SYLLABUS

M.COM. Part-I (Annual System)

(Distance Educati n C urse) !"#$ % !"#& E'AMI(A)IO(S
Paper MC 1.1 MC 1.2 MC 1.3 MC 1.4 MC 1." MC 1.( MC 1.+ MC 1., Maximum Marks 100 Marks 100 Marks 100 Marks 100 Marks 100 Marks 100 Marks 100 Marks "0 Marks

Managerial Economics Business Environment Corporate Accounting and Cost Management Management Concepts and rganisational Be!aviour #tatistical $ec!ni%ues and &esearc! Met!odolog' Corporate and Business )a*s Computer Applications in Business -iva. -oce

PAPE* MC #.# + MA(A,E*IAL ECO(OMICS Internal Assessment+ !" Mar-s E.ternal Assessment+ /" Mar-s I(S)*UC)IO(S 0O* )1E PAPE*-SE))E* $!e %uestion paper *ill consist o/ /ive sections0 A1 B1 C1 2 and E. #ections A1 B1 C and 2 *ill !ave t*o %uestions /rom t!e respective sections o/ t!e s'lla3us and *ill carr' 1" marks eac!. #ection E *ill !ave one %uestion !aving , s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 o/ /our marks eac!1 *!ic! *ill cover t!e entire s'lla3us uni/orml'. 6n all1 nine %uestions are to 3e set. I(S)*UC)IO(S 0O* )1E CA(DIDA)E Candidates are re%uired to attempt one %uestion eac! /rom sections A1 B1 C and 2 o/ t!e %uestion paper and " s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 /rom section E. SEC)IO(-A 7ature and #cope o/ Managerial Economics8 39ective o/ a /irm8 Economic t!eor' and managerial t!eor'8 Managerial economist:s role and responsi3ilities8 ;undamental economic concepts 0 incremental principle1 opportunit' cost principle1 discounting principle1 e%ui.marginal principle. 2emand Anal'sis 0 6ndividual and market demand /unctions8 )a* o/ demand1 determinants o/ demand8 Elasticit' o/ demand 0 its meaning and importance8 Price elasticit'1 income elasticit' and cross elasticit'8 <sing elasticit' in managerial decisions. SEC)IO(-B $!eor' o/ Consumer C!oice 0 Cardinal utilit' approac!1 6ndi//erence approac!1 &evealed pre/erence and t!eor' o/ consumer c!oice under risk8 2emand estimation /or ma9or consumer dura3le and non.dura3le products8 2emand /orecasting tec!ni%ues. Production $!eor' 0 Production /unction0 Production *it! one and t*o varia3le inputs8 #tages o/ production 8 Economies o/ scale8 Estimation o/ production /unction8 Cost t!eor' and estimation8 Economic value anal'sis8 #!ort and )ong &un Cost ;unctions0 t!eir nature1 s!ape and inter.relations!ip8 )a* o/ varia3le proportions8 )a* o/ returns to scale. SEC)IO(-C Price 2etermination under 2i//erent Market Conditions1 C!aracteristics o/ di//erent market structures8 Price determination and /irm:s e%uili3rium in s!ort.run and long.run under per/ect competition1 monopolistic competition1 oligopol' and monopol'. Price Practices 0 Met!ods o/ price determination in practice0 Pricing o/ multiple products8 Price discrimination8 6nternational price discrimination and dumping8 $rans/er pricing. SEC)IO(-D Classical and =e'nesian t!eor' o/ income and emplo'ment1 $!eor' o/ consumption and investment spending1 multiplier .accelerator interaction8 Business C'cles 0 7ature and p!ases o/ a 3usiness c'cle8 $!eories o/ Business C'cle 0 Co3*e31 #amuelson and >icks $!eories8 6n/lation 0 2e/inition1 c!aracteristics and t'pes1 in/lation in term o/ demand.pull and cost.pus! /actors1 E//ects o/ in/lation.

PAPE* MC #.! + BUSI(ESS E(2I*O(ME() 6nternal Assessment0 20 Marks External Assessment0 ,0 Marks I(S)*UC)IO(S 0O* )1E PAPE*-SE))E* $!e %uestion paper *ill consist o/ /ive sections0 A1 B1 C1 2 and E. #ections A1 B1 C and 2 *ill !ave t*o %uestions /rom t!e respective sections o/ t!e s'lla3us and *ill carr' 1" marks eac!. #ection E *ill !ave one %uestion !aving , s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 o/ /our marks eac!1 *!ic! *ill cover t!e entire s'lla3us uni/orml'. 6n all1 nine %uestions are to 3e set. I(S)*UC)IO(S 0O* )1E CA(DIDA)E Candidates are re%uired to attempt one %uestion eac! /rom sections A1 B1 C and 2 o/ t!e %uestion paper and " s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 /rom section E. SEC)IO(-A $!eoretical ;rame*ork o/ Business Environment 0 Concept1 signi/icance and nature o/ 3usiness environment8 Elements o/ environment 0 internal and external8 C!anging dimensions o/ 3usiness environment8 $ec!ni%ues o/ environmental scanning and monitoring. Economic Environment o/ Business0 #igni/icance and elements o/ economic environment. Economic s'stems and 3usiness environment. SEC)IO(-B Economic planning in 6ndia8 ?overnment Policies0 6ndustrial polic'1 /iscal polic'1 monetar' polic'1 E@6M polic'8 Pu3lic #ector and economic development8 2evelopment 3anks and relevance to 6ndian 3usiness8 Economic re/orms1 li3eralisation and structural ad9ustment programme. SEC)IO(-C Political and )egal Environment o/ Business0 Critical elements o/ political environment8 ?overnment and 3usiness8 C!anging dimensions o/ legal environment in 6ndia8 &$6 Act1 ;EMA8 Consumer Protection Act. #ocio.cultural Environment0 Critical elements o/ socio.cultural environment8 #ocial institutions and s'stems8 #ocial values and attitudes8 #ocial groups8 Middle class8 2ualism in 6ndian societ' and pro3lems o/ uneven income distri3ution8 Emerging rural sector in 6ndia8 6ndian 3usiness s'stem8 #ocial responsi3ilit' o/ 3usiness. SEC)IO(-D 6nternational Environment 0 Multinational corporations0 ;oreign colla3orations and 6ndian 3usiness8 7on.resident 6ndians and corporate sector8 6nternational economic institutions 0 A$ 1 Aorld Bank1 6M; and t!eir importance to 6ndian Econom'8 $ec!nological environment in 6ndia8 polic' on researc! and development8 Patent la*s8 $ec!nolog' trans/er.

PAPE* MC #.3+ CO*PO*A)E ACCOU()I(, A(D COS) MA(A,EME() Internal Assessment+ !" Mar-s E.ternal Assessment+ /" Mar-s I(S)*UC)IO(S 0O* )1E PAPE*-SE))E* $!e %uestion paper *ill consist o/ /ive sections0 A1 B1 C1 2 and E. #ections A1 B1 C and 2 *ill !ave t*o %uestions /rom t!e respective sections o/ t!e s'lla3us and *ill carr' 1" marks eac!. #ection E *ill !ave one %uestion !aving , s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 o/ /our marks eac!1 *!ic! *ill cover t!e entire s'lla3us uni/orml'. 6n all1 nine %uestions are to 3e set. I(S)*UC)IO(S 0O* )1E CA(DIDA)E Candidates are re%uired to attempt one %uestion eac! /rom sections A1 B1 C and 2 o/ t!e %uestion paper and " s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 /rom section E. SEC)IO(-A 6ssue1 ;or/eiture and &eissue o/ #!ares1 ;inal Accounts and ;inancial #tatements o/ Companies1 Purc!ase o/ Business1 )i%uidation Accounts. Amalgamation1 A3sorption and &econstruction o/ Companies1 >olding Compan' Accounts1 Corporate &eporting 0 39ectives1 &eporting Practices in 6ndia. SEC)IO(-B 2evelopment o/ Accounting #tandards 0 Purpose1 2evelopment o/ 6nternational and 6ndian Accounting #tandards1 Accounting #tandards 11 21 (1 101 141 1+1 1B1 211 2" C 2(. Accounting /or Price )evel C!anges8 7ature and $ec!ni%ues8 Accounting /or >uman &esources0 7eed1 Met!ods o/ -aluation8 Areas o/ Corporate #ocial Per/ormance8 Measurement and pu3lic reporting o/ Corporate #ocial Per/ormance. SEC)IO(-C #trategic Cost Management 4#CM5 0 Concept and p!ilosop!'1 =e' elements in #CM1 -alue c!ain anal'sis1 #trategic positioning and cost driver anal'sis. Contemporar' Cost Management 0 Activit' Based Costing8 Concept1 rationale1 issues and limitations. 2esign and implementation o/ activit' 3ased costing. SEC)IO(-D Activit' 3ased management and Activit' 3ased 3udgeting8 $arget Costing1 )i/e C'cle Costing1 =aiDen Costing1 Back ;lus! Costing. Cost Management and Per/ormance Evaluation1 Evaluation Criteria 0 &eturn on capital emplo'ed1 &esidual income1 E-A1 M-A and non./inancial per/ormance measures.

PAPE* MC #.$+ MA(A,EME() CO(CEP)S A(D O*,A(ISA)IO(AL BE1A2IOU* Internal Assessment+ !" Mar-s E.ternal Assessment+ /" Mar-s I(S)*UC)IO(S 0O* )1E PAPE*-SE))E* $!e %uestion paper *ill consist o/ /ive sections0 A1 B1 C1 2 and E. #ections A1 B1 C and 2 *ill !ave t*o %uestions /rom t!e respective sections o/ t!e s'lla3us and *ill carr' 1" marks eac!. #ection E *ill !ave one %uestion !aving , s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 o/ /our marks eac!1 *!ic! *ill cover t!e entire s'lla3us uni/orml'. 6n all1 nine %uestions are to 3e set. I(S)*UC)IO(S 0O* )1E CA(DIDA)E Candidates are re%uired to attempt one %uestion eac! /rom sections A1 B1 C and 2 o/ t!e %uestion paper and " s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 /rom section E. SEC)IO(-A 7ature and scope o/ management1 2evelopment o/ Management $!oug!ts1 Manager and !is environment. Managerial /unctions8 Planning 0 Concept1 Process and $'pes8 rganising 0 Concept1 Principles8 2eveloping rganisational #tructure and Common rganisational 2esigns8 #ta//ing8 2irecting. SEC)IO(-B Control 0 7ature1 Process and $ec!ni%ues8 2ecision Making0 Process1 Creative elements in decision making1 Anal'tical aids to decision making. rganisational Be!aviour 0 Concept1 pportunities and C!allenges. &elations!ip 3et*een Management C rganisational Be!aviour8 Attitudes Perception8 )earning8 Personalit'8 Motivation 0 need and t!eories. SEC)IO(-C ?roup 2'namics and $eam 2evelopment 0 2e/ining and classi/'ing groups1 group /ormation. ?roup d'namics 0 2e/inition and importance1 t'pes o/ groups1 group /ormation1 group development1 group composition1 group per/ormance /actors8 team development. )eaders!ip 0 $!eories and st'les8 Making communication e//ective. SEC)IO(-D rganisational Culture0 Concepts1 creating and #ustaining Culture1 learning culture8 Po*er and Politics0 Aork stress and its management. rganisational Con/licts8 2'namics and management1 #ources1 patterns1 )evels and t'pes o/ con/lict8 $raditional and modern approac!es to con/lict8 ;unctional and d's/unctional organisational con/licts8 &esolution o/ con/licts. rganisational 2evelopment0 Concept1 7eed /or c!ange1 &esistance to c!ange1 $!eor' o/ Planned C!ange1 rganisational 2iagnosis. 2 6ntervention.

PAPE* MC #.&+ S)A)IS)ICAL )EC1(I4UES % *ESEA*C1 ME)1ODOLO,Y Internal Assessment+ !" Mar-s E.ternal Assessment+ /" Mar-s I(S)*UC)IO(S 0O* )1E PAPE*-SE))E* $!e %uestion paper *ill consist o/ /ive sections0 A1 B1 C1 2 and E. #ections A1 B1 C and 2 *ill !ave t*o %uestions /rom t!e respective sections o/ t!e s'lla3us and *ill carr' 1" marks eac!. #ection E *ill !ave one %uestion !aving , s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 o/ /our marks eac!1 *!ic! *ill cover t!e entire s'lla3us uni/orml'. 6n all1 nine %uestions are to 3e set. I(S)*UC)IO(S 0O* )1E CA(DIDA)E Candidates are re%uired to attempt one %uestion eac! /rom sections A1 B1 C and 2 o/ t!e %uestion paper and " s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 /rom section E. SEC)IO(-A 6ntroduction to &esearc! 0 7ature1 39ectives and <tilit'8 $'pes o/ &esearc! 0 6mplicational1 /undamental1 applied1 explorator'1 2escriptive1 Predictive. Met!ods o/ 6nvestigation 0 )i3rar'1 Case #tud'1 #urve'1 Experimental1 Action and Evaluation8 Process o/ &esearc! 0 >'pot!esis /ormation and principles o/ testing t!em 46ntroductor'5. SEC)IO(-B &esearc! 2esign Construction 0 ;ormulation1 2ata #ources 6denti/ication1 2ata Collection Met!ods1 #ampling1 Experimental Plan1 #tatistical Anal'sis and perational 2esign1 ptimisation /or cost e//ectiveness and ac!ieving desired precision. &eport *riting. SEC)IO(-C #ampling Met!ods1 >'pot!esis1 7ull and Alternative >'pot!esis1 )evel o/ #igni/icance1 $'pe.6 and 66 errors1 $ests o/ #igni/icance 4attri3utes1 large samples and small samples58 Pro3a3ilit' distri3ution /unctions. Binomial1 Poisson:s and 7ormal 2istri3utions. Correlation and &egression Anal'sis 4#imple1 Partial and Multiple5 upto t!ree varia3les. ;itting trend e%uations 4)inear1 Euadratic and Exponential5 and its application in /orecasting. SEC)IO(-D 2istinction 3et*een parametric and non.parametric met!ods. ; test1 $ test1 F test1 c!i. s%uare and =endall:s coe//icient o/ concordance 4 A test51 #ign test1 Ailcoxon #igned &ank $est1 Aald.Aol/o*itD test1 =ruskal.Aallis test.

PAPE* MC #.5+ CO*PO*A)E A(D BUSI(ESS LA6S Internal Assessment+ !" Mar-s E.ternal Assessment+ /" Mar-s I(S)*UC)IO(S 0O* )1E PAPE*-SE))E* $!e %uestion paper *ill consist o/ /ive sections0 A1 B1 C1 2 and E. #ections A1 B1 C and 2 *ill !ave t*o %uestions /rom t!e respective sections o/ t!e s'lla3us and *ill carr' 1" marks eac!. #ection E *ill !ave one %uestion !aving , s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 o/ /our marks eac!1 *!ic! *ill cover t!e entire s'lla3us uni/orml'. 6n all1 nine %uestions are to 3e set. I(S)*UC)IO(S 0O* )1E CA(DIDA)E Candidates are re%uired to attempt one %uestion eac! /rom sections A1 B1 C and 2 o/ t!e %uestion paper and " s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 /rom section E. SEC)IO( -A Concept o/ Corporation C )egal Entit'1 ;ormation o/ a compan'8 Memorandum and Articles o/ Association. 2octrine o/ <ltra -ires1 2octrine o/ 6ndoor Management1 Alteration o/ Memorandum and Articles8 Prospectus. #!ares C s!are capital1 $rans/er and $ransmission o/ s!ares. SEC)IO( -B
Borro*ing po*ers o/ t!e compan'1 Management o/ Companies1 Meeting o/ Compan'1 Ainding up and dissolution. $!e 7egotia3le 6nstruments Act1 1,,10 meaning1 t'pes1 endorsement1 !older and !older in due course1 presentation.

SEC)IO( -C Competition Act 20021 #EB6 Act 1BB21 39ectives and ;unctions8 &ole o/ #EB6 in controlling t!e securit' markets. Consumer Protection Act 41B,(5 G 6ntroduction1 39ectives1 2e/inition8 39ectives o/ Central C #tate Councils1 Consumer 2ispute &edressal Mac!iner'. C'3er la*s. SEC)IO( -D )a* o/ Contract 41,+250 7ature o/ Contract1 Classi/ication1 //er and Acceptance8 Capacit' o/ Parties8 ;ree Consent8 Consideration8 )egalit' o/ 39ect8 Agreements declared void8 Per/ormance and 2isc!arge o/ Contract8 &emedies /or Breac! o/ Contract. Environment Protection Act.

PAPE* MC #.7+ COMPU)E* APPLICA)IO(S I( BUSI(ESS Internal Assessment+ !" Mar-s E.ternal Assessment+ /" Mar-s I(S)*UC)IO(S 0O* )1E PAPE*-SE))E* $!e %uestion paper *ill consist o/ /ive sections0 A1 B1 C1 2 and E. #ections A1 B1 C and 2 *ill !ave t*o %uestions /rom t!e respective sections o/ t!e s'lla3us and *ill carr' 1" marks eac!. #ection E *ill !ave one %uestion !aving , s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 o/ /our marks eac!1 *!ic! *ill cover t!e entire s'lla3us uni/orml'. 6n all1 nine %uestions are to 3e set. I(S)*UC)IO(S 0O* )1E CA(DIDA)E Candidates are re%uired to attempt one %uestion eac! /rom sections A1 B1 C and 2 o/ t!e %uestion paper and " s!ort.ans*er t'pe %uestions 4ans*er to 3e around 100 *ords eac!5 /rom section E. SEC)IO(-A Personal Computer 0 6ntroduction1 C!aracteristics1 ?enerations1 $'pes1 ;unctions1 Components. Computer rganisation0 CP<1 Components o/ CP< Memor' 4Primar' and #econdar' Memor'5. Computer #o/t*are 0 #'stem #o/t*are1 Applications <tilit' #o/t*are1 Compiler1 6nterpreter1 Assem3ler1 Computer >ard*are 0 Processor unit1 input devices1 output devices. perating #'stem 0 ;unctions1 $'pes1 6nput utput 2evices1 #torage 2evices. 2ata &epresentation 0 7um3er #'stem1 Conversion /rom one num3er #'stem to ot!er s'stem1 Binar' Arit!metic. Modern 6n/ormation $ec!nolog' 0 Basic idea o/ )A71 AA71 MA71 6nternet $ec!nolog' 0 6ts applications1 Computer Crimes8 -irus 0 2etection and its elimination. 6ntroduction to 2 #.6nternal C external commands. Aindo*s.;eatures1 Parts1 Aindo* explorer1 Parts o/ *indo*s 2esktop1 Print Manager. SEC)IO(-B M# o//ice0 Aord Processing. ;eatures o/ good *ord processor1 *orking *it! M#.*ord1 Aord Basic Commands1 ;ormatting $ext documents *orking *it! grap!ics8 #orting and $a3les1 Mail Merge. #preads!eets8 Aorking *it! Excel1 /ormatting1 /unctions c!arts and grap!s. 2ata3ase in Excel1 concepts o/ a3solute and relative cell re/erence. Po*er Point 0 Creating Presentations *it! Po*er Point1 Po*er Point Basics1 -arious vie*s1 #ound E//ects and Animation E//ects. ?rap!ics in Po*er Point. Access0 <nderstanding data3ase1 Creating $a3les1 Euer' and reports SEC)IO(-C 6ntroduction to Accounting Packages0 Manual Accountings -s. Computerised Accounting. Preparing vouc!ers1 invoice and salar' statements. Maintenance o/ accounting

Books and ;inal Accounts1 ;inancial &eport generation using $all'1 6nventor' record =eeping using $all'. Practical =no*ledge on *ings Accounting and $all'. 6ntroduction to #tatistical Package 0 <sage o/ #tatistical packages /or anal'sis in researc!. Excel1 #P##1 #H#$A$. SEC)IO(-D 6ntroduction to E.Commerce 0 Meaning and Concept8 Electronic commerce versus traditional commerce8 Business applications o/ E.commerce8 Business Models o/ E.Commerce. Business to Business1 Business to Consumer and Consumer to Business1 nline marketing and advertising1 Electronic Pa'ment #'stem1 $'pes o/ E.pa'ment s'stems0 E.cas!1 E.c!e%ues1 Credit cards1 2e3it cards1 #mart cards and electronic purses. #ecurit' issues in E.Commerce1 6$ Act1 2000.