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M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION M.Com. I - Semester
CC-1: Management Process Lectures: 75
Marks: 100 Objective: The course aims to provide basic knowledge to the students about the organisation and
management of a business enterprise.
UNIT-I (4Weeks)
Evolution of management thought: Nature and functions of management managerial processes, skills,
roles of manager, professional management, Planning, nature type of plans, planning process effective
planning.
UNIT-II (4Weeks)
Decision making, meaning, environment and types of decisions, rationality in decision-making steps in
decision-making business forecasting techniques. Organizing principles, span of management
departmentalization, organization structure, what types of structure is best?
UNIT-III (4Weeks)
Authority delegation and decentralization, sources of formal authority, authority and power,
responsibility line and staff authority, delegation and decentralization of authority. Informal
organization, its formation, types, stages of group development, formal and informal organization,
benefits and disadvantages of informal organization.
UNIT-V (3Weeks)
Gontrol process, need for control and types, stages of control methods essentials of effective control
systems, problems in the control process, control techniques.
Suggested Readings :
1. Theo Haiman : Professional Management Theory & Practice : Eurasia Publishing House, New
Delhi.
2. Jamesh A.F. Stoner: Management Prentice Hall, New Jersey.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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3. Newman & Summer: The Process of Management, Practice Hall, New Delhi.
4. P.C. Tripathi & P.N. Reddy : Principal of Management TATA McGraw Hill, New Delhi.
5. Sharma & Jain : Principals of Management, Apex Publications, Udaipur.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION M.Com. I Semester
CC-2: Organisational Behaviour
Lectures: 75 Marks: 100
Objectives:- This course will help students to a basic understanding and appreciation of the topics outlined in the course content.
UNIT-I (4Weeks)
Organizations: Meaning and Typology: Individual Behaviour, Personality,
Perceptions, Values, Attitudes and Learning, Group Behaviour, Meaning of Group
Dynamics, Types of Groups, Formation and Development of Groups, Groups
Cohesiveness and Effectiveness. Diagnosis of group Behaviour, Techniques for
studying Group Behaviour (Sociometric Questioning and Robert Bales Interaction
Process Analysis) Communication in group.
UNIT-II (4Weeks)
Leadership : Definition and need for Leadership, Approaches to studying Leadership
Traits, Behavioral and Contingency Approaches, Effective Leadership.
Motivation, Job Satisfaction and Morale : Definition and Characteristics of
Motivation, Motivation Theories and Maslow, Herzberg McClelland, Vroom and
Skinner-Determinations, of Job Satisfaction and Morale, Relationship of incentives,
Job satisfaction and morale with productivity.
UNIT-III (4Weeks)
Competition and Conflict: Level and stages of conflict. Causes and consequences of
intergroup conflict, management of conflict.
Organizational Culture and Climate: Meaning - Dimensions of organizational climate,
factors effecting organizational climate, measurement of organisational climate,
meaning and components of culture.
UNIT-IV (3Weeks)
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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Organizational Change and Effectiveness: Need for change. Dimension of change,
resistance of change, Management of change, Effectiveness - meaning and
dimensions, measurement, single and multiple criteria measures Organisational
Development - Basic Concepts.
Suggested Readings :
1. Mersey and Blanchard : Management of Organisational Behaviour. Prentice
Hall, New Delhi
2 J.S. Chandan : Organisational behaviour. Vikas, New Delhi.
3. French and Bell: Organisational Development. Prentice Hall, New Delhi.
4. R.Beckhard : Organisational Development Strategies and Models.
5. Sharma & Jain : Principals of Management, Apex Publications, Udaipur.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINES ADMINISTRATION M.Com. I Semester
CC-3: Marketing Management
Lectures: 75 Marks: 100
Objectives:-
• To help students sharpen their analytical abilities in integrating marketing decision in a comprehensive manner.
UNIT-I (4Weeks)
Nature and scope of marketing.-Corporate orientations towards the marketplace. The
marketing environment and environment scanning, Marketing information system and
Marketing - research.
UNIT-II (3Weeks)
Understanding consumer and Industrial markets. Market segmentation. Targeting and
positioning, Product decisions -product mix. product life cycle.
UNIT-III (4Weeks)
New product development, branding and packaging decisions, Pricing methods and
strategies. Promotion decisions -promotion mix. advertising, sales promotion,
publicity and personal selling.
UNIT-IV (4Weeks)
Channel management - selection, co-operation and conflict management Organisation
of management operations. Control of marketing efforts. New issues in marketing -
Globalizations, Consumerism, Green marketing, Legal issues.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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Suggested Readings :
1. Srivasthava, P.K. Marketing Management, Shiv Shakti Publishers, Udaipur,
2001.
2. Kotler, Philip and Armstrong G.: Principles of Marketing, Prentice Hall of India,
New Delhi, 1997.
3. Philip Kotler: Marketing Management (Analysis, Planning & Control), Prentice
Hall of India, New Delhi, 1994.
4. J.C. Gandhi, Marketing Managerial Introduction, Tata Me Graw hill, New Delhi,
1985.
5. Stanton William J.: Fundamental of Marketing, New York, Me Graw Hill, 1994.
6. Srivastava P.K.: Vipanan Prabandh, Himalaya Publishing House, Mumbai, 2000,
2nd Ed.
7. Sharma & Jain : Principals of Marketing, Apex Publications, Udaipur.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION
M.Com. I Semester
CC-4: Human Resource Management
Lectures: 75 Marks: 100
Objectives:- The objective of the course is to equip students with knowledge, skill and competencies to manage people along with capital, material, information and knowledge asset in the organization. The course has been designed keeping in mind not the specifically the need of HR Managers but all Managers- Fundamental assumption being that all Managers Finance , Market, approaching are accountable to their organization in terms of impact of their HRM practices and systems. The effectiveness of human resource management in organization depends largely on individual perception, assumption and belief about people. The course will provide students logic and rationale to make fundamental choice about their own assumption and belief in dealing with people.
UNIT-I (4Weeks)
Introduction : Definition, functions and objectives of Human Resource Management,
Role of Human Relations in HRM, Qualities of a good Human Resource Manager.
Evolution and Growth of HRM in India. Future of HRM in India, Human Resource
Philosophy. The Indian Perspective.
UNIT-II (4Weeks)
Procurement of Personnel : Corporate objective & human resource planning,
determination of the kind or quality or personnel, determination of the quantity of
personnel or manpower planning process. Recruitment and selection, selection
techniques and factors determining their functional value, career & succession
planning.
Performance Appraisal : Purpose of Appraisal factors affecting performance
appraisal, criteria of performance appraisal performance appraisal methods and their
Limitations. PostAppraisal Interview.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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Training and Development : Training, Education and Development, Principles of
learning Needs & Objectives of Training Methods for Operatives and Managers
UNIT-III (4Weeks)
Employee Compensation : Nominal and Real Wages, How are wages determined /
Internal Equity and External Competiveness, Incentive Compensation, Requisites,
Advantages and its effects.
UNIT-IV (3Weeks)
Employee Empowerment : Worker Participation in Management. Factors Influencing
Participation, work, participation in management in India. Some Issues for
consideration.
Suggested Readings :
1. PC. Tripathi : Personnal Management and Industrial Relations : (12th
Edition): Sultan Chand & Sons, New Delhi.
2. Aswathappa K. Human Resource and personnel management, Tata McGraw
Hill, New Delhi.
3. Edwin Plippo, Principles of Personnel Management: Me Graw Hill, New
York.
4. Dale Yoder : Personnel Management and Industrial Relations: Prentice Hall,
Delhi.
5. Arun and Saiyadain: Personnel Management, TATA Me Graw Hill, Delhi.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION M.Com. I Semester
OE-1 (i): Business Statistical Methods
Lectures: 75 Marks: 100
Objective: The objective of this course is to familiarize students with the applications of Mathematics and statistical techniques in business decisions.
UNIT-I (4Weeks)
Univariate Analysis - An overview of central Tendency, dispersion and Skewnes.
UNIT-II (4Weeks)
Probability-Meaning, Events, Theorem, Mathematical Expectations, Theoretical
Frequency Distribution : Introduction-Binomial, Poisson and Normal Distribution.
UNIT-III (3Weeks)
Interpolation and Extrapolation
UNIT-IV (4Weeks)
Chi-Square Test and Coefficient of contingency.
Suggested Readings:
Hooda, R.P. : Statistics for Business and Economics, Macmillian,
New Delhi.
Heinz, Kohler : Statistics for Business & Economics, Harper Collians,
New York.
Hien, LW. : Quantitative approach to Managerial Decisions,
Prentice Hall, Ne Jesry.
Lawrence B. Morse : Statistics for Business & Economics, Harper Collins,
New York.
Levin, Richard I. : Statistics for Management, Prentice Hall, Delhi
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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and David S Rubin
Wastsman Terry J. : Quantitative Methods in Finance. International
and Keith Parramor Thompson Business Press, London.
Rao, Gupta, Suthar : Business Statistics
Agrawal B.M. : Business Statistics, Sultan Chand & Sons
Gupta S.P. : Statistics, Sultan Chand &Sons
Nagar K.N. : Principles of Management
Goya! Ranga, Gupta : Statistical Methods
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION M.Com. I Semester
OE-1 (i): Income Tax Laws & Practice
Lectures: 75 Marks: 100
Objective:
To acquire knowledge of practical and procedural aspects relating to Direct Tax Laws and assessment.
Course Inputs :
UNIT-I (4Weeks)
Basic Concepts : Income, agricultural income, casual income, assessment year,
previous year, gross total income, person: Tax evasion, avoidance, and
tax planning.
UNIT-II (4Weeks)
Basis of Charge: Scope of total income, residence and tax liability, Income which
does not part of total income.
Heads of Income : Salaries; Income from house property.
UNIT-III (4Weeks)
Profit and gains of business of profession including provisions relating to specific
business; Capital gains; Income from other sources.
UNIT-IV (3Weeks)
Computation of Tax Liability: computation of total income and tax liability of an
individual, H.U.F., and firm; Aggregation of income; Set-off and
carryforward of losses; deduction from gross total income.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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Suggested Readings:
1. Singhania V.K.: Student's guide to income Tax; Taxmann, Delhi.
2. Prasad, Bhagwati: Income Tax Law & Practice : wiley Publication, New
Delhi.
3. Mehrotra H.C. : income Tax Law & Account: Sahitya Bhawan, Agra.
4. Dinker Pagare: Income Tax Law and Practice: Sultan Chand & Sons, New
Delhi.
5. Girish Ahuja and Ravi Gupta : Systematic approach to income tax: Sahitya
Bhawan Publications, New Delhi.
6. Chandra Mahesh and Shukia D.C.: Income Tax Law and Pracitce: Pragati
Publications, New Delhi.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION M.Com. I Semester
SEC-1: Entrepreneurship Development
Lectures: 60 Marks: 100
Objective:-
• To develop and strengthen entrepreneurial quality and , • To impart basic entrepreneurial skills and understandings to run a business
efficiently and effectively
UNIT-I (4Weeks)
Introduction: Entrepreneur: Evolution, Characteristics, Types, Functions of Entrepreneur - Distinction between an Entrepreneur and a Manager, Concept, Growth of Entrepreneurship in India, Role of Entrepreneurship in Economic Development. Rural Entrepreneurship: Concept, Need, Problems, Rural Industrialization in Retrospect, How to Develop Rural Entrepreneurship, NGOs and Rural Entrepreneurship
UNIT-II (4Weeks)
Women Entrepreneurship - Concept, functions, Growth of Women Entrepreneurs, Problems, Development of Women Entrepreneurs - Recent Trends, Entrepreneurial Motivation Concept, Theories, factors, Entrepreneurial Competencies Concept, Major Entrepreneurial Competencies Small Enterprises: Definition, Characteristics, Relationship between Small and Large Units, Rationale, Objectives, Scope, Opportunities for an Entrepreneurial Career, Role of small Enterprise in Economic development, Problems of SSIs
UNIT-III (3Weeks)
Project Identification And Selection (PIS) Meaning of Project, Project Identification, Project Selection, Project Formulation: Meaning, Significance, Contents, Formulation, Planning Commission’s Guidelines for Formulating a Project Report, Specimen of a Project Report, Network Analysis, Common Errors in Project Formulation, Project Appraisal Concept, Methods of project appraisal, Growth of Business Ideas, Intellectual Property.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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UNIT-IV (4Weeks)
Financing Of Enterprises Need for Financial Planning, Sources of finance, Capital Structure, Term-loan, Sources of Short-Term Finance, Capitalization, Venture capital, Export Finance, Institutional Finance To Entrepreneurs, Preparation of Business Plans, Commercial Banks, Other financial institutions like IDBI, IFCI, ICICI, IRBI, LIC, UTI, SFCs, SIDCs, SIDBI, EXIM Bank Institution Support To Entrepreneurs: Need for Institutional support - Small Entrepreneurs: NSIC, SIDO, SSIB, SSICS, SISI, DICs, Industrial Estates Specialized Institutions, TCOs Brief introduction about Marketing of products and services, Human resource issues, Total quality management issues for small enterprises, Growth strategies in small businesses, sickness in small businesses, small enterprises in international business
Suggested Readings:-
1. Ram Chandran, ‘Entrepreneurial Development’, Tata McGraw Hill, New Delhi
2. Saini, J. S., ‘Entrepreneurial Development Programmes and Practices’, Deep & Deep Publications (P), Ltd.
3. Khanka, S S. ‘Entrepreneurial Development’, S Chand & Company Ltd. New Delhi
4. Badhai, B ‘Entrepreneurship for Engineers’, Dhanpat Rai & co. (p) Ltd. 5. Desai, Vasant, ‘Project Management and Entrepreneurship’, Himalayan
Publishing House, Mumbai, 2002. 6. Gupta and Srinivasan, ‘Entrepreneurial Development’, S Chand & Sons,
New Delhi. 7. Roy Rajeev, Entrepreneurship Oxford Latest Edition. 8. E. Gordon & K. Natarajan Entrepreneurship Development Himalaya 2008. 9. Coulter Entrepreneurship in Action PHI 2nd Edition 10. P. C. Jain Handbook For New Entrepreneur Oxford Latest Edition 11. S. S. Khanka Entrepreneurial Development S. Chand Latest Edition 12. Thomas W. Zimmerer & Norman M. Scarborough Essentials of
Entrepreneurship and small business management PHI 4th Edition 13. Dr. Vidya Hattangadi Entrepreneurship Himalaya 2007 14. Vasant Desai Small Scale Industries and Entrepreneurship Himalaya 2008 15. Dr. V. B. Angadi, Dr. H. S. Cheema & Dr. M. R. Das Entrepreneurship,
Growth, and Economic Integration A linkage Himalaya 2009
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION
M.Com. II Semester
CC-1: Strategic Management
Lectures: 75 Marks: 100
Objectives:-
• To help students sharpen their analytical abilities in integrating strategic marketing decision in a comprehensive manner.
• To become familiar with the concepts and framework in marketing strategy, strategic market planning, competition analysis and in creating competitive advantage.
• To relate marketing in the context of the whole organization with special emphasis on strategic management.
UNIT-I (4Weeks)
An Introduction to Business Policy : Nature, Importance and Objectives of Business
Policy.
An Overview of Strategic Management : Defining and Explaining Strategy, Level
at which Strategy Operates, Models of the strategy Management Process.
UNIT-II (4Weeks)
Strategic Intent: Vision, Mission, Business Definition, Goals and Objectives,
External and Internal Environment, Corporate level Strategies, Business level
Strategies.
UNIT-III (4Weeks)
Strategy Implementation : Aspects of Strategy, Implementation Strategy, Plans,
Programme, Project, Budget, Policies, Rules and Regulations. Project
Implementation, Procedural Implementation, Resource Allocation.
Strategy Evaluation : An Overview of Strategy Evaluation Nature & Importance of
strategy evaluation, participants strategy. Evaluation Barriers in Evaluation.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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UNIT-IV (3Weeks)
An overview of Strategy Control: Nature & types of Strategic Control, Process of
Evaluation.
Case Method and Case Studies : Applying Strategic Management Through the
case method, case study/situation.
Suggested Readings :
1. Azhar Kazmi, : Business Policy and Strategic Management Tata McGraw-
Hill Publishing Co. Ltd.
2. David Asch & Cliff Bowman : Readings in Strategic Management, The
Macmillian Press Ltd.
3. Franis Cheruminium : Business Policy and Strategic Management, Himalaya
Publishing Houses.
4. George Luffman, Edward Lea, Stuart Sanseron & Brain Kenny, Strategic
Management, an Analytical Introduction; Blackwell Publishers Ltd.
5. Maccarthy, Minichello & Curran Business Policy and Strategy, Concepts and
Readings Richard D Irwin Inc.
6. Pearce II & Robinson : Jr. Strategic Management, Strategy, Formulation and
Implementation; AITBS Publishers and Distributors, Delhi..
7. Thompson, Jr. Strickland III, Strategic Management, Concepts and cases,
Irwin McGraw-Hill: Dr. PC. Jain
8. Strategic Management (O;wg jpukRed izcU/k) Ramesh Book Depot, Jaipur (Raj.)
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION
M.Com. II Semester
CC-2: Organizational Development
Lectures: 75 Marks: 100
Objectives:- To enable the students to:
• Understand the philosophical, historical, theoretical, political and practical underpinnings of OD as a¬ core area of practice within HRD;
• Increase awareness of different tools that are used to diagnose organizations as well as interventions used through hands-on experience;
• Enhance skills in facilitation, OD skills, group process, communication, and collaboration.
UNIT-I (3Weeks)
Organization Development : Definition, Characterstics, Underlying Assumptions and values of
OD, Assumptions about people.
UNIT-II (4Weeks)
The concept of system: Systems Terminology, Operational, Diagnostic, Action and process
maintenance components of OD. Action Research as process, as approach, uses and varieties.
UNIT-III (4Weeks)
Nature of OD: Interventions, Some classifications, schemate for OD interventions. Team and
later group interventions, Personal, Interpersonal and Group Process Interventions.
UNIT-IV (4Weeks)
Comprehensive Interventions : Confrontation Meeting, Survey Feedback, Likert's System 4
Management, Grid OD, Contingency Theory of Lawrence and Lorsch, Structural Interventions -
Congruency / Incongruency with OD Management by objective - its application and appraisal.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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Suggested Readings:
1. Rechard Backhard : Organisational Development: Strategies & Models.
2. Keith Davis: Human Behaviour Prentice.......at work, TataMcGraw Hill, New Delhi,
1977.
3. L.M/Prasad: Organisational Behaviour, Sultan Chand &Go., New Delhi.
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M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION
M. Com. II Semester CC-3: Research Methodology
Lectures: 75 Marks: 100
Objectives:- This course is prepared to equip students with basics of research methodology and also provide them acquaintance with the main ingredients of major sources secondary data, some hands-on experience in conduct so survey including designing questionnaire and interview schedules, collection of data, and analysis of data and preparation of report.
UNIT-I (3Weeks)
Introduction : Meaning & objectives of Research, types of Research Approaches, Research
Process, Problems in Research, Organisation Structure of Research.
UNIT-II (4Weeks)
Problems formulation and statement of research objectives, Techniques of defining a problem.
Research Design : Meaning & features of a good research design important concepts, different
research designs, basic Principles of research design.
UNIT-III (4Weeks)
Sampling Design: Implications of a sampling Design, steps simple design and criteria for
selecting a sampling Procedure types of sample design.
Data Collection & Analysis: Methods of Data Collection-primary & Secondary; Questionnaire
Construction field. Work Tabulation of Data Processing Operations, Statistical techniques for
Data Analysis.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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UNIT-IV (4Weeks)
Interpretation & Report Writing: Technique of Interpretation, Different steps in writing a
report, layout of the research report, precautions for writing research report.
Suggested Readings :
1. C.R. Kothari : Research Methodology/Methods & technique.
2. P.C. Tripathi: Research Methodology in Social Sciences.
3. Subbi Reddy & Bappa Rao :. Research Methodology and Statistical Measures.
4. P.K. Srivastava : Marketing Research (Hindi), 3rd Ed. 2000 -Rajasthan Hindi Grant
Academy, Jaipur.
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6. R.N. Trivedi and DP. Shukla, Research Methology (Hindi)
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION M. Com. II Semester
CC-4: International Marketing
Lectures: 75 Marks: 100
Objectives:-
• The course participants will become more familiar with the nature and practices of international marketing. They should feel equally confident to be able to distinguish international marketing mechanics from the domestic marketing models and approaches.
• They would be far more equipped to design and participate in designing an international marketing strategy.
• The spin-off benefits to the participants should be to develop in them a right attitude, inject enthusiasm and hone their interactive ability as they address the issues and challenges of operating in the international markets.
UNIT-I (3Weeks)
Framework of International Marketing: Scope, International Marketing V/s. Domestic
Marketing, Importance of International Marketing, Constraints, on International Marketing-
Fiscal & Non Fiscal Barriers, Non-tariff Barriers,
UNIT-II (4Weeks)
Trade Policy and India's Foreign Trade : India's trade policy, recent, trends in India's export
trade, export policy, export promotion measures in India, Institutional Infrastructure for export
promotion in India.
UNIT-III (4Weeks)
Foreign Market and Export Promotion : Identifying Foreign Marketing International Product
Life Cycle,. Product planning for exports, pricing for exports, Export distribution channels,
Organization of Export, Promotion Strategy. Export Finance: Methods and Terms of Payment,
Document Bills, Documentary Credits, Letters of Credits, Irrevocable and Revocable Credit,
Flow chart, Pre.-shipment and post-shipment Finance.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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UNIT-IV (4Weeks)
Export Procedure, Export Documents, Marine Insurance Export shipment, Customs and port
clearance, Quality Control Import Procedure and Documentation
Suggested Reading
1. Bagerial: Export Management.
2. Kallipad Dab.: Export Strategy in India.
3. Walker: Export Practice and Documentation.
4. Agrawal A.M.: India's Export Strategy.
5. Philip P. cateoro, International Marketing : Richar D.
6. B.S. Rathore, J.S.Rathore International Marketing Himalaya Publishing.
7. M. J. Mathew : .Management of Export Marketing, RBSA Publishers, Jaipur.
8. P.K. Shrivastava : .International Marketing (Hindi), Rajasthan Hindi Granth.
9. Varshney and Bhattaoharya : International Marketing Management, Sultan Chand & Sons, New Delhi.
10. Kothari Chundawat, Jain, Khicha, International Marketing Ramesh Book Depot, Jaipur.
11. Sharma, Jain, Sharma International Marketing : Apex Publishing House, Jaipur.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION M. Com. II Semester
OE-1(i): Accounting Theory -1
Lectures: 75 Marks: 100
Objectives:- The objective of this paper is to help students to acquire conceptual knowledge of the
accounting. It will help students to understand how theories and theoretical models are created
and evaluated i.e. how the contribution of a theoretical model is assessed. The course will enable
well qualified students to equip themselves to follow theoretical debates.
UNIT-I (4Weeks)
Concepts and convention of Accounting, Generally Accepted Accounting Principles, Indian
Accounting standard
UNIT-II (4Weeks)
Social Accounting
UNIT-III (4Weeks)
Human Resources Accounting
UNIT-IV (3Weeks)
Accounting for Price level Channels.
Suggested Reading:-
Jawahar Lal : Accounting Theory
Porwal S.L. : Accounting Theory
Ghosh Maheshwari : Studies in Accounting Theory
Jain Khandelwal Pareek : Higher Accounting
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION M. Com. II Semester
OE-1(i): Cost Accounting
Lectures: 75 Marks: 100
Objectives:-
• Use the concepts of cost in costing and pricing of products and activities. • Appreciate the need to apply cost accounting principles in everyday life. • Adopt moral ethics and values in costing and pricing products in all spheres of life. • Acquire skills and abilities to aid planning, analysis, production, marketing, finance, etc.
in various areas in business and personal life. • Use costing as a means of control and decision making in business and other spheres of
life.
UNIT-I (3Weeks)
Introduction : Cost accounting - Meaning Definition, objects, Limitations system, Method and
Technique of costing.
UNIT-II (4Weeks)
1. Unit costing
2. Operating costing
3. Reconciliation of cost & Financial accounts
UNIT-III (4Weeks)
Marginal Costing : Meaning, advantage and limitation of marginal costing, Break-Even-
Analysis-Constituents, BEP charts and profit volume charts, difference between marginal costing
and absorption costing, Application of marginal costing for decision making: Make or buy,
product mix, Export v/s Local Sale, Fixation of selling price and selection of equipment decision.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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UNIT-IV (4Weeks)
Standard costing: Meaning, definition, objects advantages and limitation of standard costing
difference between standard costing & budgetary control. Analysis of variances Material, Labour
overhead and sales variance, control of variances.
Suggested Reading:-
1. Jain Narang : Cost Accounting (Hindi & English)
2. BharB.K. : Cost Accounting Method & Problems
3. Maheswari, Mittal : Cost Accounting Theory & problems
4. Oswal, M.L : Cost Accounting & cost controls
5. Nigam, Sharma : Theory & Technique of cost control
6. Rao, Gupta, Mundra : Cost Accounting (Hindi)
7. Kishore R.M. : Cost Accounting
8. Jain, Khandelwal Pareek : Cost Accounting
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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DEPARTMENT OF BUSINESS ADMINISTRATION M. Com. II Semester
SEC-1: Industrial Psychology
Lectures: 60 Marks: 100
Objectives:-
To acquaint the students with:
1. Historical background and future prospects of Industrial Psychology 2. Role of job analysis in preparation for personnel selection 3. The process and methods of personnel selection 4. Significance and methods of training and development 5. Sources, uses and methods of performance evaluation 6. Different approaches to motivation 7. Basic leader skills and models of leadership
UNIT-I (4Weeks)
Nature and Scope of Industrial Psychology
1. Industrial Psychology: Meaning, subject matter and functions of Industrial Psychology 2. Development of Industrial Psychology 3. Industrial Psychology Now 4. Future of Industrial Psychology 5.
Personnel Selection
1. Determining job requirements: Uses and types of job information, and job analysis 2. Recruiting job applicants: Recruitment techniques 3. Personal history assessment: Standard application blanks, bio data items, resume and
letter of reference 4. Assessment of current behaviour: Interviews, psychological testing and assessment
centers
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
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UNIT-II (4Weeks)
Employee Training and Development
1. Training needs assessment 2. Training design 3. Techniques for training knowledge and skill 4. Training programme evaluation
Evaluating Job Performance
1. Uses of performance evaluation: Downsizing, fair employment, employment-at-will and seniority
2. Sources of evaluation: The evaluator and performance information 3. Appraisal rating systems: Graphic rating scales and rating errors 4. Non-rating evaluation methods: Checklists and comparison methods
UNIT-III (4Weeks)
Motivation
1. What is work motivation? 2. Need theories: McClelland, Herzberg 3. Cognitive theories: Goal Setting Theory, Self Efficacy Theory 4. Using motivation theory at work
Job Satisfaction
1. Job satisfaction as a job attitude 2. Components of job satisfaction: Satisfaction with work, with pay and with supervision 3. Measuring job satisfaction: Job Descriptive Index, Minnesota Satisfaction Questionnaire,
Need Satisfaction Questionnaire, Faces Scale 4. Relationship of job satisfaction to productivity and withdrawal behaviour.
UNIT-IV (3Weeks)
Leadership
1. Leadership: Meaning, nature and styles 2. Approaches to leadership: Human Relations, Theory X & Theory Y 3. Fiedler’s Contingency Model 4. Specific leader skills (a) Leadership through power (b) Leadership through vision:
Transactional and Transformational (c) Leadership through persuasion
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
28
Suggested Readings:-
1. Berry, L.M. (1998), reprint 2010. Psychology at work: An introduction to Industrial and Organizational Psychology. N.Y.: McGraw-Hill International Editions.
2. Aamodt, M.G. (2007). Industrial and organizational psychology: An applied approach. US: Thomson & Wadsworth.
3. Schultz, D. and Schultz, S. E. (2006). Psychology and work today. 8th ed. N.D.: Pearson Edu.
4. Robbins, S.P.; Judge, T.A.; and Sanghi, A. (2009). Organizational behaviour. N.D.: Pearson Prentice Hall.
5. McShane, et al. (2006). 1st reprint. Organizational behaviour. N.D.: Tata McGraw-Hill 6. Miner, J.B. (1992). Industrial-Organizational Psychology. N.Y.: McGraw-Hill 7. Pandit, R., Kulkarni, A.V. & Gore, C. (1999). Manasashastra: Audyogik aani vyavasayik
upayojan. Nagpur: Pimpalapure & Co. 8. Luthans, F. (1995). Organizational behavior (7th ed). New York: McGraw- Hill, Inc. 9. Robbins, S.P. & Sanghi, S. (2007). Organizational behavior (11th ed.). New Delhi:
Pearson Education.
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
FACULTY OF COMMERECE PROGRAMME STRUCTURE
M.COM BUSINESS ADMINISTRATION (SEMESTER-I )
2016-17
SNO COURSE TITLE COURSE TYPE
L T P CREDIT UNITS
1. Management Process CC-1 4 1 0 05
2. Organizational Behavior CC-2 4 1 0 05 3. Marketing Management CC-3 4 1 0 05 4. Human Resource Mgt. CC-4 4 1 0 05
5. Business statistical methods/ Income Tax Law
OE-1(i)/ OE-1(ii)
4 1 0 05
6. Entrepreneurship Development SEC-1 3 1 0 04
7. Term paper NTCC-1 - - - 03
Total Credits 27
NOTE:- 1. A student has to acquire minimum 27 credits for passing one semester. 2. Student can choose one OE programme of his/ her choice. There is no compulsion for
choosing OE
M.Com Programme CBCS Department of Bus. Adm., M.V.S. College, Udaipur
FACULTY OF COMMERECE PROGRAMME STRUCTURE
M.COM BUSINESS ADMINISTRATION (SEMESTER-II)
2016-17
SNO COURSE TITLE COURSE
TYPE L T P CREDIT UNITS
1. Strategic Management CC-1 4 1 0 05
2. Organizational Develop. CC-2 4 1 0 05 3. Research Methodology CC-3 4 1 0 05 4. International Marketing CC-4 4 1 0 05
5. Accounting theory/Cost Accounting OE-1(i)/ OE-1(ii)
4 1 0 05
6. Industrial Psychology SEC-1 3 1 0 04
7. Term paper NTCC-1 - - - 03
Total Credits 27
NOTE:- 1. A student has to acquire minimum 27 credits for passing one semester. 2. Student can choose one OE programme of his/ her choice. There is no compulsion for
choosing OE
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