M.Com

M.Com. -I Semester- I

DSC-1: Discipline Specific Course

Business Management 

4 Credits

Course	Course Content	Total 100 Marks
Course Outcomes:	Understand the theoretical aspects of management and strategic management  Describe the theoretical aspects of management and strategic management  Understand the contemporary issues in management.	(Marks: 80 for Examination & 20 Internal Evaluation)

 

M.Com. -I Semester- I 

DSC-2: Discipline Specific Course

Managerial Economics

4 credits.

COURSE OUTCOMES:

1.Understand the variables and components of Managerial Economics.

2.Study the applications of demand analysis and concepts relate consumer behaviour.

3.Get awareness regarding production, price determination and pricing practices and they should able to apply these in business decision making policies.

4. Understand the business cycle phenomenon and inflation for business decision making.

 

M.Com. -I Semester- I 

DSE-A-1: Discipline Specific Elective Advanced Accountancy I

Course Outcomes:

1. Understanding concept of accounting standards and practical implication of AS-1 and AS-2
2. Familiarity with preparing final accounts of service industries.
3. Perfection in preparing the consolidated financial statements of holding company and its subsidiaries.
4. Understanding of preparation of financial statements of insurance companies with schedules.

 

M.Com. -I Semester- I 

DSE-A-2: Discipline Specific Elective

Advanced Accountancy-II (Auditing) Course

 

Course Outcomes:

After Studying this course, students shall be able to:

1. Understand the basic concepts and objectives of audit.
2. Gain working knowledge of generally accepted auditing procedures.
3. Identify the skills and techniques of conducting audit of various entities.
4. Know the recent trends in practice of audit.

                                               

M.Com. -I Semester- II 

DSC-3: Discipline Specific Course

Organizational Behavior

                                                                                                                              4 Credits

60 hours Course	Course Content	Total 100 Marks
Course Outcomes:	Describe theoretical concepts of organizational        Behaviour. Classify types of personalities  Summarize types of conflicts.  Summarize adoption of organizational culture.	(Marks: 80 for Examination & 20 Internal Evaluation)

 

Paper-III: DSE-III : All Specialisations

(Research Methodology)

Course Outcomes

1. Understand the basics of research.
2. Design research protocol for research problem.
3. Prepare the instruments for data collection.

Analyse and interpret the ata.

 

                          DSE-IV: All Specializations

                    (Research Project)

                     (Note: Not for students on Distance Mode)

 

1. Identify the research problem and formulate objectives.
2. Choose appropriate methodology with proper tools and techniques
3. Analyze and interpret the data collected from different sources.
4. Make decision or find out conclusions on the basis of data analysis.

M.Com II

M.Com. (CBCS) Part-II (Semester-III) CC-C1: Management Accounting Paper I

Course Outcomes:

1. Understand the fundamentals of Management Accounting.
2. Explain the analysis and interpretation of financial statements.
3. Demonstrate the estimation of working capital requirements.
4. Practice to analyze the changes in financial position.

Course Outcomes:

1. Understanding of different theoretical aspects of Business Finance.
2. Understanding of connection between theoretical concept & practical applicability of Business Finance.
3. Exposure to students towards recent trades in business Finance.

M.Com (CBCS) Part-II (Semester-IV)

  CC-C2: Management Accounting Paper-II 

(Management Control System)

1. Understand the fundamentals of Management Control System and Reporting.
2. Explain the marginal costing and cost-volume-profit analysis and practice decision making based thereon.
3. Simulate the budgetary control system and demonstrate the budgeting.
4. Practice to analyze the cost variances. 

M.Com (CBCS) Part-II (Semester-III)   CC-CD1: Business Finance Paper-I

1. Understanding of different theoretical aspects of Business Finance.
2. Understanding of connection between theoretical concept & practical applicability of Business Finance.
3. Exposure to students towards recent trades in business Finance.

                                                             

                                                M.Com (CBCS) Part-IV

  CC-CD2: Business Finance Paper-II 

Course Outcomes:

1. Understanding of different aspects of Capital market and depositories.
2. Understanding of connection between Mutual Funds, Portfolio Management and Micro Finance.

Exposure to students towards corporate restructuring and financial decision making.

M.Com. (CBCS) Part -III) Paper-V : DSE-A-V Advanced Accountancy (Taxation)

Course Outcomes:

1) To know the basic concept related to income tax.

2) To acquaint with knowledge and skills of computing taxable income of different business entities.

3) To practice with e-filing of income tax return and online payment.

4) To gain knowledge about GST.

M.Com. (CBCS) Part-II (Semester-III)

Paper-VI : DSE-A-VI Advanced Accountancy

(Project Work and Viva-Voce)

Course Outcomes:

1. To identify the research problem and formulate objectives.

2. To choose appropriate methodology with proper tools and techniques.

3. To analyze and interpret the data collected from different sources.

4. To make decision or find out conclusions on the basis of data analysis.

 

M.Com. (CBCS) Part-II (Semester-IV)

Paper VII : DSE-A-VII Advanced Accountancy

(Costing)

Course Outcomes:

1. To acquire the knowledge of elements of cost and cost sheet.

2. To acquaint the knowledge and skill to prepare job cost sheet and contract account.

3. To explain the costing process for processing units and service organizations.

4. To understand to reconcile the cost and financial accounts.

M.Com. (CBCS) Part-II (Semester-IV)

Paper VIII : DSE-A-VIII Advanced Accountancy

(Contemporary Issues in Accounting)

Course Outcomes:

To acquire the knowledge of contemporary issues in accounting.