M.

Com (Course Structure)

Non-Semester Pattern

1st Year

Min.
Code Course Title Max.
Passing
Marks
Marks
MCOM 1001 Corporate Accounting 50 100

MCOM 1002 Management Concepts and Organisational 50 100

Behaviour
MCOM 1003 Marketing Management 50 100

MCOM 1004 Financial Management 50 100

MCOM 1005 Entrepreneurship Management 50 100

MCOM 1006 Business Environment and Law 50 100

2nd Year

Min.
Code Course Title Max.
Passing
Marks
Marks
MCOM 2001 Managerial Decisions Accounting 50 100

MCOM 2002 Merchant Banking and Financial Services 50 100

MCOM 2003 Investment and Portfolio Management 50 100

MCOM 2004 Statistical Analysis 50 100

MCOM 2005 E - Commerce 50 100

MCOM 2006 International Trade and Finance 50 100

 Regulations for M.Com

Eligibility Criteria for Admission

The student should possess B.Com / BBA/ BCS/ BBM/ BISM/ BA(Economics)/ MBA/
Commerce or Accountancy as a subject in UG Degree/ any degree with CA(Inter) or
ICWA(Inter)/ CA/ ICWA from a recognized Institution with a mere pass in any of the
following streams:
10 + 2 + 3 (or)
11 + 1 + 3 (or)
11 + 2 + 2 system.

Duration of the Course

The course shall be of two years duration. The Maximum duration to complete the course shall
be 4 years.

Medium

The medium of instruction shall be English.

Personal conduct Programme (PCP)

PCP classes will be conducted at select centers based on the number of students enrolled for
the program. The attendance is optional to PCP Classes.

Examination

Examinations will be held once in a year.

Question Paper Pattern

Maximum Marks: 100 Time: 3 Hours

Part A (5 X 8 = 40 Marks) (Five out of Eight Questions)

Part B (5 X 12 =60 Marks) (Five out of Eight Questions)
Passing & Classification

The maximum marks for the examination for each paper is 100. The minimum marks for a
pass is 50%. Candidates securing 75% above shall be placed in First Class with Distinction,
60% marks and above shall be placed in the First Class, and those who obtain marks between
50% and above but less than 60% shall be placed in the Second Class. btain
75% First class with

Fee Structure for M.Com

Sl. No. Fee Particulars DDE TPI

1 Registration & Processing Fee
200 200
2 Matriculation Fee
25 50
3 University Development Fund
1,000 1,000
4 Recognition Fee (For Foreign
University 450)
200 200
5 Study Material & Handling
Charges 2,000 2,000
6 Tuition Fee
8,000* 16,000**
Total 11,425 19,450

* 4,000 per Year ** 8,000 per Year

Fee can be paid as follows

Sl. No. Fee Particulars DDE TPI
First Year
1 7,425 11,450
Second Year
2 4,000 8,000
Total 11,425 19,450
M.Com - 1st Year PAPER CODE: MCOM 1001
PAPER I - CORPORATE ACCOUNTING
UNIT I
Corporate Accounting: Importance and Scope - Basic Accounting Concepts and Conventions
- Generally Accepted Accounting Principles and Practices (GAAPP) recommended by the
ICAI - Accounting standards issues by ICAI; AS 4 : Contingencies and Events occurring after
the Balance Sheet Date - AS 11: The Effects of Changes in Foreign Exchange Rates - AS 12:
Accounting for Government Grants - AS 16: Borrowing Costs - AS 19: Leases - AS 20:
Earnings Per Share - AS 26: Intangible Assets -AS 29: Provisions, Contingent Liabilities and
Contingent Assets.

UNIT II
Preparation of Company Final accounts: Schedule VI Part I and Part II Profit prior to
Incorporation Managerial Remuneration Dividend declaration out of the past and the
current profits Issue of Bonus shares Preparation of Balance Sheet; Financial Reporting
and Disclosure Practices Corporate Governance - Norms of SEBI relating to information
-
Code of Conduct - Professional Ethics.

UNIT III
Valuation of Goodwill Factors affecting value of Goodwill Methods of Valuing Goodwill
Valuation of Shares Methods of Valuation of Equity Shares.

UNIT IV
Amalgamation, Absorption and External Reconstruction of Companies Purchase
consideration Accounting treatment Books of Purchasing Company Books of Vendor
Company Alteration of Share Capital and Internal Reconstruction Scheme of Capital
Reduction - Statements for Liquidation of Companies.

UNIT V
Accounting Systems and Preparation of Final Statements of Accounts of Banking and
Insurance Companies.

Note: Question Paper Shall covers 20% Theory and 80% Problems
REFERENCES:
Gupta R.L. and Others: Advanced Accountancy, Sultan Chand Sons, New Delhi 2008.
Jain S.P. and K.L. Narang: Advanced Accounting, Kalyani Publisherss, New Delhi 2009.
Pillai R.S., Bagavathi S. Uma: Advanced Accounting, S. Chand & Co.,New Delhi. 2008
Shukla M.C.: Advanced Accounts S. Chand and Co., New Delhi 2009.
M.Com - 1st Year PAPER CODE: MCOM 1002

PAPER II - MANAGEMENTCONCEPTS AND ORGANISATIONAL BEHAVIOUR

UNIT I
Nature of Management: Social Responsibilities of Business - Manager and Environment Levels
in Management - Managerial Skills - Planning - Steps in Planning Process - Scope and
Limitations - Short Range and Long Range Planning - Flexibility in Planning ¬ Characteristics
of a sound Plan - Management by Objectives (MBO) - Policies and Strategies - Scope and
Formulation - Decision Making - Techniques and Processes.

UNIT-II
Organising: Organisation Structure and Design - Authority and Responsibility Relationships -
Delegation of Authority and Decentralisation - Interdepartmental Coordination - Emerging
Trends in Corporate Structure, Strategy and Culture - Impact of Technology on Organisational
design - Mechanistic vs Adoptive Structures - Formal and Informal Organisation.

UNIT III
Perception and Learning - Personality and Individual Differences - Motivation and Job
Performance - Values, Attitudes and Beliefs - Stress Management - Communication Types
Process - Barriers - Effective Communication.

UNIT IV
Group Dynamics - Leadership - Styles - Approaches - Power and Politics - Organisational
Structure - Organisational Climate and Culture - Organisational Change and Development.

UNIT V
Comparative Management Styles and approaches - Japanese Management Practices
Organisational Creativity and Innovation - Management of Innovation - Entrepreneurial
Management - Benchmarking - Best Management Practices across the world - Select cases of
Domestic & International Corporations - Management of Diversity.
REFERENCES

Fred Luthans, ORGANISA TIONAL BEHAVIOUR, TataMcGraw-Hill, NewDelhi

Koontz, Weirich &Aryasri, PRINCIPLES OF MANAGEMENT, Tata McGraw-Hill,
NewDelhi,2004
Laurie Mullins, MANAGEMENT AND ORGANISATIONAL BEHAVIOUR, Pearson,
NewDelhi,2007
Meenakshi Gupta, PRINCIPLES OF MANAGEMENT, PHI Learning, NewDelhi, 2009
Ricky Griffin, MANAGEMENT: PRINCIPLES & APPLICATIONS, Cengage,
NewDelhi,2008
Stephen Robbins, ORGANISATIONAL BEHAVIOUR, Pearson, New Delhi
Tripathi & Reddy, PRINCIPLES OF MANAGEMENT, Tata McGraw-Hill, New Delhi,2008