Commerce & Management United University

COURSE CODE & NAME: CMUCBB101T / PRINCIPLES

OF MANAGEMENT

COURSE OUTCOMES
1. Describe the influence of historical forces on the current practice of management. To explain
how organizations, adapt to an uncertain environment
2. Describe the process of management's four functions: planning, organizing, staffing,
directing, and controlling.
3. Develop cognizance of the importance of management principles
4. Identify and evaluate social responsibility and ethical issues involved in business situations
and logically articulate own position on such issues.

UNIT 1: OVERVIEW OF MANAGEMENT

Evolution of Management: - Contribution of Taylor, Mayo & Fayol, Different approaches of management,
role of manager, Management & its functions. Level of Management, managerial skills at various levels,
SWOT analysis.

UNIT 2: PLANNING
Nature and purpose of planning, Planning process, Types of plans, Objectives – Management by objective
(MBO) Strategies: Types of strategies, Policies, Decision- making: Types of decision, Decision Making
Process, Rational Decision Making

UNIT 3: ORGANIZING
Nature and purpose of organizing, Organization Structure: Formal and informal groups, Line and Staff
authority, Departmentation, Span of control, Centralization and Decentralization Delegation of authority,
Staffing: Selection and Recruitment, Orientation, Career Development Career stages, Training, Performance
Appraisal.

UNIT 3: DIRECTING
Concept, Techniques of directing and supervision, Types of supervision, Essential characteristics of
supervisor, Communication, Barriers to effective communication, Organization Culture Elements and types
of culture, Managing cultural diversity.

UNIT 4: CONTROLLING
Process of controlling, Types of control, Budgetary and non- Quality Control, Budgetary control techniques,
Managing Productivity, Cost Control, Purchase Control, Maintenance Control, , Planning operations.

TEXTBOOKS
1. L. M. Prasad- Principles and Practices of Management, Sultan
Chand & Sons, 7th edition, 2007.

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Commerce & Management United University

REFERENCE BOOKS
1. Robbins, S.P. and Decenzo, D.A. Fundamentals of Management, Pearson
Education Asia, New Delhi. 11th Edition
2. Hellregel, Management, Thomason Learning, Bombay. 8th Edition
3. Robbins & Coulter, Management, Prentice Hall of India. New Delhi.
4. Weihrich Heinz and Koontz Harold - Management: A Global and Entrepreneurial
Perspective.
5. James [Link],et al, Management, Pearson Education Delhi, 2008.

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 Commerce & Management United University

COURSE CODE & NAME: CMUCBB102T /

ORGANIZATIONAL BEHAVIOUR

COURSE OUTCOMES
1. Demonstrate the organizational behavior and how these behavior influences the overall
effectiveness of an organization and its stakeholders.
2. Ability to explain the process of developing behavior of individuals.
3. Identify and evaluate learning process and its impact on growth of employees and organization.
Evaluate the importance of managing and motivating people towards the achievement of
organizational goals
4. Developing cognizance of the leadership styles to anticipate the consequences of each
leadership style.
5. Predict the situations that cause conflict and their redressal and assessing stresses.

UNIT 1: OVERVIEW OF ORGANIZATION BEHAVIOUR

Introduction: Meaning & Nature of O.B, Need & Significance of O.B, Discipline Contributing to O.B, Foundation
of Individual Behavior, Organizational Models.

UNIT 2: PERSONALITY & PERCEPTION

Personality: Meaning, Types, Importance, Determinants of Personality, Factors Affecting Personality.
Perception: Concept & Meaning- Importance-Factors Influencing Perception.

UNIT 3: LEARNING & MOTIVATION

Learning: Meaning, Significance, Types of Learning Styles, Learning Process, Theories of Learning.
Motivation: Definition & Concept of Motive & Motivation

UNIT 4: CONFLICT & STRESS

Conflict: Nature & Meaning - Types of Conflict, Levels of Conflict, Conflict Resolution. Stress: Meaning,
Sources of Stress, Consequences & Coping Strategies of Stress

UNIT 5: LEADERSHIP & POWER

Leadership: Meaning- Significance, Leadership Styles. Power: Meaning-
Concept, Types of Power, Importance.

TEXTBOOKS
1. Robbins, Stephen P: Organizational Behavior" Prentice Hall, New Delhi.
REFERENCE BOOKS
1. Griffin, Ricky W. Organisational Behaviour, Houghton Mifflin Co., Boston.
2. Fred Luthans, Organisational Behavior, McGraw Hill, 11th Edition, 2001.
3. Newstorm, J. & David, K. (2007). Organizational Behavior, Human Behavior at Work. New Delhi:
Tata McGraw Hill Publication.
4. Greenber, J. & Baron, R.A. (2005). Behavior in Organizations. New Delhi: Pearson
Education.

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 Commerce & Management United University

COURSE CODE & NAME: CMUCBB103T / BUSINESS

ECONOMICS

COURSE OUTCOMES
1. Understand the essential ideas in Managerial Economics pertinent to consumer, producer, and
wealth-owner, including concepts, theories, and rules of utility and indifference curve.
2. Understand and apply demand ideas and laws.
3. Application of concept of production function and laws of production, various cost functions.
4. Analysis of market structure and its working in relation to pricing decision.
5. Evaluation of Economic system and its performance in current scenario.

UNIT 1: INTRODUCTION OF ECONOMICS

Definition of Economics – Adam Smith, Marshal, Robbins and Samuelsson’s view. Nature and scope of
Economics- Economics as a Science, as an Art, positive and normative science. Inductive and deductive
methods of economics. Micro & Macro Economics: Concept Definition, Scope and Characteristics.

UNIT 2: DEMAND AND SUPPLY ANALYSIS

Demand Analysis: Concept and Types of Demand, Determinants of Demand, Law of Demand, Exception of Law
of Demand, Demand Forecasting, Elasticity of Demand-Price, Income & Cross Elasticity.
Supply Analysis: Concept and Types of Supply, Determinants of Supply, Law of Supply, Elasticity of Supply,
Market equilibrium curve

UNIT 3: PRODUCTION AND COST ANALYSIS

Production: concept, factors of production and short run and long run production, Production function, laws of
production-law of return to scale, law of variable proportion. Economies and Diseconomies of Scale. Cost
Analysis: Cost Concepts-Opportunity Cost, Incremental Cost, Sunk Cost, Direct & Indirect Cost, Fixed Cost,
Variable Cost & Total Costs, Average Fixed Cost, Average Variable Cost, Average Cost and Marginal Cost,
relationship between Average Cost, Marginal Cost Curve & Total Cost, Cost Curves–short-term and long–term
cost curves.

UNIT 4: MARKET STRUCTURES & COMPETITION

Types of Markets & Competition: Perfect Competition- Features, Determination of Price and Output. Monopoly
Market: Features, Determination of Price and Output, Monopolistic Competition- Features, Determination of Price
and Output, Oligopoly- Features, Determination of Price and Output.

UNIT 4: NATIONAL INCOME, BUSINESS CYCLES, INFLATION

Business Cycles: Definition Features and Phases of Business Cycles, Effects of Business Cycles and Controlling
Business Cycles. Inflation – Types of inflation, causes of Inflation, Measurement of inflation, and impact of
inflation. National Income: Concept of National Income, GDP, GNP, NDP, NNP, Methods of Measuring National
Income, circular flow of income, Impact of global environment on business.

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TEXTBOOKS
1. Dwivedi D.N. - Managerial Economics (Vikas Publication, 7th
Edition).

REFERENCE BOOKS
1. Ahuja, H.L. (2015). Managerial Economics. S. Chand.
2. Atmanand. (2008). Managerial Economics. Excel Books.
3. Hirschey. (2009). Economics for Managers. Cengage Learning.
4. Peterson, H.C., Lewis, W.C., & Jain, S.K. (2009). Managerial Economics. Pearson
Education.
5. Dr. [Link]. Managerial Economics – Theory and
Applications, Himalaya Publications, 7th Ed.

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Commerce & Management United University

COURSE CODE & NAME: SCSMPBB10T / BUSINESS

MATHEMATICS

COURSE OUTCOMES
1. Learn about the about algebra and its application.
2. Understand the matrices and its uses in business
3. Learn the differentiation and its application
4. Outline the integration and its application.
5. Learn about linear programing and its application.

UNIT 1: FUNDAMENTAL OF ALGEBRA

Set: Introduction, Representation of sets, Types and Basic operation on set, Laws of set algebra, Venn
diagram, Use of theory in business. Relation & Function: Composite relations, Properties of relation,
Definition of function, Classification of functions, Operations on functions.
Introduction to permutation and combination (Simple Problem)

UNIT 2: MATRICES
Introduction and Definition of matrix & determinant, Properties of determinants, Types of Matrices,
Operation on Matrices, Transpose, Adjoin & Inverse of Matrix, Rank of Matrix, Eigen value and Eigen
vector, Solution to a system of equation by the Cramer’s rule, Use of Matrix in Business.

UNIT 3: DIFFERENTIAL CALCULUS

Differential Calculus: Limit, Continuity and Differentiability; Differentiation, Differentiation of product of
two functions, Differentiation of quotient of two functions, Differentiation by substitution, Maxima &
Minima.

UNIT 4: INTEGRAL CALCULUS

Integral Calculus: Fundamental rule of Integration, Integration by substitution, Integration by parts,
Finite integrals, Practical applications in real life business problem.

UNIT 5: LINEAR PROGRAMING

Linear programing problem, Formulation of Linear Programing, Graphical method of solution, Simplex
method for solving the LPP, Transportation & Assignment problem.

TEXTBOOKS
1. Business Mathematics, by Qazi Zameeruddin, vikas publication

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 Commerce & Management United University

COURSE CODE & NAME: SCSEPBB10T /

ENVIRONMENTAL STUDIES

COURSE OUTCOMES
1. Gain understanding of the concepts of environmental studies.
2. Develop a concern towards environment preservation.
3. Able to be a part of different sustainable developmental activities.

UNIT 1: INTRODUCTION TO ENVIRONMENTAL STUDIES

Multidisciplinary nature of environmental studies; Scope and importance; Concept of sustainability and
sustainable development. Ecosystems: Structure and function of ecosystem; Energy flow in an ecosystem: food
chains, food webs and ecological pyramids. Nutrient cycle.

UNIT 2: NATURAL RESOURCES

Renewable and non-renewable energy resources, Land resources and land use change; Land degradation, soil
erosion and desertification. Deforestation: Causes and impact due to mining dam building on environment.
Flood and drought.

UNIT 3: ENVIRONMENTAL POLLUTION

air pollution, water pollution, thermal pollution, noise pollution, soil pollution; Solid Waste Management;
Environmental Impact Assessment.
UNIT 4: BIODIVERSITY AND CONSERVATION
Levels of biological diversity: genetic, species and ecosystem diversity; hot spots; threats to biodiversity;
Conservation of biodiversity: in-situ and ex -situ conservation of biodiversity.

UNIT 5: IMPACT OF ENERGY USAGE ON ENVIRONMENT

Global warming, climate change, Depletion of ozone layer, Acid rain. Environmental ethics, Role of NGOs,
Environmental Laws: Environment Protection Act. Air (Prevention and Control of Pollution) Act. Water
(Prevention and control of Pollution) Act. Wildlife Protection. Act. Forest Conservation Act.

TEXTBOOKS
1. Environmental and Pollution Awareness by Sharma BR; Satya Prakashan, New Delhi.
2. Environmental Chemistry and Pollution Control by S.S. Dara; S Chand Publishing, New Delhi.
3. Environmental studies by Dr. Suresh K. Dhameja; S>K>Kataria & Sons, Delhi.

REFERENCE BOOKS
1. Environmental Pollution by Dr. RK Khitoliya; S Chand Publishing, New Delhi
2. Environmental Science by Deswal and Deswal; Dhanpat Rai and Co. (P) Ltd. Delhi.

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 Commerce & Management United University

COURSE CODE & NAME: PTSPPBB11T/ PROFESSIONAL

PROFICIENCY
COURSE OUTCOMES:
1. Gain insight about better representation of communication skills and apply
them in business world.
2. To develop personality and aptitude building required for jobs
3. To inculcate employability skills and prepare for Industries /corporate and public and
Private Sector jobs.

UNIT 1: HARD SKILLS

Hard skill includes Basic Grammar, Vocabulary, Articles, Tenses, Construction of Sentences and Reading
Comprehension etc.

UNIT 2: COMMUNICATION SKILL

Efforts should be made to overcome the initial hesitation of speaking English of students and hence improve their
fluency in English. Suggested methods include:
 Follow only English language in the class.
 Class should be interactive and students should always be engaged in some kind of conversation.
 Group Discussion and Interview Practices
 Each student should speak 5 minutes, 3-4 times in 1st semester on topics of his choice selected from Social,
Environmental, Sports, Business and Economics, Medicines and Health Care, Science and Technology,
Politics, World Affairs and Religion etc.
 In the above process students should be regulated towards better Vocabulary and Pronunciation.

UNIT 3: APPTITUDE BUILDING QUANTITATVIE

APPTITUDE
1. Basic Calculations: (BODMASS rule, Square and square root, Cube and cube root, Different types of numbers,
Divisibility rule, Fraction and comparison of fraction)
2. Number System: Multiples, Factors Remainder, Remainder Theorem, Unit Place, Number formation,
Factorial, LCM and HCF Finding and its application.
3. Percentage: (Basics of percentage and its calculation, Comparison of percentage, how to use in data
interpretation, Venn diagram)

LOGICAL REASONING
1. Coding and decoding.
2. Number Series
3. Blood Relation.

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB105T / BUSINESS

COMMUNICATION
COURSE OUTCOMES:

1. To distinguish among various levels of organizational communication and communication barriers.

2. To stimulate their Critical thinking by designing and developing clean and lucid writing skills.
3. To demonstrate his/her verbal and non-verbal communication ability through presentations.

UNIT 1: Business Communication: Introduction, Role Of Communication In Business, Definitions of

Communication, Purpose of Communication, Communication Situation, Communication Process, Forms Of
Communication (Formal & Grapevine), Barriers of Communication, Seven Cs of Communication

UNIT 2: Oral Communication: Oral Communication, Advantages of Oral Communication, Limitations of

Oral Communication, Two Sides of Oral Communication, Principles of Effective Communication, Effective
Listening, Non-verbal Communication.
Written Communication: Written Communication, Purpose of Writing, Principles of Effective Writing,
Writing Techniques, Electronic Writing Process

UNIT 3: Business Letters and Report Writing: Business Letters and Its Need, Types of Letter, Structure of
Business Letter, Form Of Letters, Report Writing, Types Of Business Reports, Characteristics And Purpose Of
A Good Report, Guiding Principles Of Writing A Report, Preparing A Report, Structure Of A Report
Presentation Skill: Presentation, Elements Of Presentation, Designing A Presentation, Using Visual Aids,
Appearance And Posture, Tips For An Effective Presentation.

Text Book:
 Vikram Bisen and Priya, “Business Communication”, New Age International Publishers.
 B. M. Shaikh, “Business Communication”, Vision Publication.
 Urmila Rai and S. M. Rai, “Business Communications”, Himalaya Publication House.

Reference Books:
 Asha Kaul, “Effective Business Communications”, PHI Learning private Ltd.
 Dr. Anjali P. Kalkar,” Business Communications”, Success Publications.

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SEMESTER-II

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB203T /

FUNDAMENTALS OF MARKETING

COURSE OUTCOMES:
1. Comprehend basic marketing concepts.
2. Understand marketing Insights on application of basic marketing concepts.
3. Able to Apply and develop Marketing Strategies.
4. To know about various channels function in the environment.
5. Develop skills to understand the digital aspect of marketing.

UNIT 1: INTRODUCTION TO MARKETING MANAGEMENT

Concepts, scope, Marketing Management Philosophies. Role and Functions of marketing manager.

UNIT 2: TYPES OF MARKETING

Tele Marketing, E-Marketing-Service Marketing, Rural Marketing-feature & importance suggestion for
improvement of Rural Marketing, Marketing Planning & strategies.

UNIT 3: MARKETING MIX & SEGMENTATION

Marketing Mix: Meaning, Scope, Utility, Product mix, Product concept, Product life Cycle, Product
Simplifications, Decertification Elements Price mix – factors, Methods, Importance.
Market Segmentation: Meaning, Definition, Different ways to Segmentation, Essential of effective Market
Segmentation
UNIT 4: MARKETING CHANNELS & PROMOTIONS
Nature, concept & Role of Marketing Channels, Functions of Marketing Channels, Factors influencing channels,
Elements of Promotion Mix, Sales Promotion System. Recent Trends in Promotion Sale. Advertising, Role of
Advertising, Advertising Media.
UNIT 5: MARKETING INFORMATION SYSTEM & MARKETING RESEARCH
Concept & components of a Marketing Information System;
Marketing Research: Meaning & scope – marketing research procedure – types & techniques of Marketing Research
–Managements use of Marketing Research.

Text Books:
1. Kotler, Keller, Kevin. Marketing Management: A South Asian
Perspective.15/e, Pearson Education,2016.
2. Ramaswamy V. S. &Namakumari S Marketing Management. 6/e, Sage Publication India.
3. Tapan Panda. Marketing Management, 5/e, Excel Publication, 2007.
4. Dr. Premvir Kapoor, Khanna. Principles & Practices of Management. Publishing House,
Delhi.
Reference Books:
1. Ramaswamy, V. S., &Namakumari, S. (2002). Marketing Management: Planning,
Implementation and Control: Global Perspective Indian Context. 3rd Edition.
McMillan Publication.

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 Commerce & Management United University

COURSE CODE & NAME: CMUCBB204T / INTRODUCTION

OF HUMAN RESOURCE MANAGEMENT

COURSE OUTCOMES:

1. Define and describe the concepts of Human Resource Management.

2. Understand the concept of HRP, Recruitment and Selection.
3. Demonstrate and compare various Training techniques and analyze the ways to improve
self-motivation.
4. Create a stress-free environment for enhancing productivity.
5. To know about various performance appraisal techniques.

UNIT 1: The Strategic Role of HRM Nature, scope, objectives, importance and functions, Human resource as an asset
in organization, Evolution of the concept of HRM, Human resource management in India

UNIT 2: Job Analysis & Design - Job Analysis – Meaning, Uses, Process and methods of collecting data for job
analysis, Competency approach to job analysis, Job Description, Job Specifications & Role Analysis, Factors affecting
Job Design, Techniques of Job Design, Cases and Exercises in understanding Job Analysis.

UNIT 3: Human Resources Planning & Recruitment Policy - Human Resources Planning; Need for Human Resources
Planning; Process of Human Resources Planning; Human Resource Planning System; Responsibility for Human
Resource Planning.

UNIT 4: Selection, Induction & Placement - Selection Process, New tools /Methods of selection – Interviews, Tests
and assessment of effectiveness of selection tools. Employee Growth & Development Training - Introduction of
Training; Objectives and Importance of Training; Training Needs Identification.

UNIT 5: Performance Appraisal - Nature, Objectives, limitations–various methods – Modern & Traditional, Multiple
Person Evaluation Methods; Performance Tests & Field Review Techniques; Appraisal, Praise and Recognition;
Rewards and Incentives; Promotions

Text Books:
1. A Recommended Text Book of Human Resource Management – C. B.
Mamoria & S. V. Gankar. Publication - Himalaya Publishing House
Reference Books:
1. Personnel and human Resource [Link] & cases, P Subba Rao,
Publication Himalaya Publishing House
2. Human resource Management – P. Jyothi, Publication – Oxford University Press.
3. Human Resource Management , Ninth Edition, [Link] Mondy, Robert M,
Noe, Publication Pearson Education

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 Commerce & Management United University

COURSE CODE & NAME: CMUCBB201T / BUSINESS

ORGANISATION
COURSE OUTCOMES:
1. Differentiate between different types of business ownership.
2. Explain and apply important aspects of business enterprise promotion and management.
3. Identify and discuss the numerous aspects that go into growing a firm in a varied setting.
4. Evaluate the impact of various factors on plant location and the distinction between
mass customization and production.
5. Assess the importance of the corporate climate and mergers and acquisitions.

UNIT 1: CONCEPTS AND NATURE

Concepts and nature of Business Organization, Business motives, Spectrum of Business – Industry, Trade and
Commerce, Two sector classification - Manufacturing and Service sectors. Forms of business organization,
Social responsibility and Ethics

UNIT 2: BUSINESS ENTERPRISE

Promotion of a Company, Functions of Promoter, Public Enterprises& its types, Emerging opportunities in
business, Networking marketing, franchising, Business process Outsourcing. Entrepreneurial opportunities in
contemporary business environment; Process of setting up a business enterprise.

UNIT 3: BUSINESS IDEA

Ways to generate business idea, Idea assessment and business development process, SWOT analysis, Role of
creativity and innovation, Stages of creativity, Feasibility Study, Business policy: types and elements.
UNIT 4: SMALL SCALE INDUSTRY
Small scale industry & its types, Plant location decisions. Factors affecting plant location decisions, Plant Lay out,
Mass customization, logistics management.

UNIT 5: BUSINESS COMBINATION

Business Combination Meaning, Causes, Objectives, Types and Forms, Mergers, Takeovers and Acquisitions

Text Book:
1. Tulsian and Pandey, Business organization and Management, Pearson Education

Reference Book:
2. T N Chambray, Business organization and Management, Sun India publications
3. Allen L.A. Management and Organisation. Mcgraw Hill, New York.
4. Gupta, C.B. Modern Business Organisation. Tata Mcgraw Hill, New Delhi
5. Lele, R.K. and J.P. Mahajan. Business Organisation. Pitamber Publishing, New Delhi.
6. Mishra, N. Modern Business Organisation. SahityaBhawan. New Delhi

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 Commerce & Management United University

COURSE CODE & NAME: CMUCBB202T / FINANCIAL

ACCOUNTING

COURSE OUTCOMES:
1. Understand and perceive the development of accounting and purpose of maintaining records.
2. Prepare financial statements of sole proprietor and explain the meaning of certain key terms.
3. Compute depreciation according to different methods of providing depreciation.
4. Preparation of Partnership accounts.
5. Understand and make appropriate accounting entries regarding issue and forfeiture of shares.
UNIT 1: INTRODUCTION OF ACCOUNTING
Meaning and concepts of financial accounting, users of accounting information, fundamental books of accounting,
accounting cycle, journal entries, ledger, cash book: three column.

UNIT 2: TRIAL BALANCE

Need, importance, limitations. Preparation of trading and P & L Account and balance sheet with simple adjustments.
UNIT 3: RECTIFICATION &DEPRECIATION
Rectification of errors, Depreciation: concept, rationale and methods of charging depreciation.

UNIT 4: PARTNERSHIP
Meaning, Admission, Retirement and Death of a partner (Simple Problems).

UNIT 5: INTRODUCTION TO JOINT STOCK COMPANY

Introduction to Joint Stock Company, Shares, Share Capital, Accounting Entries, Under Subscription,
Oversubscription, Calls in Advance, Calls in Arrears, Issue of Share at Premium, Issue of Share at Discount,
Forfeiture of Shares, Re-issue of Shares (Simple Problems).

Text Books:
1. R.L Gupta & V.K Gupta -Advanced Accounting – Sultan Chand – New Delhi 2015.
2. Maheshwari S.N & Maheshwari S. K, An Introduction to Accountancy, Vikas Publication.
3. Shukla & Grewal -Advanced Accounting - S Chand – New Delhi
4. Jain &Narang , “Advanced accounts”, Sultan Chand & Sons 2010.
5. Dhamija - Financial Accounting for Managers: (Prentice Hall, 2nd Edition).
Reference Books:
1. Narayan swami - Financial Accounting: A Managerial Perspective (PHI, 5th Ed.)
2. Dhanesh Khatri- Financial Accounting (TMH,2015)
3. Ambrish Gupta - Financial Accounting: A Managerial Perspective (Prentice Hall, 4th Edition)
4. Ramchandran & Kakani - Financial Accounting for Management (TMH, 2nd Edition).
5. Mukherjee - Financial Accounting for Management (TMH, 2nd Edition).

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 Commerce & Management United University

COURSE CODE & NAME: CMUCBB205T / BUSINESS

STATISTICS

COURSE OUTCOMES:
1. Distinguish among different scales of measurement and their implications for solving problems
Calculate measures of central tendency and variation.
2. Distinguish among different scales of measurement and their implications for solving problem
3. Use simple/multiple regression models to analyze the underlying relationships between the
variables.
4. Measure changes in the magnitude of a group of related variables through index number.
5. Basic probability concepts and probability distributions as an aid to business decision making
UNIT 1: INTRODUCTION OF STATISTICS
Introduction of statistics, Types of statistical methods, Importance, S c o p e and limitations, Data classification,
Tabulation and representation, Concept and method of Sampling
Measures of Central Tendency: Arithmetic Mean, Geometric Mean, Harmonic Mean and Weighted Average, Median
and Mode

UNIT 2: MEASURES OF DISPERSION, SKEWNESS, & CORRELATION

Measures of Dispersion: Range, Average Deviations, Standard Deviation, Combined Standard Deviation and the
Coefficient of Variation
Skewness: Concept test and measurements
Correlation Analysis: Rank Method & Karl Pearson's Coefficient of Correlation and Properties of Correlation,

UNIT 3: REGRESSION &TIME SERIES ANALYSIS

Fitting of a Regression Line and Interpretation of Results, Properties of Regression, Time Series Concept, Additive and
Multiplicative models, Components of time series, Least Square method

UNIT 4: INDEX NUMBERS

Meaning, Types of index numbers, Uses of index numbers, Construction of Price, Quantity and Volume indices, Fixed
base and Chain base methods.

UNIT 5: PROBABILITY
Probability Theory & Distribution Probability: Theory of Probability, Addition and Multiplication Law

Text Books:
1. DN Elhance – Fundamental of statistics ,5th ed, Kitab Mahal
2. JK Sharma --Business Statistics,4th ed, Pearson
3. Newbold, Carlson, Thorne – Statistics for Business and Economics, 6th ed. Pearson.
Reference Books:
1. Chandrasekaran & Umaparvathi-Statistics for Managers, 1st edition, PHI Learning
2. S. C. Gupta – Fundamentals of Statistics, Himalaya Publishing

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Commerce & Management United University

COURSE CODE & NAME: PTSPPBB21T / PROFESSIONAL

PROFICIENCY

COURSE OUTCOMES:
1. Attain reasonable fluency in the Language and able to read and write correct English.
2. Become industry ready in terms of performing their job.
3. Apply their communication skill for negotiation and persuasion.

UNIT 1: HARD SKILLS: Hard skill includes Basic Grammar, Vocabulary, Articles, Tenses, Construction of
Sentences and Reading Comprehension etc.
UNIT 2: COMMUNICATION SKILL
Efforts should be made to overcome the initial hesitation of speaking English of students and hence improve
their fluency in English. Suggested methods include:
Follow only English language in the class.
Class should be interactive and students should always be engaged in some kind of conversation.
Group Discussion, Interview Practices and Presentation Skills
Each student should speak 10 minutes, 2-5 times in 2nd semester on topics of his choice selected from Social,
Environmental, Sports, Business and Economics, Medicines and Health Care, Science and Technology, Politics,
World Affairs and Religion etc.
In the above process students should be regulated towards better Vocabulary and Pronunciation.

UNIT 3: QUANTITATVIE APPTITUDE

Ratio and proportion, Partnership., Problem on Ages., Syllogism, Statement Assumption., Statement Conclusion.,
Reading Comprehension.

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Commerce & Management United University

SEMESTER-III

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB301T / PRODUCTION

AND OPERATIONS MANAGEMENT

COURSE OUTCOMES:
1. Comprehend the principles of production management and how they are influenced by various factors.
2. To employ a variety of manufacturing methods as well as product fundamentals.
3. To streamline the multiple operations associated with production
4. To use a range of inventory, control, safety, and security management model
5. Develop supply and logistics, as well as distribution and administration networks.

UNIT 1: Introduction
Meaning, Nature and Scope of Production Management; Plant Location: Importance and Factors responsible
for Plant Location Decision; Classification or Types of Production System: Job Shop Production, Batch
Intermittent Production, Continuous Production and Cellular Production; Plant Layout: Definition, Objectives
and Types, Factors influencing Plant Layout
UNIT 2: Product Design and Product Development
Definition of Product Design, Factors affecting Product Design, Product Policy of an Organization; Product
Development: Meaning of Product Development, Relationship between research, development and design,
Stages of Product Development, Techniques or Tools of Product Development, Factors responsible for
Product Development

UNIT 3: Production Planning and Control

Meaning, Nature, Objectives, Functions, Importance and Problems of Production Planning and Control,
Production Procedure, Factors determining Production Planning and Control, Techniques or Tools of
Production Planning and Control.

UNIT 4: Productivity and Ergonomics

Productivity: Concept and Definition of Productivity, Importance of Productivity, Measurement of
Productivity and Productivity Measurement Models, Techniques of Productivity Improvement, Factors
influencing Productivity. Ergonomics: Introduction and Definition of Ergonomics, Objectives of Ergonomics,
Components of Ergonomics.

UNIT 5: Quality Management

Six Sigma; Kaizen; Just-in-Time (JIT); Quality Circle (QC); Total Quality Management (TQM); ISO 9000:
Introduction and Meaning, ISO Standards for Quality System, Factors for selecting an ISO Model, Clauses in
ISO, Essential Steps in implementing an ISO.

Text Book:
1. Production And Operations Management, P. Ramamurthy, New Age International

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Commerce & Management United University

Reference Book:
1. Chary SN, Production, and Operations Management- Concepts, Methods and Strategy, PHI New Delhi 2005
2. Buffa. ES, Modern Production Management; John Willey, New York 1993
3. Everett E. Adam and Ronald J Ebert, Production and Operation Management: Concepts,
Models & Behaviour, PHI New Delhi
4. Richard B Chase, Ravi Shankar, F.R. Jacobs, N.J. Aquilano, Operations and Supply Management
TMH, Delhi
5. William J Stevenson, Operation Management, TMH, New Delhi200
6. Bedi, K. (2014). Production and Operations Management (3rd ed.). Oxford University Press, New Delhi.

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 Commerce & Management United University

COURSE CODE & NAME: CMUCBB302T / OPERATION RESEARCH

COURSE OUTCOMES:
1. Understand the essential ideas in the process of Training & Development.
2. Convert the problem into a mathematical model.
3. Understand variety of problems such as assignment, transportation, travelling salesman etc.
4. Solve the problems using linear programming approach.
5. Understand different queuing situations and find the optimal solutions using models

UNIT 1: Introduction
Definition and scope of operations research (OR), OR model, solving the OR model, art of modeling, phases of OR
study.
Linear Programming: Two variable Linear Programming model and Graphical method of
solution, Simplex method, Dual Simplex method, special cases of Linear Programming, duality, sensitivity
analysis.

UNIT 2: Transportation Problems:

Types of transportation problems, mathematical models, transportation algorithms,
Assignment: Allocation and assignment problems and models, processing of job through machines.

UNIT 3: Network Techniques:

Shortest path model, minimum spanning Tree Problem, Max-Flow problem and Min-cost
problem. Project Management: Phases of project management, guidelines for network construction, CPM and
PERT.

UNIT 4: Theory of Games:

Rectangular games, Minima theorem, graphical solution of 2 x n or m x 2 games, game with mixed strategies,
reduction to linear programming model.
Quality Systems: Elements of Queuing model, generalized poisson queuing model, single server models.
UNIT 5: Inventory Control
Models of inventory, operation of inventory system, quantity discount. Replacement, Replacement models:
Equipments that deteriorate with time, equipment that fail with time.

Text Books
1. R. Panneer Seevam, “Operations Research” PHI Learning, 2008.
Reference Books
1. Hamdy H. Taha, “Operations Research-An Introduction” Pearson Education,2003.
2. [Link], “Total Quality Management” New Age International, 2008.
3. Wayne L. Winston,”Operations Research” Thomson Learning, 2003.

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB303T / BUSINESS ETHICS AND

CORPORATE GOVERNANCE
COURSE OUTCOMES:
1. Explain why the quality of corporate governance is relevant to capital formation;
2. Discuss the moral and social responsibility dimensions of corporate governance;
3. Examine and compare several corporate governance models from around the world.
4. Describe why systematic failure of corporate governance can lead to spreading of failure from
individual firms to entire markets or economies
5. Discuss and evaluate the various corporate governance models from across the globe.

UNIT 1: INTRODUCTION TO BUSINESS ETHICS

What is Business Ethics; Roots of Unethical Behavior; Business Ethics and Social Responsibility;
The Role Of Ethics in Business; Ethical Theories; Ethical Issues, Making Decisions About Ethical Issues; improving
Ethical Behavior in Business.

UNIT 2: SOCIAL RESPONSIBILITY

Social Responsibility Issues; How Corporate Observe Ethics In their Organizations; Corporate Governance Ethics;
Characteristics of an Ethical Organization.

UNIT 3: EVOLUTION OF CORPORATE GOVERNANCE

Meaning of Corporate Governance; Corporate Governance systems; Obligations to stakeholders; Principles of corporate
governance; history of corporate governance; corporate governance models The Anglo-Saxon Model- Regulatory
framework on corporate governance in India; The Japanese Model of Corporate Governance, Key Players in the
Japanese Model; German model of corporate governance.

UNIT 4: ROLE OF BOD AND RIGHTS AND PRIVILIGES OF SHAREHOLDERS

Board of Directors: Corporate Management Structure; Kinds of Directors; Directors Appointment; Effectiveness of the
Board of Directors; Duties and Responsibilities of Directors; Qualification and Disqualification of Directors; Liabilities
of Directors; Role of Directors; Rights & Privileges of Shareholders: Recommendations relating to shareholders;
Responsibilities of Shareholders; Guidelines for Investors/Shareholder.

UNIT 5: ROLE OF GOVERNMENT IN CORPORATE GOVERNANCE

Government Interference in Market Economies; Different Roles of Government in the Economy; Forms of Government
Regulation; The Scope of Government’s Relations with Business.

Text Book:
1. Fernando, A.C. (2011). Corporate Governance: Principles, Policies and Practices. Pearson Education.
Reference Book:
1. S.S. Iyer - Managing for Value (New Age International Publishers, 2002)

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB304T / MACRO ECONOMICS

COURSE OUTCOMES:
1. Understand GDP by income, value added, and expenditure approach.
2. Understand basic concept of budget deficit and source of financing.
3. Understand the sources of economic growth in long-run including government policies to raise
living standard and analyze the income determination.
4. Understand the basic concepts of consumption, saving, investment in closed and open economy
5. Understand the role of financial markets in economy, analyze the effects of economic.
UNIT 1: INTRODUCTION TO MACROECONOMICS
Macroeconomics – Scope and Concepts, Nature, Importance, Limitations of Macroeconomics, Difference between
Micro and Macro Economics,

UNIT 2: RELATED CONCEPT OF MACROECONOMICS

National Income Accounting - Concepts and Measurement of GDP, GNP, NNP & NI, Circular flow of income –
Real and Nominal GDP

UNIT 3: MACRO MARKET ANALYSIS

Theory of full employment and income Classical, Modern (Keynesian)approach, Consumption function,
Relationship between Saving and consumption, Savings and Investment function, Concept of Marginal efficiency of
Capital and marginal efficiency of investment, Concept of Multipliers.

UNIT 4: MONEY AND INFLATION

Meaning and Functions of Money, Advantage and Disadvantage of Money, Concept of demand for and supply of
money, Quantity theory of money and Keynesian theory of Demand for money, Inflation, Deflation &Stagflation

UNIT 5: BANKING AND BALANCE OF PAYMENTS

Balance of Payments: Concept, Balance of Trade, Difference between Balance of Payment and Balance of Trade,
Composition of Balance of Payments, Banking-Definition and Functions of Banks, Methods of Credit Creation,
Types of Banks, Central Banking- Role and Functions in Developing Economy, RBI.
Text Book:
1. [Link], Nordhaus , Economics ,Tata McGraw Hill,
2. D. N. Dwivedi, Macro Economics, Tata McGrew Hill, New Delhi

Reference Book:
3. Deepshree; ―Macro Economics‖, ANE Books Pvt. Ltd., New Delhi
4. Branson, William H.; ―Macro Economics- Theory and Policy‖, Harper Collins
5. Ahuja H.L., Macro Economics: Theory and Policy, S. Chand & Co. Ltd. New Delhi
6. Shapiro, E., Macro Economic Analysis, Galgotia Publications, New Delhi

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Commerce & Management United University

COURSE CODE & NAME: CMUCMM307T / I.T. TOOLS IN

BUSINESS
COURSE OUTCOMES:
1. Describe the usage of computers and why computers are essential components in business and
society
2. Utilize the Internet Web resources and evaluate on-line e-business system
3. Solve common business problems using appropriate Information Technology applications and
systems
4. Identify categories of programs, system software and applications. Organize and work with
files and folders.
UNIT 1: DATA REPRESENTATION
Binary Number system conversion of binary to decimal and vice-versa, binary Arithmetic, Introduction to
Boolean Algebra, Computer Codes, BCD, ACII, DBCDIC Unicode, and Parity codes, Evolutionary Software
Process Models. The Incremental Model and spiral model, Problem Analysis, Flow charts, symbols used in
flowcharts, coding and testing. Software testing techniques, white Box testing, Basis, Path testing.
Programming languages: Introduction, machine language, assembly language, High level language. Language
translators, Compilers assemblers, interpreters’ editors, Programming in C++
Measures Metrics and indicators in Software Engineering. User interface Design in Software Engineering.

UNIT 2: INTRODUCTION TO HTML

Applying Bold, Italic, underline, Strikethrough, overlie, marquee, images, Hyperlinks, Textbooks, Buttons,
Checkboxes, Radio Buttons, ordered and Unordered List, Tables, FRAMESET, LEGEND. Decision making in
MIS: Overviews of System, analysis & design, system development life cycle. Concepts & model, requirement
and recognition structured & unstructured decision. Information requirement for decision making strategies
under different condition synonymous decision making models foundation of information system

UNIT 3: SYSTEM DESIGN & IMPLEMENTATION

Overview of logical of input output & control process & interface design, database design, implementation.
Data Base Management – Management corporate data, data resources, data independence, consistency, security
& integrity data base models, advantages & disadvantages of DBMS.

Text Books:
1. Raja Raman. Fundamentals of Computers. Prentice Hall publication
2. Nortan, P. Introduction to computers. New Delhi:Tata McGraw Hill.
3. Sinha, P. K., & Sinha, P. Computer fundamentals.
Reference Books:
1. P.K Sinha. Computer Fundamentals Concepts, Systems & Applications, New Delhi: BPB Publications
2. Singh, V. Simplified MS-Office 2007. New Delhi: Computech Publications Ltd. Ait Johri, Business
Application Software , Himalaya Publication House.

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 Commerce & Management United University

COURSE CODE & NAME: PTSPPBB30T / PPROFESSIONAL

PROFICIENCY

COURSE OUTCOMES:

1. After completion of the course student will be able to:

2. Better represent himself/herself in terms of communication skills.
3. Get ready for Industries /corporate and other Public and Private Sector jobs.
4. Develop aptitude required for jobs.

UNIT 1: HARD SKILLS

Hard skills include Basic Grammar; Tenses, Article, Conjunction, Preposition, Subject verb agreement,
Construction of Sentences and Reading Comprehension, Listening skill practice, etc.

UNIT 2: COMMUNICATION SKILL

 Class should be interactive and students should always be engaged in some kind of conversation, group
discussions, debate etc.
 Each student should speak 10 minutes, 2-5 times on topics of his choice selected from Social,
Environmental, Sports, Business and Economics, Medicines and Health Care, Science and Technology,
Politics, World Affairs and Religion etc.
In the above process students should be regulated towards better vocabulary, Pronunciation, tone, modulation and
expression.

UNIT 3: QUANTITATIVE APTITUDE & REASONING ABILITY:

Average, Ratio and Proportion, Direction and Distance, Dice, Blood relation, Order and Ranking

Text Books:
1. The SWOT Analysis – Lawrence G Fine
2. Goal setting: How to create an action plan and achieve your goals – M.S. Dobson Business
communication with writing Improvemnt Exercises – Phyllis Davis Hemphill, Donald W.
McCormick, Prentice Hall Publications.
3. R.S. Agrawal, m tyra quicker maths

Reference Books:
1. Personality Development by Rajiv Mishra-2014 Edition
2. Facing the corporate Interviews By S. Hundiwala, Arihant Publications

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 Commerce & Management United University

COURSE CODE & NAME: CMUCBB306P / ACCOUNTING WITH

TALLY

COURSE OUTCOMES:
1. Record transactions necessary by creating and maintaining vouchers, masters and generating reports.
2. Demonstrate knowledge in assisting business to manage all the major accounting operations.
3. Students will be imparted theoretical and working knowledge of GST.

UNIT 1: ACCOUNTING MODULE

Basic of Accounts Management; Receivables and Payable Management; Cost Centre and Cost Category
Concept; Interest calculation; Tax Deduction at Source; Banking Features

UNIT 2: INVENTORY MODULE

Basics of Inventory Management; Multiple Go-down concept; Goods & Service Tax; Batch- wise details; Price
level and Price list;

UNIT 3: OTHER MODULE

Budget and controls; Security Control System

Text Books:
1. The Simplest Book for Learning Tally prime by Nadhani Asok K.

Reference Books:
1. Tally Prime : Latest Book by Vinod S. Dubey
2. Tally Prime Book (Advanced Usage) by Sanjay Satpathy
3. Official Guide to Financial Accounting Using Tally. Erp 9 With GST by Tally
Education, BPB Publications

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Commerce & Management United University

SEMESTER-IV

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB401T / FUNDAMENTAL OF

BUSINESS RESEARCH
COURSE OUTCOMES:
1. Understand the concepts and basics for various types of
research.
2. Use appropriate research methods.
3. Use appropriate sampling strategies and understanding applicable scaling and measuring
methodologies.
4. conduct the research by combining diverse coding, editing, tabulation, and analysis
approaches.
5. Analyze statistical data, including hypothesis testing.

UNIT 1: INTRODUCTION OF RESEARCH CONCEPTS

Meaning, objectives and types of Research, Research Process, Importance of Research. Criteria of Research,
Research and Scientific Method

UNIT 2: RESEARCH DESIGN

Research Design – Definition, Need, Significance, and Classification, Features of a Good Design, Types of
Research Design
UNIT 3: MEASUREMENT AND SCALING TECHNIQUES
Measurement and Scaling Techniques - Errors in Measurement, Tests of Sound Measurement; Scaling and Scale
Construction Techniques
Sampling- Introduction, Sampling, Complete Enumeration or Census, Types of Sampling, Sampling Errors;
Sampling Design - Steps in Sample Design, Sampling Distributions, and Central Limit Theorem.

UNIT 4: DATA ANALYSIS

Types of data; Collection of Primary Data, Observation Method, Interview Method, Data collection through
Questionnaire, Difference between Questionnaire and Schedule, Collection of Secondary data. Basic Quantitative
techniques: Frequency Table, Cross Tabulation, Mean, Median and Mode, Dispersion, Standard Deviation,
Properties and Application of Normal Distribution.

UNIT 5: HYPOTHESIS TESTING & REPORT WRITING

Testing of Hypothesis, Process of Hypothesis Testing, Type I and II error. Level of significance, confidence
interval. Interpretation of Data, Report Writing, Referencing Styles, Research Ethics.

Recommended Text Books:

1. Zikmund, W. G., Business Research Method, Cengage Learning. New Delhi.
2. Beri, G. C., Marketing Research, Tata McGraw-Hill Publication. New Delhi.
3. Bhattacharyya, D. K., Research Methodology, Excel Book Publication. New Delhi.
4. Kothari, C. R., Research Methodology, New Age International Publication. New Delhi.
5. Hair, J.F. et al, Multivariate Data Analysis, Prentice Hall

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Commerce & Management United University

Recommended Reference Books:

1. Deepak Chawla, Neena Sondhi. Research Methodology, Vikas Publication
2. Naval Bajpai. Business Research Methods,, Pearson Education
3. Donald Cooper & Pamela Schindler. Business Research Methods. TMGH, 9th Edition.
4. Alan Bryman & Emma Bell. Business Research Methods Oxford University Press, 2nd Edition

41
 Commerce & Management United University

COURSE CODE & NAME: CMUCBB402T / BUSINESS ENVIRONMENT

COURSE OUTCOMES:
1. Compare different tax regimes in different time periods after completing the
course.
2. To assess the national income and the factors that influence it.
3. distinguish between many kinds of business cycles and environments.
4. Choose the optimum business structure model for business activity persuasion.
5. Demonstrate a thorough understanding of the functional aspects of the business environment.

UNIT 1: INTRODUCTION TO BUSINESS ENVIRONMENT

Introduction to Business Environment: Definition, nature, scope and importance of Business Environment, Economic
System: Capitalist, Socialist and Mixed Economy, Role of Government in Economic Development of country, Global
economy.

UNIT 2: BUSINESS POLICY & REFORMS

Overview of: Monetary policy, fiscal policy, industrial policy, Industrial development, PPP Model, Advancement of
Technology in Business, Indian Economy and reforms since 1991, Current economic policies and its impact- Case
study methods.

UNIT 3: BUDGET AND TAX STRUCTURE

Overview of : legal aspect of business environment, concepts of direct and indirect taxes, Tax reforms- VAT, GST,
Legal Framework: BIFR,FERA,FEMA and Consumer Protection Act 1986, RTI Act , Corporate Governance and
Business Ethics. Impact NEP on Tax Structure in India.
UNIT 4: BUSINESS CYCLES & INFLATION
Business Cycles: Introduction, phases of Business Cycles, Changing Business cycles. National income, Measurement
of National Income, GDP, [Link] and GNP, Inflation: An introduction, types of inflation, measurement of
inflation, Changes in Inflation during Covid19.
UNIT 5: GLOBAL PERSPECTIVE OF BUSINESS
Globalization: Meaning, Importance and Impact, Evolution of GATT, WTO agreements and implications, World
Bank, IMF and its role in global scenario, Multinational companies and their growing power, Case studies -Global
Recession and new business environment.

Text Book:
1. Justin Paul, Business Environment: Tata McGraw Hill publishing

Reference Books:
1. K. Aswathappa , Essentials of Business Environment , Himalaya publishing House
2. Shaikh saleem, Business Environment, Pearson Publication

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 Commerce & Management United University

COURSE CODE & NAME: CMUCBB403T / ENTREPRENEURIAL

DEVELOPMENT
COURSE OUTCOMES:
1. The fundamentals of international business.
2. To understand the complexity of business proposals and why certain business concepts fail.
3. To uncover the procedures needed in starting an MSME.
4. The various government policies and their relevance in an entrepreneurial setup.
5. Identify prospective funding sources for enterprises and assess the role of financial institutions and
government programs in encouraging entrepreneurship.

UNIT 1: ENTREPRENEURSHIP: AN OVERVIEW

Definition, concept of entrepreneurship, classification of entrepreneurship, socioeconomic impact of entrepreneurship.
Nature and importance of entrepreneurs, Entrepreneurs Vs Professional managers.

UNIT 2: THEORIES OF ENTREPRENEURSHIP

Theories of Entrepreneurship, Myths about Entrepreneurship, Entrepreneurial Traits and Motivation, Role of
Entrepreneurship in economic development. Types of Entrepreneurs. Barriers in the way of Entrepreneurship.
Entrepreneurship Development (ED) Cycle.

UNIT 3: CREATIVITY
Creativity and Business Ideas, Blocks to creativity. Business Plans and reasons of failure of business plans. Micro-
Small-Medium (MSME) Enterprise – Definition – Characteristics- Objectives- Advantages- Disadvantages-Role in
developing countries, Problems- steps for starting- – Government Policies.

UNIT 4: ENTREPRENEURSHIP DEVELOPMENT PROGRAMME

EDP in India – Phases of Entrepreneurial programs – Government Policies- Administrative Frame work – Policy
instruments – Statutory Boards – Industrial Estates –Industrial clusters – Incentives and subsidies – Advantages -
Needs & Problems – Promotional agencies. Business Incubators& Start-ups.

UNIT 5: ENTREPRENEURSHIP AND FINANCES

Financing Options - Bridge capital, Seed capital assistance, Margin money scheme, Industrial Sickness, Causes-
Remedies- An overview on the roles of institutions/schemes in entrepreneurial development- SIDBI, Commercial
Banks. Other financing options- venture capital, lease funding,
Angel Investors. Revival, Exit and End to a venture

Text Book:
1. Khanka,S S, Entrepreneurial Development, [Link] & Co.,New Delhi.

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 Commerce & Management United University

Reference Book:
1. Entrepreneurship – P.C. Shejwalkar – Ameya Prakashan
2. Dynamics of Entrepreneurial Development & Management – Mr. Vasant Desai – Himalaya
Publication.
3. Entrepreneurship Development – Prepared by – Colombo Plan Staff College for Technical
Education – Manila – TATA MC-Graw Hill
4. Kumar,Arya(2018), “Entrepreneurship”, Pearson, New [Link],[Link] (2015),
“Entrepreneurial Development”, Vikas Publishing,

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB404T / BUSINESS LAW

COURSE OUTCOMES:
1. Understand and apply the concepts of Indian Contract Act in business dealings.
2. Understand the rule of partnership as per the Partnership Act, analyze the problems of partnership firm.
3. To evaluate the method for registration of a partnership firm.
4. Understand the need of sale of goods act, apply its laws for conduction of smooth business and analyze
the legal issues to solve disputes.
5. Understand the basic principles of laws related with the IT sector and analyze the issues for dispute
solving machinery.

UNIT 1: OVERVIEW OF CONTRACT & CONTRACT LAW

Definition & nature of contract, essentials elements of valid contract, Offer: definition & essentials, Acceptance:
definition & essentials, Consideration: definition & essentials, doctrine of privatize, Capacity to contract and free
consent, Legality of object. Types of contract, Performance and discharge of contracts. Law of Agency: Essentials,
kinds of agents, rights and duties of agent and principal, creation of agency, termination of agency.
UNIT 2: PARTNERSHIP ACT
Partnership Act: Essentials of partnership, Rights and duties of partner, types of partners. Dissolution of
partnership. Sale of Goods Act 1930: Sale and Agreement to sell, Conditions and Warrantees, Transfer of
property, Finder of goods, Performance of contract of sale, Rights of an unpaid seller.

UNIT 3: THE COMPANIES ACT

Definition, Formation, Memorandum of Association, Articles of Association, Prospectus, Share capital,
Debentures, Winding up. Auditor: appointment, rights, & liabilities. Modes of winding Up of a Company. The
Companies Act 2013,
Miscellaneous provision: Books of accounts, registers: online filing of documents, dividend provisions, national
company law tribunal (NCLT): Special courts.

UNIT 4: NEGOTIABLE INSTRUMENTS ACT

Nature and characteristics of Negotiable instruments, Kinds of negotiable instruments, parties to negotiable
instruments, Negotiation, presentment, discharge and dishonor of negotiable instruments. Negotiable Instruments
Act 1881. Banking Regulation Act-1949-Control over Management, Prohibition of certain activities in relation to
banking companies, suspension of business and winding up of banking companies.
UNIT 5: INFORMATION TECHNOLOGY ACT & THE PATENTS ACT
Information Technology Act 2000: Object and Scope of the IT Act, digital signature- digital signature certificate,
electronic Governance, Electronic records, certifying authorities, penalty and adjudication. The Patents Act, 2002:
Application for patent, grant of patent, rights of patentee, what inventions which are not patentable, compulsory
licenses, revocation of patents

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 Commerce & Management United University

Text Books:
1. M.C. Kuchal& Deepa Prakash. Business legislation for management. Vikas Publishing House Pvt. Ltd.
2. Ravinder kumar. Legal aspects of Business, Cengage learning.
3. Sathish B, Mathur. Business law, Mcgraw Hill.
4. Akhileshwar Pathak. Legal aspects of Business, Mcgraw Hill.

Text Books:
1. Tejpal Sheth. Business Laws, Pearson Education;
2. Deborah Brightman Farone. Best Practices in Law Firm Business Development and
Marketing, Practicing Law Institute.
3. Avtar Singh. Company Law. Eastern Book Company.
4. Bhushan, Bharat., Kapoor, N.D., Abbi, Rajni, Elements of Business Law. Sultan Chand & Sons Pvt. Ltd.
5. Legal Aspects of Business, [Link], Himalaya publishing house.

46
 Commerce & Management United University

COURSE CODE & NAME: CMUCBB405T / TIME AND STRESS

MANAGEMENT
COURSE OUTCOMES:
1. Analyze and apply time management techniques for the better performance.
2. Examine and evaluate type of stress and its source.
3. Apply time saving tips to increase the efficiency and will be able to cope with the stress.

UNIT 1: Introduction
Introduction to time management, Tracking your time: Building self-awareness through self-assessment,
Six time management strategies: Set goals, organize, plan ahead, maximize time, prioritize, eliminate
distractions, Setting goals, organizing, and planning ahead: Set goals, Implementing a goal framework,
Shift from tasks to results. Create daily to-do lists, schedule tasks, weekly plans, Time boxing-cross
between a calendar and a to-do list

UNIT 2: Introduction to stress:

Meaning, Definition, Eustress, Distress, Types of stress: Acute stress, Episodic Acute stress and chronic
stress, signs and Symptoms, Sources of stress: Psychological, Social, Environmental, Academic, Family
and Work stress

UNIT 3: Making the most of your time:

Time-saving tips, How to maximize time in meetings, Taking breaks. Prioritize: The Priority Matrix
(Steven Covey), Urgent versus important – key to prioritizing your time, Deal with distractions:
Procrastination, Avoiding distractions
Stress and Coping: Coping Mechanisms: Appraisal focused, Emotional focused and Problem focused,
Stress Reduction Techniques: Autogenic Training, Biofeedback, Relaxation, Yoga and Meditation

Text Books:

1. Time Management, Sudhir Dixit, Manjul Publishing House

2. The complete time management system, Christian Godefroy & John Clark, Piatkus
3. Stress management, Dababala swan, Notion Press

Reference Books:

1. Kottler, J. A. & Chen, D. D. (2011). Stress management and prevention: Applications to daily life (2nd Ed.).
London and New York: Routledge.
2. Brian Luke Seaward, (2022). Managing Stress. (10th Edition). Jones and Bartlett.
3. Time Management: The Brian Tracy Success Library , Manjul Publishing House

47
 Commerce & Management United University

COURSE CODE & NAME: PTSPPBB40T / Professional Proficiency

COURSE OUTCOMES:
1. Better represent himself/herself in interviews.
2. Write better CV and understand different Telephonic and video conferencing interview sills.
3. Develop aptitude required for jobs.

UNIT 1: Interview skills and presentations

This Unit will include some Value-added courses designed to enhance the standard of the students beyond those
levels specified in academic curriculum.

UNIT 2: Writing components on specific issues (Job application, managerial related, CV making etc.),
Telephonic and video conferencing interview

UNIT 3: Quantitative Aptitude & Reasoning Ability

Profit & Loss/Discount, Percentage, Statement Assumption, Mensuration, Non Verbal Reasoning, Time &
Work

Text Books:
1. The SWOT Analysis – Lawrence G Fine
2. R.S. Agrawal, m tyra quicker maths

Reference Books:
3. Personality Development by Rajiv Mishra-2014 Edition
4. Facing the corporate Interviews By S. Hundiwala, Arihant Publications
5. Paramount publication: reasoning

48
 Commerce & Management United University

COURSE CODE & NAME: CMUCBB406P / INTRODUCTION TO

SPSS
COURSE OUTCOMES:
1. To analyze large data using SPSS.
2. To comprehend the complex data through the statistical analysis test
3. To know the situation where they can be used.
UNIT 1: Understanding data
Introduction of quantitative research, questionnaire, formation of survey forms, creation of demographic
questions, understanding the types of data in statistics, - nominal, ordinal, scale Spss environment: getting
familiar with the interface, importing data from excel, exploratory data analysis, plotting several types of charts
data creation – -defining variables – creating a codebook in spss
UNIT 2: Descriptive statistics for two or more variables
Inferential statistics for the mean and the median, one-sample t-test, t-test and Mann Whitney u test, paired-
difference t-test & Wilcoxon signed-rank test
Creating and editing charts for two or more variables
Inferential statistics for categorical variables, One-sample binomial test, One-sample Chi-square, Chi- Squared Test
of Independence, Power Analysis for the mean, median, and proportion
UNIT 3: Analyzing data
Inferential Statistics for Association: Pearson Correlation, Chi-square Test of Independence – Inferential
Statistics for Comparing Means: One Sample t Test, Paired Samples T Test, Independent Samples T Test, One-
Way ANOVA.

Text Books:
1. Field, A. P. 2009. Discovering Statistics using SPSS (Introducing Statistical
Method). Oriental Press, Chennai, India.

Reference Books:
1. Agresti, A. and B. Findlay. 2008. Statistical Analysis for the Social Science. 4th Edition.
2. Prentice Hall, New Jersey George, D. 2011. SPSS for Windows Step-by-Step: A
Simple Guide and Reference 18.0
3. Update. Eleventh Edition. Allyn and Bacon, Boston, MA, USA.
4. Green, Samuel B. and Neil J. Salkind. 2010. Using SPSS for Windows and Macintosh:
5. Analysing and Understanding Data. Sixth Edition. Prentice Hall, New Yoik, USA
6. Ho, Robert. 2006. Handbook of Univariate and Multivariate Data Analysis and
7. Interpretation with SPSS. Chapman & Hall/CRC, New York, USA.
8. Kerr, Alistar W.; Howard, K. Hall; and Stephen A. Kozub. 2002. Doing Statistics with SPSS

49
Commerce & Management United University

SEMESTER-V

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB501T / INTERNATIONAL

BUSINESS MANAGEMENT
COURSE OUTCOMES:
1. Learn about the fundamentals of international business.
2. Understand the depth of international business as a subject of study.
3. Learn the relevant topics in the context of international business.
4. Outline the major business domains' roles in international trade.
5. Learn about the International Financial Institutions

UNIT 1: INTERNATIONAL BUSINESS: AN OVERVIEW

Evolution of International Business, Drivers of Globalization, Influences of International Business, Stages of
Internationalization, Differences between Domestic and International business, international business approaches,
advantages of international business.

UNIT 2: THEORIES OF INTERNATIONAL TRADE

Mercantilism, Theory of absolute cost advantage, Comparative cost advantage theory, Relative factor endowment
theory, Country similarity theory, Product life cycle theory.

UNIT 3: MODES OF ENTERING INTERNATIONAL BUSINESS

Modes of Entry, Exporting, licensing, franchising, contract manufacturing, management contracts, turnkey
projects, foreign direct investment, alliances like mergers and acquisitions, joint ventures. Foreign Direct
Investment – Factors Influencing FDI, Reasons for FDI, Costs and Benefits of FDI, Trends in FDI, Foreign
Direct Investment in India.

UNIT 4: INTERNATIONAL FINANCE, HR, PRODUCTION AND RELATED CONCEPTS

Introduction to International Financial Management, Balance of Trade and Balance of Payment, Determination of
Exchange Rate; Financial Markets and Instruments, Methods of Payment in International Trade, International
Production & Logistics Management
UNIT 5: INTERNATIONAL TRADE BLOCKS
World Trade Organization – General Agreement on Tariffs and Trade (GATT), Establishment of World Trade
Organization, The Uruguay Round Package: Organization Structure of the WTO, WTO – The Third Pillar in the
Global Business, International Financial Institutions and Liquidity – IMF, World Bank, International
Development Association, International Liquidity and SDR International Finance Cooperation.
NAFTA, ASEAN, SAARC, EU. International Institutions - WTO, GATT, IMF, Asian Development Bank and
World Bank. FEMA, FERA Acts.

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Commerce & Management United University

Text Book:
1. International Business-by John Daniels (TMH, 6th Ed.)

Reference Book:
1. Agarwal Raj - International Trade
2. Jaiswal Bimal - International Business (Himalaya Publication)
3. Hill C.W. - International Business (TMH, 5th Ed.)
4. Kumar R and Goel, International Business, (UDH Publications, edition 2013)
5. Cherunilam F - International Trade and Export Management (Himalaya, 2007)
6. Varshney R.L, Bhattacharya B - International Marketing Management (Sultan Chand & Sons, 9th
Ed.

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB 502T / INDIAN ECONOMY

COURSE OUTCOMES:
1. Understand the essential ideas in Managerial Economics pertinent to consumer, producer,
and wealth- owner, including concepts, theories, and rules of utility and indifference curve.
2. Understand and apply demand ideas and laws
3. Application of concept of production function and laws of production, various cost functions
and curves.

UNIT 1: Basic Issues in Economic Development, Concept and Measures of Development and
Underdevelopment; The concept of economic growth and development, India’s recent position in the world
economy (based on World Bank GNI per capita), Human Development- concept, the Human Development
Index – interpretation of indicator and value & rank of the indicator for India in the world context.

UNIT 2: Basic Features of the Indian Economy Composition of national income and occupational structure,
per capita income, inflation, unemployment, income distribution, poverty; India’s population demographics,
infant mortality rate, literacy rate, gender composition-female male ratio (issue of missing women) and age
structure- concept of demographic dividend.

UNIT 3: Policy Regimes, Growth, Development& Structural Change, Policies for Agricultural and Rural
Development (since Green Revolution till recently), Major Industrial policies under planning- Nehru-
Mahalanobis Model and Liberalization, Globalization and Privatization (LPG) model of industrial growth.
Evolution of Disinvestment policy of Government, Economic Reforms since 1991 – in banking sector
(Narasimham Committee report main suggestions), FDI, FPI entry in domestic sectors.

Text Books:
1. Mishra S K and Puri V. K. 2015, Indian Economy, Himalaya Publishing Co., Mumbai. 33rd edition.
2. Datt R. and Sundaram K.P.M., 2015, Indian Economy, S. Chand and Co., New Delhi. 71st edition.
3. Ghosh A. (Latest Edition), Indian Economy, World Press, Calcutta.
4. Ahluwalia I.J. & I.M.D. Little 1998, India’s Economic Reforms & Development: Essays for
Manmohan Singh, Oxford University Press, Delhi.
5. Kapila Raj and Kapila Uma 2001, India’s Economy in the 21st Century: Collection of Select
Articles, Academic Foundation, Ghaziabad.
Reference Books:
1. Patel, I.G. 1998 Economic Reforms and Global Change, Macmillan, Delhi.
2. Patnaik, Prabhat. Some Indian Debates on Planning. T. J. Byres (ed.). The IndianEconomy:
Major Debates since Independence, OUP.
3. Rangarajan, C. and N. Jadhav. Issues in Financial Sector Reform. BimalJalan. (ed). The Indian
Economy. Oxford University Press, New Delhi.
4. Tandon B.B. and Tandon K.K. 2015, Indian Economy, Tata McGraw Hill, New Delhi.

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Commerce & Management United University

COURSE CODE & NAME: PTSPPBB50T / PROFESSIONAL

PROFICIENCY
COURSE OUTCOMES:
1. Identify their strengths, Weaknesses & Goals and will be able to write an effective Resume.
2. prepare them for the transition from campus to Corporate.
3. Examine their employability skills.

UNIT 1: Smart Goals, Table etiquettes, Careers Objective: Framing the career Objective, finding relevant
competencies – skills, aptitude and qualities, achievements, projects, internship, extracurricular activities. E-mail
Writing: Email format, Application Format, E-mail etiquette and practice of writing application & E-mails.

UNIT 2: Group Discussion (Abstract, Current Affairs Based, Management Related, and Case Based GD): Practice
of GD, Interview Skills: Interview Question & Answers – Types & structuring of answers, giving relevant
examples handling situational questions.
Telephonic Interview/Skype Interview Tips: Reasons for telephonic/Skype interview, rules to be observed&
practice.
Mock Interview – (HR, Technical, Behavioural& Situation Based): Panel interview practice Qualities in the New
millennium Professional: Qualities needed in the New Millennium Professional Creativity

UNIT 2: Statement argument, Statement conclusion, Simple and compound interest, Allegation and mixture,
Non-verbal reasoning

Text Books:
1. The SWOT Analysis – Lawrence G Fine
2. Goal setting: How to create an action plan and achieve your goals – M.S. Dobson Business
communication with writing Improvemnt Exercises – Phyllis Davis Hemphill, Donald W.
McCormick, Prentice Hall Publications.
3. R.S. Agrawal, m tyra quicker maths

Reference Books:

1. Personality Development by Rajiv Mishra-2014 Edition

2. Facing the corporate Interviews By S. Hundiwala, Arihant Publications

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Commerce & Management United University

COURSE CODE & NAME: CMUBB5101T / TRAINING &

DEVELOPMENT
COURSE OUTCOMES:
1. Understand the essential ideas in the process of Training & Development.
2. Understand and apply ideas related with Training & Development
3. Application of concept of Training & Development and its functions.
4. Analysis of Training needs & employee Development in relation to compensation decision.
5. Evaluation of Training & Development cost and its performance in current scenario.

UNIT 1: INTRODUCTION
Concepts of Training & Development, Definition, Meaning, Need for training, Importance of training,
Objectives of training, Overview of training functions, Types of training, Training and learning, Principles of
learning,

UNIT 2: TRAINING NEEDS ASSESSMENT

Organizational analysis, operational analysis, person analysis; Designing the training programme, attributesand
factors influencing training design Behavioral skills andprofile of trainer.

UNIT 3: TECHNIQUES & HRD

Types of training, Techniques of on the job training, off the job training. Technology in Training:
CBT, Multimedia training, e- learning/online learning.

UNIT 4: HRD
Training environment, Areas of training, Training aids, howto improve effectiveness of training programmes by
applying learning principles, Human Resource Development concept- HRDat micro and macro levels,
Management development programmes.

UNIT 5: TRAINING EVALUATION

Reasons for evaluating training, Overview of the evaluation process, Outcomes used in the evaluation of training
programs, Models of training evaluation, Considerations in choosing an evaluation design, Measurement of
effectiveness
of training.

Text Books
1. Ashwathapa, K. Human Resource Management. New Delhi: Tata McGraw Hill.

Reference Books
1. Bhatia, S. K. Training & Development. New Delhi: Deep & Deep Publication.

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Commerce & Management United University

COURSE CODE & NAME: CMUBB5102T / INDUSTRIAL

RELATIONS
COURSE OUTCOMES:
1. Understand the essential ideas in the process of Industrial Relations.
2. Understand and apply ideas related with Industrial Relations.
3. Application of concept of Industrial Relations and its functions.
4. Analysis of Industrial Relations to compensation decision.
5. Evaluation of Industrial Relations and its performance in current scenario.

UNIT 1: INTRODUCTION TO INDUSTRIAL RELATIONS

Meaning, objectives, scope, determinants of Industrial relations, Factors affecting Industrial relation.
Approaches to Industrial relation: Psychological, Sociological, Human Relation, Socio-ethical, Gandhian,
system Approach. Trade Unionism- Concept, objectives of Trade Unions and Methods of achieving the
objectives; Features and functions of trade
unions.
UNIT 2: INDUSTRIAL DISPUTES
Concept, Features, causes, classification of industrial disputes.
Methods of prevention of Industrial Disputes: Tripartite and
Bipartite bodies, Standing orders and grievance procedure, Ethical codes, collective bargaining.

UNIT 3: INDUSTRIAL DISPUTE SETTLEMENT MACHINERY

(conciliation, arbitration and adjudication) - Work Committees, Conciliation, Board of Conciliation, Court of
enquiry, Labour Court, Industrial Tribunal, National Tribunal, Grievance handling.
UNIT 4: WORKERS' PARTICIPATION IN MANAGEMENT
Concept, purpose and significance of participation; Forms of participation: information sharing, consultation,
association of workers, joint decision- making and Board of Directors.
UNIT 5: INTERNATIONAL LABOR ORGANIZATION
An Introduction to ILO: origin, objectives and structure of ILO.
Impact of Globalization & Information Technology on IR, Role of Human Resource Development in
Developing Industrial Relation.

Reference Books/ Text Books / Cases:

1. Mamoria, C. B., Mamoria, S., & Gankar, S. V. Dynamics of Industrial Relations.
New Delhi: Himalaya Publishing House.
2. Monnapa, A. Industrial Relations. New Delhi: Tata McGraw Hill.

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Commerce & Management United University

COURSE CODE & NAME: CMUBB5103T / TEAM BUILDING &

GROUP DYNAMICS

COURSE OUTCOMES:
1. Discuss the fundamental concepts of group/team functions.
2. Outline the value of managing capability through team building and group dynamics.
3. The latest developments in team building are discussed, as well as the future model of team building.
4. Understand the conditions for establishing an effective group and team building.
5. Discussion on latest trends and future model of team building and group formation.

UNIT 1: Introduction
Team Building Process: Overview of team; Difference between Groups and Teams. Types of teams- Problem-solving
Teams, Self-Managed Teams, Cross-functional teams, Virtual Teams.

UNIT 2: Goal Setting of Team: Defining roles and responsibility of team members; External and
Internal factors affecting team building; Handling conflicts in a team; Ingredients of Effective teams and
Potential team Problems.

UNIT 3: Overview of Group: Meaning of Group and Group Dynamics; Difference between Groups and Teams.
Formation of group; Group Properties- Roles, Norms, Structure, Size and Cohesiveness.

UNIT 4: Stages of Group Development

The five-stage Model, Forming, Storming, Norming, Performing; Adjourning An alternative Model: for
temporary groups for deadlines.

UNIT 5: Types of Group

Formal groups and Informal groups; Characteristics of an Effective Group.
Group Cohesiveness: Size of the Group; Homogeneous Character of Group Members; Success of the Group;
Competition with others Group; Exclusiveness of the Group

Text Books
1. Rao, V.S.P. Human Resource Management, New Delhi. Excel Books.
Reference Books:
2. Bhattacharya, D. K. Organizational Change & Development. New Delhi: Oxford University
3. Press.
4. Robbins, S. P., Sanghi, S., & Judge, T. A. Organizational Behavior. New Delhi: Pearson Education

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Commerce & Management United University

COURSE CODE & NAME: CMUBB5104T / WORKMEN

COMPENSATION & REWARDS
COURSE OUTCOMES:
1. Discuss the fundamental concepts of group/team functions.
2. Recognize the importance and usefulness of compensation in the workplace.
3. Comprehend the salary and reward management concepts.
4. Design, analyse, and restructure pay packages using your talents.
5. Examine how salary and rewards management affects the organisation.

UNIT 1: Introduction
Introduction of Compensation and Reward: Compensation meaning, Objectives,
Principles of Compensation, Types of compensations, Wage concepts, minimum, Fair and Living wage,
Compensation Benchmarking, Compensation Administration.

UNIT 2: Background theories and competitive imperatives influencing compensation Economic

theories related to Compensation, levels of economic studies, assumptions and applicability of theories,
internal and external equity in compensation system, productivity, speed and quality of work,
services, learning and performance.

UNIT 3: Reward System

Meaning and Types of Reward System, Elements of Employee, Rewards. Need, Objectives &
Types of Fringe Benefits.

UNIT 4: Job Evaluation;

Concept, Process, Methods of Job Evaluation; Alternatives, Methods of Job Assessment.

UNIT 5: Strategic Compensation Management and Innovations in Compensation

Meaning of Strategy, Compensation Design and Strategy, Strategic Planning, Strategic Compensation
Design, Strategic compensation Policies. Variable Compensation, Retirement Plans, Employees, Benefits-
Gratuity computation, Provident fund, Dearness allowance.

Text Books

1. Bhattacharya, D.K., Compensation Management, New Delhi: Oxford University Press.

Reference Books:
1. Rao, V.S.P., Human Resource Management, New Delhi: Excel Books.
2. Sharma, A.M., Personnel and Human Resource Management, New Delhi: Himalaya Publishing

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Commerce & Management United University

COURSE CODE & NAME: CMUBB5201T / SALES &

DISTRIBUTION MANAGEMENT
COURSE OUTCOMES:
1. Interpret the basic concepts pertaining to Sales and Distribution
2. Identify the role of a sales manager and sales force
3. Discuss awareness about the various concepts and principles related to Sales.
4. Understand the essential ideas in the process of Sales & Distribution Management.
5. Discuss sales aptitude as well as attitude.

UNIT 1: INTRODUCTION & CONCEPT OF SALES MANAGEMENT

Nature, meaning, scope and objectives of Sales Management. Concept and Principles of Sales. Distinction
between marketing and sales Management.
Preparation, prospecting, pre-approach, sales presentation, closing of sales. Market identification–sales
forecasting – qualitative and quantitative methods. After Sales Service

UNIT 2: SALES FUNCTIONS

Sales organization its functions and forms. Sales Manager and Sales Force: Qualities, types and their
functions/duties. Recruitment, Selection, Training and Remuneration of Sales Force.

UNIT 3: SALES FORCE MOTIVATION

Sales Force Motivation: Motivation of Sales force. Supervision and control of Sales force.
Sales force Performance and its Evaluation. Sales Territories, Quota and Reports. Sales Promotion,
Demonstrations and Conference. Prospecting, Objection Handling.

UNIT 4: SALES PROMOTION

Meaning, nature and objectives of sales promotion; Major limitations of sales promotion; Consumer sales
promotion: Objectives and tools. Benefits of sales promotion to customers. Trade Promotion: Meaning, objectives and
importance; Major trade promotion schemes.

UNIT 5: Distribution Management:

Physical Distribution System Meaning and Organization. Types of Channels of Distribution: functions, Selection
& motivation of intermediaries. Transport system elements and management: Features, Types & role of different
modes of transport

Text Books:
1. Belch George and Michael Belch, Advertising and Promotion, Tata McGraw Hill.
2. William Wells, John Burnet, and Sandra Moriarty, Adverting Principles and Practice, Prentice Hall of
India.

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Reference Books:
1. Kenneth Clow and Donald Baack. Integrated Advertising, Promotion, and Marketing Communication,
Pearson, 2014
2. S H H Kazmi and Satish K Batra Advertising & Promotions, Excel, 2009
3. Kruti Shah and Alan D’Souza, Advertising & Promotions: An IMC perspective, TATA McGraw
Hill,2008

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Commerce & Management United University

COURSE CODE & NAME: CMUBB5202T / ADVERTISING AND SALES

PROMOTION
COURSE OUTCOMES:
1. Comprehend fundamental advertising concepts.
2. Able to Apply and develop various advertising Strategies.
3. To know about various channels of promotion.
4. Understand how companies use advertising and marketing to sell product.
5. Develop skills to understand and evaluate the sales promotion program.

UNIT 1: Integrated Marketing Communication (IMC)

Meaning and Role of IMC in Marketing process, one voice communication v/s IMC, Introduction to IMC tools,
Role of Advertising Agencies and other marketing organizations providing marketing services and perspectives
on consumer behavior.

UNIT 2: Introduction to Advertising Management, Setting Goals and Objectives, how advertising works:
Segmentation and Positioning.
Planning for Marketing Communication (Marcom): Establishing Marcom Objectives and Budgeting for
Promotional Programmes – Setting communication objectives,
DAGMAR approach for setting ad objectives.
UNIT 3: Message Strategy
Attention and comprehension, Associating Feelings with the Brand, Brand Equity, Image and Personality and
Group Influence and word of mouth advertising.

UNIT 4: Message Tactics

Creative Approaches, The Art of copy testing and Diagnoses, Production and Implementation, Media Strategy
and Tactics, Legal, Ethical and Social concerns of Advertising.

UNIT 5: Consumer Promotions and Trade Promotions

Their purpose and types How to plan and evaluate a successful promotion, The relationship between advertising
and promotions, Introduction to Global Marketing, Advertising and sales promotion.

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Books
1. Advertising Management – Concepts and Cases, Manendra Mohan (Tata McGraw Hill) 2
2. Sales Promotion and Advertising Management (6thEd.)Himalaya Publishing House
3. Advertising Excellence by Bovee, Thill, Dovel and Wood (McGraw Hill)
4. Advertising Management – Shelekar, Victor & Nirmala Prasad (Himalaya Publishing House)

Reference Books

1. Foundations of Advertising – Theory & Practice – S.A. Chunawala

2. Brand Positioning – Subroto Sengupta, Tata McGraw Hill
3. Cases in Marketing Management – M.L. Bhasin, Excell Books

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Commerce & Management United University

COURSE CODE & NAME: CMUBB5203T / GLOBAL

MARKETING
COURSE OUTCOMES:
1. Understand various aspects related to international marketing.
2. Learn international marketing strategies adopted by the companies.
3. Outline international distribution decisions for full coverage of the segment
4. Understand importance of market and product mix at international level.
5. Apply the evolving concepts in global marketing in world demography

UNIT 1: INTERNATIONAL MARKETING ENVIRONMENT

Influence of physical, economic, socio - cultural, political and legal environments on international
marketing decisions; International Market Segmentation, Selection and Positioning; International market
entry strategies – Exporting, licensing, contract manufacturing, joint venture, setting -up of wholly
owned subsidiaries aboard.
UNIT 2: INTERNATIONAL PRODUCT PLANNING AND PRICING DECISIONS
Major Product decisions-product design, labeling, packaging, branding and product support services;
Product standardization vs. adaptation; Managing product line; International trade product life cycle;
New product development.
UNIT 3: PRICING DECISIONS FOR INTERNATIONAL MARKETS
Factors affecting international price determination; International pricing process and policies; Delivery
terms and currency for export price quotations; Transfer pricing; Counter trade as a pricing tool- types
and problems of counter trading.
UNIT 4: INTERNATIONAL DISTRIBUTION DECISIONS
Distribution channel- from traditional to modern Channel structures, Intermediaries for international
markets-their roles and functions; Factors affecting choice of channels; International distribution
logistics- Issues and Planning.
UNIT 5: INTERNATIONAL PROMOTION STRATEGIES
Communications across countries-complexities and issues; Sales promotions in international markets,
International public relations, International Advertising decisions, Personal selling and sales
management; Developing international promotion campaign.
Emerging trends in International Marketing: International
Marketing through Internet; Ecological concerns and international marketing ethics.

Text Books
1. Keegan, Warran J. and Mark C. Green, Global Marketing, Pearson.
Reference Books
1. Cateora, Phillip R.; Grahm, John L. and Prashant Salwan, International Marketing

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Commerce & Management United University

COURSE CODE & NAME: CMUBB5204T / DIGITAL

MARKETING
COURSE OUTCOMES:
1. Understand various aspects related to digital marketing.
2. Learn digital marketing strategies adopted by the companies.
3. Define the concept of digital marketing and its practical implications
4. Express innovative insights of digital marketing enabling a competitive edge.
5. To understand and being able to create and run digital media based campaigns
UNIT 1: DIGITAL MARKETING
Introduction, Moving from Traditional to Digital Marketing, Integrating Traditional and Digital Marketing;
Concept of Search Engine Optimization (SEO); Concept of Pay Per Click.
UNIT 2: SOCIAL MEDIA MARKETING
Introduction, Process, Goals, Channels, Implementation, Analysis. Tools: Google and other Search
Engines, Facebook, Twitter, Pinterest, Instagram, YouTube and LinkedIn. Issues: Credibility, Fake
Narrative, Paid Influencers

UNIT 3: EMAIL AND MOBILE MARKETING

Email Marketing: Introduction, Email marketing process, design and content, delivery, discovery, Benefits &
Limitations.

UNIT 4: MOBILE MARKETING

Introduction and concept, Process of mobile marketing: goals, setup, monitor, analyze; Improving Digital
Experiences with Mobile Apps Enhancing, Pros and Cons.
Engaging consumers effectively with mobile-based apps.
UNIT 5: TARGETED ADVERTISING. ISSUES
Data Collection, Privacy, Data Mining, Money and Apps, Security, Spam. Growth Areas. Managing Digital
Marketing: Content Production; Video based marketing; Credibility and Digital Marketing; IoT; User
Experience; Future of Digital Marketing: Scope & Challenges Ahead.

Text Books
1. Ian Dodson. The art of Digital Marketing. Wiley

Reference Books
1. Philip Kotler. Marketing 4.0: Moving from Traditional to Digital

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Commerce & Management United University

COURSE CODE & NAME: CMUBB5301T / GLOBAL FINANCIAL

MANAGEMENT
COURSE OUTCOMES:
1. Identify the changing scenario of the international economic environment
2. Learn global financial management strategies adopted by the companies.
3. Understand the various aspects of international financial management
4. Discuss about the numerous international institutions
5. Learn about the various international economic groups
UNIT 1: INTRODUCTION
International Financial Management and Domestic Financial Management, Nature and Scope of International
Financial Management
International Monetary System and its evolution – Gold Standard, Bretton Woods System, Exchange Rate
Regime.

UNIT 2: INTERNATIONAL FINANCIAL FLOWS

Balance of Payment – Structure, Disequilibrium and Adjustment.
Foreign Exchange Market: Introduction, Features, Participants, Exchange Rate Quotation, Segments of Foreign
Exchange Market, Spot Market, Forward Market, Futures & Options, Concept of
Speculation, Arbitrage and Hedging in Foreign Exchange Market
UNIT 3: EXCHANGE RATE DETERMINATION
Mechanism, Factors, Theories – PPP & IRP, Exchange Rate Risk: Concept, Types and Risk Management
Techniques – Internal & External.
UNIT 4: INTERNATIONAL WORKING CAPITAL MANAGEMENT
Overview, International Cash Management, International Receivables Management, International Inventory
Management, International Financial Market: Overview, International Equity Market – ADR and GDR,
International Bond Market – Foreign Bond & Euro Bond.

UNIT 5: FINANCING O F FOREIGN TRADE

Modes of Payments in International Trade – D/A, D/P, Letter of Credit etc. Methods of Trade Financing –
Pre-shipment and post-shipment etc.

Text Books
1. Apte, P. G. International Financial Management. New Delhi: Tata McGrawHill.

Reference Books
1. Jain, P. K., Peyrard, J., & Yadav, S. S. International Financial Management. New
Delhi: Macmillan Publishers India Ltd.
2. Srivatava, R. M. Multinational Financial Management. New Delhi: Excel Books.

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 Commerce & Management United University

COURSE CODE & NAME: CMUBB5302T / MANAGEMENT OF

FINANCIAL INSTITUTIONS
COURSE OUTCOMES:
1. Predict the basis upon which they can develop into a financial practitioner
2. Learn global financial management strategies adopted by the companies.
3. Understand the various aspects of management of financial institutions and services.
4. Discuss about the numerous international institutions.
5. Learn about the various international economic groups.

UNIT 1: INTRODUCTION OF FINANCIAL SYSTEM

Characteristics, Significance, Evolution, Regulatory Framework, Major Issues in Indian Financial System. Recent
Developments in the Financial System
Brief overview of Financial markets and financial instruments

UNIT 2: FINANCIAL INSTITUTIONS

Banking and its Structure in India, Commercial Banking - Operating Aspects, Evolving trends, Management of
Assets and Liabilities, Basel Norms, Merchant Banking Functions, Issue Management, Underwriting Non-Banking
Financial Company-Meaning, Functioning,

UNIT 3: INSURANCE
Life and Non-Life Insurance (Marine / Motor / Fire / Health / Pension Plan / Annuity / Rural Insurance) Classification
– AFC, IC, LC, IFC, CIC-ND-SI, MFI
Insurance: Life and Non-Life Insurance (Marine / Motor / Fire / Health / Pension Plan / Annuity /Rural Insurance)

UNIT 4: OPERATIONAL ASPECTS SPECIAL FINANCIAL INSTITUTIONS

Development banks (IDBI, ICICI, IFCI), Sectoral financial institutions (EXIM Bank, SIDBI), Investment
institutions (UTI, LIC, GIC) and State level institutions (SFCS, SIDCS)

UNIT 5: FINANCIAL SERVICES

Introduction, characteristics, functions and its types
(a) Fee based Services –Corporate Advisory Services, Credit Rating, Mutual Funds, and Debt Securitization.
Loan syndication, Mergers and acquisitions.
(b) Fund based Services – Lease and Hire Purchase, Housing Finance, Credit Cards, Financial Inclusion,
Microfinance Venture, Capital, Factoring, Forfeiting, and Bill Discounting
Text Books

1. J Frank J. Fabozzi, F. Modigiliani, Foundation of Financial Markets & Institutions

(Third Edition), Pearson Education.
Reference Books

1. Khan, M. Y. Indian Financial System. Fourth Edition. TATA McGraw Hill.

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Commerce & Management United University

COURSE CODE & NAME: CMUBB5303T / COST AND

MANAGEMENT ACCOUNTING
COURSE OUTCOMES:
1. Identify and explain various concepts and tools of cost accounting.
2. Classify and elucidate the concepts and classification of costing elements.
3. Apply the accounting tools for various business decisions making process.
4. Analyze quantitative and qualitative information to for effective cost planning.
5. Illustrate the motive behind preparing the various types of budgets.

UNIT 1: Cost Accounting – Basics:

Costing Concepts: Meaning, Objectives and Functions; Concepts of Costs, Classifications of Cost, Elements of
Cost; Meaning of Cost Centre and Unit; Costing Methods & Techniques Elements of Cost: Materials – Concept,
Types, Inventory Control; Labour Cost: Meaning; Popular Wage System, Labour Turnover; Overhead Cost:
Meaning, Classification,
Preparation of Cost Sheet – adjustments of raw-material, semi-finished and finished goods
UNIT 2: Cost Accounting – Analyses of Elements of Cost:
Materials Cost: Techniques of Inventory Control – ABC Analysis, VED Analysis, Stock Levels – Minimum,
Maximum, Reordering, Danger Levels; Inventory Turnover Ratio Material Pricing – First-in-First-out (FIFO), Last-
in-First-out (LIFO);
Labour Cost: Methods of Remuneration System, Popular Incentive & Bonus Plans;
Overhead Cost: Meaning of Allocation and Absorption of Overheads.
UNIT 3: Management Accounting – Introduction:
Nature & Relevance: Meaning, Characteristics, Objectives, Scope; Tools and Techniques of Management
Accounting;
Relationship: Cost & Management Accounting, Financial and Management Accounting;
Decision-Making: Techniques of Decision Making, Role of a Management Accountant
UNIT 4: Management Accounting – Techniques:
Marginal Costing Analysis - Meaning of Marginal Cost, Cost-Volume-Profit Analysis: Profit- Volume Ratio,
Break Even Sales, Margin of Safety, Contribution Analysis
Standard-Costing/Variance Analysis - Meaning of Standard Cost, Material Cost Variance Analysis, Labour
Cost Variance Analysis, and Overheads Cost Variance.

UNIT 5: Management Accounting – Budgeting & Budgetary Control:

Concept of Budget, Budgetary Control, Objectives, Essentials of Effective Control, Advantages and Limitations,
Meaning of Zero-Base Budgeting.
Project: Students have to select a company and perform a cost analysis on any of the following. Prepare a report, and
make a presentation in class. (a) Cost Sheet, (b) Marginal Cost Analysis,
(c) Standard Cost Analysis

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Commerce & Management United University

Text Books
1. Jain, S. P. & Narang, K. L. Cost Accounting. New Delhi: Kalyani Publishing House

Reference Books
1. Khan, M. Y. & Jain, P. K. Management Accounting. New Delhi: Tata McGraw Hill
2. Kishore, R. M. Cost accounting. New Delhi: Taxmann Publishing

68
 Commerce & Management United University

COURSE CODE & NAME: CMUBB5304T / WORKING CAPITAL

MANAGEMENT
COURSE OUTCOMES:
1. Define the basic working capital management & Preparation of working capital Sheet
2. Classify the principles and techniques used in recording, analyzing and reporting working capital
management.
3. Describe the principles and techniques used in working capital management for managers
4. Discuss about the numerous working capital management tools.
5. Discuss about cash management and determining Optimum Cash Balance.

UNIT 1: Introduction – Meaning and Components of Working Capital, Gross and Net Working Capital, Permanent
and Temporary Working Capital, Positive and Negative Working Capital, Objectives of Working Capital
Management.

UNIT 2: Operating Cycle Concept – Reasons for Prolonged Operating Cycle, How to reduce Operating Cycle.
Working Capital Requirement – Factors determining Working Capital, Working Capital in
Seasonal Industries, Working Capital during Inflation, and Working Capital in Industries with shift working.

UNIT 3: Inventory Management – Meaning and Nature of Inventory, Purpose / Benefits of Holding Inventory,
Risk and Costs of Holding Inventories, Meaning and Objectives of Inventory Management.

UNIT 4: Tools and Techniques of Inventory Management - Determination of Stock Levels, Determination of
Safety Stocks, Ordering systems of Inventory, Economic Order Quantity, ABC Analysis, VED Analysis, FNSD
Analysis, Inventory Turnover Ratios, JIT Control System. Numerical on Stock Levels, Economic Order Quantity.
UNIT 5: Receivables Management – Meaning of Receivables, Cost of Maintaining Receivables, Factors
influencing size of Receivables, Forecasting the Receivables, Meaning and Objectives of Receivables Management,
Dimensions of Receivables Management: Forming of Credit Policy, Executing the Credit Policy, Formulating and
Executing Collection Policy.
Cash Management – Nature of Cash, Motives of Holding Cash, Cash Management, Managing cash flows,
Determining Optimum Cash Balance.

Text Books
1. Bhattacharya, H. Working Capital Management. New Delhi: Prentice-Hall of India

Reference Books
1. Kishore, R. M. Financial Management. New Delhi: Taxmann Publication
2. Mathur, S. B. Working Capital Management & Control. New Delhi: New Age Internat

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Commerce & Management United University

SEMESTER-VI

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB601T / BUSINESS POLICY

AND STRATEGY

COURSE OUTCOMES:

1. Conduct an external and internal analysis using appropriate tools, for the purpose of identifying an
organization's strategic capability in view of changing conditions. Case studies are used to assess this
ability.
2. Experience the process of developing and implementing strategy and the implications for the
organization.
3. Experience the process of developing and implementing strategy and the implications for the
organization. Develop holistic diagnostic, problem-solving and decision making skills.
4. Discuss the advantages and disadvantages of different competitive strategies under changing
conditions.

UNIT 1: INTRODUCTION
Nature, scope and importance of the course on Business Policy; Forecasting, Long-range planning, strategic
planning and strategic management.
UNIT 2: STRATEGIC MANAGEMENT PROCESS
Formulation Phase – vision, mission, environmental scanning, objectives and strategy; implementation phase –
Strategic Activities, Evaluation and Control.
UNIT 3: ENVIRONMENTAL ANALYSIS
Need, Characteristics and categorization of environmental factors; approaches to the environmental scanning
process – structural analysis of competitive environment; ETOP a diagnosis tool.

UNIT 4: ANALYSIS OF INTERNAL RESOURCES

Strengths and Weakness; Resource Audit; Strategic Advantage
Analysis; Value-Chain Approach to Internal Analysis; Methods of analysis and diagnosing Corporate Capabilities –
Functional Area Profile and Resource Deployment Matrix, Strategic Advantage Profile; SWOT analysis.

UNIT 5: FORMULATION OF STRATEGY

Approaches to Strategy formation; major strategy options – Stability, Growth and Expansion, Diversification,
Retrenchment, Mixed Strategy; Choice of Strategy – BCG Model; Stop-Light Strategy Model; Directional Policy
Matrix (DPM) Model, Product/Market Evolution – Matrix
and Profit Impact of Market Strategy (PIMS) Model

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Commerce & Management United University

Text Book:
1. International Business-by John Daniels(TMH, 6th Ed.)

Reference Book:
2. Agarwal Raj - International Trade
3. Jaiswal Bimal - International Business (Himalaya Publication)
4. Hill C.W. - International Business (TMH, 5th Ed.)
5. Kumar R and Goel, International Business, (UDH Publications, edition 2013)
6. Cherunilam F - International Trade and Export Management (Himalaya, 2007)

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Commerce & Management United University

COURSE CODE & NAME: CMUCBB602T / INTRODUCTION TO

CAPITAL MARKET

COURSE OUTCOMES:
1. Discuss the mechanism of capital market operations.
2. Create awareness on SEBI, its objectives, powers, management & functions and stock exchange.
3. Apply the practical aspects of primary market operations & book building process.
UNIT 1: THE INDIAN FINANCIAL SYSTEM
Meaning, Components, Role and functions, Recent development in the Indian financial system,
Capital Market- significance and functions of capital market, Industrial Securities Market, Financial Instruments in
Industrial Securities market, Government Securities market

UNIT 2: SEBI
Establishment, Objectives, Powers and functions, Stock exchanges – definition - role and functions – stock
exchanges in India- NSE, BSE, MCX, and major international stock Exchanges, Recent trends in Indian Capital
Market

UNIT 3: PRIMARY MARKET

Functions of new issue market, -Methods of floating new issue, IPO, FPO, Public issue, bonus issue, Right issue,
Private placement, Book building, ESOP, Intermediaries in the new issue market, Registrars to the Issue, brokers
to the issue, Bankers to the issue, Underwriters.
Secondary market, Members of the Stock Exchange, listing of securities, Classification of listed securities

Text Books
1. Gupta N.K and Monica Chopra : Financial Markets Institutions and services
2. Yogesh Maheswary : Investment Management
3. Kevin. S : Security Analysis and Portfolio Management
4. Preethi Singh : Dynamics of Indian Financial System
5. Sojikumar.K and Alex Mathew : Indian Financial System and Markets

Reference Books
1. Bharathi. [Link] : Indian Financial System
2. Khan. M.Y : Financial Services.
3. International Trade and Financial Environment.
4. Gupta N.K, Monica Chopra, Financial Markets, Institutions and Services

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 Commerce & Management United University

COURSE CODE & NAME: CMUCBB603T / DISASTER

MANAGEMENT
COURSE OUTCOMES:
1. Comprehend fundamental grasp of disasters
2. To understand nature of disasters and vulnerability characteristics.
3. Demonstrate and practise disaster risk reduction efforts toward sustainable development

UNIT 1: DEFINITION AND TYPES OF DISASTER

Hazards and Disasters, Risk and Vulnerability in Disasters, Natural and Man-made disasters, earthquakes, floods
drought, landside, land subsidence, cyclones, volcanoes, tsunami, avalanches, global climate extremes. Man-made
disasters: Terrorism, gas and radiations leaks, toxic waste disposal, oil spills, forest fires.

UNIT 2: STUDY OF IMPORTANT DISASTERS

Earthquakes and its types, magnitude and intensity, seismic zones of India, major fault systems of India plate, flood
types and its management, drought types and its management, landside and its managements case studies of disasters
in Sikkim (e.g) Earthquakes, Landside). Social Economics and Environmental impact of disasters. Disaster and
financial resilience, GIS and Remote Sensing, Disaster vulnerability profile of India - Specific to geographical regions
and states (as per regional significance).

UNIT 3: MITIGATION, TRAINING, & AWARENESS

Basic principles of disasters management, Disaster Management cycle, Disaster management policy, National and
State Bodies for Disaster Management, Early Warming Systems, Building design and construction in highly seismic
zones, retrofitting of buildings. Training and drills for disaster preparedness, Awareness generation program, Usages of
GIS and Remote sensing techniques in disaster management, Mini project on disaster risk assessment and preparedness
for disasters with reference to disasters in Sikkim and its surrounding areas.

Text Books
1. Disaster Management Guidelines, GOI-UND Disaster Risk Program (2009-2012

Reference Books
2. Damon, P. Copola, (2006) Introduction to International Disaster Management, Butterworth Heineman
3. Gupta A.K., Niar S.S and Chatterjee S. (2013) Disaster management and Risk Reduction, Role of
Environmental Knowledge, Narosa Publishing House, Delhi.

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 Commerce & Management United University

COURSE CODE & NAME: CMUBB6101T / NEGOTIATION &

CONFLICT RESOLUTION
COURSE OUTCOMES:
1. Recognize the meaning and necessity of negotiation in the organization.
2. Understand different stages, approaches and styles of negotiations.
3. Understanding the concept of conflict dynamics in organizations,
4. Able to understand and apply the Conflict Resolution methods in organization.
5. Using and applying the Strategies in management of conflict at interpersonal and
organizational level.

UNIT 1: NEGOTIATION
Meaning, Nature, Process and types of Negotiation, Strategy and planning for negotiation, Agenda setting,
understanding barriers of agreement.

UNIT 2: BARGAINING
ZOPA, Expectations & Concessions, Compromise, Collaboration & Multi-tasking, Seven pillars of negotiation.

UNIT 3: Collaboration and Compromises, Types of collaborations, Importance of collaborations, types of

compromises, compromising strategies, legal aspects of collaboration, skills of negotiation

UNIT 4: UNDERSTANDING CONFLICT

Introduction and concept of conflict, features, types, functional and dysfunctional aspects of conflict, Perception of
conflict: traditional, human relations and interaction’s views of conflict, Sources of conflicts in organization and
industry. Processes and Dynamics of conflict, levels of conflict, conflict Continuum, effect of conflicts on individual
and group performance.
UNIT 5: STRATEGY AND MANAGEMENT OF CONFLICT
Strategies for interpersonal conflict resolutions, management of conflict, styles of conflict management -competing,
accommodating and avoiding, compromising and collaborating, self-awareness for conflict management.

Text books
1. Cohen, S. Negotiation Skills for Managers. New Delhi: Tata Mc Graw Hill.
2. Singh, B.D. Managing Conflicts and Negotiation. New Delhi: Excel book Publication,2008.

Reference Books
1. Rao, S. L. Negotiation Made Simple. New Delhi: Excel Books.
2. Corvette, B. A. B. Conflict Management: A Practical Guide to Developing Negotiation
[Link] Education, 2009

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Commerce & Management United University

COURSE CODE & NAME: CMUBB6102T / INTERNATIONAL

HUMAN RESOURCE MANAGEMENT

COURSE OUTCOMES:
1. Understand the Concept and trends of IHRM and appreciate how and why it has become socritical
2. Understand different stages, approaches and styles of international human resource management
3. Define issues that impact recruitment, selection and staffing in international context
4. Highlighting the core concepts of Human Resource Management in International context.
5. Describe the significance of IHRM with regard to competitiveness
UNIT 1: Introduction
Introduction to IHRM Definition, Approaches to IHRM, Difference between IHRM and Domestic HRM. Traditional
and modern perspectives in HRM; Themes in HRM; Contemporary global trends in International- HRM, IHRM
trends- Complexities, challenges, and choices in future.

UNIT 2: Recruitment, Selection and staffing in International context:

International Managers- parent country nationals, third country nationals, host country nationals, Selection
strategies for overseas assignments, International transfers;

UNIT 3: Expatriate Management

Problems of repatriation of overseas expatriates and strategies to tackle these problems. Recruitment methods using
head-hunters, e-recruitment, international staffing issues.

UNIT 4: Performance Management: performance and appraisal in IHRM appraisal of expatriate, third and host
country employees, issues and challenges in international performance management,

UNIT 5: Training and development in international context: training & development of international staff,
types of expatriate training, HCN training.
International Compensation: Forms of compensation, Approaches to international compensation.

Text Books / Cases:

1. Aswathappa, K. International Human Resource Management. New Delhi: Tata McGraw-Hill.
Reference Books:
1. Gupta, S. C. International Human Resource Management. New Delhi: Macmillan Publishing.
2. Rao, P. L. International Human Resource Management. New Delhi: Excel Books.

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Commerce & Management United University

COURSE CODE & NAME: CMUBB6103T / LEADERSHIP

SKILLS & CHANGE MANAGEMENT
COURSE OUTCOMES:
1. Understand the concept of leadership in an organizational context.
2. Classify the leadership skills & change management.
3. Understand the concept and different theories of leadership.
4. Identifying the different roles of change agent and understand the threats.
5. summarizing leadership importance and its effective management
UNIT 1: INTRODUCTION TO LEADERSHIP
Definition, Importance of Leadership, Role of Leader, how is leadership differentiated from Management

UNIT 2: THEORIES OF LEADERSHIP

Contingency & Situational theories of leadership, Leadership Model, Leadership Competencies.

UNIT 3: MANAGING CHANGE

The nature of organizational change, How change emerges in organizations, Strategies of change and its
communication,
UNIT 4: CHANGE IMPLEMENTATION
Enablers and obstacles to change, Successful processes of organizational change, Change implementation and its
performance.
UNIT 5: LEADING PEOPLE TO CHANGE
Social identity of organizational system: how to investigate it, Individual dimensions of the change process
Individual reaction to the change process, Groups dynamics in changing, learning process, change, monitoring, A
changing future – preparing for progressive and continual Change, Innovation and trends for the future.

Text Books
[Link], U. K. Leadership and Teambuilding. New Delhi: Oxford University.
Reference Books
1. Heighes, R. L. Leadership: Enhancing the Lessons of Empowering. New Delhi: Tata McGraw Hill.
2. Wailes, S. Organizational Chang. New Delhi: Prentice Hall International.

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Commerce & Management United University

COURSE CODE & NAME: CMUBB6104T / INDUSTRIAL LAWS

COURSE OUTCOMES:
1. Outline the legal framework within which Indian labor law operates.
2. Understand concepts of industrial relations, employment practice, Labor conditions and social welfare.
3. Discuss the importance of ensuring the health, safety and welfare of the workmen.
4. Describe the Industrial and Labor system of the country.
5. Explain the importance of legal institutions and their application.

UNIT 1: INTRODUCTION TO LABOUR LEGISLATION

Labour Laws- Concept, Origin, Objectives and Classification, Philosophy of Labor Laws, Labour Policy, Emerging
Issues and Future Trends.
UNIT 2: THE FACTORIES ACT, 1948
Scope definition, approval of licensing and registration of factories, the inspection staff- Powers of Inspectors,
certifying surgeons, healthy, safety and welfare provisions, working hours of adults, employment of women and
young persons, annual leave with wages, penalties and procedure.

UNIT 3: WAGES AND LABOUR LAWS

The payment of Wages act, 1936- Application of the act, rules for the payment of Wages, Deductions from Wages,
maintenance of registers and records, Inspectors, Appeal.
The Minimum Wages act, 1948- Object, fixation and revision of wages, advisory board and central advisory board,
safeguards in payment of minimum wages.

UNIT 4: LABOUR WELFARE AND SOCIAL SECURITY

An overview of Employee State Insurance Act 1948 for The workmen’ compensation Act, 1923- Defences
available to employers before passing the act, scope and coverage of the act, rules regarding workmen’s
compensation, Amount of compensation, Distribution of compensation.
Industrial Relations Law: The Trade union act, 1926- Trade unions, registration of trade unions, cancellation of
registration and appeal, Rights and privileges of registered Trade union, Amalgamation and Dissolution of trade
union, regulations and penalties.

UNIT 5: THE INDUSTRIAL DISPUTE ACT, 1947

Object, what is an Industrial Dispute, Strikes and Lock-out- Prohibition of strikes and lockouts, lockout in public
utility services, strike and lockout in industrial establishments, illegal strikes and lockouts, Lay-off, retrenchment.
Brief introduction of Conciliation Machinery,
Adjudication Machinery and Voluntary reference of Disputes to Arbitration, Employee Provident Fund Act 1952.

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Text Books
1. Goswami, V. G. Labour and Industrial Law. Allahabad: Central Law Agency.
Reference Books
1. Kapoor, N. D. Elements of Merchantile Law. New Delhi: Sultan Chand & Sons.
2. Saiyed, I. A. Labour Laws. Mumbai: Himalaya Publication House.
3. Srivastava, S. C. Industrial Relations and Labour Law. Noida: Vikas Publishing House

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Commerce & Management United University

COURSE CODE & NAME: CMUBB6201T / SERVICE

MARKETING
COURSE OUTCOMES:
1. Identify the concepts & practical applications of service marketing.
2. Outline the role of people, physical evidences & processes in service marketing.
3. Highlight skills for service communication that differs substantially from those of goods marketing.
4. Infer the concept of service quality model and highlights the gaps in service delivery.
5. Interpret applications of service marketing mix in banking, education, telecommunication and
hospitality industry
UNIT 1: INTRODUCTION TO SERVICES MARKETING
Definition, Concept & Characteristics of Services, Difference between goods & Service Marketing.
Classification of services. Importance of Services Marketing.

UNIT 2: EXTENDED SERVICE MARKETING MIX

Service Products, Pricing Decisions of Services, Service Promotion, Place(distribution) in services, People &
Internal marketing in Services, Service Processes,

UNIT 3: MANAGING PHYSICAL EVIDENCES IN SERVICES

Challenges & issues in services marketing, Service Blueprint Service Marketing Strategies: Segmentation,
Targeting, positioning. Understanding customer expectation & zone of tolerance.

UNIT 4: DELIVERING QUALITY SERVICE

Challenges faced while measuring service quality, the customer expectation Vs perceived service gap, Measures of
service quality, SERVQUAL & GAP model.

UNIT 5: APPLICATION
Application of elements of service marketing mix in BFSI sector, Education, Telecom, Hospitality (Travel,
Tourism & hotels),
Health (Hospitals). Role of IT and emerging technologies in service marketing

Text Books
1. Apte, G. Services Marketing. New Delhi: Oxford University Press.

Reference Books
1. Bhattachrya, C. &Shanker, R. Service Marketing. New Delhi: Excel Books.
2. Bitner, Z. Service Marketing. New Delhi: Tata McGraw Hill.
3. Rao, K. R. M. Service Marketing. New Delhi: Pearson Education.

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Commerce & Management United University

COURSE CODE & NAME: CMUBB6202T / INTRODUCTION OF

RETAIL MANAGEMENT
COURSE OUTCOMES:
1. Identify the basic concepts of retail management
2. Classify the various factor affecting location, site and store designing.
3. Report the plans for merchandise management.
4. Infer the concept of retail management in marketing and the gaps in service delivery.
5. Recognize the various elements of retail price and promotional mix.

UNIT 1: INTRODUCTION
Retailing concept, nature, scope, and functions, Retailing scenario in India and its future prospects. Types of
Retail Outlets. MNC's role in organized retailing.
UNIT 2: SITUATIONAL ANALYSIS
Retail institutions by ownership; Retail institutions by store-based strategy mix; Web, non-store based, and Other
forms of nontraditional retailing.
UNIT 3: RETAILER RELATIONSHIP
Customer Relationship & Channel Relationship.
Retail Location & Site Selection: Factors affecting location decision, importance of location to a retailer, types of
retail location, trading area analysis, Location based retail Strategies & Site Selection.
UNIT 4: STORE DESIGN
Interior & Exteriors, Store layout, Types of layouts, Factors affecting store layout & Display.
Store Administration: Space management, Managing store inventories and display.
Merchandise Management: Concept, Importance, devising merchandise plans & implementation of these
plans
UNIT 5: PRICING IN RETAILING
Factors affecting retail price, retail pricing objectives & developing retail price strategy. Retail Communication
Mix: elements of retail promotional mix, Planning retail promotional strategy & significance of retail image.

Text Books

1. Bajaj C., Tow, R. &Srivatsava, N. V. Retail Management. New Delhi: Oxford University Press.
Reference Books
1. Berman, B. and Evans, J. R. Retail Management. New Delhi: Pearson Education.
2. Nair, S. Retail Management. New Delhi: Himalaya Publishing House Pvt. Ltd.

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Commerce & Management United University

COURSE CODE & NAME: CMUBB6203T / PRODUCT & BRAND

MANAGEMENT
COURSE OUTCOMES:
1. Infer the various aspects related to the evolution of a brand.
2. Discuss a framework to understand the new product development process.
3. Apply an understanding in pricing the product.
4. Interpret the dimensions of product management (Tools and metrics for developing product strategies.)
5. Compare the relationship between Corporate Strategy, Product and Brand Management
UNIT 1: INTRODUCTION TO PRODUCT MANAGEMENT
What is a Product- Product Personality, Types of Products- Product Line, andProduct Mix. Factors influencing design
of the product.
UNIT 2: DEVELOPING PRODUCT STRATEGY
PLC, Launching Strategies, Portfolio Management‐BCG, GE, Porter’s Model, Competitor’s Analysis, Market
potential, Product Demand pattern and Trend Analysis.
UNIT 3: NEW PRODUCT DEVELOPMENT
Product Differentiation and Positioning strategies, Market Potential & Sales Forecasting- Forecasting target market
potential and sales- Methods of estimating market and sales potential, planning for involvement inn international
market.
UNIT 4: PRICING THE OFFER
Price Elasticity of Demand, Costs, Pricing Strategies. Concept of Product Testing. Test Marketing. Product Launch

UNIT 5: BRAND MANAGEMENT

What is a Brand, Types, Brand Development: Extension, Re launch-Product Vs Brands, Goodsand services, Retailer
and distributors, Brand challenges and opportunities, The brand equity concept, Identity and image, Building global
brands, Branding failures, Packaging, Labeling

Text Books
1. Chunawalla, S. A. Brand Management. Himalaya Publishing House.
Reference Books
1. Kapferer, J. The New Strategic Brand Management. New Delhi: Viva Books.
2. Pati, D. Branding Concepts. New Delhi: Macmillan Publishing.

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 Commerce & Management United University

COURSE CODE & NAME: CMUBB6204T / CUSTOMER

RELATIONSHIP MANAGEMENT
COURSE OUTCOMES:
1. Understand about the concept and significance of CRM.
2. Identify and understand about the various tools and techniques for implementing CRM
3. To understand marketing aspects of Customer relationship management
4. Discuss To understand about the various current trends in CRM.
5. Describe the concept of Customer relationship cycle
UNIT 1: INTRODUCTION AND SIGNIFICANCE OF CRM
CRM Concepts; benefits of CRM; challenges for CRM; CRM Model; CRM: success factors, the three levels of Service /
Sales; The Myth of Customer Satisfaction; Understanding Principles of Customer Relationship; Relationship Building
Strategies; Building Customer Relationship; Management by Customer Retention; Stages of Retention; Understanding
Strategies to Prevent Defection and Recover Customers; CRM as a strategic marketing tool; CRM significance to the
stakeholders.
UNIT 2: CRM PROCESS
Introduction and Objectives of a CRM Process; an Insight into CRM; The CRM cycle i.e. Assessment Phase; Planning
Phase; The Executive Phase; Modules in CRM(sales force automation and call center), 4C’s (Elements) of CRM
Process; CRM Process for Marketing Organization; CRM Affiliation in Retailing Sector.
UNIT 3: IMPLEMENTATION AND TRENDS IN CRM
Choosing the right CRM Solution; Framework for Implementing CRM: a Step-by-Step Process: Five Phases of CRM
Projects; Development of Customizations; power user Beta Test and Data Import; Train and Retain; Roll out and System
Hand-off;
UNIT 4: CRM IN MARKETING
One-to-one Relationship Marketing, Cross Selling & up Selling, Behavior Prediction, Customer Profitability & Value
Modeling, Channel Optimization, Event-based marketing.

UNIT 5: CRM CURRENT TRENDS

e-CRM/online CRM, Key e-CRM features, Data Warehousing – Data mining for CRM, an introduction to CRM
software packages

Text Book
1. Kumar, V. & Werner, J. Customer Relationship Management - A Database

Reference Book:
1. Mohammed, H. P. & Sagadevan, A. Customer Relationship Management. Noida: VikasPublishing House.
2. Paul, G. CRM-Essential Customer Strategies for the 21st Century. New Delhi: Tata McGrawHill.

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 Commerce & Management United University

COURSE CODE & NAME: CMUBB6301T / PORTFOLIO

MANAGEMENT
COURSE OUTCOMES:
1. To have knowledge about various alternative investment techniques.
2. Understand the concept of portfolio management, techniques and application of techniques in real life
experience
3. Critically evaluate portfolio management techniques and implement them to specific portfolio problems.
4. Assess and infer recommendations for portfolio construction, based on the requirements of a client.
5. Examine the knowledge across business disciplines.
UNIT 1: INTRODUCTION
Introduction: The Investment Environment, Financial Markets, Investment Alternatives, Trading Procedure, Investment
Approaches, Structure of Securities Market, Participants in Security Market,
UNIT 2: REGULATORY MECHANISM
SEBI and its Guidelines; Investor Protection. Concept and Measurement of Risk & Return. Market Efficiency, Empirical
Evidence on Security Returns. EMH & its implications for investment decision. Adaptive Markets, Hypothesis (AMH)
as an Alternative to the Efficient Market Hypothesis (EMH)

UNIT 3: VALUATION OF EQUITY

Nature of equity instruments, Equity Valuation Models. Approaches to equity valuation: Technical Approach: Overview
of Concept & Tools Used Fundamental Approach: Economy, Industry and Company Analysis. Fixed Income
Securities: Nature of Bonds, Bond Prices and Yields, Term
Structure of Interest Rates, Managing Bond Portfolio, and Bond Theorem.

UNIT 4: PORTFOLIO THEORY & EQUILIBRIUM IN CAPITAL MARKETS

Portfolio Return & Risk, Efficient Frontier, Optimal Portfolio, Risk-less Lending & Borrowing, Optimal Risky Portfolio,
Capital Asset Pricing Model, Single-Index and Multifactor, Models, Arbitrage Pricing Theory
UNIT 5: PORTFOLIO MANAGEMENT
Portfolio Management Process, Approaches to Portfolio Construction, Determinants of Objectives, Choice of Asset
Mix, Formulation of strategy, Portfolio Execution, Portfolio Evaluation and
Portfolio Revision. Portfolio Management and Performance Evaluation: Performance Evaluation of Existing Portfolio:
Sharpe, Treynor, Jenson, Fama Measures.

Text Books
1. Investment Analysis and Portfolio Management ‒ Prasanna Chandra, 4/e, TMH, 2017

Reference Books:
2. Security Analysis & Portfolio Management- Kevin S, 10/e, PHI, 2011.
3. Investments ‒ ZviBodie, Kane, Marcus &Mohanty, 8/e, TMH, 2010.
4. Investment Science- Luenberger, 1st Edition, OUP, 201

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Commerce & Management United University

COURSE CODE & NAME: CMUBB6302T / TAX PLANNING

COURSE OUTCOMES:
1. Tell basic knowledge about taxation laws
2. Interpret principles and provisions in Income –tax Act, 1961.
3. Classify and compare income under various headings
4. Illustrate the main concepts and principles of Income Tax
UNIT 1: INTRODUCTION TO INCOME TAX ACT, 1961
Basic Concepts: Income, Agricultural Income, Casual Income, Assesse, Assessment Year, Previous Year,
Gross Total Income. Tax Evasion, Avoidance

UNIT 2: TAX PLANNING

Mutual relationship between Income tax Act and Finance Act. Interpretation of tax laws.

UNIT 3: HEADS OF INCOME

Residential Status and Tax Liability, Income From House Property, Simple Numerical. Income From Business
& Profession-Simple Numerical, Income From Salaries– Meaning,

UNIT 4: HEADS OF INCOME

Allowances Perquisites, Valuation of Perquisite s, Provident Fund, Retirement Benefits. Simple Numerical,
Income From Capital Gains, Income from other sources

UNIT 5: DEDUCTIONS
Determination of Gross Total Income and tax liability of an individual. Simple Numerical. Deductions under
section 80 C to 80 U.

Text Book
Singhania, V. K. & Singhania, M. Students’ Guide to Income Tax with Service Tax and ValueAdded
Tax. New Delhi: Taxmann Publications Pvt. Ltd.

Reference Book
Ahuja, G. & Gupta, R. Systematic approach to Income Tax. New Delhi: Bharat Law house.

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Commerce & Management United University

COURSE CODE & NAME: CMUBB6303T / BEHAVIOURAL FINANCE

COURSE OUTCOMES:
1. To comprehend the major concepts and topics of behavioural finance.
2. To understand some psychological biases which lead to various anomalies
3. To be familiar with various theories related to behavioural finance.
4. To understand the various effects like endowment, disposition etc.
5. To understand investors’ behaviour in secondary markets

UNIT 1: BEHAVIORAL FINANCE-OVERVIEW

Introduction to Behavioral Finance-Overview, History of Behavioral Finance; From standard finance to
behavioral finance- Are financial markets efficient?, Limits to arbitrage- Fundamental Risk, Noise Trader Risk,
Implementation cost, evidence of limits to arbitrage
UNIT 2: THEORIES
Cognitive biases, beliefs and heuristics-Preferences: Prospect Theory, Ambiguity aversion, Loss aversion,
Framing, Non-consequentialism: Disjunction Effect, Self- deception

UNIT 3: NOTIONS AND RELATED CONCEPTS

Neuro- finance (introduction only); Mental Accounting, Self-control, Regret avoidance and Cognitive dissonance,
Representativeness and Availability, Anchoring and Belief perseverance, Overconfidence, Optimism and wishful
thinking, Overreaction and Conservatism, Self- attribution, Regency bias
UNIT 4: VARIOUS EFFECTS
Endowment effect, Disposition effect, reference price effect, Herd Behavior, hindsight, winners’ curse, cognitive
dissonance, familiarity bias, status quo bias, law of small numbers, information overload

UNIT 5: APPLICATIONS
Aggregate Stock Market: Equity Premium Puzzle-prospect theory, loss aversion; The Volatility Puzzle-beliefs, p
References: The Cross Section of Average returns- size premium, long term reversals, predictive power of scaled
price ratios, momentum, event studies.
The closed end funds and co movement: investor behavior (saving and investment)- insufficient diversification,
naïve diversification, excessive trading, the selling decision, the buying decision. Corporate Finance: Security
Issuance, Capital structure and Investment,
Dividends, Managerial Irrationality.

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Text Book

1. Forbes, William, “Behavioural Finance”, Student ed, Wiley Publication

Reference Book
1. Shleifer, Andrei. “Inefficient Markets-An Introduction to Behavioral Finance”. Oxford University Press.
2. Thaler, Richard & Barberis, Nicholas. (2002) A Survey of Behavioral Finance,
3. Kahneman, Daniel & Tversky, Amos. (2000). “Choices, Values and Frames”. Cambridge University Press

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 Commerce & Management United University

COURSE CODE & NAME: CMUBB6304T / CORPORATE

ACCOUNTING
COURSE OUTCOMES:
1. Show the accounting procedure.
2. Discuss about such concepts as liquidation, amalgamation and accounting of holding company
3. Infer in-depth knowledge of issuance and valuation of shares
4. Interpret profit and loss prior to incorporation
5. Describe the concept of corporate Accounting in management.
UNIT 1: ISSUE OF SHARES
Calls in arrears and Calls in Advance, Forfeiture and Re-issue of forfeited shares.
Valuation of Shares- Meaning, factors affecting valuation, Different methods of valuation of shares, Numerical

UNIT 2: VALUATION OF GOODWILL

Meaning, Types of Goodwill, Different methods of Valuation of Goodwill, Numerical Amalgamation- Merger and
Acquisition, Different methods of purchase consideration. Numerical

UNIT 3: LIQUIDATION OF A COMPANY

Liquidators’ final statement of account, Numerical.

UNIT 4: ACCOUNTING OF HOLDING COMPANY

Accounting of holding company & subsidiary company – Preparation of Consolidated Balance Sheet and calculation of
minority interest. Numerical

UNIT 5: PROFIT PRIOR TO INCORPORATION

Calculation of profit prior and post to incorporation. Numerical

Text Book:

1. Gupta, R. L. Company Accounts. New Delhi: Sultan Chand & Sons.

Reference Book:
1. Maheswari, S. N. Corporate Accounting. Noida: Vikas Publication House.
2. Shukla, M. C., Grewal, T. S. & Gupta, S. C. Advanced Accounts. New Delhi: S. Chand & Co.

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