CHRIST (Deemed to University), Bangalore

DEPARTMENT OF COMMERCE

School of Commerce, Finance and Accountancy

Syllabus for
Master of Commerce
Academic Year  (2022)

 
1 Semester - 2022 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
MCO111 CURRENT AFFAIRS Skill Enhancement Course 2 1 25
MCO112 CORPORATE AND ACADEMIC TRAINING Skill Enhancement Course 1 1 25
MCO131 INDIAN ACCOUNTING STANDARDS Core Courses 4 4 100
MCO132 ORGANIZATIONAL BEHAVIOUR Core Courses 4 4 100
MCO133 MARKETING MANAGEMENT Core Courses 4 4 100
MCO134 RESEARCH METHODOLOGY Core Courses 6 6 150
MCO135 QUANTITATIVE TECHNIQUES Core Courses 4 04 100
MCO136 MANAGERIAL ECONOMICS Core Courses 4 04 100
2 Semester - 2022 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
MCO211 CURRENT AFFAIRS - 2 1 25
MCO212 CORPORATE AND ACADEMIC TRAINING - 1 1 25
MCO231 BUSINESS ETHICS AND CORPORATE GOVERNANCE - 4 05 150
MCO232 PROJECT MANAGEMENT - 4 4 100
MCO233 DIRECT TAXES - 4 04 100
MCO234 ADVANCED FINANCIAL MANAGEMENT - 4 04 100
MCO235 SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT - 4 04 100
MCO236 INTERNATIONAL FINANCE AND INSTITUTIONS - 4 4 100
MCO237A DATA ANALYSIS USING SOFTWARE - 4 04 100
MCO237B ECONOMETRIC AND FINANCIAL MODELING - 4 04 100
MCO281 SOCIAL BASED MICRO PROJECT - 0 02 50
3 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
MCO311 CORPORATE AND ACADEMIC TRAINING Skill Enhancement Course 1 1 25
MCO312 RESEARCH REPORTING Skill Enhancement Course 0 2 50
MCO313 TEACHING PRACTICE-I Skill Enhancement Course 0 02 50
MCO331 STRATEGIC MANAGEMENT AND POLICY MAKING Core Courses 4 5 150
MCO332 BUSINESS ANALYTICS Core Courses 4 4 100
MCO333 BEHAVIOURAL FINANCE Core Courses 4 4 100
MCO341A STRATEGIC COST MANAGEMENT Discipline Specific Elective 4 04 100
MCO341B BANK MANAGEMENT Discipline Specific Elective 4 04 100
MCO342A ADVANCED TAXATION Discipline Specific Elective 4 04 100
MCO342B INTERNATIONAL BANKING Discipline Specific Elective 4 4 100
MCO343A MANAGEMENT ACCOUNTING AND FINANCIAL ANALYSIS Discipline Specific Elective 4 4 100
MCO343B FIRE AND CONSEQUENTIAL LOSS AND ENGINEERING INSURANCE Discipline Specific Elective 4 04 100
MCO381 SUMMER INTERNSHIP PROJECT Skill Enhancement Course 0 2 50
4 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
MCO411 CORPORATE AND ACADEMIC TRAINING - 1 1 25
MCO412 RESEARCH PUBLICATION AND VIVA - 2 02 50
MCO413 TEACHING PRACTICE-II - 0 02 50
MCO431 INTERNATIONAL BUSINESS - 4 4 100
MCO432 CORPORATE AND ALLIED LAWS - 4 4 100
MCO433 ENTREPRENEURSHIP - 4 4 100
MCO441A AUDIT STANDARDS, PRACTICE AND CONTROL - 4 4 100
MCO441B MARINE AND LIABILITY INSURANCE - 4 04 100
MCO442A GST AND CUSTOMS - 4 04 100
MCO442B MOTOR INSURANCE - 4 04 100
MCO443A ADVANCED CORPORATE ACCOUNTING - 4 4 100
MCO443B HEALTH AND MISCELLANEOUS INSURANCE - 4 4 100

Department Overview:

The Department of Commerce, one of the oldest and largest departments of the University, believes in developing and nurturing global competencies in students through quality education, research and continuous innovation. It provides a proficient environment to nurture commerce professionals with a high level of knowledge and competence to effectively contribute to society with commitment and integrity. The department offers undergraduate courses like BCom, BCom (Honours) and BCom (Strategic Finance Honours); Master's Programme in Commerce and Doctorate of Philosophy in Commerce. In recognition of excellence in the provision of higher education in the fields of financial services, CISI, UK awarded the University with the CISI centre of Excellence Accreditation, the only university outside the UK which has been conferred with this status. With a student strength of over 2600, the department ranks sixth in India and first in Bengaluru for Commerce education (The India Today-MDRA Survey 2021).

The students will present news and current affairs in the fields of business, finance, economy, sports, etc. They should actively contribute to the session by way of discussion and analysis on the current trends in the field of Commerce and Business and also on the basis of group activity which may include case analysis - mock parliamentary sessions- role plays- business quiz etc.

 

Course Outcome

CO1: Appraise various sources of Information

CO2: Compare and discuss the relevant issues

CO3: Analyze industry and finance news for evaluation

Unit-1
Teaching Hours:30
UNIT 1
 

Current Affairs

Text Books And Reference Books:

Daily newspapers including business and economic times

Essential Reading / Recommended Reading

Daily newspapers including business line and economic times

Evaluation Pattern

Presentation = 20 marks

Attendance = 5 marks

MCO112 - CORPORATE AND ACADEMIC TRAINING (2022 Batch)

Total Teaching Hours for Semester:15
No of Lecture Hours/Week:1
Max Marks:25
Credits:1

Course Objectives/Course Description

 

Assessment Pattern for Journal Club and Current Affairs Sessions

CATS- Corporate and Academic Training is introduced for scaling up the students’ skills & talents by encouraging participation and vibrancy among them. The course delivery comprises 4 sessions in a month that covers preparing the students for competitive exams like NET/JRF, aptitude tests and logical reasoning and other skills that also help in increasing their chances for corporate placements.

Course Outcome

CO1: Students will be able to solve problems on aptitude and logical reasoning in competitive examinations

CO2: Students will be able to showcase effective soft skills during the interview processes for varied career profiles

Unit-1
Teaching Hours:15
-
 

-

Text Books And Reference Books:

-

Essential Reading / Recommended Reading

-

Evaluation Pattern

Grades and credits will be awarded based on the following assessment

Assessments are made in the last week of the respective months based on the sessions conducted from week 1-3, Average of all the assessments conducted will reflect on the marks card as grades/credits.

MCO131 - INDIAN ACCOUNTING STANDARDS (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description

This paper enables the students to have a deep understanding to the theoretical framework of Accounting and also helps the students to have an in-depth knowledge of Indian Accounting Standards to be followed while disclosing the books of accounts. It also familiarizes the students with the standards and procedures to be followed while valuing the various items of the Balance sheet. As a prerequisite- students should have a thorough understanding of various accounting concepts.

Course Outcome

CO1: Demonstrate the understanding of significant accounting policies in preparing and presenting financial statements

CO2: Locate and analyze financial data from annual reports of corporations

CO3: Using clear and concise communication to convey relevant financial and non- financial information, so that decision makers can formulate informed decisions.

CO4: Using analytical and research tools evolving accounting standards and practices and to maintain professional skills in a changing business environment.

CO5: Apply knowledge of accounting theories and principles for effective financial control and management of organizations.

Unit-1
Teaching Hours:6
Introduction to Indian Accounting Standards
 

Level of Knowledge: Basic and Conceptual

Accounting Concepts: Materiality concept- Money measurement concept- Cost concept- Conservatism- Accrual V/s Cash and Periodicity concept found relevant to be concept- Consistency concept- Business Entity concept- Going concern concept- Duality or Accounting equivalence concept- Realization concept- Matching concept- Full disclosure. Accounting principles- Selection of accounting principles- Measurement in accounting- Measurement Constraints in accounting- accounting principles v/s accounting policies. Accounting standards, Ind AS, IFRS

Unit-2
Teaching Hours:10
Indian Accounting Standards - 01, 02
 

Level of Knowledge: Conceptual and Analytical

Ind AS – 01 - Presentation of financial statements

Scope- Objective – Financial Statements- Purpose - Features – Presentation requirements - Comparison of AS-1 with IND AS-1

Ind AS – 02 – Inventories                                                                                        

Level of Knowledge: Basic and Conceptual

Objective – Definition- Measurement of Inventory – Cost inventories - Methods of Valuation – Specific identification method – First in First out method- Weighted Average cost- Standard cost- Retail method- Net realizable value- Disclosure in the financial statement- Comparison of AS-2 with IND AS 2

Unit-3
Teaching Hours:8
Indian Accounting Standards - 07
 

Level of Knowledge: Conceptual and Analytical

Ind AS – 07 - Statement of Cash Flows

Cash flows – Defined- Advantages of cash flow statements - Cash flows components- Operating activities- Investing activities- and Financing activities- Reporting foreign currency Cash flows. - subsidiaries and joint ventures- Acquisition and disposal of subsidiaries- non-cash transactions- Cash and cash equivalents – Disclosure Requirements- Preparation of cash flow statement- Comparison of AS-3 with IND AS-7.

Unit-4
Teaching Hours:10
Indian Accounting Standards - 16
 

Level of Knowledge: conceptual and Analytical 

Ind AS – 16 -Property Plant and Equipment 

Objectives, Scope, Relevant   Definition, Recognition, Measurement, Measurement   at

Recognition, Measurement after Recognition, Derecognition and Disclosure, Differences between IND AS 16 and AS 10.

Unit-5
Teaching Hours:12
Indian Accounting Standards - 23
 

Level of Knowledge: conceptual and Analytical

Ind AS – 23 -Effects of changes in Foreign Exchange Rates 

Need and objective- Scope and applicability- foreign currency transactions- Definitions- Classification for accounting treatment - Category- I-Foreign currency transactions; Category - II-Foreign operations - Category- III-Forward exchange contracts Comparison of AS-11 with IND AS-21.

Unit-6
Teaching Hours:7
Indian Accounting Standards -34
 

Level of Knowledge: conceptual and Analytical

Ind AS – 34 -Interim Financial Reporting 

Introduction, Objective, Scope, Relevant Definitions, Contents, Disclosure, Recognition and Measurement, Restatement, Interim Financial reporting and Impairment, Significant Differences between IND AS 34 and AS 25.

Unit-7
Teaching Hours:7
Indian Accounting Standards 38
 

Level of Knowledge: conceptual and Analytical

Ind AS – 38-- Intangible Assets 

Overview, Objective, Scope, Applicability, Definition, Identification of Intangible Assets, Recognition, Measurement, Cost and Revaluation Model, Impairment, Retirement, Disposal, Disclosure, Differences between IND AS 38 and AS 26.

Text Books And Reference Books:

Rawat, D. S., & Patel, C. A. P. (2021). Taxmann’s Students' Guide to Ind AS [Converged IFRS] – The Most Updated & Amended Book Comprehensively Covering the Subject Matter in a Simple Language with Examples/Case Studies | CA Final. Taxmann Publications Private Limited.

Essential Reading / Recommended Reading

1. Chatterjee;Jinender Jain, B. D. (2021). Taxmann’s Illustrated Guide to Indian Accounting Standards (Ind AS) – Comprehensive Commentary with Process Flow Diagrams, Illustrations, Comparative Analysis, Definitions & Application Guidance etc. Taxmann Publications Private Limited.

2. Taxmann. (2020). Taxmann’s Guide to Indian Accounting Standards (Ind AS)-Based on IFRS Official Pronouncements (Set of 2 Volumes) (5th Edition August 2020). Taxmann Publications Private Limited.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO132 - ORGANIZATIONAL BEHAVIOUR (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

Effective management of human resources within organizations requires an understanding of various behaviour and processes. Organizational Behaviour is a study that investigates the impact that individuals’ groups and structure have on behaviour within an organization and then applies that knowledge to make organizations work more effectively. The course will focus on how managers can improve productivity- reduce absenteeism and turnover and increase employee citizenship and job satisfaction. This knowledge of individuals' perceptions, motivational attitudes and behaviour will enable students to not only understand themselves better, but also to adopt appropriate managerial policies and leadership styles to increase their effectiveness. The focus of instruction will move progressively through the individual, group and organizational levels of behaviour and will examine the interrelationships of behavioural phenomena among these levels. Additionally, concepts such as motivation, conflict and negotiation, organizational culture, organizational change- group dynamics, and their relevance to organizational behaviour will be examined in detail.

Course Outcome

CO1: Discover about the concepts and theories of organizational behaviour

CO2: Relate how individual differences affects personality, perception and attitude

CO3: Articulate situations and develop group dynamic and team skills

CO4: Interpret the importance of functional conflict and negotiation influencing organizational behaviour

CO5: Apply the concepts of organizational culture and change that contribute to the behaviour of the organization.

Unit-1
Teaching Hours:12
Introduction to Organizational Behavior:
 

Level of Knowledge: Conceptual

Meaning and Definition of OB - nature – goals – elements – Fundamental concepts –approaches to the study of Organizational Behavior. Historical development of Organizational Behavior- Model of Organizational Behavior- Challenges and opportunities for OB – Responding to Globalization - Managing work force diversity-Improving Customer Service-Coping with―Temporariness-Helping Employees Balance Work-Life Conflicts-Improving Ethical Behavior- Meaning of stress – stress levels - sources of stress – consequences of stress – stress management techniques

Unit-2
Teaching Hours:10
Individual Behavior& Personality:
 

Level of Knowledge: Conceptual &Analytical

Factors Influencing Individual Behavior - Environmental Factors - Personal Factors- Organizational Systems and Resources – Psychological-Meaning and Definition of personality – determinants of personality – personality traits-Authoritarianism- Locus of Control- Machiavellianism- Introversion and Extroversion - Achievement Orientation - Self-Esteem- Risk-taking- Self-Monitoring. Theories of Personality - Type Theory - Trait Theory- Psychoanalytic Theory - Social Learning Theory - The shaping of Personality - Freudian Stages - Neo-Freudian Stages - Cognitive Stages - Personality Job - fit theory.

Unit-3
Teaching Hours:14
Individual Dynamics:
 

Level of Knowledge: conceptual and Analytical

Perception-Meaning and Definition-Perceptual Process–factors influencing perception-The link between perception and Individual Decision Making – perceptual biases/errors – honing perceptual skills-Meaning of Learning–Theories of learning-Classical Conditioning- Operant Conditioning- and Social Learning. Principles of learning-Meaning of Motivation–Theories of motivation (Content theories: Maslow‘s- Herzberg‘s-Alderfer‘s and McClelland‘s theories) Process theories: Equity theory of Stacy Adam‘s and Vrooms Expectancy theory.

Unit-4
Teaching Hours:15
Group Dynamics:
 

Level of Knowledge: conceptual and Analytical

Meaning and definition of a Group-Classification of Groups-formal groups – informal groups – command group – task group – interest group – friendship group-Stages of group development. Group properties: roles – Norms – Status- Size and Cohesiveness-Group behavior: required and emergent behavior-Group Decision Making – group versus the individual – strengths and weaknesses of group decision making-Groupthink and Group shift-Group decision making techniques-Group effectiveness-Meaning and Definition of Conflict – The conflict process- Functional and Dysfunctional conflict – Levels of Conflict – Intra-individual conflict – Inter- personal conflict – inter group conflict-Conflict Resolution Strategies-Negotiation – Bargaining Strategies-The Negotiation process-Issues in Negotiation

Unit-5
Teaching Hours:9
Organizational Dynamics:
 

Level of Knowledge: conceptual and Analytical

Organizational culture-Definition – Strong versus weak cultures – culture versus formalization- Culture‘s functions- Culture as a Liability-Creating and Sustaining Culture-Creating an Ethical Organizational Culture-Creating a Customer-Responsive Culture-Spirituality and Organizational Culture- Organizational change-Meaning of Change–forces for change- Managing planned change-Resistance to change – overcoming resistance to change-Approaches to Managing Organizational Change

Text Books And Reference Books:

Robbins, S. P., Judge, T. A., & Vohra, N. (2018). Organizational Behavior. Pearson.

Essential Reading / Recommended Reading

1.                   Aswathappa, K. (2017). Organisational Behaviour. Himalaya.

2.                   Luthans, F. (2010). Organizational Behavior. McGraw-Hill Education.

3. Chandan, J. S. (2009). Organizational Behaviour - Third Edition. Penguin Random House.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

 

MCO133 - MARKETING MANAGEMENT (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

This course provides the knowledge base for understanding the depth and breadth of the principles and handy techniques of contemporary marketing management. The primary objective is to provide a framework for understanding the dimensions of new-age marketing. Along with this, the students will be familiar with the advanced concepts of the various branches of marketing management viz., Brand Management, Advertising Management and service marketing. Basic concepts on digital marketing and marketing analytics will enable the students to get acquainted with the emerging trends of the marketing world.

Course Outcome

CO1: Demonstrate strong conceptual knowledge in the functional area of marketing management

CO2: Demonstrate effective understanding of relevant functional areas related to service marketing, brand management and advertisement management

CO3: Demonstrate analytical skills in identification and resolution of problems pertaining to marketing management

CO4: Critically evaluate the key analytical frameworks and tools used in marketing research

CO5: Demonstrate cognitive knowledge of the skills required in conducting online research and research on online markets, as well as in identifying, assessing and selecting digital market opportunities

Unit-1
Teaching Hours:12
Contemporary Marketing Management
 

Level of Knowledge:  Basic, Practical and Conceptual

Marketing in 21st Century – Scope of Marketing – Core Marketing Concepts – New Marketing Realities – Michael Porter‘s Value Chain – Marketing Plan (Theory & Activity) – Segmentation (Geography, Demography, Psychography and Behaviour Based Segmentation) – VALS Segmentation System - Targeting and Positioning – Positioning Statements and Brand Positioning Statements – Modern Marketing Mix – Psychology of Marketing – Branches of Marketing Management.

Unit-2
Teaching Hours:11
Service Marketing
 

Level of Knowledge: Advanced, Practical and Conceptual

Concepts, contribution and reasons for the growth of services sector, difference in goods and service in marketing, characteristics of services, service marketing mix, GAP models of service quality, service encounter. Customer Behaviour in Service Encounters: Customer decision making: The 3 stage model of service consumption, understanding service encounters, defining moments of truth, Customer expectation and perception of services.

Unit-3
Teaching Hours:12
Brand Management
 

Level of Knowledge: Advanced, Practical and Conceptual

Brand – Branding Challenges and Opportunities – Lapferer‘s Brand Identity Prism- Strategic Brand Management Process; Brand Equity – Types of Brand Equity (Price Based, Cost Based And Customer Based Brand Equity) - Methods of Calculating Brand Equity – Basic Problems – Sources of Brand Equity – Benetton‘s Brand Equity Management; Brand Elements – Criteria for Choosing Brand Elements – Options and Tactics for Brand Elements; Ansoff‘s Growth Share Matrix – Brand Extension – Brands Across Geographic Boundaries and Brands Over Time.

Unit-4
Teaching Hours:12
Advertising Management
 

Level of Knowledge: Advanced, Practical and Conceptual

Setting Advertising Objectives – Advertising Objectives Vs Marketing Objectives – DAGMAR Approach – AIDA Model – Shannon Weaver Model - Advertising Agencies; Setting Media Objectives – Media Objectives Vs Advertising Objectives – Principles of Media Planning – Types of Broadcast Media, Telecast Media, Indoor Media, Outdoor Media and Digital Media; Copywriting – Copy Testing and Diagnosis – Practice of Copywriting.

Unit-5
Teaching Hours:13
Digital Marketing and Marketing Analytics
 

Level of Knowledge:  Advanced, Practical and Conceptual

Introduction of the Digital Marketing, importance, Search Engine Optimization (SEO) Social Media Optimization (SMO) using Facebook, Twitter, Corporate Blogs, LinkedIn, Google plus; Search Engine Marketing- Tools used for Search engine Marketing, Marketing Analytics: Point of Sale Data- Assortment Optimization- Shelf Space Optimization- Market Basket Analysis.

Text Books And Reference Books:
  1. Kotler, P. and Keller, K. (2012) Marketing Management. Boston, Mass: Prentice Hall/Pearson.
  2. Keller, K. L., Parameswaran, M. G., & Jacob, I. (Latest Edition) Strategic brand management: Building, measuring, and managing brand equity. Pearson Education India.
  3. Ruchi, G (Latest Edition) Advertising principles and practice. RamNagar: S.Chand Company Limited.
  4. Rackley, J. (2015). Marketing Analytics Roadmap.[Berkeley, Calif.]: Apress.
  5. Zeithml,V.A.&Bitner,M.J.(2017).Services Marketing. Tata- McGraw- Hill Edition.

Essential Reading / Recommended Reading
  1. Moorthi, Y. L. (2010). Brand Management, 1E. Vikas Publishing House Pvt Ltd.
  2. S.A.Chunnawalia & K.C.Sethia(2011) Foundations of Advertising - Theory & Practice, Himalaya Publishing House.
  3. Suja,R.N,(2011).Consumer Behavior In Indian Perspective. Mumbai: Himalaya Publishing House.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO134 - RESEARCH METHODOLOGY (2022 Batch)

Total Teaching Hours for Semester:90
No of Lecture Hours/Week:6
Max Marks:150
Credits:6

Course Objectives/Course Description

 

Course Description:

This course focuses on the various research approaches and methods to be adopted based on the various research problems. It also helps the students to define the research problem. The course also focuses on synthesizing literature reviews using APA 6th edition and MLA formats. It throws light on the various research designs and hypotheses testing methods. Both Qualitative and Quantitative methods of data collection are covered in this course. Sampling designs and data analysis using various statistical packages have also been integrated as a part of this course.

Course Outcome

CO1: Recall the various research approaches and methods

CO2: Develop a research problem and appraise and synthesize previous research studies on the select research topic.

CO3: Use the appropriate research designs and sampling design

CO4: Develop data collection instrument and apply qualitative or quantitative methods of data collection

CO5: Develop a research proposal

CO6: Demonstrate knowledge about the data analysis methods and Statistical packages used for data analysis

Unit-1
Teaching Hours:10
Introduction to Research
 

Level of Knowledge: Conceptual

Meaning- Objectives of Research - Types of Research- Research Approaches- Significance of Research- Research Methods versus Methodology- Research and Scientific Method- Research Process- Criteria for Good Research- Mixed methods approach – Convergent Parallel Mixed method – Explanatory Sequential Mixed method-Exploratory Sequential Mixed method. Ethics in Research

Unit-2
Teaching Hours:20
Research Problem
 

Level of Knowledge: Practical

Identification and Selection of Research Problem (Practical)- Necessity of defining the Problem- Techniques involved in defining a problem-       Review of Literature- Synthesizing literature review (Practical)- Research Gap identification (Practical)- Presenting literature review in discussion format (Practical)- APA 6th edition and MLA formats.

Unit-3
Teaching Hours:20
Research Design and Testing of Hypothesis
 

Level of Knowledge: Conceptual and Practical

Meaning of Research Design- Need for Research Design- Features of a Good Design- Important concepts relating to Research Design – Dependent and Independent Variables- Extraneous Variable- Control Variable- Confounded Relationship- Research Design in case of Exploratory- Descriptive and Diagnostic research studies- Meaning of Hypothesis- Basic concepts concerning testing of hypothesis – Null Hypothesis and Alternate hypothesis- Type I and Type II errors- Level of significance- Two tailed and One Tailed tests- Testing the hypothesis

Unit-4
Teaching Hours:15
Data Collection
 

Level of Knowledge: Analytical

Primary & secondary methods of data collection- Qualitative methods of data collection- observation method- content analysis- focus group method- Quantitative methods – Questionnaire/Schedule- Guidelines for Constructing Questionnaire/Schedule (practical)- Standardized questionnaire- Validating the scale- conducting pilot study.

Unit-5
Teaching Hours:10
Design of Sample Surveys and Interpretation
 

Level of Knowledge:  Practical

Introduction - Sample Design - Sampling and Non-sampling errors - Sample Survey V/s Census Survey - Types of Sampling designs - Complex random sampling designs - Sample Size calculation.

Unit-6
Teaching Hours:15
Introduction to Qualitative and Quantitative Analysis
 

Level of Knowledge:  Practical

Overview of Statistical Packages (Microsoft Excel, SPSS, Eviews and NVIVO) - General description- functions- Creating and editing data file- defining variables - Managing Data - Replacing missing values - Computing new variables - Exploring data - Reliability test. Graphs - Creating and editing graphs and charts – Frequencies - Bar charts – Histograms – Percentiles - Measures of central tendency – Variability - Deviation from normality - Size and stability - Cross Tabulation and chi-square analyses- Independent sample T test-Paired sample T tests- ANOVA- Non-parametric tests. Correlation and Regression Analysis- Simple and Multiple- Multivariate analysis. (Theoretical Orientation through YouTube Videos and PPT for all packages and only MS Excel package would be used for practice)

Text Books And Reference Books:

1.                   Kothari, C.K (2014). Research Methodology. New age international.

2.                   Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and mixed methods approaches. United States of America: Sage Publications, Inc.

Essential Reading / Recommended Reading

Saravanavel, P.P (2014). Research Methodology. Kitab Mahal Distributors.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO135 - QUANTITATIVE TECHNIQUES (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

Course Description:

This course enables the students to know the scientific approach to decision-making when solving business problems. Several methods are introduced in applying mathematics to solve management problems quantitatively. The determination of the most efficient use of limited resources in maximizing some measure of benefits could be solved using the graphical method or algebraic method. Determining the most profitable distribution pattern for transporting products from factories to markets- and determining the best way to assign several objects to a number of other objects are other major problems handled in this course. Models are presented for making decisions when the payoff to the decision-maker depends on the decision made, and an event occurs after the decision is made.

Course Outcome

CO1: Recall quantitative techniques for solving business problems pertaining to different functional areas of an organization.

CO2: Evaluate the applicability of various quantitative techniques in different business environment setups.

CO3: Assimilate various business situations by applying quantitative techniques to get optimal solutions for the organizations

CO4: Compute Transportation and Assignment problem optimal solution, critical path duration of network projects and analyze queuing theory technique and simulations.

Unit-1
Teaching Hours:3
Quantitative Techniques
 

Level of Knowledge: Basic and Conceptual

An introduction; Meaning of QT; Classification of QT; Statistical techniques; Operations techniques; Role of QT in business & industry; QT & business management; Limitations of QT.

Unit-2
Teaching Hours:12
Linear Programming
 

Level of Knowledge: Conceptual and Analytical

Formulation of LP problem - Characteristics of LP Problem; Solution by graphical method - Simplex method - Dual of a linear programming - sensitivity analysis

Unit-3
Teaching Hours:14
The Transportation Problem
 

Level of Knowledge: Conceptual and Analytical

The general structure of the problem - solving a transportation problem; to find an optimal solution - Variations in transportation problem - Post optimality analysis; the assignment problem

Unit-4
Teaching Hours:14
Networking Analysis: PERT & CPM
 

Level of Knowledge: Conceptual and Analytical

PERT – background & development; Networking - Estimating the activity time - Determination of earliest expected & latest allowable times - Determination of critical path method; Crashing a project - Scheduling of a project; Applications of PERT & CPM

Unit-5
Teaching Hours:8
Decision Making Under Uncertainty
 

Level of Knowledge: Conceptual and Analytical

Different decision criteria - Decision tree; Simulation – model building - Areas of application

Unit-6
Teaching Hours:9
Queuing Theory
 

Level of Knowledge: Conceptual and Analytical

Queuing theory – meaning – objectives – limitations – elements of queuing system – queuing models- waiting line situations

Text Books And Reference Books:

Srivatasava, U. S. (2012). Quantitative Techniques for Managerial Decision Making . Wiley Eastern.

Essential Reading / Recommended Reading
  1. Anderson, Sweeney, Williams (2006),Quantitative Methods for Business, 10ed, India Edition, South Western- Cengage Learning
  2. Sharma, J.K. (2005),Quantitative Techniques for Managerial Decisions- MacMillan
  3. Wiseneisnki, M. (2009), Quantitative Methods for Decision Making- 5e, Pearson Education
  4. Anderson, Sweeney, Williams (2005), An Introduction to Management Science, India Edition, South Western- Cengage Learning
Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

 
 
 

MCO136 - MANAGERIAL ECONOMICS (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

This course is designed to develop students understanding of how to efficiently achieve the goals of the firm and to recognize how economic forces affect the organization. It is expected to enable the students to relate their acquired knowledge of the firm, and in particular managerial economics, in shaping their own management practices when they take up managerial responsibilities in the near future. The basic goal of the course is to improve management decision making in the context of a firm or organization.

Course Outcome

CO1: To understand the changes in the economic environment of India.

CO2: To understand the economic reforms and their impact on the business scenario in India.

CO3: To analyse the real business problems in relation to various market structures.

CO4: To apply various micro and macroeconomic principles and tools in business decision-making.

Unit-1
Teaching Hours:5
Introduction to Managerial Economics
 

The Nature and Scope of Managerial Economics:-the economic approach to business decisions. Some qualitative preliminaries in the managerial decision making process: How to make the right choices? --Cost, value and price as the major determinants for creating economic profit.

Markets: -Competitive markets, market power, imperfect markets.

Unit-2
Teaching Hours:10
Theory of Consumer Behaviour
 

Utility: concept and  management—optimization: the cardinal approach an ordinal approach-indifference curves—properties and uses—consumer equilibrium consumer surplus. Individual Demand: Construction; Slope; Preferences; Law of Demand; Demand Curve; Demand and Income; Income Changes; Normal vs. Inferior Goods; Other Factors in Demand; Complements and Substitutes; Advertising; Durable Goods. Market Demand: Construction. The Concept of the Elasticity :Own Price Elasticity of Demand; Construction and Properties; Intuitive Factors; Elasticity and Slope. Other elasticities: Income and Cross-Price Elasticities; Advertising Elasticity.

Unit-3
Teaching Hours:10
Theories of Production and Cost
 

The Production Function: Inputs and Outputs, marginal products, diminishing returns to an input From the Production Function to Cost Curves Supply, Output and Costs: Short Run Costs; Fixed vs. Variable Costs; Other Key Concepts: Marginal Cost and Average Cost; Technology; Short Run Individual Supply; Production Rate; Break even; Individual Supply Curve. Long Run Individual Supply: Long Run Costs; Production Rate; Break even Market Supply: Short Run vs. Long Run Seller Surplus: Price vs. Marginal Cost.

Unit-4
Teaching Hours:15
Market Structure
 

Perfect Competition: Definition and Necessary Conditions: Homogeneous Product; Many Buyers and Sellers Arguments; Free Entry and Exit; Equal Information; Market Equilibrium: Demand and Supply; Excess Supply and Excess Demand. Adjustment Time: Short-Run vs. Long-Run Analysis; Price and Quantity over Time Why Governments Control Prices: Price Ceilings and Price Floors.

Monopoly: features -types - price - output determination - price discrimination : features conditions to make price discrimination more effective - price output determination -Monopolistic competition : features - product differentiation - price output determination - Oligopoly: features -Kinked demand curve - price output determination - administered prices.

Unit-5
Teaching Hours:10
National Income Accounting
 

Basic concepts: circular flow of income and wealth, methods for measuring National Income, problems. Theory of Employment: classical theory of employment, Keynesian models, multiplier, accelerator principles.

Unit-6
Teaching Hours:10
Macroeconomic Stability
 

Inflation: types:-demand pull-cost push-structural inflation. Impacts on economy, causes and effects. Solutions: fiscal and monetary policies. Philips curve. Business cycle: phases of Business cycle, policy implications. Globalizations of Indian Business. Nature of Globalization – Effects on Indian Economy –India and competitiveness. Foreign capital and Aid-Need and components of foreign capital, IndianGovernments policy towards foreign capital, foreign InvestmentInflows. Since 1991, foreign Aid to India, India’s External Debt.

Text Books And Reference Books:

1.     Keat, P. G., & Young, P. K. (2014). Managerial economics: economic tools for today's decision makers. Macmillan; Maxwell Macmillan Canada; Maxwell Macmillan International and Salvatore, Dominick (2001), Managerial Economics in a Global Economy, (7tth Edition), Oxford University Press.

1.   

 

Essential Reading / Recommended Reading
  1. Koutsoyiannis,(2005)” Modern Microeconomics “Palgrave Macmillan .
  2. Adhikary (2005), "Business Economics" Excel Books.
  3. Ahuja H.L(2005)”Economic Environment of Business”, Macroeconomic analysisS.Chand &Company Ltd.
  4. Atmanand ,(2011)”Managerial Economics“,Excel Books .
  5. Dwivedi D.N, (2001)”Macroeconomics- Theory and Policy",Tata McGraw-Hill
  6. H.Carig Peterson and W.Cris Lewis ,( 2005)”Managerial Economics” Pearson Education.
  7. Hirschey ,( 2006)”Economics for Managers” Thomson Learning
  8. Krugman & Walls:( 2005) “Microeconomics“Palgrave Macmillan.
  9. Ruddar Datt and K.P.M.Sundharam:(2011),”Indian Economy“S.Chand & Company Ltd
Evaluation Pattern

CIA - 1: 20 marks.

CIA - 2: Mid Semester Examination - 50 marks; 2 hours.

CIA - 3: 20 marks

MCO211 - CURRENT AFFAIRS (2022 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:25
Credits:1

Course Objectives/Course Description

 

The students will present news and current affairs in the fields of business, finance, economy, sports, etc. They should actively contribute to the session by way of discussion and analysis on the current trends in the field of Commerce and Business and also on the basis of group activity which may include case analysis - mock parliamentary sessions- role plays- business quiz etc.

 

Course Outcome

CO1: Appraise various sources of Information

CO2: Compare and discuss the relevant issues

CO3: Analyze industry and finance news for evaluation

Unit-1
Teaching Hours:30
UNIT 1
 

Current Affairs

Text Books And Reference Books:

Daily newspapers including business and economic times

Essential Reading / Recommended Reading

Daily newspapers including business news and economic times

Evaluation Pattern

Presentation = 20 marks

Attendance = 5 marks

MCO212 - CORPORATE AND ACADEMIC TRAINING (2022 Batch)

Total Teaching Hours for Semester:15
No of Lecture Hours/Week:1
Max Marks:25
Credits:1

Course Objectives/Course Description