MCom Semester 1 & 3 0910
MCom Semester 1 & 3 0910
The Master’s degree qualifies students who can apply an advanced body of knowledge in a
range of contexts for professional practice, research, and scholarship and as a pathway for
further learning. Graduates at this level are expected to possess and demonstrate specialized
knowledge and skills for research, and/or professional practice and/or for further learning.
1
P.O. 8. apply advanced knowledge relating to research methods to carry out
research and investigations to formulate evidence-based solutions to
complex and unpredictable problems.
Descriptor Generic learning outcomes: The graduates should be able to
demonstrate the ability to:
P.O. 9. listen carefully, read texts and research papers analytically and present
complex information in a clear and concise manner to different
groups/audiences,
P.O. 10. communicate, in a well-structured manner, technical information and
explanations, and the findings/results of the research studies undertaken
in the chosen field of study,
P.O. 11. present in a concise manner view on the relevance and applications of the
findings of recent research and evaluation studies in the context of
emerging developments and issues.
P.O. 12. evaluate the reliability and relevance of evidence; identify logical flaws
and holes in the arguments of others; analyze and synthesize data from a
variety of sources; draw valid conclusions and support them with
evidence and examples, and addressing opposing viewpoints.
P.O. 13. meet one’s own learning needs relating to the chosen fields of learning,
work/vocation, and an area of professional practice,
P.O. 14. pursue self-paced and self-directed learning to upgrade knowledge and
skills, including research-related skills, required to pursue a higher level
of education and research.
P.O. 15. problematize, synthesize, and articulate issues and design research
proposals,
P.O. 16. define problems, formulate appropriate and relevant research questions,
formulate hypotheses, test hypotheses using quantitative and qualitative
data, establish hypotheses, make inferences based on the analysis and
interpretation of data, and predict cause-and-effect relationships,
P.O. 17. develop appropriate tools for data collection for research,
P.O. 18. the ability to use appropriate statistical and other analytical tools and
techniques for the analysis of data collected for research and evaluation
studies,
P.O. 19. plan, execute, and report the results of an investigation,
P.O. 20. follow basic research ethics and skills in practicing/doing ethics in
thefield/ in one’s own research work.
P.O. 21. make judgements and take decisions regarding the adoption of
approaches to solving problems, including real-life problems, based on
the analysis and evaluation of information and empirical evidence
collected.
P.O. 22. make judgement across a range of functions requiring the exercise of full
responsibility and accountability for personal and/or group actions to
generate solutions to specific problems associated with the chosen
fields/subfields of study, work, or professional practice.
Descriptor Constitutional, humanistic, ethical, and moral values: The graduates
should be able to demonstrate the willingness and ability to:
P.O. 23. embrace and practice constitutional, humanistic, ethical, and moral values
in one’s life,
P.O. 24. adopt objective and unbiased actions in all aspects of work related tothe
chosen fields/subfields of study and professional practice,
P.O. 25. participate in actions to address environmental protection and sustainable
development issues,
2
P.O. 26. support relevant ethical and moral issues by formulating and presenting
coherent arguments,
P.O. 27. follow ethical principles and practices in all aspects of research and
development, including inducements for enrolling participants, avoiding
unethical practices such as fabrication, falsification or misrepresentation
of data or committing plagiarism.
Descriptor Employability and job-ready skills, and entrepreneurship skills and
capabilities/ qualities and mindset: The graduates should be able to
demonstrate the acquisition of knowledge and
skill sets required for:
P.O. 28. adapting to the future of work and responding to the demands ofthe fast
pace of technological developments and innovations that drive the shift
in employers’ demands for skills, particularly with respect to t h e
transition towards more technology-assisted work involving the creation
of new forms of work and rapidly changing work and production
processes.
P.O. 29. exercising full personal responsibility for the output of own work as well
as for group/team outputs and for managing work that is complex and
unpredictable requiring new strategic approaches.
The [Link] programme aims to prepare postgraduates with advanced theoretical knowledge,
analytical ability, and professional competence in commerce, business, and research,
equipping them for academia, industry, and entrepreneurship.
Graduates will be able to apply statistical, econometric, and analytical tools for problem-
solving, research, and policy evaluation in business and economics, fostering evidence-based
reasoning.
Graduates will develop leadership, communication, and ethical values, enabling them to
function effectively and responsibly in corporate, academic, and entrepreneurial settings.
Graduates will be able to analyze the impact of business, fiscal, and trade policies on
organizations and society, integrating sustainability, inclusiveness, and governance principles
in decision-making.
3
PSO5: Innovation, Entrepreneurship, and Lifelong Learning
Graduates will demonstrate the ability to design innovative business solutions, entrepreneurial
ventures, and research projects, while engaging in continuous learning to adapt to dynamic
global environments.
[Link]. – First Semester shall comprise of the following Five Core Courses:
[Link]. – Third Semester shall comprise of the following Three Core Courses and the Elective
Groups. Two Courses of One Elective Group shall be elected by the student:
COM – 607 Insurance Management 4 Credits
COM – 608 Security Analysis and Portfolio Management 4 Credits
COM – 609 Financial Services 4 Credits
4
M. Com. First Semester
CO1: Explain the nature, scope, and role of management accounting in decision-making and
distinguish it from financial and cost accounting.
CO2: Apply marginal, absorption, and activity-based costing techniques for managerial
decisions involving cost control and profitability.
CO3: Analyze and interpret financial data using differential and marginal costing to support
short-term decisions such as make-or-buy, product mix, and shutdown analysis.
CO4: Prepare and evaluate master, functional, and flexible budgets, and apply performance
budgeting and zero-based budgeting for control purposes.
CO5: Assess and design responsibility accounting systems, transfer pricing mechanisms, and
performance measurement indicators for effective management control.
Course PSO1 PSO2 PSO3 PSO4 PSO5 PO1 PO2 PO9 PO23
Outcomes
CO1 2 3 2 2 2 2 2
CO2 2 1 1 1
CO3 2 2 3 2 3 2
CO4 3 3 2 3 3 2 3 3
CO5 3 3 3 3 3 3
Course Content
Unit-I Management Accounting: Definition, differences with Financial Accounting and
Cost Accounting, Ethical Issues and Internal Control Procedure in Accounting, Financial
Reporting, Role of Management Accountant, Mechanism of Cash Flow and Uses of Cash
Flow Data in Decision Making, Measurement of cost behaviour,
Unit – II- Marginal Costing Vs. Absorption Costing: Concept, Preparation of Income
Statement. Cost Volume Profit (CVP) Analysis – Mathematical and Graphical Approach,
Contribution Margin, Break-even Analysis, Indifference Point, Margine of Safety, Profit
Volume Analysis; Activity Based Costing
5
Unit – III- Relevant information and short-term decision making: Decision making using
marginal and Differential Costing techniques, Make or Buy decisions, deciding the Product
Mix, Addition or Elimination of Product Line, shutdown Decision, pricing decisions –
Influencing Factors and Methods;
Unit –IV: Budget and Budgetary Control: Preparing the Master Budget and Functional
Budgets, Cash Budget, Flexible budgets; Zero Base Budgeting; Performance Budgeting;
Activity Based BudgetingLife Cycle Costing – Meaning and Benefits, Product Life Cycle
and Pricing Decisions, Life cycle Budgeting
Suggested Readings:
1. Khan and Jain: Management Accounting, THM Horngren,
2. C. J.: Accounting for Management Control
3. R.P. Rustagi: Management Accounting, Taxmann
4. Ashish, K. Bhattacharya: Introduction to Financial Statement Analysis,
5. Elsevier Anthony, R. N.: Management Accounting
6. Sharma, R. K. and Gupta, Shashi, K.: Management Accounting, Kalyani.
7. Jawahar Lal: Advanced Management Accounting, HPH
8. Gupta, S. P.: Management Accounting, Sahitya Bhawan
6
Course Code: COM –516 - Advanced Business Economics
Course Objectives:
CO1: Explain the nature, scope, and role of business economics and apply key principles
like opportunity cost, incremental, and equi-marginal analysis to managerial decisions.
CO2: Analyze production functions and cost behavior to optimize resource allocation,
efficiency, and profitability.
CO3: Evaluate pricing strategies and competition across various market structures,
considering externalities and market imperfections.
CO4: Interpret national income accounting, inflation, and deflation trends, and analyze their
impact on economic stability and business performance.
CO5: Assess the causes and remedies for balance of payments disequilibrium and interpret
business cycles and open-economy interactions for informed decision-making.
Course Content
Unit – I: Introduction: Concept, Nature, and Scope; Role and Responsibilities of Business
Economist. Principles of Business Economics: Opportunity Cost Principle, Incremental
Principle, Time Perspective Principle, Discounting Principle, Equi Marginal Principle.
Consumer Analysis: Traditional & Modern approaches (including Social Media's influence)
to understand consumer choices and preferences.
Law of Demand and Elasticity: Exploring the law of demand and various types of demand
elasticity, including price, income, cross-price, and advertising elasticity; Demand
Forecasting.
7
Unit – II: Production and Cost: Production function; Concept of productivity and
technology; Production with one variable input, Returns to scale; Production with two
variable inputs; Isoquants, ridge lines; Isoclines; Producer‘s Equilibrium; Cost function-
classification of costs, short run cost functions; Relationship between return to scale and return
to a factor; Long run cost functions.
Suggested Readings:
1. G. S. Gupta, Managerial Economics, TMH
2. Joel Dean, Managerial Economics, PHI
3. Baumol, Economic Analysis and Business Decisions.
4. R. L. Varshney and K. L. Maheshwari: Managerial Economics, S. Chand & Sons, Delhi
5. Sharma & Kejrival: Prabhandh Arthshastra
8
Course Code: COM - 517 - Business Management
Course Objectives :
CO1: Explain the nature, features, and principles of management and critically evaluate
various classical and modern theories of organization and management.
CO2: Apply managerial planning and decision-making models including MBO, MBE, and
strategic planning frameworks in business contexts.
CO3: Analyze organizational structures, authority-responsibility relationships, and cultural
dimensions to improve organizational design and efficiency.
CO4: Evaluate leadership theories, motivation models, and coordination mechanisms for
improving managerial performance and employee engagement.
CO5: Demonstrate the ability to manage communication systems, control processes, and
ethical issues using modern tools such as PERT, CPM, and Balanced Scorecard.
9
Unit – III: Organization-Characteristics, Types of Organization Structures, Team structures,
Virtual Organization, telecommuting, Matrix and Project Structures, Mechanistic and organic
structures, Elements of Organizational design- Work specialization, Departmentation,Chain
of command, Span of control, Centralization and decentralization, formalization,
Authority-features, Sources and types of authority,Authority–Responsibility relationship,
Organizational Culture, Dimensions, Difference between strong and weak culture, Climate
and Culture
Unit – IV: Co-ordination-Meaning, Features, Techniques of Coordination, Principles of
coordination, Direction-Principles and components of direction, meaning and functions of
supervision; Motivation: need Theories,Two factor, ERG ,expectancy Theory, Theory X and
Y,Theory Z, Motivation and performance
Leadership-Styles and theories, Transactional vs. transformational leadership
Unit – V: Communication: Process, Channels of Communication, Barriers and methods to
overcome barriers of Communication, Transactional analysis, Control Concept: Nature and
importance, Process of Control and types of Control, Essentials of Effective Control, Personal
observation, Budgetary control, Break-even analysis, management audit, Responsibility
accounting, PERT CPM, Balanced sore card,
Suggested Readings:
1. Business in Box –Ekta Verma, Edwin Corporation, USA
2. Management -[Link], Mary Coulter,[Link],R Viswanathan, Pearson Publication
3. Management -Weihrich, Cannice and Koontz, PHI
4. Principles of Management- Neeru Vasishth,Taxmann Publications
5. Management – James [Link], Freeman and Gilbert,Pearsonr
10
Course Code: COM - 518– International Business
Course Objectives :
Course Content
Unit - I : Importance, nature and scope of international business; Globalization; Drivers of
globalization; Consequences of globalization; Basic entry decisions with respect to
international business; Modes of entry into international business.
Unit – II: Economic Environment and Institutions:Trends and Issues, Current
Government Policies – New Industrial Policy, Fiscal Policy, Monetary Policy and FTP Policy;
World trade and protectionism; GATT, The Uruguay Round, WTO – importance, trading
principles and structure; Important agreements of WTO – Agriculture Agreement; SPS, TBT,
GATS, TRIPS etc.; WTO and India.
11
Unit - III : Competition– Meaning of Competition, Salient Features of Competition Act
2002,Foreign Investment -FDI- Meaning and Need, Methods, Policies with regard to FDI,
Recent Trends. FEMA- Current Account Transaction, Capital Account Transaction. Money
Laundering – Meaning, Process, Impact and Prevention; fraud and Risk Analytics.
Suggested Readings:
1. Business in Box –Ekta Verma, Edwin Corporation, USA
2. Cherunilam Francis: Business Environment, Himalayan Pub. House
3. Aswathappa K.: Legal Environment of Business, Himalaya Publication,
4. Adhikary M.: Economic Environment of Business, Sultan Chand & Sons,
5. Branson William H.: Macro Economic Theory and Policy, West Press
6. Dornbusch R., and Fischer S.: Macro Economic Tata McGraw
7. Alagh Yoginder K.: Indian Development Planning and Policy, Vikas Publication,
12
Course Code: COM – 519 – Business Statistics
Course Objectives
CO1: Explain the concepts of correlation and regression, and apply simple, partial, and
multiple regression analysis for business decision-making.
CO2: Apply probability theorems and theoretical frequency distributions (Binomial,
Normal, Poisson) to model business and economic problems.
CO3: Analyze association between attributes and perform Chi-square tests for testing
hypotheses and drawing statistical inferences.
CO4: Evaluate forecasting techniques, life tables, and vital statistics for analyzing
demographic and business trends.
CO5: Apply sampling methods, hypothesis testing, t-tests, and statistical quality control
techniques to ensure accuracy and reliability in data-based decisions.
Unit - I
a. Regression Analysis: Regression Equations, Regression Coefficients.
b. Multiple Correlation and Multiple Regression Analysis: Partial Correlation, Coefficient
of Multiple Correlation, Multiple Regression Analysis.
Unit - II
a. Theoretical Frequency Distributions: Binomial, Normal and Poisson Distribution.
b. Probability Theory: Addition and Multiplication Theorems of Probability, Application of
Addition Theorem, Multiplication Theorem, Bayes’ Theorem.
13
Unit - III
a. Association of Attributes: Theory of Association, Criterion of Independence, Coefficient
of Association, Partial Association, Illusory Association, Consistency of Data, Contingency.
b. Chi-square Test: Methods and Uses.
Unit -IV
a. Business Forecasting: Elements, Importance, Limitations and Theories of Business
Forecasting.
b. Vital Statistics: Meaning, Definition, Importance, Utility, Measurements of Mortality,
Life Table, Measurement of Fertility, Population Growth.
Unit - V
a. Sampling: Hypothesis Testing, Standard Error, Sampling of Attributes, Sampling of
Variables – Large and Small Sample, t-test, Partial Comparison Test.
b. Statistical Quality Control: Meaning, Definition, Origin, Control Charts.
Suggested Readings:
1. Goode and Hatt: Methodology of Social Sciences Research,
2. Roy, Ramendu, Principle of Statistics, PrayagPustak, Allahabad
3. Gupta, S. P.: Statistical Methods, Sultan Chand
4. Kothari, C. R.: Research Methodology, New Age Publication, New Delhi
5. Roy, Ramendu: SankhikiKeSiddhant ,Prayag PustakBhawan, Allahabad
6. Shukla &Sahai: SankhikiKeSiddhant ,SahityaBhawan
14
M. Com. Third Semester
Course Code: COM – 607 – Insurance Management
Course Objectives
To acquaint students with the fundamentals of insurance policies, clauses, and
procedures in India.
To explain the process of risk assessment, underwriting, and management of sub-
standard lives in insurance.
To familiarize students with key government insurance schemes and their
implementation mechanisms.
To impart knowledge about the principles and functioning of health, life, and motor
insurance policies.
To enable students to analyze the regulatory framework, market structure, and claim
settlement procedures in the Indian insurance industry.
Unit – I:
The Insurance Policy: Components of the Policy, The Heading, The Preamble, Schedule,
The Insuring Clause, Exclusions, Excluded Perils, Un-insurable Perils; Policy Conditions:
Express and Implied Conditions, Notice, Proof and Appraisal of Loss, Cancellation of Policy,
Pro-rata Clause, Renewals, Non-payment of Premiums, Issue of Policy, Lost Policies,
Insurance lapses
Unit – II:
Underwriting the Risk: Factors considered for Selection of Risk, Insurance of Sub-Standard
(DIVYANG) Lives, Factors Contributing to Sub-Standard Lives, Methods of Treating Sub-
Standard Risks.
15
Unit – IV: Health and Life Insurance Jeevan Arogya, Functioning of Third-Party
Administrators, IRDA Regulations for TPAs, Mediclaim – Terms and Conditions. Indian life
insurance market, Principles of life insurance, Classification and Features of Life Insurance,
Trends in life insurance distribution channels.
Unit – V:Motor Insurance :Principles of Motor Insurance, Types of motor vehicles, Types
of Motor Insurance Policies, Conditions of Motor Insurance Policies, Procedure of Motor
Insurance, Necessity for compulsory third-party insurance, Settlement of Claims under Motor
Insurance, Motor Accident Claims Tribunals, The Motor Vehicles (Amendment) Bill, 2022
Suggested Readings:
1. Verma Ekta: Insurance Management, Edwin Publishers, USA
2. Khan Arif M.: Theory and Practices of Insurance, Educational Book House, Motihar M.:
Principle and Practices of Insurance, Sharda Pustak Bhawan, Huebner, S. S.: Life Insurance,
Appletion – Century-Crofts, Inc (NY)
3. Mishra M.N., and Mishra S.B.: Insurance Principles And Practice, Sultan Chand & Sons,
16
Course Code: COM – 608 - Security Analysis and Portfolio Management
Course Objectives
To develop an understanding of investment avenues and the functioning of security
markets.
To enable students to analyze securities using fundamental and technical analysis
tools.
To explain the concept of risk and return and their relationship in portfolio
construction.
To provide an understanding of modern portfolio theories and asset pricing models.
To equip students with the ability to evaluate portfolio performance using different
performance measures.
Unit - I: Introduction: Overview of Security Market, Measures of risk and return; historical
returns and associated risk measures. The relationship between risk and return. Stock Value
& Returns – Time Preference for Money, Importance of asset allocation and diversification.
Unit – II: Approaches to Security Analysis: Fundamental Analysis: Economy, Industry and
company analysis.
Technical Analysis: Technical Analysis: Meaning and Significance of Technical Analysis;
Fundamental Analysis vs. Technical Analysis. Volume and Price Indicators. Charts Patterns
and their interpretations. Dow Theory, Movements, Elliott Waves and Fibonacci Numbers.
Unit – III: Efficient Market Hypothesis: Weak, Semi-strong and Strong Market; Testing of
DifferentForms of Market Efficiency. Implications of efficient capital [Link]
Theory Portfolio Risk and Return, Effects of combining securities-Markowitz
Model- Return optimization.
17
Unit – IV: Capital Asset Pricing Model (CAPM) -Capital market line, Security market line;
Risk free lending and borrowing, Arbitrage Pricing Theory.
Suggested Readings:
1 Fischer, Donald E. and Jordan, Ronald J.: Security Analysis and Portfolio
Management,PHI,.
2 Bhalla, V. K.: Investment Management – Security Analysis and Portfolio Management,S.
Chand,
3 Alexander, Gordon J. and Sharpe, William F.: Fundamentals of Investments:Englewood
Cliffs, Prentice Hall Inc, New Jersey.
4 Pandian, Punithavathy, Security Analysis and Portfolio Management, VikasPublication.
5 . Elton, Edwin J and Gruber, martin J. : Modern Portfolio Theory and InvestmentAnalysis,
johan Wiley,
6 Chandra ,P. : Investment Analysis & Portfolio management, Himalaya Publication
NewDelhi.
7 Khatri, Dhanesh., Security Analysis and Portfolio Management, Macmillan, New Delhi
18
Course Code: COM – 609 – Financial Services
Course Objectives:
To acquaint students with the concept, scope, and regulatory framework of financial
services in India.
To develop understanding of merchant banking operations, issue management, and
other related financial services.
To analyze alternative investment mechanisms like venture capital, angel funds, and
collective investment schemes.
To explain the functioning and importance of credit rating, factoring, forfaiting, and
their role in financial decision-making.
To provide knowledge about mutual funds, depositories, and their contribution to the
capital market and investor protection.
Course PSO1 PSO2 PSO3 PSO4 PSO5 PO1 PO4 PO18 PO21
Outcomes
CO1 1 2 3 1 2 2 3 2
CO2 3 2 2 1 3 3
CO3 1 1 2 3 3
CO4 3 3 3 1 3 3
CO5 3 2 3 3 1 3 3
Course Content
Unit III:Alternative Investment Funds (AIFs)Venture Capital Funds (VCFs), Angel Funds,
Categories of AIFs, registration, Investment in Angel Funds and Investment by Angel
19
FundsCollective Investment Schemes – concept and Overview, Conditions for Eligibility,
Registration procedure, Obligations of CIMC.
Unit IV: Credit Rating, Factoring & Forfaiting in finance Credit Rating- Meaning,
Regulatory Functions, Credit Rating Agencies - CRISIL, ICRA and CARE, Rating Process
and Methodology, Rating Symbols and Grades
Unit V:Mutual Funds and Depositories: Mutual Funds – Concept, Objectives, Role in
capital market, Advantages, Schemes, Risk involved in mutual funds, NAV, Mutual Fund
Cost, Transaction Cost, Asset Management Company, ETF.
Suggested Readings
1 Bhole & Mahakud .Financial Institutions and Market. McGraw- Hill Company,
2 2. [Link]. Marketing Of Financial Services. Himalayas Publishers, Mumbai.
3 DK Murthy, and Venugopal. Indian Financial System. I K International Publishing House.
4 Anthony Saunders and MM Cornett. Financial Markets & Institutions. McGraw- Hill
Company,.
5 Agarwal O. P Environment And Management of Financial Services. Mumbai Himalaya.
6 Batra G. S. Financial Services: New Innovations .New Delhi, Deep & Deep
7 Khan M. Y. Financial Services. New Delhi, McGraw-Hill.
8 Mantravadi P. Financial Services.
20
Finance (F) Group Courses:
Course Code: COM – 663 – International Finance
Course Objectives
To provide an in-depth understanding of the evolution, structure, and functioning of
the international monetary and financial systems.
To familiarize students with international financial markets and instruments used for
global capital mobilization.
To develop analytical insight into the Balance of Payments (BOP) framework and
foreign exchange market operations.
To explain the mechanisms of exchange rate determination and evaluate key theories
governing exchange rate movements.
To enable students to identify, measure, and manage foreign exchange exposure in
international business operations.
CO1: Explain the evolution of the international monetary system and analyze the role of
global institutions like the IMF and World Bank in international finance.
CO2: Evaluate major international financial instruments such as ADRs, GDRs, Euro Bonds,
and ECBs, and their role in cross-border financing.
CO3: Analyze the structure and components of the Balance of Payments (BOP) and assess
policies to correct disequilibrium.
CO4: Interpret exchange rate systems, factors affecting them, and theories like Purchasing
Power Parity (PPP), Balance of Payment Theory, and International Fisher Effect.
CO5: Identify types of foreign exchange exposures and apply appropriate hedging and
management strategies for minimizing risk in global operations.
Course PSO1 PSO2 PSO3 PSO4 PSO5 PO1 PO4 PO16 PO21
Outcomes
CO1 3 2 1 2 1 2 2
CO2 2 1 2 3 3 3
CO3 2 1 2 3
CO4 3 2 3 3 3 3 3
CO5 3 3 3 1 3 3
Course Content
Unit – I
Evolution of the International Monetary System, Bimetallism, Gold Standard, Bretton Woods
System, Flexible Exchange Rate Regime and Current Exchange Rate Arrangements;
International Financial System: Introduction; Elements; IMF, World Bank.
Unit – II
International Financial Market Instruments: ADR, GDR, IDR; External Commercial
Borrowing – Concept, Framework; Loan Syndication; Euro Bond; Foreign Bond; Global
Bonds, Floating rate bonds, Zero coupon Bonds;Euro Loan.
Unit- III: Balance of Payments and Foreign Exchange Market: BOP – Concept,
Components; Disequilibrium of BOP – Concept and Significance; Correction of
Disequilibrium – Devaluation, Deflation, Exchange Control, Trade Control; Foreign
21
Exchange Market – Features, Functions, Structure, Participants; Management of Foreign
Exchange in India
Unit – IV: Foreign Exchange Rate: Fixed and Floating; Exchange Rate Quotes; Spot and
Forward Exchange Rate; Factors affecting Exchange Rate; Determination of Exchange Rate
– Balance of Payment Theory and Purchasing Power Parity Theory; International Fisher
Effect.
Suggested Reading:
1. Shaprio, Alan. C.: Multinational Financial Management, Prentice Hall, New Delhi
2. Apte, P. G.: International Financial Management, Tata McGraw Hill, New Delhi
3. Buckley, Adrian: Multinational Finance, Prentice Hall, New Delhi
4. Yadav, Surendra S, P. K. Jain and Max Peyrard: Foreign Exchange Markets, Mac Million,
NewDelhi
5. Sharan, V.: International Financial Management, PHI, New Delhi
6. Jeevanandam, C.: Foreign Exchange- Practices, Concepts & Control, Sultan Chand & Sons,
New Delhi
22
Course Code:COM – 664 – Financing of Micro, Small and Medium Enterprises
Course Objectives
Course Content
Unit – I : MSMEs: Evolution, Definition of MSMEs ,Characteristics and Rule in Economic
Development Problems of MSMEs in India ; Regulatory Framework – MSME Act 2006; LLP
Act; Present policy Framework.
Institutional Framework: Central and State Government (NIMSME, MIESBUD, SIDO,
SISI, NSIC, DICs etc) - Financial Institutions & Banks: SIDBI, Commercial Banks, RRBs
and Co-op. Banks.
Unit – II: Sources and Methods of Financing MSMEs: Quasi capital, Own money and its
relevance in business , Venture Capital, Hybrid Capital; Existing MSME Loan Products and
their nature, Common Guidelines/Instructions for Lending to MSME Sector, Factoring.
Assessment of term Finance/working Captial for MSMEs Credit Risk Management of
MSMEs: The credit assessment, Costs and Risks specific to MSME Lending, Risk rating,
Follow up, Monitoring and Review of Lending; Role of Credit Guarantee Fund Trust for
23
Micro and Small Enterprises (CGTMSE), Small and Medium Enterprises Rating Agency
(SMERA).
Unit –III: Structure approach to financing MSMEs and Business Development Service
Providers:Daheja Committee, Chore Committee, Tandon Committee Role &
Responsibilities, Sectoral developments, technological Development in MSMEs;
Environmental Impact Assessment, Modernization issues (technological and quality up-
gradation), R&D, ICT, Technology adoption.
Unit –V: Micro Finance Approach to SMEs: Linkages with Agriculture and Industry IT
and MSMEs; Relationship Banking and its impact in MSMEs Development; WTO issues,
impact on MSMEs –Globalization issues, intermediation opportunities and Emerging issues
affecting MSMEs, MSMEs Rehabilitation: Sickness Symptoms, diagnosis and prescriptions,
restructuring, NPA Management.
Suggested Readings:
1. Micro, Small and Medium Enterprises in India, IIBF, Taxmann.
2. Vasant Desai: Dynamics of Entrepreneurial Development and Management, HPH.
3. M.B. Shukla: Entrepreneurship and Small Business Management
24
Human Resource Management (H) Group Courses:
Course Code: COM – 665 –Talent and Competency Management
Course Objectives
To understand the concept, scope, and need of talent management and its role in
organizational success.
To familiarize students with the process of talent acquisition, selection, and integration
using modern technological tools.
To equip students with knowledge of designing training, development, and reward
strategies to retain and nurture talent.
To explain the relationship between competence and performance and the role of
competency-based management systems.
To enable students to map, assess, and apply competency frameworks for enhancing
employee and organizational performance.
CO1: Explain the concept, importance, and process of talent management and distinguish
between talent, skill, and knowledge.
CO2: Evaluate talent acquisition and recruitment processes, including employer branding,
technological tools, and selection systems.
CO3: Design effective training, development, and reward systems for integrating,
developing, and retaining talent in organizations.
CO4: Analyze the relationship between competence and performance, and apply principles
of competency-based performance management.
CO5: Apply competency mapping processes and tools to identify, assess, and enhance
individual and organizational competencies.
Course Content
Unit I:Talent Management- Concept and Overview, Scope and Objectives; Need for Talent
Management; Difference between Talent, Skill, and Knowledge; Key Processes of Talent
Management.
25
Unit: IV Managing Competencies: Concept of Competence, Need for Competencies,
Competence and performance: competency based performance management; Developing
competencies in employees
Unit: VCompetency Mapping: Meaning, objectives and need for competency mapping;
Process and tools of competency mapping; Uses of competency mapping
Suggested Readings:
1. Rao, T.V.: Hurconomics for talent management: Making the HRD Missionary Business-
Driven, Pearson Education.
2. Berger, L. A. and Berger, D. R.: The Talent Management Handbook, McGraw-Hill Education
3. Shukla, R., Talent management: Process of Developing and Integrating Skilled Worker,
Global India Publications, New Delhi.
4. Hasan, M., Singh, A. K., Dhamija, S. (eds.): Talent Management in India: Challenges and
Opportunities, Atlantic Publishers & Distributors.
5. Pilbeam, Stephen and Corbridge, Marjorie:People Resourcing and Talent Planning: HRM in
practice, 4/E, Pearson Education
6. Gupta, BL: Competency Framework for Human Resources Management, Concept
Publishing
7. Dubois, David D. and Rothwell, William J.: Competency-Based Human Resource
Management: Discover a New System for Unleashing the Productive Power of Exemplary
Performers, Davies Blach Publishing, California
8. Castellano, William G: Practices for Engaging the 21st Century Workforce: Challenges of
Talent Management in a Changing Workplace, Pearson FT Press
26
Course Code: COM – 666: Organisational Change Management
Course Objectives
To understand the concept, nature, and need for organizational change in dynamic
business environments.
To identify internal and external forces that drive organizational change and the
challenges associated with resistance.
To provide students with the knowledge of different models, tools, and techniques
for managing planned and unplanned change.
To encourage creativity and innovation as integral parts of organizational change
and competitiveness.
To familiarize students with organizational development processes and the role of
change agents in implementing successful transformation initiatives.
Course PSO1 PSO2 PSO3 PSO4 PSO5 PO1 PO4 PO12 PO22
Outcomes
CO1 2 3 2 2 2 3
CO2 1 2 2 1 2
CO3 3 2 1 2 3
CO4 3 2 3 3 2 3 3 3
CO5 3 2 3 3 3 2
Course Content
Unit I: Organizational change: Concept of Need for organizational change; Forces for
organizational change- external factors, internal factors;
Unit II: Types of change-planned change, unplanned change; Managing resistance to change-
reasons for resistance to change; overcoming resistance to change – strategies
Unit III: Models of Organizational Change: Lewin Model of Organization change, McKinsey
7 S Model, Kotter’s Model ,Burke – Litwin Model
27
Unit IV: Creativity and innovation: Concept of creativity; techniques of creativity-
brainstorming, mind mapping; characteristics of creative personality; Concept of innovation;
need for innovation in business organisations
Unit V: Organisation development (OD): Concept; Need for OD; OD Process, Diagnosing
organizational problems, Interventions- Concept and nature; Role and characteristics of
change agent
Suggested readings:
1. Singh, K. (2010). Organisation Change and Development. New Delhi: Excel Books
2. Cummings, T.G. and Worley, C. G. (2009). Organization Development and Change. Canada: South
–Western Cengage Learning.
3. French, W. L., Bell, C.H. 92008). Organization Development, 6/E. New Delhi;
Pearson.
4. Pathak, H. (2010). Organisational Change, pearson: New Delhi
5. Neelkant, V. and Ramnarayan, S. (2007). Change Management, New Delhi : Response Books
6. Sharma, R. (2012) Change Management and Organisational Transformation. New Delhi:
28
Marketing (M) Group Courses:
Course Code: COM – 667 – Theory and Practice of Marketing
Course Objectives
To understand the core concepts, scope, and evolution of marketing philosophies in
the modern business world.
To analyze market segmentation, product life cycle, and new product development
processes for effective marketing decision-making.
To explore pricing and distribution strategies in relation to competition, demand, and
market dynamics.
To understand various promotional tools and their role in integrated marketing
communication and sales management.
To evaluate the ethical, legal, and social dimensions of marketing with a focus on
service, international, and green marketing practices.
CO1: Explain the fundamental concepts, scope, and evolution of marketing, and apply the
marketing mix framework to business scenarios.
CO2: Analyze segmentation bases, product life cycle stages, and factors affecting branding,
packaging, and new product development.
CO3: Evaluate pricing objectives, methods, and channel management decisions for effective
market distribution and competitiveness.
CO4: Design integrated promotional strategies using advertising, sales promotion, and public
relations while understanding marketing research methods.
CO5: Assess the ethical, social, and legal aspects of marketing and apply concepts to service,
international, green, and digital marketing contexts.
Course PSO1 PSO2 PSO3 PSO4 PSO5 PO1 PO4 PO5 PO6 PO21
Outcomes
CO1 2 2 2 2 3 2
CO2 1 1 1 2 1
CO3 2 3 3 3 1 3
CO4 3 3 2 3 2 3 2 3 3 2
CO5 3 3 3 3 2 3
Unit: I: Marketing: Concepts, scope of Marketing, Major market forces, Concept of holistic
marketing, evolution of marketing philosophies, Product, selling, marketing, market value
concept, Marketing Mix.
Unit: III: Pricing: Defining the pricing objective, determining demand, analyzing
competitors’ prices, selecting a pricing method, setting the final price, product –mix pricing
29
Distribution: Role of distribution channels, Distribution channel functions, Channel levels,
Multichannel distribution, Channel management decision
Unit: IV: Promotion: Advertising, Public relations, Personal selling, Direct marketing,
designing the sales force, sales force structure.
Marketing Research: Objectives and Scope; Procedure and Limitation of Marketing
Research.
Suggested Readings:
1. Philip Kotler: Marketing Management
2. Philip & Duncan: Marketing Principles and Methods
3. Ramaswamy, V.S. and Namkumari: Marketing Management –Planning Control
4. Donald, S. Tull and Well, I.Z. Hawkins: Marketing Research
5. Sarita Maxwell and Ekta Verma : Marketing Management,
6. Johri, Lalit, M.: International Marketing – Strategies for Success
30
Course Code: COM – 668: Rural and Agricultural Marketing
Course Objectives
To provide conceptual knowledge of rural and agricultural marketing and its role in
economic development.
To familiarize students with rural consumer behavior, segmentation strategies, and
corporate rural marketing initiatives.
To understand the characteristics, defects, and reforms of agricultural marketing and
the importance of cooperative marketing.
To analyze the marketing practices for agricultural inputs and outputs, including seeds,
fertilizers, and major crops.
To study the functioning and significance of agricultural marketing institutions such
as NAFED, NCDC, TRIFED, and FCI.
CO1: Explain the concepts, features, and significance of rural marketing and evaluate
strategies and challenges in reaching rural consumers.
CO2: Analyze rural market segmentation and examine rural marketing initiatives by major
Indian corporates like HUL, ITC, Dabur, and Patanjali.
CO3: Understand and assess agricultural marketing systems, cooperative marketing
structures, and their role in improving farmers’ income.
CO4: Apply marketing principles to agricultural inputs and outputs and evaluate the supply
chain of key agricultural commodities such as wheat, paddy, and sugarcane.
CO5: Evaluate the roles, objectives, and performance of major agricultural marketing
institutions including NAFED, NCDC, TRIFED, and FCI in India.
Suggested Readings:
32