H S M W


Note:



Course Name: INTERNATIONAL FINANCIAL MANAGEMENT Course Code: MPC 405(F) Pre-requisites, if any: NA Course Description: This course is designed to develop understanding and knowledge that will enable students to handle with government financial policies and international financial environment challenges and manage their business entities accordingly. The main topics covered in this course are: forex markets, international Parity conditions, risks, currency derivatives and hedging issues, currency investment strategies & issues, issues with cross border financing decisions and cross border investment decisions. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical perspectives of international financial management. Each student will enable themselves too:

1. Describe the international monetary system and the foreign exchange markets. 2. Describe how interest rate risk affects financial decision making in the international business

arena. 3. Apply knowledge of derivatives to risk management in international financial markets. 4. Explain translation, transaction, and economic exposure to exchange rate changes. 5. Identify the processes and instruments used in the financing of international trade.

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Explore the international integration of financial markets and analyze implications for financial managers. CO2: Identify derivative instruments and strategies used by multinational corporations to hedge financial risks. CO3: Apply critical thinking skills in identifying and evaluating international financial issues and information. CO4: Use analytical skills to identify and analyze material factors that are involved in business problems. CO5: Use information technology as a tool to do essential business tasks. Mapping of COs with POs:


Course Contents: Unit – 1: Introduction: Meaning, Nature, Scope, Growth, Importance of International Finance; International Finance vs Domestic Finance, Risk in international finance, International Monetary System, European Monterrey System; International Business Transactions; Balance of Payments (BOP). Unit – 2: International Financing & Investment Decisions: Long term and short term sources of finance in International financing, Cost of capital for international financing, Capital Budgeting for multinational corporations; International management of cash, accounts receivables and inventory management.

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Unit – 3: Foreign Exchange Market: Introduction, Structure, Functions, Participants, Trading and turnover; Major foreign exchange markets - spot, forward, futures, options and swaps; Quotations of exchange rates, spot and forward quote, cross rates; Nominal, real and effective exchange rates; Determination of exchange rate in spot and forward market – International Parity theories; Currency arbitrage, Covered and Uncovered interest rate arbitrage; Forward market hedging. Unit – 4: International Portfolio Investment :Benefits of international portfolio investment, spreading risk through International Diversification, international capital asset pricing, Withholding Taxes duties and tariffs; Tax havens. Unit – 5: International Financial Markets and International Financial Institutions :Overview of the International Financial Market; Multilateral Developmental Banks; International Banking; International Financial Market Instruments. Text Book (s):

1. Apte, P. G., International Financial Management, Tata McGraw Hill Education. 2. Siddaiah, T, International Financial Management, Pearson Publications. 3. Dekaert, G., Hodrick, R.G., International Financial Management, PHI. 4. Sharan, V., International Financial Management, Prentice Hall of India Pvt. Ltd., New Delhi 5. Yadav, S. S., Jain, P.K., Peyrard, M., Foreign Exchange Markets – Understanding Derivatives and

Other Instruments, Macmilllan. 6. Avadhani, V.A.,International Finance: Theory and Practice, Himalaya Publishing House, Mumbai.

References:

1. Buckley, Adrian, Multinational Finance, Prentice Hall, New Delhi. 2. Eitman, D. K. and A. I Stenehill. Multinational Business Cash Finance, Addison Wesley. 3. Henning, C. N., W Piggot and W.H Scott: International Financial Management, McGraw Hill, 4. Levi, Maurice D., International Finance, McGraw- Hill, International Edition. 5. Shaprio, Alan.C., Multinational Financial Management, Prentice Hall, New Delhi. 6. Zeneff, D. and J. Zwick., International Financial Management, Prentice Hall, International

Edition.


o Class Attendance (C): 5% o Home Assignment (H): 5%




C S M S M S H S M W


Note:



Course Name: AGRICULTURAL FINANCE Course Code: MPC 406(F) Pre-requisites, if any: NA. Course Description: After completion of this course, students will be able to develop understanding based on agriculture market and credit availability, in order to better develop technical knowledge specific to agricultural business and finance. Course Objectives: This course is designed to provide a better understanding of the theoretical and practical perspectives of agricultural finance. Each student will enable themselves:

1. To discuss the importance of goal setting and financial planning in agricultural business.

2. To be able to recognize the impact of policy on financial issues in agriculture.

3. To know various policy areas in agricultural finance

4. To make them understand the lending patterns for agricultural sector

5. To make them understand the procedural aspects involved in agricultural finance

Course Outcomes (COs): After the completion of this course, students will be able to:- CO1: Learn sources of Agricultural Micro-Macro financing and credit systems.

CO2: To acquire Knowledge of successful cooperative systems in India and newly launched crop insurance schemes. CO3: Estimation of Credit requirement of farm business. CO4: Preparation and Analysis of project reports and Financial Statements. CO5: Analysis and performance of commercial banks, cooperative banks to acquire firsthand knowledge of their management, schemes and procedures.

Mapping of COs with POs:


Course Contents: Unit – 1: Agricultural Finance: Meaning, Scope and Significance, Agricultural credit: meaning, definition, need, classification, Credit needs and its role in Indian agriculture. Cooperative farming: Meaning, Classification, Advantages, Cooperative joint farming, cooperative collective farming. Unit – 2: Agricultural credit – Importance, Purpose, Security, Lender, Borrower and Classification, Credit analysis: 4 R’s, and 3C’s and 7 P’s of credits, Cost of credit; Recent development in agricultural credit. Unit – 3: Institutional Support: Sources of agricultural finance: institutional and non-institutional sources,

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commercial banks, Micro financing including KCC. Lead bank scheme, RRBs, Scale of finance and unit cost; Higher financing institutions – RBI, NABARD, ADB, IMF, world bank, Insurance and Credit Guarantee Corporation of India. Unit – 4: Agricultural cooperation: Philosophy and Principles; History of Indian co-operative movement, pre- independence and post-independence periods, cooperation in different plan periods, cooperative credit structure - PACS, FSCS Unit – 5: Agricultural Cooperation– Meaning, Cooperative Development in India, Objectives, Significance of cooperatives in Indian agriculture; Economic planning and Cooperation; Cooperative movement in India; National Cooperative Federation; Role of ICA, NCUI, NCDC & NAFED. Text Book (s):

1. Muniraj, R. 1987. Farm Finance for Development, Oxford & IBH, New Delhi. 2. Subba Reddy, S. and P. Raghu Ram 2000. Agricultural Finance and Management, Oxford & IBH,

New Delhi. 3. W.F. Lee. M.D. Boehlje, A.G. Nelson and W.G. Murray, (1998), Agricultural Finance, Kalyani

Publishers, New Delhi.

References: 1. C. B. Mammoria and R.D. Saxena 1973. Cooperation in India, KitabMahal, Allahabad. 2. V. E. Patnaik and A.K. Roy (1988), Cooperation and Cooperative Management, Kalyani

Publishers, Ludhiana. 3. S. Subba Reddy (1996), Agricultural Finance and Management Paperback, Vijay Nicole.

Assessment Scheme:





CO 1 CO 2 CO 3 CO 4 CO5 C S M S M S H S M W


Note:



evaluation scheme & syllabus for master of commerce (m

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