પરિપત્ર:

ભક્તકવિ નિવસિંહ મહેતા યવુ નિવસિટીની કોમસસ એન્ડ મેનેજમેન્ટ વિદ્યાશાખાનાાં અભ્યાસક્રમ ચલાિતી તમામ
સાંલગ્ન કોલેજોનાાં આચાયસશ્રીઓને સવિનય જણાિિાન ાંુ કે કોમસસ એન્ડ મેનેજમેન્ટ વિદ્યાશાખા હેઠળનો એમ.કોમ
પ્રોગ્રામનો સેમેસ્ટિ-૩ અને સેમેસ્ટિ-૪ નો અભ્યાસક્રમ આ સાથે સામેલ છે .
માનનીય કુ લપવતશ્રીની માંજુિી અનસ
ુ ાિ સદિ અભ્યાસક્રમ શૈક્ષણણક િર્સ જુન,૨૦૨૪ થી અમલિાિી
કિિાની િહે છે . કોમસસ એન્ડ મેનેજમેન્ટ વિદ્યાશાખાનાાં એમ.કોમ વિર્યનાાં પી.જી.નો અભ્યાસક્રમ ચલાિતી તમામ
સાંલગ્ન કોલેજોનાાં પી.જી.સેન્ટિ અને અનસ્ુ નાતક ભિનો ધ્િાિા તેની અમલિાિી કિિા જણાિિામાાં આિે છે .

ખાસ ફિજ પિના અવિકાિી

(એકેડેવમક)

ક્રમાાંક/બીકેએનએમય/ુ એકેડેવમક/૧૦૨૭/૨૦૨૪
ભક્તકવિ નિવસિંહ મહેતા યવુ નિવસિટી,
સિકાિી પોલીટેકવનક કેમ્પસ,
ભક્તકવિ નિવસિંહ મહેતા યવુ નિવસિટી િોડ,
ખડીયા, જૂનાગઢ-૩૬૨૨૬૩
તા.૨૩/૦૭/૨૦૨૪

પ્રવત,
• ભક્તકવિ નિવસિંહ મહેતા યવુ નિવસિટી સાંલગ્ન કોમસસ એન્ડ મેનેજમેન્ટ વિદ્યાશાખાનાાં પી.જી.(એમ.કોમ)નાાં
અભ્યાસક્રમો ચલાિતી તમામ કોલેજોના આચાયસશ્રીઓ તેમજ સાંલગ્ન ભિનનોનાાં અધ્યક્ષશ્રીઓ તિફ....

નકલ સાદિ િિાનાાઃ-

• માન.કુ લપવતશ્રી/કુ લસણચિશ્રીનાાં અંગત સણચિશ્રી.
• પિીક્ષા વનયામકશ્રી, ભક્તકવિ નિવસિંહ મહેતા યવુ નિવસિટી, જુનાગઢ

નકલ િિાના જાણ તથા યોગ્ય કાયસિાહી અથથાઃ

• સીસ્ટમ મેનેજિશ્રી, આઇ.ટી.સેલ વિભાગ (િેબસાઇટ ઉપિ પ્રવસદ્ધ થિા અથથ.)

 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
JUNAGADH

BOARD OF COMMERCE & MANAGEMENT STUDIES

FACULTY OF COMMERCE & MANAGEMENT
SYLLABUS FOR
MASTER OF COMMERCE PROGRAMME
(SEMESTER- III & IV)
EFFECTIVE FROM JUNE, 2024
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.Com. Semester-3 (Effective June- 2024)

Sr Course
Subject/Course Structure Credit
no Type Who can teach
Semester-3
Commerce, Accountancy,
Business Research
1 Core 5 Management, Statistics,
Applications
Mathematics
Financial Accounting for
2 Core 5 Accountancy, Commerce
Managers
Elective Course (Any one Group)
Group – 1 Accountancy
Elective Accountancy, Commerce,
3 Advanced Cost Accounting 5
1 Management,
Elective Advanced Cost & Financial Accountancy, Commerce,
4 5
2 Accounting Management,
Elective Advanced Management Accountancy, Commerce,
5 5
3 Accounting Management,
Group – 2 Banking & Finance
Elective Commerce, Management,
3 Indian Financial System 5
1 Accountancy
Elective Theory of Banking and Commerce, Management,
4 5
2 Insurance Accountancy
Elective Strategic Financial Commerce, Management,
5 5
3 Management Accountancy
Group – 3 Marketing
Elective Integrated Marketing Commerce, Management,
3 Communication & Brand 5
1 Economics
Equity
Elective
4 Service Marketing 5 Commerce, Management
2
Elective Supply Chain Management
5 5 Commerce, Management
3 and Logistics
Group – 4 Human Resources(HR)
Elective Human Resource Commerce, Accountancy,
3 5
1 Management Management
Elective Management of Industrial Commerce, Accountancy,
4 5
2 Relations – I Management
Elective
Strategic Human Resource Commerce, Accountancy,
5 3 5
Management Management

Page | 1
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Group – 5 Statistics
Elective Advanced Business Statistics Statistics, Commerce,
3 5
1 –1 Accountancy
Elective Advanced Business Statistics Statistics, Commerce,
4 5
2 –2 Accountancy
Elective Advanced Business Statistics Statistics, Commerce,
5 5
3 –3 Accountancy

Page | 2
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester –3

Evaluation Scheme and Marks Distribution of Commerce Papers

for Regular Students Only WITH EFFECTIVE FROM:

JUNE 2024 FOR SEMESTER-3

INTERNAL ASSESSMENT [30 Marks]

No. Particulars Marks
1 Assignments, MCQ, Seminar and presentation 30
EXTERNAL (UNIVERSITY) ASSESSMENT [70
Marks]
Que. No. Particulars Marks
1 OR 1 QUESTION (From Unit 1) 20
2 OR 2 QUESTION (From Unit 2) 20
3 OR 3 QUESTION (From Unit 3) 15
4 OR 4 QUESTION (From Unit 4) 15
70
Total Marks 100

Page | 3
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. (CBCS) SEM -3 New Course-Titles For

Regular Students
Effective From: JUNE – 2024

Core 1 Business Research Application

Core 2 Financial Accounting for Managers
Group – 1 Accountancy:
1. Advanced Cost Accounting
2. Advanced Cost and Financial Accounting
3. Advanced Management Accounting
Elective: Group – 2 Banking and Finance:
[Select any 1. Indian Financial System
ONE 2. Theory of Banking and Insurance
Group 3. Strategic Financial Management
from the
Group – 3 Marketing:
given
Group-1 1. Integrated Marketing Communication and Brand Equity
to 2. Service Marketing
Group -5] 3. Supply Chain Management and Logistics

Group – 4 Human Resources [HR]:

1. Human Resource Management
2. Management of Industrial Relations – I
3. Strategic Human Resource Management
Group – 5 Statistics:
1. Advanced Business Statistics – 1
2. Advanced Business Statistics – 2
3. Advanced Business Statistics – 3

Page | 4
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBSE] Semester – 3

1 Core Business Research Application

Name of the Course: Business Research Application

Course Credit: 05
Teaching Hours: 75 (Hours)
Total Marks: 100

Objectives: The objective of this course is to make the students to learn the application of the
statistical tools and techniques of Research for Business decision making and planning.

No. of
Unit Content
Lectures
Chi-Square Test:
1 Definition and Nature, Condition, Uses, Tests of Goodness to fit, 21
Test of Independence, Typical Examples with Hypotheses Testing
Analysis of Variable (ANOVA):
Analysis of variance for one-way classification, Analysis of variance for two-
2 way classification, Latin Square Design and 20
Typical illustrations with Hypotheses Testing.

t - test & Z – Test:

3 Introduction - Meaning of t-test and Z – test – Multi-variate 17
analysis – Regression analysis – Factor analysis
Primary Data & Tabulation:
4 Introduction – Meaning and Characteristics of Primary data and Tabulation 17
from Primary data – cluster analysis – Multi
Dimensional Scaling

Total Lectures 75

Page | 5
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular
candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 Que 1 from Unit- 1 OR Que 1 from Unit- 1 20
2 Que 2 from Unit- 2 OR Que 2 from Unit- 2 20
3 Que 3 from Unit- 3 OR Que 3 from Unit- 3 15
4 Que 4 from Unit- 4 OR Que 4 from Unit- 4 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Statistical Methods – S. P. Gupta (Sultan and Chand)

2. Fundamentals of statistics – V. K. Kapoor (Sultan and Chand)
3. Testing statistical Hypothesis – Lehman E. L. (Willy Eastern)
4. Basic Statistics – B. C. Agrawal
5. Elements of Statistics – Elhance
6. Applied statistics – S. C. Gupta and V. K. Kapoor

Note: Latest Editions of the above books may be used

Page | 6
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

2 CORE Financial Accounting for Managers

Name of the Course : Financial Accounting for Managers

Course credit : 05
Teaching Hours : 75 (Hours)
Total marks :100

Objectives: The objective of this course is acquainting students to strengthen the knowledge and
practice of different kinds of accounting and reporting tools and techniques in an analytical way
with the financial and managerial accounting for decisions.

No. of
Unit Content
Lectures
1 Return on Capital Employed: 21
Introduction-Meaning-utility-Concepts of capital employed- [1. Total capital
Employed 2. Net capital employed 3. Owners’ capital employed 4. Average
capital employed] -Concept of profit and return- DU-PONT chart showing
interrelation between functional aspect and financial aspects- Rate of return on
capital employed as per different concepts- Practical
questions.
2 Accounting for Training and Development of Human Resources: 20
Introduction & Meaning - Measurement of Labour Turnover: Separation
Rate, Replacement Rate, Flux Rate - Causes of Labour Turnover - How to
Reduce Labour Turnover? - Cost of Labour Turnover - Treatment of Labour
Turnover Cost & Benefit Analysis of Training and Development -
Practical Questions
3 Profit Planning Models: 17
Introduction- Meaning of terms: Profit and Profit Planning- Stages of Profit
Planning: (Target Profit- Expenses and Incomes Planning)-Profit Planning
Models: (BEP Model - CVP Model- Budgeted Model - Return on Sales
Model- Return on Investment Model- Cost of Capital Model)-
Practical questions.
4 Emerging New Concepts: 17
[A] Management Control Strategy [MCS]: Introduction-Concept- Meaning
and Definitions-Origin of strategies and Nature -Process-Areas and scope-
Role of Management Accountant according to the scope of MCS-Benefits and
limitations- Points to be considered by the managers in application.
[B] Target and Kaizen Costing: Introduction-Meaning, Definition- Target
Costing: Target costing approaches-Market price as specified item for target
costing-Determination of target price and related special

Page | 7
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

product cost.
Kaizen Costing: Introduction – Meaning – Definition – Characteristics
[C] Government Accounting and Audit System: Introduction-Meaning-
Objectives- Importance-Government Accounting System V/s Trading
Accounting System-Challenges and Solutions of Government Account
System-Basis of Government Accounting System- Indian Governments
Accounting and Audit System Accounting and Audit System of Local Bodies-
Government Accounting and Audit Standards.
Total Lectures 75
Important Instructions for paper setter: –
Paper setter has strictly instructed to follow the following instruction of structure of a question
paper while setting the University examination question paper for regular and external candidates.

UNIVERSITY
EXAMINATION
Sr. Particulars Marks
No.
1 PRACTICAL QUE - 1 (From Unit 1) (OR) 20
PRACTICAL QUE - 1 (From Unit 1)
2 PRACTICAL QUE - 2 (From Unit 3) (OR) 20
PRACTICAL QUE - 2 (From Unit 3)
3 PRACTICAL QUE - 3 (From Unit 4) (OR) 15
PRACTICAL QUE - 3 (From Unit 4)
4 THEORATICAL QUE- 4 (From Unit 2) (OR) 15
THEORATICAL QUE- 4 (From Unit 2)
Total Marks 70

Suggested Readings and Reference Books:

1. Management Accounting: Singh, Surender, Scholar Tech Press, New Delhi.

2. Managerial Accounting: Garrison H., Ray and Eric W. Noreen McGraw Hill
3. Management Accounting and Financial control; S. N. Maheshwary, (Vikas Pulishing house Pvt.
Ltd. New Delhi)
4. Managerial Accounting Volume 1 and 2, Dr. Shailesh N. Ransariya, Vista Publications,
Ahmedabad
5. Management control system N. P. Shrinivasan, C B Gupta, V K Kapoor
6. Management control system Robert N Anthony Vijay Govindrajan,
7. Advanced Management Accounting: Ravi M. Kishore
8. Cost Accounting A Managerial Emphasis: Horngren, Foster, Datar
9. Fundamentals of mathematical statistics By V.K.Kapoor and S.C.Gupta
10. Fundamentals of Statistics by S.C. Srivastva and Sangya Srivastava
11. Investments Analysis and Management, C.P. Jones, Wiley, 8th edition
12. Accounting: Text and Cases. Robert N Anthony, David Hawkins, Kenneth A. Merchant,
McGraw-Hill Education
13. Chandra, P. Fundamentals of Financial Management. McGraw Hill Education
14. James C. Van Horne & Sanjay Dhamija, Financial Management & Policy, Pearson Edu.
Page | 8
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

15. Khan and Jain. Basic Financial Management, McGraw Hill Education, New Delhi
16. Pandey, I.M. Financial Management. Vikas Publications, New Delhi
17. Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.
18. Singh, J.K. Financial Management- text and Problems. 2nd Ed. Dhanpat Rai & Co. Delhi.
19. Singh, Surender and Kaur, Rajeev. Fundamentals of Financial Management. Mayur Paperback,
New Delhi.
20. Introduction to Management Accounting: Charles T. Horngren, Gary L. Sundem, Dave
Burgstahler, Jeff O. Schatzberg, Pearson Education.
21. Management Accounting: Theory & Practice Singh S. K. & Gupta Lovleen Pinnacle Pub

Note: Latest edition of the reference books should be used

Page | 9
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE : Group-1
3. Advanced Cost Accounting
Accountancy

Name of the Course : Advanced Cost Accounting

Course credit : 05
Teaching Hours : 75 (Hours)
Total marks : 100

Objectives: This course helps to students in strengthening the knowledge regarding the
advanced practice of different kinds of cost accounting control concepts with analytical use of
tools and techniques.

Unit Content No. of

Lecture
s
1 Standard Costing as Control Accounts – I: 21
Introduction-Meaning- Standard Costing as a Control Account Technique-
Types of standard- Setting a-Revision of standards-Variances - meaning nature
-types-Variance Analysis-Interpretation- Disposal of variances and Variance
Accounting -Overhead Variances: Meaning –Types - Practical
Questions
2 Standard Costing as Control Accounts – II: 20
Sales variances: Introduction : Sales Variances based on turn over-
Sales Variances based on profit and Profit margin variances- Advantages and
Limitations of Standard Costing - Practical questions
3 Learning Curve And Activity Based Costing: 17
[A] Learning Curve: Introduction- Meaning-Learning Curve Models- Phases
in Learning Curve- Graphical Presentation of Learning Curve- Factors
Affecting Learning Curve- Learning Rate-Uses of Learning Curve-
Estimation of Learning Curve Rate- Practical questions
[B] Activity Based Costing: Introduction-Meaning and Characteristics-
Cost Driver- Stages - Importance - Practical questions

Page | 10
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 Emerging Issues: 17
[A] Cost Audit: Introduction-Meaning- Advantages and Disadvantages- Cost
Audit v/s Financial Audit-Cost Auditor qualifications and appointment-Cost
Audit and Cost Investigation-Sachar Committee- Cost Audit Rules
[B] Cost Reduction: Introduction-Meaning, Definition & Characteristics-
Importance-Planning and Organization-Programme & Prerequisites-Cost
Reduction Area- Tools, Techniques & Mechanism
[C] Cost Control: Introduction-Meaning, Definition & Characteristics-
Objectives- Prerequisites- Difference between cost control and Cost
Reduction - Methods of cost control- Brief Concepts of cost control
techniques: 1. Inventory Control: [ABC Analysis- VED Analysis-FNSD
Analysis-EOQ Model] 2. Labour Cost Control: [Labor Productivity and
Efficiency & Learning Curve] 3. Overhead Cost Control: Under and over
absorption of overhead.
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question
paper while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students
candidates)
Sr. Particulars Marks
No.
1 PRACTICAL QUE - 1 (From Unit 1) (OR) 20
PRACTICAL QUE - 1 (From Unit 1)
2 PRACTICAL QUE - 2 (From Unit 2) (OR) 20
PRACTICAL QUE - 2 (From Unit 2)
3 PRACTICAL QUE - 3 (From Unit 3) (OR) 15
PRACTICAL QUE - 3 (From Unit 3)
4 QUESTION - 4 (From Unit 4) (OR) 15
QUESTION - 4 (From Unit 4)
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Introduction to Management Accounting: Charles T. Horngren, Gary L. Sundem, Dave
Burgstahler, Jeff O. Schatzberg, Pearson Education.
2. Management Accounting: Anthony A. Atkinson, Robert S. Kaplan, Ella Mae
Matsumura, S. Mark Young. Dorling Kindersley (India) Pvt. Ltd
3. Management Accounting: Singh, Surender, Scholar Tech Press, New Delhi.
4. Managerial Accounting: Garrison H., Ray and Eric W. Noreen McGraw Hill
5. Management Accounting: Goel, Rajiv, International Book House,
6. Management Accounting: Arora, M.N. Vikas Publishing House, New Delhi.
7. Management Accounting: Moore, Carl L, Jaediche Robert K.
8. Advanced Management Accounting: Ravi M. Kishore

Page | 11
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

9. Cost Accounting A Managerial Emphasis: Horngren, Foster, Datar

10. Statistics By D.S. Sancheti and V.K. Kapoor
11. Fundamentals of mathematical statistics By V.K.Kapoor and S.C.Gupta
12. Fundamentals of Statistics By S.C. Srivastva and Sangya Srivastava
13. Statistical methods By S.P.Gupta
14. Accounting: Text and Cases. Robert N Anthony, David Hawkins, Kenneth A. Merchant,
McGraw-Hill Education
15. Cost Accounting, by Jawahar Lal, McGraw Hill Education
16. Cost Accounting: A Managerial Emphasis, by Charles T. Horngren, Srikant M. Datar,
Madhav V. Rajan, Pearson Education.
17. Cost Accounting: Principles and Practice by Nigam, B.M. Lall and I.C. Jain, PHI
Learning
18. Cost Accounting: Theory and Problems, Maheshwari, S.N. and S.N. Mittal. Shri
Mahavir Book Depot, New Delhi
Note: Latest edition of the reference books should be used

Page | 12
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE :Group-1
4 Advanced Cost and Financial Accounting
Accountancy

Name of the Course : Advanced Cost and Financial Accounting

Course credit : 05
Teaching Hours : 75 (Hours)
Total marks : 100

Objectives: This course helps to students in strengthening the knowledge regarding the
principles and practice of advanced cost accounting concepts as well as financial accounting
concepts with analytical use of different methods, tools and techniques.
No. of
Unit Content
Lectures
1 Marginal Costing and Absorption Costing: 21
Introduction and Meaning-Definition and Features- Cost- volume Profit
analysis- Break Even Point analysis-Profit Volume Analysis- Multiple
product analysis- Optimum use of Limited Resource- Absorption costing
and Marginal Costing- Key Factors-Cost statement under Marginal costing
and Absorption costing- Application of Marginal Costing and Absorption
costing- Product Diversification- Make or buy Decision- Pricing Decision
- Sell or Further process- Temporary Shut down or dropping-Optimum
level of Activity-
selection of product Mix etc. -Practical Questions
2 Integral Accounting System: 20
Introduction-Meaning and Features-Books of accounts - difference
between integrated and non integrated accounts-coding procedure and
Prerequisites for Integration of accounts - Methods of accounting: Journal
Entries- Benefits and limitations- Practical questions
3 Non–Integral Accounting System: [Cost Control Accounts] 17
Introduction-Meaning and Features-Advantages and Limitations- Methods
to maintain Principal Ledgers and Accounts under Cost Books- Journal
Entries and preparation of Trial Balance-Practical
questions
4 Emerging Issues: 17
[A] Balance Score Card [BSC]: Introduction – Concept and Meaning-
Definition-Four perspectives of BSC- Importance utility and
Limitations.

Page | 13
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

[B] Bench Marking: Introduction-Meaning-Definition- Types of Bench

Marking- Stages of Bench Marking- Advantages- limitations and
suggestions of Bench Marking- Indian scenario of Bench Marking.
[C] Uniform Costing and Inter-firm Comparison:
Uniform Costing: Introduction- Meaning- Definition- Aims and
Objectives- Pre-Requisites-Uniform Cost Manual and Guideline Book-
Importance Benefits and Limitations- Steps to remove limitations.
Inter-firm Comparison: Introduction- Meaning- Definition- need and
Objectives- Importance, Benefits and Limitations- Steps to remove
limitations.
Total Lectures 75
Important Instructions for paper setter: –
Paper setter has strictly instructed to follow the following instruction of structure of a question
paper while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students
candidates)
Sr. Particulars Mark
No. s
1 PRACTICAL QUE - 1 (From Unit 1) (OR) 20
PRACTICAL QUE - 1 (From Unit 1)
2 PRACTICAL QUE - 2 (From Unit 2) (OR) 20
PRACTICAL QUE - 2 (From Unit 2)
3 PRACTICAL QUE - 3 (From Unit 3) (OR) 15
PRACTICAL QUE - 3 (From Unit 3)
4 QUESTION - 4 (From Unit 4) (OR) 15
QUESTION - 4 (From Unit 4)
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Cost Accounting: A Managerial Emphasis, by Charles T. Horngren, Srikant M. Datar,

Madhav V. Rajan, Pearson Education.
2. Cost Accounting: Principles & Practice by Nigam, B.M. Lall and I.C. Jain, PHI Learning
3. Cost Accounting: Theory & Problems, Maheshwari, S.N. and S.N. Mittal. Mahavir Book
Depot, New Delhi
4. Fundamentals of Cost Accounting H.V. Jhamb, Ane Books Pvt. Ltd
5. Practical Costing by Khanna, Pandey, Ahuja, Arora (S. Chand & Sons)
6. Practical Costing by P.C. Tulsian (Vikas Publishing House Pvt. Ltd)
7. Theory & Problems in Cost Accounting M.Y. Khan, P.K. Jain (Tata McGraw Hill Pub.)
8. Management Accounting: Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura,
S. Mark Young. Dorling Kindersley (India) Pvt. Ltd
9. Management Accounting: Singh, Surender, Scholar Tech Press, New Delhi.
10. Managerial Accounting: Garrison H., Ray and Eric W. Noreen McGraw Hill
11. Management Accounting: Goel, Rajiv, International Book House,

Page | 14
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

12. Management Accounting: Arora, M.N. Vikas Publishing House, New Delhi.
13. Advanced Management Accounting: Ravi M. Kishore
14. Cost Accounting A Managerial Emphasis: Horngren, Foster, Datar
15. Introduction to Management Accounting: Charles T. Horngren, Gary L. Sundem, Dave
Burgstahler, Jeff O. Schatzberg, Pearson Education.

Note: Latest edition of the reference books should be used.

Page | 15
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

5 ELECTIVE : Group-1 Advanced Management Accounting

Accountancy

Name of the Course : Advanced Management Accounting

Course credit : 05
Teaching Hours : 75 (Hours)
Total marks : 100

Objectives: This course helps to students in acquainting the knowledge regarding the
advanced practice of different kinds of managerial investment decision accounting concepts
and control mechanism with analytical use of different methods, tools and techniques.
No. of
Unit Content
Lectures
1 Capital Budgeting: 21
Introduction-Concept and Meaning- Objectives-Managerial Application-
Advantages and Limitations of Capital Budgeting
Project Appraisal Methods under Capital Budgeting (A) Traditional Or
Non Discounted Method:[ Pay Back Method and Average (Accounting)
Rate of Return Method] (B) Discounted Cash Flow Method: [Net Present
Value -Profitability Index (Cost- Benefit Ratio)- Internal Rate of Return
Method (IRR)]- Practical Problems relating Project Appraisal
Methods.
2 Capital Budgeting Under Risk and Uncertainty: 20
Introduction-Meaning and Concept of Risk and Uncertainty- Assumptions &
Types of Risk in project/capital investment decision- Risk Analysis and
Capital Budgeting: 1. Conventional Techniques of Risk Analysis: [Risk
Adjusted Discounted Rate- Certainty Equivalent- Scenario Analysis-
Sensitivity Analysis] 2. Statistical Techniques of Risk Analysis:
[Probability Distribution approach- Expected Probability Distribution-
Standard Deviation- Coefficient of variation] - Practical
Questions.
3 Decision Tree Analysis and PERT & CPM 17
[A] Decision Tree Analysis: Introduction & Meaning of Decision
principle-Decision principle important steps and structure-Types of decision
making and decision environment-Decisions under risk and uncertainty-
Decision Tree meaning-characteristics-Decision Tree- importance-utility-
Decision Tree- benefits and limitations - Practical questions covering
Decision Tree Analysis - Practical Questions.
[B] PERT and CPM: Introduction-Meaning and characteristics of PERT-

Page | 16
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Pert Terminology-Type of Pert-Pert stages-Managerial Applications

(benefits) of PERT- Limitations of PERT-Rules and Step to Establish a
PERT Network - CPM- Introduction-meaning-Critical Path Analysis-Slack
time duration and its’ importance in PERT- Pert and CPM Uses and
Limitations of PERT and CPM - Practical Questions.
4 EMERGING ISSUES: 17
[A] Social Cost Benefit Analysis [SCBA]:Introduction-Meaning- Project
planning Concept and Approaches-Investment decisions- Stages-
Measurement indicators and different activities-Importance-Benefits and
utility-Limitations
[B] Social Responsibility Accounting[SRA]-Reporting and Social
Audit: Introduction-Social Accountability concept-SRA-Concept-
Meaning-Aims and objectives-Nature-scope and functional areas-
Reporting of SRA-Limitations of SRA-Social Audit-
[C] Strategic Management Accounting: Introduction- Concept- Meaning-
Definition and Characteristics- Affecting factors to strategic decisions-
Strategic cost analysis and Strategic triangle as target- points
of Strategic analysis for Strategic Management Accounting
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question
paper while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students
candidates)
Sr. Particulars Mark
No. s
1 PRACTICAL QUE - 1 (From Unit 1) (OR) 20
PRACTICAL QUE - 1 (From Unit 1)
2 PRACTICAL QUE - 2 (From Unit 2) (OR) 20
PRACTICAL QUE - 2 (From Unit 2)
3 PRACTICAL/ THEORETICAL QUE – 3 15
(From Unit 3) (OR)
PRACTICAL / THEORETICAL QUE - 3
(From Unit 3)
4 QUESTION - 4 (From Unit 4) (OR) 15
QUESTION - 4 (From Unit 4)
Total Marks for Regular Students 70

Page | 17
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Suggested Readings and Reference Books:

1. Introduction to Management Accounting: Charles T. Horngren, Gary L. Sundem,

Dave Burgstahler, Jeff O. Schatzberg, Pearson Education.
2. Management Accounting: Anthony A. Atkinson, Robert S. Kaplan, Ella Mae
Matsumura, S. Mark Young. Dorling Kindersley (India) Pvt. Ltd
3. Management Accounting: Singh, Surender, Scholar Tech Press, New Delhi.
4. Managerial Accounting: Garrison H., Ray and Eric W. Noreen McGraw Hill
5. Management Accounting: Goel, Rajiv, International Book House,
6. Advanced management accounting and strategic management Dr. P K Ghosh, I.
C. Ghingra, Dr. Rajan Nair and Dr. Mani
7. Management Accounting: Theory & Practice Singh S. K. & Gupta Lovleen Pinnacle
Pub.
8. Principles of Management Accounting: Manmohan S. N. Goyal
9. Management Accounting: Moore, Carl L, Jaediche Robert K.
10. Project management and control ; P. C. Keshara Rao
11. Management Accounting: Khan and Jain
12. Advanced Management Accounting: Ravi M. Kishore
13. Cost Accounting A Managerial Emphasis: Horngren, Foster, Datar
14. Mathematics and statistics: Ajay Goyel and Alka Goyel : (Taxmann’s)
15. Statistics for Management; Rechard-I levin
16. Advanced cost and management accounting (problems and solutions); V. K. Saxena
and C. D. Vasit
17. Statistics By D.S. Sancheti and V.K. Kapoor
18. Fundamentals of mathematical statistics By V.K.Kapoor and S.C.Gupta
19. Fundamentals of Statistics By S.C. Srivastva and Sangya Srivastava
20. Statistical methods By S.P.Gupta

Note: Latest edition of the reference books should be used

Page | 18
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE: Group-2
3 Indian Financial System
Banking and Finance:

Name of the Course : Indian Financial System

Course credit : 05
Teaching Hours : 75 (Hours)
Total marks : 100

Objectives: The main objectives of this course are to help in learning various financial services
and their role in the overall financial system.

No. of
Unit Content
Lectures
1 Financial System An Introduction: 19
Constituents of Indian Financial System; General framework and role of -
financial institutions, financial markets, financial services, financial
instruments, financial regulations. Money supply and measures of money
supply. Universal Banking. Liberalization and globalization of financial
system.
2 Money Market & Debt Market: 20
Money Market: Introduction – Treasury Bills: Types – Commercial Paper
– Commercial Bills – Certificate of Deposits – Call/Notice Money Market -
Money Market Intermediaries – Money Market Mutual Funds – Link Between
Money Market and Monetary Policy in India – Tools for Managing Liquidity
in the Money Market. Debt Market: Introduction – Private Corporate Debt
Market – Public Sector Undertaking Bond Market
– Government Securities Market – Guidelines Relating to Diversification
of Activities by PDs
3 Banks as Financial Institutions: 18
RBI: Establishment, Departments, Functions, Objectives, Structure, Role,
Objectives and instrument of Monetary Management.. Recommendations of
Narasimham Committee. Growth and development, structure, functions and
role in economic development -Commercial banks, Cooperative Credit
Institutions, and Regional Rural Banks, Khan Committee Recommendations,
Universal Banking. RBI and Opening of new banks

4 Financial Institutions in India: 18

Objectives, Structure, Functions, Role and Specific policies of- NABARD,
IDBI, EXIM Bank, NHB, Investment institutions, SEBI. Reforms in Banking
Sector
Total Lectures 75
Page | 19
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular
candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Indian Financial System by Dr. G Ramesh Babu. Himalaya Publishing House.
2. Indian Financial System By Vasant Desai. Himalaya Publishing House.
3. Financial Markets and services By Gorden & Natrajan. Himalaya Publishing House.
4. Indian Financial System By M Y khan Tata McGraw Hill Pub. Co
5. The Indian Financial System; Markets, Institutions and Services. By, B.V.Pathak,
Pearson’s publications.
6. Indian banking system; the changing scene published by ICFAI university.
7. Chandra, P. Fundamentals of Financial Management, McGraw Hill Education
8. James C. Van Horne & Sanjay Dhamija, Financial Management & Policy, Pearson Edu
9. Khan and Jain: Basic Financial Management, McGraw Hill Education, New Delhi
10. Pandey, I.M. Financial Management. Vikas Publications, New Delhi
11. Rustagi, R.P. Fundamentals of Financial Management, Taxmann Publication Pvt. Ltd
12. Singh, J.K. Financial Management- text and Problems, 2nd Ed. Dhanpat Rai & Co.
Delhi
13. Singh, Surender and Kaur, Rajeev: Fundamentals of Financial Management, Mayur
Paperback, New Delhi.
14. Richard Brealy and Stewart Mayers; Principles of Corporate Finance-Tata McGraw
Hill.
15. ICFAI – Strategic Financial Management
16. Investments Analysis and Management, C.P. Jones, Wiley, 8th edition
Note: Latest Editions of the above books may be used.

Page | 20
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE: Group-2
4. Theory of Banking and Insurance
Banking and Finance:

Name of the Course : Theory of Banking and Insurance

Course credit : 05
Teaching Hours : 75 (Hours)
Total marks : 100
Objectives: To help students in understanding various issues in Security analysis.

No. of
Unit Content
Lectures
1 Fundamentals of Banking: 19
Definition & meaning of banker and customer. general and special features of
banker-customer relationships; their rights and duties- garnishee order and
attachment order. Bank procedures and practices in opening, operations and
closure of various types of deposit accounts. Nomination facilities, insurance
of bank deposits, Different types of Bank Customers : minor, illiterate person,
blind person, married women, lunatic person, joint account holders,
Partnership firm, Joint Hindu Family, Firms, Clubs/societies, Joint Stock
Company, Unincorporated associations, Trusts – precautions taken by banker.
Steps to be taken by a bank on customer’s death, lunacy, bankruptcy,
winding up or in case of
garnishee orders.
2 Negotiable Instruments: 20
Negotiable Instruments: features and types. cheques: Definition, features,
drawing, crossing, endorsements, payments and collection of cheques.
Statutory protections, precautions and duties of paying and collecting banker,
negligence and cases where banker must refuse payment, forged
instruments. Dishonor of cheques and its implications.
3 Fundamentals of Insurance: 18
Introduction and definition of Insurance, Role of Insurance in the economic
development of the country, Importance of Insurance to various constituents
like; Individual/family, business and industry, Functions of insurance,
fundamental principles of Insurance. Difference between Life and General
Insurance, Life Insurance Products in India: Term Insurance, Whole Life
Insurance, Endowment Insurance, Group Insurance, Annuities, Unit Linked
Policies. Riders, Concept of Surrender Value, Claims: Death
and Maturity Claims, Assignment and Nomination of Policies
4 General Insurance and Institution: 18
Present Insurance Scenario Including Growth of Insurance Industry in

Page | 21
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

India, Malhotra Committee Recommendations- Establishment of IRDA; Its

Constitution, Objectives, Major Functions & Powers, Duties & Obligations,
Fire Insurance Policies- Standard Fire Insurance Policy and Special Peril
Policy, Marine Insurance Policies and Products, Miscellaneous Insurance
Policies
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular
candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. H R Machiraju: Indian Financial System Published by Vikas Publishing House Pvt.

Ltd.
2. P N Varshney: Banking Law and practice Published by Sultan Chand & sons
3. P K Srivastava: Banking Theory & Practices. Published by Himalaya Publishing
House
4. H L Bedi and V K Hardikar: Practical Banking Advances. Published by UBS Publishers
5. Dr. P. Periasamy: Principles & Practices of insurance. Published by Himalaya
Publishing House
6. M J Mathew: Insurance; Published by RBSA Publishers. Jaipur
7. P K Gupta: Fundamentals of Insurance. Published by Himalaya Publishing House
8. Insurance products by IIBF Published by Taxmann
9. G. Krishaswamy: Principles and practice of life insurance Published by Excel books

Note: Latest Editions of the above books may be used.

Page | 22
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE : Group - 2
5. Strategic Financial Management
Banking and Finance:

Name of the Course : Strategic Financial Management Course

credit : 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: To provide comprehensive knowledge of financial strategies that affects the value
of the firm.

No. of
Unit Content
Lectures
1 Introduction: 19
- Strategic Financial Management:
- Capital Structure Planning
- Long Term Financing

2 Financial Policy and Corporate Strategy: 20

- Strategic decision making framework
- Interface of Financial Policy and strategic management
- Balancing financial goals vis-à-vis sustainable growth.
3 Corporate Financial Management: 18
- Mergers, Acquisitions and Restructuring.
- Corporate Valuation & Shareholder Value Creation.
- ADR
- GDR.
- External Commercial Borrowing.
- Foreign Currency Convertible Bonds (FCCB)
4 International Financial Management: 18
- World Monetary System
- Foreign Exchange Markets & Rates
- Financing Foreign Operations
- Financing & Insuring Exports
- Management of Foreign Exchange Exposure
- Goals and Growth of Multinationals

Total Lectures 75

Page | 23
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular external
candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Financial Management : I. M. Pandey (Vikas)

2. Financial Management : Theory & Practice by Prasanna Chandra (TMH)
3. Fundamentals of Financial Management : Ramesh K. S. Rao (Macmillan)
4. Corporate Finance Theory & Practice by Aswath Damodaran (John Wiley)
5. Corporate Finance : Theory & Practice by Vishwanath S.R. (Response Books/Sage)
6. Essentials of Managerial Finance : Weston & Brigham
7. Financial Management : Khan & Jain
8. Fundamentals of Financial Management : James C. Van Horne
9. Principles of Corporate Finance : Brealey and others (TMH)

Note: Latest Editions of the above books may be used.

Page | 24
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE: Group - 3 Integrated Marketing Communication and

3
Marketing: Brand Equity

Name of the Course : Integrated Marketing Communication and Brand Equity

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: The objective is to introduce the students to the integrated role of

promotion techniques with the special emphasis on advertising.

No. of
Unit Content
Lectures
1 Marketing Communication: 21
Marketing Communication: Introduction to marketing
communication, Definitions of Market Communication, Marketing
communication mix (Areas or tools), Factors in setting marketing
communication mix, Communication budget (definition, and
methods) Role of marketing communication. Integrated Marketing
Communication: Definitions, Developing effective communications
Functioning of marketing agencies: Concept, functions, significance,
Compensating advertising agencies, agency evaluation, and primary idea
of leading Ad agencies in India.

2 Branding Equity 20
Concept of brand and branding; Role of branding (benefits of branding
the product); Concept of brand equity; Brand equity models, building a
strong brand equity and its implications; identifying and establishing
brand positioning; Defining and establishing brand values, and Internal
branding.
3 Campaign Planning: 17
Introduction; IMC planning process; internal marketing; segmenting and
targeting; types of segmentation; message and profitability targeting;
digitization of brand information; customer database; building relationship
through data management; developing creative message strategy; process of
developing IMC message strategy; methods of getting creative ideas; brand-
message execution; copywriting; writing for point and electronic media;
print layout and design; execution and strategic consistency.

4 Marketing Media and Sales Promotion: 17

Marketing Media: Introduction to communication media; Media
classification; media strength and weakness; wireless communication; e-
mail marketing; website marketing; integrating online brand communication;
media planning

Page | 25
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Sales promotion: Sales promotion tools; determining consumer sales

promotion strength and limitations of sales promotion; trade promotion;
trade promotion for new products and existing brands; trade promotion
strategies; objectives of co-marketing communication.
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular
candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Duncan, Tom; Principles of Advertising and IMC; Tata McGraw Hill, New Delhi.
2. Clow, Kenneth & Baack, Donald; Integrated Advertising, Promotion and Marketing
Communication; Pearson Education, New Delhi.
3. Belch, George and Belch, Michael; Advertising and Promotion; Tata
McGraw Hill, New Delhi.
4. Wells, William, Burnett, John ad Moriarty, Sandra; Advertising Principles and
Practice; Pearson Education; New Delhi.
5. Jethwaney, Jaishree and Jjain, Shruti; Advertising Management; Oxford University
Press; New Delhi.

Note: Latest Editions of the above books may be used.

Page | 26
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE: Group - 3
4 Service Marketing
Marketing

Name of the Course : Service Marketing

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: This course acquaints students with the basic issues in services
marketing and customer relationship management.

No. of
Unit Content
Lectures
1 Importance of Services Sector: 21
Introduction- Nature and types of services; Difference between services and
goods marketing; Services marketing triangle.

2 Environment for Services Marketing: 20

Introduction- Macro and micro environments; Understanding service
customers -models of service consumer behaviour; Customer expectations
and perception; Service quality and GAP model.

3 Market Segmentation and Selection: 17

Introduction- Service market segmentation; Targeting and positioning.

4 Services Marketing Mix & Applications: 17

Introduction- Need for expanded marketing mix; Planning for service offer;
Pricing, promotion and distribution of services; Management of people,
process and physical evidence; Matching of demand for and supply of
services, Marketing of financial, hospitality, hospital, tourism and
educational services; International marketing of services and GATS

Total Lectures 75

Page | 27
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular
candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. Particulars Marks
No.
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Christopher, H. Lovelock: Service Marketing; Prentice Hall, New Jersey.

2. Payne, Adrian: The Essence of services Marketing, Prentice Hall, New Delhi.
3. Shankar Ravi: Service Marketing - The Indian Experience, South Asia Pub. New
Delhi.
4. Zeithaml, V.A. and M.J Bitner: Services Marketing, McGraw Hill, Inc, New York.
5. Me Carthy, E. Jenome and William D. Perreault JR: Basic Marketing: Managerial
Approach, Richard D. Irwin, Homewood, Illinois
6. Srinivasan, R: Case Studies in Marketing: The Indian Context, Prentice Hall, New
Delhi.

Note: Latest Editions of the above books may be used.

Page | 28
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE: Group -3
3 Supply Chain Management and Logistics
Marketing
Name of the Course : Supply Chain Management and Logistics
Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objectives: To acquaint the students with the concepts and tools of supply chain management
and logistics as relevant for a business firm.
No. of
Unit Content
Lectures
1 Introduction: 11
Concept of supply chain management (SCM) and trade logistics; Scope of
logistics; Logistic activities – an Overview; Contribution of logistics at
macro and micro levels; SCM and trade logistics; Business view of SCM;
Concept, span and process of integrated SCM; Demand management –
methods of forecasting; Supply chain metrics (KPIs), performance
measurement and continuous improvement; Product development Process
and SCM; Strategic role of purchasing in the supply chain and total
customer satisfaction; Types of purchases;
Purchasing cycle.
2 Managing Relationship: 11
Role of Relationship marketing in SCM; Managing relationships with
suppliers and customers; Captive buyers and suppliers; Strategic partnerships;
Supplier-retailer collaboration and alliances.
3 Focus Areas of Logistics and Supply Chain management: 12
Transportation-Importance of effective transportation system;
Service choices and their characteristics; inter-modal services;
Transport cost characteristics and rate fixation; In-company
management vs. out-sourcing;
World sea borne trade; International shipping- characteristics and
structure; Liner and tramp operations; Liner freighting; Chartering- Types,
principles and practices; Development in sea transportation –
Unitization, containerization, inter and multimodal transport; CFC and
ICD.
Air transport: Set up for air transport and freight rates; Carriage of Goods
by sea -Role and types of cargo intermediaries.
Warehousing and inventory management: Reasons for warehousing;
Warehousing evaluation and requirements; Warehousing location
strategies; Inventory management:
principles and approaches; Inventory categories; Methods – EOQ,
LT, ICC;

Page | 29
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 IT Enabling Logistics and Supply Chain: 11

Technology in logistics – EDI, bar Coding, RFID etc., data warehousing,
electronic payment transfers; Business management systems;
TRADITIONAL ERP, SPECIAL ERP, MR, DRP, PDM, EIP, CPFR,
WMS,
TMS; Re-engineering the supply chain- Future directions, Third party
logistic outsourcing –challenges and future directions.
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular
candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Ballau, R.H., Business Logistics Management, Prentice Hall, Englewood Cliffs.
2. Christopher, M., Logistics and Supply Chain Management, Prentice Hall.
3. Murphy, Paul R. and Donald F. Wood, Contemporary Logistics, Prentice Hall.
4. Shapiro, R., Logistics Strategy: Cases and Concepts, West Publishing, St. Paul.
5. Coughlan, A., Anderson, E. and Louis W. Stern, Marketing Channels, Prentice Hall.
6. Handfield and Nicholas, Jr., Introduction to Supply Chain Management, Prentice Hall.
7. Jhon J Coyle, C. Jhonand Langley, Brian J Gibs, Logistics approach to Supply
Chain Management, Cengage Learning.

Note: Latest Editions of the above books may be used.

Page | 30
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE: Group - 4
3 Human Resource Management
Human Resources [HR]

Name of the Course : Human Resource Management

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: The Objective of this course is to sensitize students to the various facets of
managing people with an understanding of the various policies and practices of HRM.

No. of
Unit Content
Lectures
1 Introduction to HRM: 21
Perceptive and Context of HRM, Concept of human resource, and human
resource management; Significance of HRM; scope of HRm; Importance of
HRM; Role of HR managers; New concepts: HR Record, HR Audit, HR
Accounting, and HR Research;
2 Human Resource Planning [HRP]: 20
Definitions of HRP; Nature-Scope; Objectives and Importance- Affecting
Factors; HRP Process ; Barriers in HRP; and Requisites’ for successful HRP

3 HR Works - Jobs and Performance: 17

Job analysis: Concept, Job Description and job specification;
Recruitment: Concept, sources, and methods; Selection: Concept and
selection Process; Training: Concept, role, and training methods;
Performance Appraisal: Concept, role and methods.
4 Managing Human Resources Issues: 17
Remuneration: Methods and Factors, Managing Employee benefits and
services; Employee Safety measures; Employee empowerment; Work life
balance;
Total Lectures 75

Important Instructions for paper setter: – Paper setter has strictly instructed to follow the
following instruction of structure of a question paper while setting the University
examination question paper for regular candidates.

Page | 31
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Aswathappa K.; Human Resource and Personnel Management Tata McGraw Hill, New
Delhi,
2. Tiwari T.D. & Chauhan P.L; “Framework of Human Resource Management and
Industrial Relation” Shanti Prakashan, Delhi
3. Holloway, J.ed. Performance Measurement and Evaluation. New Delhi, Sage.
4. Monappa, A. & Saiyadain M. Personnel Management. 2nd ed., New Delhi, Tata
McGraw-Hill,
5. Stone, Lloyed and Leslie W.Rue, Human Resource and Personnel Management Richard
D. Irwin, Illinois

Note: Latest Editions of the above books may be use

Page | 32
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE: Group - 4
4 Management of Industrial Relation-I
Human Resources[HR]

Name of the Course : Management of Industrial Relation-I

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objectives: To help students understand the legal implications in Human Resource
Management and handle industrial relations.

No. of
Unit Content
Lectures
1 Contract Labor Act, 1970:
Definitions, Application, Establishments, Jurisdiction of government,
Central and State advisory boards, Registration of establishment,
Prohibition of contract labor, Licensing of contractor, welfare
provisions, Liabilities of the Principle employer
2 Collective Bargaining:
Introduction, Definitions, Characteristics, Process of CB, Pre-requisites of a
Successful CB, Functions of CB, Factors Obstructing CB, CB in India,
Suggestions for better functioning of CB
3 Workers’ Participation In Management:
Meaning, Concept of WPM, Evolution of WPM, Objectives, Factors
influencing WPM, Forms and level of WPM, Sachar Committee and Verma
Committee on WPM, Participative Forums in India,
Necessary conditions for effective working of WPM
4 Discipline and Grievance Handling:
Discipline:
Meaning, Definitions, Characteristics, Objectives of discipline, Types of
discipline, Causes, Disciplinary Procedure, Intervention by Tribunal, Types
of Punishment
Grievance Handling: Meaning, Definitions, Causes, Importance, Pre-
requisites of Grievance Handling, Grievance Handling Procedure
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular
candidates.

Page | 33
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Dynamics of Industrial Relations - C.B. Mamoria, 15th ed. Himalaya house of labour
laws, New Delhi
2. Industrial Labour Laws - N.D. Kapoor Sultan Chand & Co, New Delhi
3. Taxman’s Law, Taxmann Allied Services (P) Ltd., New Delhi
4. Industrial Relations& Labour Laws, S.C. Srivastava, Vikas Publications
5. HRM and Industrial Relations, Subba Rao, Latest Publishing House

Note: Latest Editions of the above books may be used.

Page | 34
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE: Group - 4
5 Strategic Human Resource Management
Human Resources

Name of the Course : Strategic Human Resource Management

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objectives: The objective of this paper is to develop a conceptual as well as a practical understanding
of Strategic Human Resource System in an organization

No. of
Unit Content
Lectures
1 Strategic Perspective of HRM: 21
An Investment Perspective of HRM-Challenges in Strategic Human Resource
Management-The Evolving / Strategic role of HRM

2 HR Work Systems and Employment law: 20

Human Resource Evaluation-Designing and Redesigning of Work Systems -
Employment law

3 HR Training–Development and Managing Performance: Staffing- 17

Training and Development-Performance Management and Feedback

4 HR Compensation and Relations: 17

HR Recompense and Compensation -Employees Separation-
Labour Relations

Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular
candidates.

Page | 35
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Jeffrey A. Mello “Strategic Human Resource Management” Thomson –South-Western

Publication-
2. Tanuja Agarwala “Strategic Human Resource Management” Oxford Publication
3. Tiwari T.D.and Chauhan P.L. “Framework of Human Resource Management and
Industrial Relations- Shanti Prakashan, Delhi
4. Belkaoui, A.R. and Belkaoui, J.M., Human Resource Valuation: A guide to strategies and
Techniques, Greenwood Quorum Books,
5. Dale B., Total Quality and Human Resources: An Executive Guide, Oxford, Blackwell,

Note: Latest Editions of the above books may be used.

Page | 36
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

Advanced Business Statistics-1 (Descriptive
3 ELECTIVE: Group - 5
and Mathematical Statistics)
Statistics

Name of the Course : Advanced Business Statistics-1

(Descriptive and Mathematical Statistics)
Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objectives: The object of this course is to familiarize to students with various
statistical methods and tools of mathematical statistics in the commercial field.

No. of
Unit Content
Lectures
1 Investigation & Collection of Data & Presentation of Data: Planning Of 21
Statistical Investigation. Execution Of A Statistical Investigation,
Distinction Between Population And Sample. Census And Sample
Investigation, Sampling: Random (Probability) Sampling
Methods. Non Random (Non Probability) Sampling Methods, Theoretical
Basis Of Sampling. Collection of Primary Data and Secondary Data, Drafting
a Questionnaire or Schedule, Characteristics of An Ideal Questionnaire,
Illustrations of Questionnaire. Analytical Tools of Data. Classification and
Tabulation of Data. Related Examples And Problems.

2 Diagrammatic and Graphical presentation of Data: Advantages of 20

Diagrammatic Presentation and Graphical Presentation, Types of Diagrams
and Graphs, Choice of suitable Diagram. And Suitable Graphs. Typical
Problems.

3 Measures of Central Tendency or Averages & Dispersion: Various 17

Measures of Averages and Dispersion, Choice of Suitable Average and
Dispersion .Quadratic Mean. Moving Average, Progressive Average,
Composite Average. Objectives of Measuring Dispersion, Characteristics of a
Good Measure of Dispersion, Empirical Relation Among Various Measures
of Dispersions, Related Esmries And Problems

4 Moments, Skewness and Kurtosis: 17

Symmetric and Skew Sjmmetric Distributions. Difference Between Dispersion
and Skewness. Measures of Skewness: Karl Pearson's

Page | 37
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Coefficient of Skewness, Bowley's Coefficient of Skewness And Kelley's

Coefficient of Skewness, Raw Moments And Central Moments. Relation
Between Raw Moments And Central Moments Coefficients Based On
Moments { , ,Coefficients), Kurtosis and Measure of Kurtosis. Related
Examples And Problems.
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular
candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Statistical Methods – S. P. Gupta (Sultan and Chand)
2. Fundamentals of statistics – V. K. Kapoor (Sultan and Chand)
3. Testing statistical Hypothesis – Lehman E. L. (Willy Eastern)
4. Basic Statistics – B. C. Agrawal
5. Elements of Statistics – Elhance
6. Applied statistics – S. C. Gupta and V. K. Kapoor
7. Fundamentals of Mathematical Statistics: S.C.Guptaand V.K.Kapoor
8. Business Statistics: Bharat Jhunjhanuwala
9. Comprehensive Statistical Methods: P.N.Arora, Summit, Arora, S. Arora
10. Business Statistics: R.S.Bhardwaj
11. Statistical Analysis (In Gujarati C.Jamnadas Co.): Dr.J.H.Patel

Note: Latest Editions of the above books may be used.

Page | 38
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE: Group - 5 Advanced Business Statistics-2

4
Statistics (Probability and Probability Distributions)

Name of the Course : Advanced Business Statistics-2

(Probability and Probability Distributions)
Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objectives: The object of this course is to familiarize to students with various
statistical methods and tools of mathematical statistics in the commercial field.
No. of
Unit Content
Lectures
1 Multiple Correlation, Partial Correlation And Multiple Regressions 21
(For Tri-variate Data):
Concept Of Linear Correlation And Regression, Partial Correlation
Coefficient And Multiple Correlation Coefficients In Three Variables. Utility
Of Partial Correlation Analysis And Multiple Correlation Coefficients.
Multiple Regression Equations. Properties Of Residuals And Variance Of
Residuals. Related Examples And Problems.

2 Probability Theory & Random Variable And Mathematical Expectation: 20

Probability And Its Use In Management Science, Definitions Of Probability,
Probability And Inference, A Probabilistic Model For An Experiment, Rules
Of Probability (Without Proof),Calculating Probability Of An Event: Sample
Point Method, Event Composition Method, Bayesian Approach And Selective
Probabilities, Baye's Theorem And Its Applications. Related Examples And
Problems.
Definition Of Random Variable, Types Of Random Variable, Probability
Distribution Of Discrete Random Variable, Mathematical Expectation Or
Expected Value. Theorems On Mathematical Expectation (With Proof)-
Variance. Covariance, Joint Probability Discrete Distributions. Theorem On
Variance Of A Random Variable, Mean And Variance Of A Linear
Combination. Mean And Variance Of A Discrete Probability Distribution.
Related Examples And Problems.

3 Discrete Probability Distributions: 17

Bernoulli, Binomial, Poisson, Geometric, Negative Binomial, Hyper
Geometric Distributions Along With Their Properties And Derivations Of
Mean And Variance. M.G.F. And Their Applications. Related Examples And
Problems.

Page | 39
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 Continuous Probability Distributions: 17

Normal, Uniform, Exponential, Gamma, Beta-1 And Beta-2, Weibull
Distribution (Without Proof) Two Variate Normal Distribution Along With
Their Properties, M.G.F. And Their Applications. Related Examples
And Problems
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a
question paper while setting the University examination question paper for regular
candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular 70
Students
Suggested Readings and Reference Books:
1. Introduction to Probability and Mathematical Statistics: Rohatagi
2. Introductory Probability and Statistical Applications: Meyer P.L
3. Introduction to Probability Theory and Statistical Inference: Harold Larsen
4. Introduction to Probability and Applications: Feller.W.
5. Statistical Methods – S. P. Gupta (Sultan and Chand)
6. Fundamentals of statistics – V. K. Kapoor (Sultan and Chand)
7. Testing statistical Hypothesis – Lehman E. L. (Willy Eastern)
8. Basic Statistics – B. C. Agrawal
9. Elements of Statistics – Elhance
10. Applied statistics – S. C. Gupta and V. K. Kapoor
11. Fundamentals of Mathematical Statistics: S.C.Gupta and V.K.Kapoor
12. Business Statistical: R.S.Bhardwaj
13. Mathematical Statistics with Applications: Wackerly, Mendenhail and Schaffer

Note: Latest Editions of the above books may be used.

Page | 40
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 3

ELECTIVE: Group - 5 Advanced Business Statistics-3

5
Statistics (Statistical Inference)

Name of the Course : Advanced Business Statistics-3 (Statistical Inference)

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objectives: The object of this course is to familiarize to students with various statistical methods
and tools of mathematical statistics in the commercial field.
No. of
Unit Content
Lectures
1 Theory of Estimation – 1: 21
Definition Of Statistic Or Estimator, Characteristics of Estimators, Types Of
Estimation, Computation Of Confidence Limits For A Population Parameter ,
Internal Estimation For Large Samples , Methods Of Estimation : Maximum
Likelihood Estimators And Its Properties (Without Proof), Method Of
Maximum, Likelihood, Method Of Moments, Method Of Chi-Square And
Cramer- Rao Inequality , Related Examples
And Problems.
2 Theory of Estimation – 2: 20
Sampling Distributions: Three Basic Sampling Distributions (Chi- Square
Distribution, t- Distribution, F- Distribution) With Properties.( No
Derivation) Determination Of Sample Size. Related Examples And
Problems
3 Tests of Significance-1: 17
Procedure for Testing A Hypothesis, Types of Errors, Level of Significance,
Degree's of Freedom, One Tailed and Two Tailed Test, Significance Tests In
Attributes and Variables (For Large Samples Test). Small Sample Tests
(Exact Sample Tests), Uses of - test (Chi-Square), t-test and F-test,
Fisher's Z-Transformation and Its Applications.
Related Examples and Problems.
4 Tests of Significance-2: 17
Non- Parametric Tests of Hypothesis: Introduction, Comparison of
Parametric and Non-Parametric Tests, Run Test for Randomness,
Kolmogrov- Smirnov test of Goodness of Fit , Kruskal- Wallis Test,
Wilcoxon Signed Rank Tesl ,Mann Whitney Wilcoxon Test, Wilcoxon
Match Paired Signed Rank and Sum test, Spearman's Rank Correlation
Test, Kendall Test of Concordance. Related Examples and Problems.
Total Lectures 75

Page | 41
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question
paper while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Fundamentals of Mathematical Statistics : S.C.Gupta and V.K.Kapoor

2. Statistical Analysis(In Gujarati, C.Jamnadas Co.): Dr.J.H.Patel
3. Statistical Inference: Testing of Hypothesis: Manoj Kumar Srivatav
4. Statistical Inference: Rohatgi V.
5. Non Parametric Methods for Quantitative Analysis: Gibbons J.D.
6. Probability and Statistical Inference: Hogg & Trains.
7. Introduction to Mathematical Statistics: Hogg & Craig.
8. Statistical Methods – S. P. Gupta (Sultan and Chand)
9. Fundamentals of statistics – V. K. Kapoor (Sultan and Chand)
10. Testing statistical Hypothesis – Lehman E. L. (Willy Eastern)
11. Basic Statistics – B. C. Agrawal
12. Elements of Statistics – Elhance
13. Applied statistics – S. C. Gupta and V. K. Kapoor
14. Business Statistical: R.S.Bhardwaj
15. Mathematical Statistics with Applications: Wackerly, Mendenhail and Schaffer
Note: Latest Editions of the above books may be used.

Page | 42
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.Com. Semester-4 (Effective June- 2024)

Sr Course
Subject/Course Structure Credit
no Type Who can teach
Semester-3
Commerce, Accountancy,
1 Core Organizational Behavior 5 Management, Statistics,
Mathematics
Advanced Corporate
2 Core 5 Accountancy, Commerce
Accounting
Elective Course (Any one Group)
Group – 1 Accountancy
Elective Advanced Cost & Accountancy, Commerce,
3 5
1 Management Accounting Management,
Elective Accounting for Working Capital Accountancy, Commerce,
4 5
2 Decisions Management,
International Accounting
5 Elective Accountancy, Commerce,
(OR) 5
3 Management,
Research Report
Group – 2 Banking & Finance
Elective Commerce, Management,
3 Risk Management in Banks 5
1 Accountancy
Elective Commerce, Management,
4 Bank Credit 5
2 Accountancy
Financial Planning
Elective Commerce, Management,
5 (OR) 5
3 Accountancy
Research Report
Group – 3 Marketing
Elective Commerce, Management,
3 International Marketing 5
1 Economics
Elective
4 Consumer Behavior 5 Commerce, Management
2
Marketing Research
5 Elective 5 Commerce, Management
(OR)
3
Research Report
Group – 4 Human Resource (HR)
Elective Management of Industrial Commerce, Accountancy,
3 5
1 Relations – II Management
Human Resource Information
Elective Commerce, Accountancy,
4 System 5
2 Management

Elective Human Resource Commerce, Accountancy,

5 5
3 Development Management
Page | 43
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

(OR)
Research Report

Group – 5 Statistics
Elective Advanced Business Statistics Statistics, Commerce,
5
1 –4 Accountancy
Elective Advanced Business Statistics Statistics, Commerce,
4 5
2 –5 Accountancy
Advanced Business Statistics
5 Elective –6 5 Statistics, Commerce,
3 (OR) Accountancy
Research Report

Page | 44
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester –4

Evaluation Scheme and Marks Distribution of Commerce Papers

for Regular Students Only WITH EFFECTIVE FROM: JUNE-
2024 FOR SEMESTER-4

INTERNAL ASSESSMENT [30 Marks]

No. Particulars Marks
1 Assignments, MCQ, Seminar and presentation 30
EXTERNAL (UNIVERSITY) ASSESSMENT [70
Marks]
Que. No. Particulars Marks
1 OR 1 QUESTION (From Unit 1) 20
2 OR 2 QUESTION (From Unit 2) 20
3 OR 3 QUESTION (From Unit 3) 15
4 OR 4 QUESTION (From Unit 4) 15
70
Total Marks 100

Page | 45
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. (CBCS) SEM – 4 New Course-Titles For

Regular Students
Effective From: JUNE – 2024

Core 1 Organizational Behaviour

Core 2 Advanced corporate accounting
Group – 1 Accountancy:
1. Advanced Cost & Management Accounting
2. Accounting for Working Capital Decisions
3. International Accounting
(OR) Research report
Group – 2 Banking and Finance:
Elective:
1. Risk Management in Banks
[Select any
ONE 2. Bank Credit
Group 3. Financial Planning
from the (OR) Research report
given
Group-1
Group – 3 Marketing:
to
Group -5] 1. International Marketing
2. Consumer Behaviour
3. Marketing Research
(OR) Research Report
Group – 4 Human Resources [HR]:
1. Management of Industrial Relations – II
2. Human Resource Information System
3. Human Resource Development
(OR) Research Report
Group – 5 1. Advanced Business Statistics – 4
2. Advanced Business Statistics – 5
3. Advanced Business Statistics – 6
(OR) Research Report

Page | 46
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

1 Core Organizational Behavior

Name of the Course : Organizational Behavior

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: The objective of the course is to enable students to understand basics of

organizational behaviour and its application to improve organizational effectiveness across
cultures of corporate world. The course will also help them to realize organizational diversities and
make them capable of realizing the competitiveness for firms.

No. of
Unit Content
Lectures
1 Introduction to Organization Behaviour: 21
Concept and Nature of Organizational Behavior (OB); Human Nature and Type
Man at Work; Role (or Significance) of OB for Performance Improvement;
Contributing Disciplines to OB; Stages/Phases of Development of OB; Major
Challenges for OB; Concept of Organization Climate and Culture,
International OB: Concept and Key Issues; Limitations of OB.

2 Understanding Individual Behavior 20

Concept of individual behaviour; Dynamics (Forces/Components) of
Individual Behaviour; Perception: Concept and Characteristics, Perceptual
Process, Concept and Factors of Perceptual Selectivity; Learning: Concept,
Characteristics, and Principles, Attitudes: Concept and Characteristics,
Factors, and Measures of Changing Attitudes; Values: Concepts, Types and
Significance; Emotions: Concept and Types; Personality: Concept and
Characteristics, Factors, Primary Idea of Type A and Type B Personalities;
Motivation: Concept, Characteristics, Financial and Non-financial Motives;
Motivation Theories: Adam’s Equity Theory and Vroom’s Expectancy Theory.

3 Understanding Group Behaviour 17

Dynamics of Group: Concept of Group, Need/Reasons for Group Formation,
Difference between Formal and Informal Group Formation Process; Concept
of Team and Types of Teams; Leadership: Concept, Significance, Situation
and Leadership Effectiveness, Fielder’s Contingency Theory, Path-goal
Theory, Transformational and Charismatic Leadership (Concept and
Characteristics of Charismatic and Transformational Leaders), Qualities of
Successful Business Leaders; Power and Politics: Concept of Power, Power
Bases, Power Tactics, Concept and Brief Outline of strategies of Organisational
Politics; Transactional Analysis (Concept and Type of Transactions) and Johari
Window.

Page | 47
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 New Realities in the Field of Organizational Behaviour 17

Positive Organizational Behaviour: Concept of Positive Organizational
Behaviour (POB) and Brief Idea of Major Components (including Optimism,
Hope, Happiness, Self-efficacy, Emotional Intelligence, and Resiliency; Job
Satisfaction: Concept, Factors, and Organizational Efforts; Stress
Management: Concept, Causes, and Strategies for Reducing Employee Stress
Level; Conflict Management: Concept, Causes, Conflict Resolution
Strategies, and Concept of Optimum Level Conflict (with Diagram); Quality
of Work Life (QWL): Concept and Elements (or Constituents) of Quality of
Work Life; Employee Empowerment: Concept and Ways of
Employee Empowerment.
Total Lectures 75
Note: Word ‘concept’ used in the syllabus indicates meaning or definitions of the topics or
subtopics of the syllabus.
Note: Some cases of real business world to supplement learning from the course.

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular 70
Students

Suggested Readings and References

Books:

1. Ramesh B. Rudani, Management and Organizational Behaviour, Tata McGraw-Hill

Education Private Limited, New Delhi, India.
2. Stephen P. Robbins, Timothy A. Judge, and Neharika Vohra, Organizational Behaviour,
Pearson, New Delhi, India.
3. John W Newstrom Organisational Behaviour, Tata McGraw-Hill Education Private Limited,
New Delhi, India.
4. Fred E. Luthans, Organisational Behaviour, McGraw-Hill, New York, International
Edition.Sekaran, Uma, Organizational Behaviour: Text and Cases, Tata McGraw-Hill Pub. Co.
Ltd.

Page | 48
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

5. Aswathappa, K., Organization Behaviour, Himalaya Publishing House, New Delhi.Singh, K.,
Organizational Behaviour: Text and Cases, Pearson.Pareek, U. and Khanna, S., Understanding
Organizational Behaviour, Oxford University Press.
6. Newstorm, John W., Organizational Behaviour: Human Behaviour at work, Tata McGraw- Hill
Pub. Co., Ltd; New Delhi
7. Hersey, Paul, Dewey E. Johnson, and Kenneth H. Blanchard, Management of Organizational
Behaviour, Prentice-Hall of India, New Delhi.
8. Terrance R. Motchell, People in Organization An Introduction to Organizational Behaviour,
McGraw-Hill, New York

Note: Latest Editions of the above books may be used.

Online Source:
1. Https: https://www.rameshrdudani.com
2. Relevant websites, portals, and Web Pages

Page | 49
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

2 Core Advanced Corporate Accounting

Name of the Course : Advanced Corporate Accounting

Course credit : 05
Teaching Hours : 75 (Hours)
Total marks : 100

Objectives: This course helps to students in strengthening the knowledge regarding the advanced
practice of preparing and presenting different kinds of corporate accounting and reporting in an
analytical way with the accounting concepts-standards, tools and techniques.

No. of
Unit Content
Lectures
1 Final Accounts of Companies: 21
Introduction-Meaning and Need-Related Accounting Standards-Legal
Provisions for Final Accounts as per Companies Act-Schedules of Financial
Statements. Managerial Remuneration: Introductions and Legal Provisions
for as per Companies Act. -Advanced level practical
questions of, (1) Final Accounts and (2) Managerial Remuneration
2 Consolidated Financial Statements: 20
Introduction, Meaning & Need -Definition of Parent (or holding) & Subsidiary
Companies - Advantages and disadvantages of Holding Companies -
Consolidated Financial Statement as per AS 21 and Companies Act-2013:
covering points of: 1. Minority Interest 2. Cost of Control (Goodwill or Capital
Reserve 3.Capital and Revenue Profit 4. Controlling interest acquired during
the year 5.Treatment of preference shares of subsidiary 6. Mutual owing 7.
Bonus shares 8. Change in value of Fixed assets 8. Inter company Holding and
Cross Holding and 9. Consolidation of financial statements. Practical
Questions of one subsidiary co.; and more than one subsidiary
companies(Vertical Consolidation Balance sheet)
3 Earning Per Share(EPS): 17

➢ Introduction and Meaning

➢ Earnings per share (EPS) As per Indian Accounting Standards-20
-Traditional EPS
-Basic EPS
-Diluted EPS
Practical Questions to calculated all sorts of EPS

Page | 50
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 Emerging new concepts of Corporate Reporting: 17

[A] Human Resource Accounting-[HRA] and Reporting: Introduction-
meaning- Cost and expenses’ of human resources- Aims and objectives-
Importance-benefits and limitations of HRA- HR evaluation Methods and
Models- HR evaluation Reporting- Indian Scene
[B] Environmental Accounting-Reporting and Audit: Introduction to
Environment-Environmental Acts in India-Meaning- Basics- Evaluation of
natural resources- Purposes-needs- benefits and limitations- Global scenario-
Indian scenario- Environmental Audit
[C] Brief concepts of Interim Financial Reporting and XBRL
Reporting
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. Particulars Marks
No.
1 PRACTICAL QUE - 1 (From Unit 1) (OR) 20
PRACTICAL QUE - 1 (From Unit 1)
2 PRACTICAL QUE - 2 (From Unit 2) (OR) 20
PRACTICAL QUE - 2 (From Unit 2)
3 PRACTICAL QUE - 3 (From Unit 3) (OR) 15
PRACTICAL QUE - 3 (From Unit 3)
4 THEORATICAL QUE- 4 (From Unit 4) (OR) 15
THEORATICAL QUE- 4 (From Unit 4)
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. R. L. Gupta & M. Radhaswamy; Company Accounts: (Sultan Chand & Sons-New Delhi)
2. R.S.N. Pillai, Bhagawathi, S.Uma; Practical Accounting: (S. Chand & Co. New Delhi)
3. S. Daver; Accounting Standards: (Taxmann Allied Services,(P) Ltd; New Delhi )
4. S. N. Maheshwari; Corporate Accounting: (Vikas Pulishing house Pvt. Ltd. New Delhi)
5. S.P. Jain &K. L. Narang; Company Accounts: (Kalyani Publishers, New Delhi)
6. Sanjeev Singhal; Accounting Standards: (Bharat Law House Pvt. Ltd; New Delhi)
7. Shukla M.C. & T.S.Grawal; Advanced Accountancy: (Sultan Chand &sons, New Delhi)
8. Gupta and Gupta; Principles and Practice of Accounting, (Sultan Chand & Sons, Delhi)
9. Ashok Sehagal -Deepak Sehagal; Ad. Accounting -Taxmann Allied Services, Ltd; N. Delhi
10. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text & Cases.
McGraw-Hill Ed.

Page | 51
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

11.Charles T. Horngren & Donna Philbrick, Introduction to Financial Accounting, Pearson Education.
12.Porwal, Misras; Inflation Accounting in Development Economy.
13.Rajan Prachre; Inflation and Accounting Theory
14.Amitabha Mukherjee and Mohammed Hanif; Modern Accounting
15.Arora, M.N. , Management Accounting: Vikas Publishing House, New Delhi.
16.Singh S. K. & Gupta Lovleen, Management Accounting: Theory & Practice Pinnacle Pub.
Note: Latest edition of the reference books should be used.

Page | 52
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

ELECTIVE: Group- 1
3 Advanced Cost & Management Accounting
ACCOUNTANCY

Name of the Course : Advanced Cost & Management Accounting

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: The objective of this course is acquainting students to strengthen the knowledge and
advanced practice of different kinds of managerial decision accounting concepts and control
mechanism with analytical use of different methods, tools and techniques.

No. of
Unit Content
Lectures
1 Responsibility Accounting with Control Reports: Introduction-Meaning- 21
Definition-Basic Principles and Process- Responsibility Reporting-
Prerequisites of Responsibility Accounting- Reporting to Management &
Control Reports -
Responsibility Centers- [Expenses Centers, Revenue centers, Profit Centers,
Investment Centers]- Advantages & Disadvantages of Responsibility
Accounting - Practical Questions

2 Process Costing: 20
Introduction and Meaning-Definition of Equivalent production- Complete
units and Incomplete units- Practical questions based on work in progress.
Meaning of Joint Product and By product- Joint product v/s by- Product
Objectives for allocation of joint cost, Methods of accounting for Joint
Product & By Product - Advanced Level Practical Questions

3 Product Pricing: 17
Introduction and Meaning-Factors affecting Pricing decisions- Role of costs
in pricing. Different Methods of Pricing: 1. Full Cost Plus 2. Marginal Cost
Plus 3. Differential Cost Plus 4.Opportunity Cost Based Pricing 5.
Conversion Cost Based Pricing 6. Current Market Price 7. Return on
Investment Pricing 8. Short Run V/s Long Run Pricing Decision 9. Target
Costing 10. Life Cycle Product Costing and Pricing
11. Economic Approach to Pricing 12. Consumer Oriented Pricing
13.Controlled Pricing -Practical Questions

Page | 53
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 EMERGING ISSUES: 17
[A] Cost Management: Introduction-Meaning-Definition- Objectives
and Importance-Four pillars of cost management-Logical Postulates of cost
management
[B] Management Audit: Introduction- Meaning- Definition- Objectives
and Importance- Areas - Scope -Difference between financial audit and
management audit- Difference of between cost audit and management audit-
Benefits and limitations of management audit
[C] Productivity Accounting and Audit: Introduction-Meaning-
Definition- Objectives and Importance- Productivity measuring ratios-
Affecting factors- Productivity and profitability -Materials, Labours,
Overheads and Total Productivity- Productivity and Value Added
concept- Corrective Actions- Productivity Audit
Total Lectures 75

Important Instructions for paper setter: – Paper setter has to Set University examination question
paper for regular candidates as per the following instruction of structure of a question paper.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. Particulars Marks
No.
1 PRACTICAL QUE - 1 (From Unit 1) (OR) 20
PRACTICAL QUE - 1 (From Unit 1)
2 PRACTICAL QUE - 2 (From Unit 2) (OR) 20
PRACTICAL QUE - 2 (From Unit 2)
3 PRACTICAL QUE - 3 (From Unit 3) (OR) 15
PRACTICAL QUE - 3 (From Unit 3)
4 QUESTION - 4 (From Unit 4) (OR) 15
QUESTION - 4 (From Unit 4)
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Introduction to Management Accounting: Charles T. Horngren, Gary L. Sundem, Dave
Burgstahler, Jeff O. Schatzberg, Pearson Education.
2. Management Accounting: Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S.
Mark Young. Dorling Kindersley (India) Pvt. Ltd
3. Management Accounting: Singh, Surender, Scholar Tech Press, New Delhi.
4. Managerial Accounting: Garrison H., Ray and Eric W. Noreen McGraw Hill
5. Management Accounting: Goel, Rajiv, International Book House,
6. Management Accounting: Arora, M.N. Vikas Publishing House, New Delhi.
7. Management Accounting: Maheshwari S.N. & S.N. Mittal, Mahavir Book Depot, Delhi.
8. Management Accounting: Theory & Practice Singh S. K. & Gupta Lovleen Pinnacle Pub.
9. Principles of Management Accounting: Manmohan S. N. Goyal

Page | 54
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

10. Management Accounting: Moore, Carl L, Jaediche Robert K.

11. Management Accounting: Hingorani
12. Management Accounting: N. P. Shrinivasan
13. Management Accounting: Khan and Jain
14. Advanced Management Accounting: Ravi M. Kishore
15. Cost Accounting A Managerial Emphasis: Horngren, Foster, Datar

Note: Latest edition of the reference books should be used.

Page | 55
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024
M.COM. [CBCS] Semester – 4

ELECTIVE: Group -
4 Accounting for Working Capital Decisions
1
ACCOUNTANCY

Name of the Course : Accounting for Working Capital Decisions

Course credit : 05
Teaching Hours : 75 (Hours)
Total marks : 100

Objectives: The objective of this course is acquainting students to develop a detailed understanding
of various tax planning management tools of corporate taxation and also to impart knowledge
regarding the provisions of the direct taxes and their applications for the purpose of decision
making.

No. of
Unit Content
Lectures
1 Working Capital Planning and Management: Introduction, 21
Meaning, Operating Cycle-Factors Affecting Working Capital
Requirement-Estimation and Calculation of Working
Capital- Practical Questions

2 Management of Cash: 20

Introduction-Meaning-Objectives-Importance- Affecting factors –

Techniques of Cash Management, Cash budget as cash planning
tools- Practical Questions

3 Receivable Management: 17
Introduction-Meaning-Objectives-Credit Evaluation-Credit Control-
Importance-Factoring and Receivable Management- Practical Questions

4 Inventory Management: 17

Introduction-Meaning-Objectives-Types of Inventory-Importance-
Affecting factors- Techniques of Inventory Management - Practical
Questions

Total Lectures 75

Page | 56
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: – Paper setter has to Set University examination question
paper for regular and external candidates as per the following instruction of structure of a question
paper.

UNIVERSITY
EXAMINATION
Sr. Particulars Marks
No.
1 PRACTICAL QUE – 1 (From Unit 1) (OR) 20
PRACTICAL QUE - 1 (From Unit 1)
2 PRACTICAL QUE – 2 (From Unit 2) (OR) 20
PRACTICAL QUE - 2 (From Unit 2)
3 PRACTICAL QUE – 3 (From Unit 3) (OR) 15
PRACTICAL QUE - 3 (From Unit 3)
4 PRACTICAL QUE - 4 (From Unit 4) (OR) 15
PRACTICAL QUE - 4 (From Unit 4)
Total Marks 70

Suggested Readings and Reference Books:

1. Direct Taxes Law & Practice By Dr. Vinod Singhania & Dr. Kapil Singhania ( Taxman )
2. Direct Tax Laws By Shri T. N. Manoharan ( Snow White )
3. Professional Approach to Direct Taxes Law & Practice By Dr. Girish Ahuja & Dr. Ravi Gupta
(Bharat )
4. Kanga & Palkhiwala: Law and Practice of Income Tax in India.
5. Novel Ideas on Tax Planning By M.R. Varma, Avdhesh Oza, Manoj Gupta & Nisha Bhandari
(Tax Publishers)
6. Practical Tax and Investment Planning By Mukesh M. Patel & Jigar M. Patel (Taxman)
7. Direct Taxes Planning & Management by Dr. Vinod K. Singhania, Kapil Singhania and
Monica Singhani
Note: Latest edition of the reference books should be used.

Page | 57
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

International Accounting (OR) Research report*

5 ELECTIVE: Group
[NOTE* : A Research Report Must prepare and submit
-1
instead of this paper as per student’s selection ]
ACCOUNTACY

Name of the Course : International Accounting

Course credit : 05
Teaching Hours : 75 (Hours)
Total marks : 100

Objectives: The objective of this course is acquainting students to develop some conceptual
knowledge and Understanding of International accounting issues. In addition, this course makes
students capable of tackling issues in prevailing regulatory environments.
No. of
Unit Content
Lectures
1 International Dimensions of Accounting: 21
Introduction-Meaning- Accounting principles-postulates and conventions -
GAAP - Multi-National Corporations -Accounting Profession- Meaning of
Accounting standard- International Accounting Standard and International
Financial Reporting Standards (IFRS) - International Standards Board -
International and Regional Efforts in Standard Setting and process -
Advantages - supporting and deterring forces. Indian Accounting Standards :
[Meaning – Need-Utility-ASB- List
of Indian & International Accounting Standards and Ind. AS- Evaluation ]
2 Transfer Pricing: 20
Introduction- Meaning -Pre-requisites and Procedure-Cost centre, Profit
centre, Investment centre-Guiding Principles in fixing transfer prices- Benefit
and limitations of Transfer Pricing - Transfer Pricing Methods:
[A] Cost based Method: 1. Full Cost Pricing 2. Standard Cost Method
3.Marginal cost Method [B] Market based Transfer Pricing: 1. Negotiated
Pricing Method 2. Dual Transfer Pricing 3. Arbitrary Transfer pricing -
Practical Questions
3 Foreign and Wholesale Branch Accounts : 17
Introduction- Meaning - Difference between Domestic Branch and Foreign
Branch- Foreign Branch management and Accounting- Treatment of
Conversion differences- Indian Accounting Standard-11: “Accounting for the
effects of change in Foreign exchange rates”.
-Wholesale Branch Method: Meaning- management and accounting points.
Theoretical and Practical Questions covering above situations

Page | 58
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 FOREX Accounting :[Accounting For Foreign Exchange Rate] 17

Introduction- Meaning -Objectives and Importance -Related
Terminology as per FEMA -Foreign Exchange Transaction and Exposure
Accounting for Exchange rate Fluctuation -Accounting Methods of Foreign
Currency Transactions Conversion-Indian Accounting Standard No.11. -
Currency and Code of Different Countries Theoretical and
Practical Questions
Total Lectures 75

Important Instructions for paper setter: – Paper setter has to Set University examination question
paper for regular candidates as per the following instruction of structure of a question paper.
UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 PRACTICAL/ THEORATICAL QUE - 1 (From Unit 2) 20
(OR) PRACTICAL/ THEORATICAL QUE - 1 (From Unit 2)
2 PRACTICAL/ THEORATICAL QUE - 2 (From Unit 3) 20
(OR) PRACTICAL/ THEORATICAL QUE - 2 (From Unit 3)
3 PRACTICAL/ THEORATICAL QUE - 3 (From Unit 4)
(OR) PRACTICAL/ THEORATICAL QUE - 3 (From Unit 4) 15
4 THEORATICAL QUE - 4 (From Unit 1)
(OR) THEORATICAL QUE - 4 (From Unit 1) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Radebaugh L. H. & S.J. Gray, International Accounting, & Multinational Enterprises, John
Wiley & Sons.
2. Gray, S.J. International Accounting & Transnational Decisions, Butterworth, London, U.K.
3. Holzer H. Peter, International Accounting, Horper and Row Publishers, New York.
4. Frederick D.S. Choi and Gary K. Meek, International Accounting, Pearson Education.
5. Shirin Rathore, International Accounting, Prentice Hall of India.
6. Shahrokh M. Saudagaran, International Accounting – As User Perspective, South-Western-
Thomas-Learning, Taxmann India
7. Hooper P. and Lio L. M.; Foreign Currency Accounting [ A Review and Critique of major
empirical studies International Journal of Accounting ]
8. S. Daver; Accounting Standards: (Taxmann Allied Services,(P) Ltd; New Delhi )
9. S. N. Maheshwari; Corporate Accounting: (Vikas Pulishing house Pvt. Ltd. New Delhi)
10. Sanjeev Singhal; Accounting Standards: (Bharat Law House Pvt. Ltd; New Delhi)
11. Shukla M.C. & T.S.Grawal; Advanced Accountancy: (Sultan Chand &sons, New Delhi)
12. Gupta and Gupta; Principles and Practice of Accounting, (Sultan Chand & Sons, Delhi)
13. Ashok Sehagal Deepak Sehagal; Advanced Accounting (Taxmann Allied Services, Pvt. Ltd;
Page | 59
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

N.Delhi
14. Ravi M. Kishore ; Advanced Management Accounting
15. Horngren, Foster, Datar: Cost Accounting A Managerial Emphasis
16. Moore, Carl L, Jaediche Robert K ; Management Accounting
17. Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young. Management
Accounting: Dorling Kindersley (India) Pvt. Ltd.
18. Avadhani, V.A: International Finance, Theory and Practice; Himalaya Publishing Co. New
Delhi.
19. Buckley, Adrian: Multinational Finance, Prentice Hall of India, New Delhi
20. Maurice, Levi: International Finance, McGraw Hill, Int. Ed. New York.

Note: Latest edition of the reference books should be used.

Page | 60
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

ELECTIVE: Group-2
3 Risk Management in Banks
BANKING & FINANCE

Name of the Course : Risk Management in Banks

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: The objective of this course is to provide in depth knowledge about the Risk management in
financial matters and develop hedging skill among the students.

No. of
Unit Content
Lectures
1 Introduction: 19
Banking Regulation Act-1949. CIBIL, Fair practices Code and Banking Codes
and Standards Board of India (BCSBI),– Concept of ALM for Banks. BIS –
Basel Committee – Basel I, II and III norms, Managing Liquidity (CRR and
SLR)
2 Credit and Operational Risk: 20
Credit risk- Definition, RBI guidelines for Credit risk management, - Risk
rating and risk pricing - Methods for estimating capital requirements - Credit
risk - standardized approach and advanced approach - Credit rating /scoring, -
Internal Capital Adequacy Assessment Process
(ICAAP) - Structured products. Operational Risk: Definition - RBI guidelines
for Operational risk - Types of operational risk - Causes for operational risk -
Sound Principles of Operational Risk Management (SPOR) - Identification,
measurement, control / mitigation of operational risks; Capital allocation for
operational risk, Computation of
capital charge for operational risk.
3 Market Risk and Risk Measurement: 18
Market risk: Definition - Liquidity risk - Interest rate risk - foreign exchange
risk, Price risk (Equity) - Commodity risk - Treatment of market risk under
Basel- Standardized duration method- Internal measurement approach – VaR,
. Risk Measurement, Control and Risk management: Risk Calculation - Risk
exposure Prudential norms – Income Recognition and Asset Classification
(IRAC) norms - Capital adequacy norms - Hedging – Forwards – Futures –
Options Arbitrage
opportunities

Page | 61
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 NPAs and Recovery: 18

Non-performing assets, Provisioning norms, Recall & Recovery of Retail
loans, Defaults and Rescheduling, Recovery process, SARFAESI Act,
Securitization of Assets, Debt Recovery Tribunals, National Company
Law Tribunal and Prompt Corrective Action,
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Foundations of Banking Risk: An Overview of Banking, Banking Risks, and Risk Based
Banking Regulation by GARP (Global Association of Risk Professionals).
2. Moorad Choudhry, Bank Asset and Liability Management: Strategy, Trading, Analysis,
Wiley Publishing.
3. John C. Hull, Risk Management and Financial Institutions , Pearson, 2009
4. Indian Institute Of Banking, Amp, Finance(IIBF), Risk Management , Macmillan Publishers
India, 2010
5. Risk Measurement Models to Capital Allocation Policies, Wiley, IIBF Material.
6. Practical Banking Advances by H L Bedi& V. V Hardikar, Sultan Chand & Sons
7. Bank Credit management by G Vijay Raghavan, Published by Himalaya Publication.
8. Financial Analysis for Bank lending in Liberalized Economy by S P Singh& S Singh,
Himalaya Publishing House
9. Bank Credit; emerging trends Edited by Katuri Nageswararao published by ICFAI
10. Retail Banking – Indian Institute of Banking and Finance – Macmillan

Note: Latest Editions of the above books may be used.

Page | 62
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

ELECTIVE: Group-2
4 Bank Credit
BANKING & FINANCE

Name of the Course : Bank Credit

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objectives: To provide comprehensive knowledge of the tools and techniques of Portfolio
Management and develop a clear understanding of the practical implications of financial theory for
investment success.

No. of
Unit Content
Lectures
1 Introduction Bank Credit: 19
Principles of sound lending, various types of credit facilities provided by banks
– Loans, Overdraft, Cash Credit, Bills Purchase Bill Discount. Types of
securities, attributes of a good security and methods of creating charge over
securities. Bank documentations in respect of various types of
borrowers and securities
2 Rural Credit: 20
Theories and approaches to rural banking and credit; Structure and
characteristics of rural economy of India. Role of credit in agriculture and rural
development, Social Banking and priority sector advances, Role of informal
agencies in rural credit. Innovative approaches and schemes like Lead Bank
Scheme and Service Area Approach, Farmers Clubs and
Kissan Credit Card.
3 Micro finance and other terms: 18
Priority Sector Lending –– Investment in SLR, Principles of Micro Finance.
Role of micro finance in poverty alleviation; Role of Group method in micro
finance, SHGs, Repo Rate, Bank Rate, Reverse Repo Rate, MSFR, MCLR,
Small Finance Banks Payment Banks, Third Party
distribution in Retail Banking, Private Banking, KYC norms.
4 Fund transfer channels: 18
Remittance of funds: Bank draft, Traveller’s Cheque. Cheque Truncation
System (CTS) clearing system, RTGS, NEFT, IMPS, UPT, Currency chest and
its working. Safe custody and safe deposit vaults. Credit cards and Debit Cards,
other cards, E-banking

Total Lectures 75

Page | 63
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Practical Banking Advances by H L Bedi & V. V Hardikar, Sultan Chand & Sons
2. Bank Credit management by G Vijay Raghavan, Published by Himalaya Publication.
3. Financial Analysis for Bank lending in Liberalized Economy by S P Singh& S Singh,
Himalaya Publishing House
4. Bank Credit; emerging trends Edited by Katuri Nageswararao published by ICFAI
5. Retail Banking – Indian Institute of Banking and Finance – Macmillan
6. Rural Banking by Indian Institute of Banking & Finance. Published by Macmillan
7. Agriculture and Rural Banking in India by S.S. M. Desai. Published by Himalaya pub.
8. Banking Theory and Practices: Gordon and Natrajan
9. Banking Law and Practice – P. N. Varshney

Note: Latest Editions of the above books may be used.

Page | 64
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

Financial Planning (OR) Research report*

ELECTIVE: Group-2
5 [NOTE* : A Research Report Must prepare and submit
BANKING & FINANCE
instead of this paper as per student’s selection ]

Name of the Course : Financial Planning (OR) Research Report*

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objective: The objective of this course is to acquaint the students with essentials of finance so that
they have requisite knowledge, skills and confidence to take charge of their financial future. Further,
this paper intends to foster critical thinking skills for personal financial planning and handling
financial market constraints.

No. of
Unit Content
Lectures
1 Introduction to Financial Planning: 19
Globally accepted six steps financial planning process; General principles of
cash flow planning, budgeting, legal aspects of financial planning. Overview of
risk management: investments, insurance, retirement solutions, tax and estate
planning.
2 Investment Environment: 20
Types of investment options available to an individual investor - bonds, equity
shares, mutual funds, fixed deposits, PPF, financial derivatives, commodity
derivatives, gold and bullion, ETFs, REITs, real estate etc. Objectives and
rewards of investing. Investment constraints (tax considerations, unique needs
etc.). Impact of inflation and indexation. Sources of financial information.
Understanding mutual funds (Schemes, NAV calculation, load structure,
Systematic Investment Plans, Systematic
withdrawal plan etc.)
3 Return-Risk Assessment: 18
Risk aversion and risk profiling. Concept, types and calculation of returns.
Assessment of risks in various financial instruments. Power of compounding
and Time value of money. Rupee cost averaging. Concept of Portfolio and
Diversification. Basics of Portfolio risk and return (two
assets case). Tactical and strategic asset allocation.

Page | 65
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 Personal Financial Planning: 18

Personal financial planning process. Setting personal financial goals. Life cycle
approach to financial planning. Components of financial plan; developing
financial plan; Using time value concept to estimate savings. Evaluation of tax
saving instruments. Objectives of will and creating a valid will; living will and
power of attorney. Planning for life insurance
and health insurance. Primary clauses in Insurance agreement. Main
contents of healthcare insurance.
Total Lectures 75

Note: Some case studies on the above topics are required to be discussed.

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular 70
Students

Suggested Readings:

1. Madura, Jeff, Personal Finance, Pearson.

2. Kapoor, J R, Dlabay & Hughes R, Personal Finance, McGraw Hill.
3. Keown, A J, Personal Finance – Turning money into wealth, Pearson Publication.
4. Bajtelsmit, Vickie L. & Rastelli Linda G., Wiley Pathways Personal Finance, Wiley.
5. Rachel Siegel & Carol Yacht, Personal Finance, Saylor Foundation, Flat World Knowledge

Note: Latest edition of the readings may be used.

Page | 66
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

ELECTIVE: Group –
3 International Marketing
3
Marketing

Name of the Course : International Marketing

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: To familiarize the students with the concept and issues of international marketing and
enable them to be able to analyze the foreign market environment and develop international
marketing strategies for a business firm.

No. of
Unit Content
Lectures
1 Introduction: 21
Nature, importance, and scope of international marketing; International
market- orientation and involvement; International marketing management
process- an overview, International marketing information system.
International Marketing Environment:
Influence of physical, economic, socio - cultural, political and legal
Environments on international marketing decisions; Global trading
environment and developments. International Market Segmentation,
Selection and Positioning; Screening and selection of markets;
International market entry strategies – Exporting, licensing, contract
manufacturing, joint venture, setting - up of wholly owned subsidiaries
aboard.

2 International Product Planning and Pricing decisions: Major Product 20

decisions-product design, labeling, packaging, branding and product support
services; Product standardization vs. adaptation; Managing product line;
International trade product life cycle; New product development.
Pricing decisions for International Markets:
Factors affecting international price determination; International pricing
process and policies; Delivery terms and currency for export price
quotations; Transfer pricing; Pricing in the context of
counter trade.

Page | 67
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

3 International Distribution Decisions: 17

Distribution channel strategy- International distribution channels; their roles
and functions; selection and management of overseas agents; International
distribution logistics- inventory management, transportation, warehousing,
and insurance.
4 International Promotion Strategies: 17
Communications across countries-complexities and issues; Country-of- origin
effect; International promotion tools and planning; Advertising, personal
selling, publicity, and sales promotion; International public relations,
Developing international promotion campaign; Standardization vs. adaptation
issue; Planning for direct mail, sales
literature, trade fairs, and exhibitions
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Keegan, Warran J. and Mark C. Green, Global Marketing, Pearson.

2. Cateora, Phillip R.;Grahm, John L. and Prashant Salwan, International Marketing,Tata
McGraw Hill.
3. Czinkota, Michael R. and Illka A. Ronkainon, International Marketing, Cengage Learning.
4. Terpstra, Vern; Foley, James and Ravi Sarathy, International Marketing, Naper Press.
5. Jain, Subash C., International Marketing, South-Western.
6. Kotabe, Masaaki and Kristiaan Helsen, Global Marketing Management, John Wiley & Sons.
7. Onkvist, Sak and John J.Shaw, International Marketing; Analysis and Strategy, Psychology
Press.
8. Rajagopal, International Marketing, Vikas Publishing House.
Note: Latest Editions of the above books may be used.

Page | 68
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

ELECTIVE: Group –
4 Consumer Behavior
3
Marketing

Name of the Course : Consumer Behavior

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: To provide an in-depth understanding of the consumer and industrial buying processes
and their determinants as relevant for marketing decision making.

No. of
Unit Content
Lectures
1 Consumer Behaviour: 21
Importance and nature of consumer behaviour; Types of consumers and their
role; Consumer behaviour and marketing concept; Changing profile of Indian
consumers and impact of technology. Conducting consumer research –
overview of process, complexities and issues

2 Consumer Decision Making Process: 20

Buying Motives; Buying Roles; Consumer Buying Process; Levels of
Consumer Decision Making.

3 Individual differences in consumers: 17

Needs and motivation; Perception; Attitude and attitude change; Learning
and learning theories; Personality and life style analysis.

4 Socio-Cultural Determinants of consumer behaviour: Family and 17

household influence on consumer buying behaviour; Group and their
influences-WOM and opinion leaders, Social class; Culture and sub-
culture. Cross-cultural dimensions of consumer behaviour, Models of
Consumer Behaviour and Business buying behaviour

Total Lectures 75

Note: Use relevant case studies to support learning in the class.

Page | 69
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular 70
Students

Suggested Readings and Reference Books:

1. Schiffman, L.G. and L.L.Kanuk, Consumer Behaviour,Prentice Hall.

2. Engel, J.F., Roser D. Blackwell and Paul W. Miniard, Consumer Behaviour, Cengage Learning.
3. Peter, J. Paul, and Jerry C. Olson, Consumer Behaviour and Marketing Strategy, McGraw Hill.
4. Assael, H., Consumer Behaviour and Marketing Action; Cengage Learning.
5. Hawkins, Dal I., Roger J. Best and Kenneth A. Coney, Consumer Behaviour Implication for
Marketing Strategy, McGraw Hill.
6. Hawkins, Del I, Mothersbaugh, David L, Mookerjee A, Consumer Behaviour: Building
Marketing Strategy, McGraw Hill, Indian Edition.

Note: Latest Editions of the above books may be used.

Page | 70
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

Marketing Research (OR) Research report*

ELECTIVE: Group –
5 [NOTE* : A Research Report Must prepare and submit
3
Marketing instead of this paper as per student’s selection ]

Name of the Course : Marketing Research OR Research Report

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: The course aims at exposing the students to the concept, tools and techniques of
marketing research and developing their skills to be able to apply research techniques to aid
marketing decision making.

No. of
Unit Content
Lectures
1 Introduction : 21
Meaning, nature and importance of marketing research; Marketing research
and scientific method; Research reliability and validity; Problems in
conducting marketing research; Marketing Information System (MIS); Ways
of conducting marketing research; Syndicated research. Marketing Research
Process: Steps involved in conducting marketing research; Problem
identification; Determining information
needs; Developing marketing research proposal.
2 Research Design : 20
Meaning and importance; Types of research designs – explorative, descriptive
and conclusive researches; Secondary data – sources, uses and limitations;
Primary data collection methods – questioning techniques and observation
methods; Online data sources and research; Questionnaire preparation. Sample
Design and Field Work : Defining universe and sampling unit; Determining
sampling frame; Probability and non - probability sampling methods; Sample
size determination;
Field work and data collection – sampling and non-sampling errors.
3 Data Analysis and Report Preparation: 17
Data editing, coding tabulation and graphical presentation; Univariate and
multivariate data analyses techniques and their applications in marketing
research; Report preparation, presentation and follow up. Marketing Research
Applications: Consumer research – behaviour and
motivation research, attitude measurement and scaling techniques.

Page | 71
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 Product- Advertising and Marketing research in India: Marketing and 17

sales forecasting; Sales analysis. Marketing Research in India: Status,
organization and developments; Ethical issues in marketing
research.
Total Lectures 75
Important Instructions for paper setter: –
Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Harper W. Boyd, Ralph Westfall and Stanley F. Stasch, Marketing Research: Text and
Cases.
2. Malhotra, Naresh K., Marketing Research, 5th Ed., Prentice Hall of India.
3. Cooper, Donald R. and Pamela S. Schindler, Marketing Research, Tata McGraw Hill.
4. Paul E. Green, et.al., Research for Marketing Decisions, Prentice-Hall of India Pvt. Ltd,
NewDelhi.
5. Donald S. Tull and Del I. Hawkins, Marketing Research: Measurement and Methods,
Prentice- Hall of India Pvt. Ltd., New Delhi.

Note: Latest Editions of the above books may be used.

Page | 72
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

3 ELECTIVE: Group – 3 Management of Industrial Relations – II

Human resource [HR]

Name of the Course : Management of Industrial Relations – II

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objective: To help students understand the legal implications in Human Resource
Management and handle industrial relations

No. of
Unit Content
Lectures
1 Industrial Relations: 21
Meaning, Definitions, Characteristics, Factors Affecting IR, Approaches to
IR, Participation in IR, Objectives of IR and Human Relations, Dimensions of
IR

2 Industrial Disputes Act, 1947 (Bombay Industrial 20

Relations Act):

Introduction, Objectives, Definitions, Authorities under ID Act – Works

Committee, Conciliation officer, Court of Enquiry, Labor Court, Industrial
Court, National Tribunal, Arbitration, Strikes, Types of strikes, Layoffs,
Retrenchment and Provisions, Types of Unions as per BIR Act

3 Managing Employee Benefits And Welfare Services Under Act -1948: 17

Introduction-Meaning and Concept-HR Welfare-Meaning-Definition-
Aims-Objectives-Need-Importance-HR Welfare Scope and Activities Social
Security-Meaning-Objectives-Ways-Means-Affecting Factors
Social Security-Indian scene

4 Factories Act, 1948: 17

Objects, Definitions, Steps- Provisions regarding Health & Safety,

and Restriction on employment of women and Children, holidays, leave, over
time
Total Lectures 75
Note: Some cases of real business world to supplement learning from the course.

Page | 73
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Robbins, Stephen P. and Timothy A. Judge, Organizational Behaviour, Prentice -Hall, New
Delhi.
2. Robins S.P., and Mathew, M., Organisational Theory: Structure, Design and Application,
Prentice Hall of India Pvt. Ltd.
3. Luthans, Fred, Organizational Behaviour, McGraw-Hill, New York.
4. Sekaran, Uma, Organizational Behaviour: Text and Cases, Tata McGraw-Hill Publishing Co.
Ltd.
5. Aswathappa, K., Organization Behaviour, Himalaya Publishing House, New Delhi.
6. Singh, K., Organizational Behaviour: Text and Cases, Pearson.
7. Pareek, U. and Khanna, S., Understanding Organizational Behaviour, Oxford University
Press.
8. Newstorm, John W., Organizational Behaviour: Human Behaviour at work, Tata McGraw-
Hill Pub. Co. Ltd. New Delhi.
9. Hersey, Paul, Dewey E. Johnson, and Kenneth H. Blanchard, Management of Organizational
Behaviour, Prentice-Hall of India, New Delhi.
10. Terrance R. Motchell, People in Organization An Introduction to Organisational Behaviour,
McGraw-Hill, New York
Note: Latest Editions of the above books may be used

Page | 74
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

ELECTIVE: Group – 3
4 Human Resource Information System
Human resource [HR]

Name of the Course : Human Resource Information System Course

credit 05
Teaching Hours : 45 (Hours)
Total marks 100

Objectives: The Objective of this course is to sensitize students to the various facets of managing
people and to create an understanding of the various policies and practices of human resource
information system.

No. of
Unit Content
Lectures
1 Conceptual framework of HIRS: 21
Introduction -Concepts-Meaning-definition-Macro HIRS -Micro HIRS

2 Human Resource Records: 20

Introduction -Meaning-definition-Need-Nature-Scope-Approaches

3 Strategic Human Resource Management: 17

Concept of Human Resource Planning - Strategic HRP and Management.

4 HR Communication: 17
Introduction -Meaning-Definition -Means-Need-Significance -Nature and
Process-Barriers in HR Communication-Pre-Requisites’ and Golden Rules of
Good-Ideal HR Communication-HR Communication System and Strategy

Total Lectures 75

Page | 75
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Aswathappa K. Human Resource and Personnel Management Tata McGraw Hill, New Delhi,
2. Tiwari T.D. & Chauhan P.L” Emerging Issues in Human Resource Management” Shanti
Prakashan, Delhi
3. Tiwari T.D. & Chauhan P.L” Framework of Human Resource Management and Industrial
Relation” Shanti Prakashan, Delhi
4. Holloway, J.ed. Performance Measurement and Evaluation New Delhi, Sage,
5. Monappa, A. & Saiyadain M. Personnel Management 2nd ed., New Delhi, Tata McGraw-Hill,
6. Stone, Lloyed and Leslie W.Rue, Human Resource and Personnel Management Richard D.
Irwin, Illinois.

Note: Latest Editions of the above books may be used.

Page | 76
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

Human Resource Development

5 ELECTIVE: Group – 3 (OR) Research report*
Human resource [HR] [NOTE* : A Research Report Must prepare and submit
instead of this paper as per student’s selection ]

Name of the Course : Human Resource Development

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100

Objectives: The purpose of this paper is to provide an in-depth understanding of the role of training
in the HRD, and to enable the course participants to manage the training system and processes.

No. of
Unit Content
Lectures
1 Overview of HRD: 21
Evolution and Overview of HRD and Challenges

2 Nature and scope of HRD: 20

HRD –Nature-scope and Functions -HRD climate- Human Capital
Development

3 TQM and HRD strategies: 17

Quality Work Life-
Total Quality Management
HRD strategies and Designing Effective HRD Strategies
HRD in Virtual Organizations

4 Human Resource Accounting and HR Audit: 17

Introduction-meaning- Cost and expenses’ of human resources- Aims and
objectives- Importance-benefits and limitations of HRA- HR evaluation
Methods and Models- HR evaluation and HR Audit Reporting- Indian Scene

Total Lectures 75

Page | 77
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Tiwari, T.D. “Human Resource Development a New Perspective” Shanti Prakashan- Delhi
2. Randy L. Desimone, Jon M.Werner, David M. Harris Thomson –South-Western Publication-
3. Beunet, Roger ed. Improving Training Effectiveness Aldershot, Gower
4. Buckley R & Caple, Jim, The Theory & Practice of Training London, Kogan & Page
5. Lynton, R Pareek, U. Training for Development. 2nd edition New Delhi, Vistaar,
6. Pepper, Allan D. Managing the Training and Development Function. Aldershot, Gower,

Note: Latest Editions of the above books may be used.

Page | 78
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

ELECTIVE ; Group Advanced Business Statistics-4

3 -4 (Applied Statistics)
Statistics

Name of the Course : Advanced Business Statistics-4 (Applied Statistics)

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objectives: The object of this course is to familiarize to students with various statistical methods
and tools of mathematical statistics in the commercial field.

No. of
Unit Content
Lectures
1 Statistical Quality Control & Acceptance Sampling: 21
Concept of Quality and Statistical Quality Control, Uses of S.Q.C, Chance and
Assignable Causes for Variation , Process & Product Control, Control Charts,
Control Limits, Control Charts for Variables(X. R. o) and Attributes(np , P &
C). Sampling Inspection, Acceptance Sampling by Attributes, Sampling Plan
for Attributes. Single and Double Sampling Plans for Attributes. Concept of
Total Quality Management (TQM).
Related Examples & Problems.
2 Time Series and Business Forecasting: . 20
Definition & Utilities of Time Series, Components of Time Series. Analysis of
Time Series, Mathematical Models for Time Series, Methods for Measuring
Trend, Fitting of Liner Trend, Parabolic Trend, Exponential Trend, Modified
Exponential Trend Growth Curves, Methods for Measuring Seasonal
Variations, Measurement of Cyclical Variation and Irregular Variation.
Importance of Business Forecasting. Methods of Forecasting (i) Method of
Least Squares (ii) Input - Output Analysis(Two or Three
Industries)(iii)Exponential Smoothing Method. Related
Examples and Problems.
3 Demand and Supply Analysis: 17
Concept of Demand & Supply, Laws of Demand & Supply, Market
Equilibrium, Elasticity of Demand, Supply and Cost Functions, Effect of
Taxation on Market Equilibrium & Monopoly, Monopoly & Duopoly,
Elasticity of Demand. Engel's Law And Curve, Pareto Laws of Income,
Curves of Concentration. Related Examples and Problems

Page | 79
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

4 Production & Utility: 17

Concept of Utility Function. Production Function &. Indifference Curves.
Maximum Utility & Maximum Profit, Elasticity of Substitution & Productivity
For Two Input Factors Of Production. Cobb-Douglas Production Function,
CES Production Function & Methods of Estimation of their Parameters,
Homogeneous Production Function & Its Properties.
Related Examples and Problems
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1. Fundamentals of Applied Statistics: S.C.Gupta and V.K.Kapoor

2. Applied Statistics: Mukhopadhay P.
3. Statistical Quality Control: Grant E.L
4. Statistical Decision and Applications in Business and Economics: Moshe B. &
Levy H.
5. Economical Statistics (In Gujarati): Dr. M. C. Jaiswal
6. Comprehensive Statistical Methods: P.N.Arora, Sumeet Arora & S.Arora
7. Statistical Methods – S. P. Gupta (Sultan and Chand)
8. Basic Statistics – B. C. Agrawal
9. Elements of Statistics – Elhance
10. Applied statistics – S. C. Gupta and V. K. Kapoor

Note: Latest Editions of the above books may be used.

Page | 80
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

ELECTIVE ; Group Advanced Business Statistics-5

4 -4 (Sampling Methods and Design of Experiments)
Statistics

Name of the Course : Advanced Business Statistics-5

(Sampling Methods and Design of Experiments)
Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objectives: The object of this course is to familiarize to students with various statistical methods
and tools of mathematical statistics in the commercial field.

No. of
Unit Content
Lectures
1 Sampling Methods-1 21
(1) Sampling Survey, Principal Steps & Principals of Sample Survey,
Sampling and None Sampling Error. Advantages of Sampling and Some
Specific Sampling Designs. Simple Random Sampling With Replacement
and Without Replacement. Estimates Of Population Mean. In SRSWOR
Prove That ;
N n
(A) y y (B) s2 S 2 (C) V y S2
Nn
N n 1
(D) Cov(x, y) x x y y
Nn N 1
SRS Of Attributes, Size Of SRS And For Specified Precision. Related
Examples And Problems.
(2) Stratified Random Sampling Method: Description STRS Method with
Advantages, Estimates Of Population Mean and its Variance. Allocation Of
Sample Size. Cost Function And Proof Of
V ( yst )Opt V ( yst ) Pr op
V y Stratified Sampling Vis Sample
Ran
Random Sampling. Related Examples And Problems.

Page | 81
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

2 Sampling Methods-2 20
(3) Systematic Sampling Method: Linear And Non Systematic Sampling,
Estimates Of Population And Its Variance. Systematic Sampling Vis Simple
Random Sampling And Stratified Sampling And Proof Of V ( yst ) V (
ysy ) V ( y)Ran For Linear Trend. Related Example And Problem.
(4) Two Stage Sampling Method, Cluster Sampling Method And PPS
Sampling Method: Estimates of Population Mean & it’s’ Variances.

3 Basic Design of Experiments 17

Principle of Design of Experiments. Efficiency of Design. Complete Statistical
Analysis of Basic Designs CRD, RBD & LSD For One Observation per
Experimental Unit. Estimation Of One And Two Missing
Values In P.BD & LSD. Efficiency Of LSD Over CRD & RBD.
4 BIBD & Factorial Design 17
Parameters of BIBD. Intra Block Analysis of BIBD, Statistical Analysis of 22
and 23 Factorial Designs. Yate's Method Of Competing Factorial Effect
Totals, Concept Of Confounding In 22 And 23 Factorial Experiments.
Related Examples and Problems.
Total Lectures 75
Important Instructions for paper setter: –
Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.
UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70
Suggested Readings and Reference Books:
1. Design and Analysis of Experiments: M.N. Das And C. G. Giri
2. Fundamentals of Applied Statistics: S.C.Gupta & V.K.Kapoor
3. Design and Analysis of Experiments: Mentagomery D.C.
4. Sampling Techniques: Cochran W.G
5. Applied Statistics: Mukhopadhyay P
6. Experimental Designs (In Gujarati): Dr. S. M. Shah
7. Sampling Methods & Experiment Designs (In Gujarati):Dr. S. M. Shah & Dr.
M.C. Jaiswal
8. Fundamentals of statistics – V. K. Kapoor (Sultan and Chand)
9. Applied statistics – S. C. Gupta and V. K. Kapoor

Note: Latest Editions of the above books may be used.

Page | 82
 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

M.COM. [CBCS] Semester – 4

ELECTIVE ; Group Advanced Business Statistics-6

5 -4 (Operational Research) (OR)
Statistics Research Report
[NOTE* : A Research Report Must prepare and submit
instead of this paper as per student’s selection ]

Name of the Course : Advanced Business Statistics-6 (Operational Research)

Course credit 05
Teaching Hours : 75 (Hours)
Total marks 100
Objectives: The object of this course is to familiarize to students with various statistical methods
and tools of mathematical statistics in the commercial field.

No. of
Unit Content
Lectures
1 Introduction To Operations Research, Linear Programming And Its 21
Applications:
Definitions Of O.R., Nature And Scope Of O.R., Phases Of O.R., Different
Types Of Models In O.R., Types Of Mathematical Models. Advantages Of
Models. Applications Of O.R. In The Field Of Marketing. Finance Planning.
Research Development Techniques, Limitations Of O.R. In India.
Definitions L.P., L.P. As An Optimization Technique, Structure Of L.P.
Problem, Formulation Of L.P.P, Graphical Method, Simplex Method (Without
Dcrivation), For Maximization Problem, Duality In L.P.P, Advantages And
Limitations Of L.P., Applications Of L.P., Related
Examples And Problems.

2 Inventory Control: 20
Costs Associated With Inventory, Classification Of Inventory Systems, Lot
Size Models With And Without Shortages(Back Oder Policy Only), Inventory
Models Under Price Breaks And Quantity Discount
.Deterministic Inventory Models Under Given Restrictions , ABC And
VED Analysis, Related Examples And Problems

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 BHAKTA KAVI NARSINH MEHTA UNIVERSITY
Syllabus of M.Com.
Faculty of Commerce & Management
Effective from June 2024

3 Theory Of Statistical Decision And Game: 17

Meaning Of Statistical Decision And Game Theory, Decision Making Under
Uncertainty Methods Used For Decision Making With Risk And Uncertainty
Conditions, EVPI, Use Of Subjective & Posterior Probabilities In Decision
Making, Study Of Two Person Zero Sum Game Problem, Game With And
Without Saddle Point, Dominance In Games,
Applications Of Game Theory, Related Examples And Problems.
4 Network Analysis (CPM& PERT): 17
Concept Of Network, Network Diagram, And Concepts Connected With A
Network, Labelling Method, Matrix Solution Method, Critical Path Method,
CPM & PERT In Network Problems. Applications Of CPM &
PERT. Related Examples And Problems
Total Lectures 75

Important Instructions for paper setter: –

Paper setter has strictly instructed to follow the following instruction of structure of a question paper
while setting the University examination question paper for regular candidates.

UNIVERSITY EXAMINATION
(Que. No. 1 to 4 are compulsory for regular students candidates)
Sr. No. Particulars Marks
1 QUE - 1 (From Unit 1) (OR) QUE - 1 (From Unit 1) 20
2 QUE - 2 (From Unit 2) (OR) QUE - 2 (From Unit 2) 20
3 QUE - 3 (From Unit 3) (OR) QUE - 3 (From Unit 3) 15
4 QUE - 4 (From Unit 4) (OR) QUE - 4 (From Unit 4) 15
Total Marks for Regular Students 70

Suggested Readings and Reference Books:

1) Operations Research: Sharma J.K

2) Operations Research: Sharma S.D
3) Operations Research: Kanti Swaroop
4) Quantitative Techniques for Management: Vohra.N.D
5) Optimization theory and Applications: Rao S.S
6) Problems and Solutions in Operations Research: Kapoor V.K
7) Linear Programming: Hadley.G.
8) Applied statistics – S. C. Gupta and V. K. Kapoor

Note: Latest Editions of the above books may be used.

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