Description
During this such a brief description regarding nehru memorial college (autonomous) puthanampatti 621 007 department of commerce.
NEHRU MEMORIAL COLLEGE (AUTONOMOUS)
PUTHANAMPATTI 621 007
DEPARTMENT OF COMMERCE
M.COM
CBCS-CORE COURSE I
I SEMESTER
MANAGERIAL ECONOMICS
Unit I
Managerial Economics – definition – scope and applications – role of managerial economist –
Demand Analysis and forecasting methods – Demand forecasting.
Unit II
Production Function – return to scale – Economics of size and capacity utilization – Break-even
analysis – Cost Function – short run cost, long run cost – output functions.
Unit III
Price policies and practices – pricing under perfect competition – Oligopoly and monopoly –
Pricing of durable products – perishable goods – price as a tool of competition.
Unit IV
Profit management – Nature and Measurement of profit – Profit policies – Profit planning and
forecasting.
Unit V
Macro-economics and business – business cycle and business policies – Economic Forecasting
for business – National Income Savings and investment – Theory of Income distribution – An outline of
objectives and other features of X Plan – Foreign Direct Investment.
TEXT BOOK
Managerial Economics, R.L.Varshney and K.L. Maheswari, Sultan Chand & Co. Ltd., New Delhi 2004
BOOKS FOR REFERENCE
1. Managerial Economics, Joel Dean, Tata McGraw Hill, New Delhi, 2002
2. Managerial Economics, Samuel, Paul and G.S.Gupta, Prentice Hall of India, New Delhi, 200
CBCS-CORE COURSE II
I SEMESTER
DYNAMICS OF ENTREPRENEURIAL DEVELOPMENT
Unit I
Meaning of Entrepreneurship qualities of entrepreneur – Functions of Entrepreneur –Types of
Entrepreneur – rural Entrepreneurship – Women Entrepreneurship – Problems and Prospects.
Unit II
Meaning of EDP – Need – Objectives – Phases of EDP – special agencies and schemes – Factors
affecting Entrepreneurial growth.
Unit III
Project Management – Meaning – Search for a Business idea – Project Identification – Project
Formulation – Project design and network – Project report – Project Appraisal – Project Life Cycle.
Unit IV
Feasibility analysis – techno economic analysis – market and demand analysis – Financial
analysis – Profitability analysis – Social Cost Benefit Analysis.
Unit V
Project Financing – Sources of Development Finance Institutional Finance to Entrepreneurs –
specific.
TEXT BOOK
Vasant Desai, Dynamics of Entrepreneurial Development and Management, Himalaya Publishing House,
New Delhi.
BOOKS FOR REFERENCE
1.P. Saravanavel, Entrepreneurship Development Principles, Policies and Programme
2. S.S.Khanka, Entrepreneurial Development, S.Chand & Co., New Delhi
3. C.B. Gupta, N.P.Srinivasan, Entrepreneurial Development, Sultaan Chand & Sons, New Delhi.
*********************************************
CBCS-CORE COURSE III
I SEMESTER
ORGANISATIONAL BEHAVIOUR
Unit I
Organisational Behaviour – Definition – scope – importance – OB process – contributing
disciplines to OB – Models of OB – Challenges facing management – evolution of OB – Industrial
evolution – Scientific management – Hawthorne studies.
Unit II
Individual Behaviour – psychological processes and behavioural issues – ability – personality –
learning – perception – managerial implications – Motivation – definition – nature – importance –
theories – morale.
Unit III
Group behaviour – Definition – features – theories – types – group norms – group cohesion –
Inter-group behaviour and inter group conflicts – Quality circle – organizational conflict.
Unit IV
Leadership – style and functions – theories – power and politics – communication – meaning –
process – channels – need – barriers to communication – suggestions to effective communication.
Unit V
Dynamics of organization – organizational structure – organizational culture – organizational
change and development – organizational effectiveness.
TEXT BOOK
L.M. Prasad, Organisational behaviour, Sultan Chand & Co., New Delhi, 2004
S.S.Khanka, Organisational Behaviour, S.Chand & Co. New Delhi, 2004
BOOKS FOR REFERENCE
1. Fred Luthans, Organisational Behaviour, McGraw Hill Book Co. New Delhi, 1995
2. Stephen P.Robbins, Organisational Behaviour, Prentice Hall of India, New Delhi, 1997
3. Keith Davis, Human Behaviour at Work, McGraw Hill book Co., New Delhyi, 1997
4. Judith R.Gordon, A Diagonistic Approach to organizational Behaviour, Allyn and Bacon, Co., 1995
**********************************************
CBCS-CORE COURSE IV
I SEMESTER
ADVANCED COST AND MANAGEMENT ACCOUNTING
Unit I
Value analysis – Types – Procedures – Techniques – Cost Management System – Activity based
costing – Cost control and cost reduction – Uniform costing and Inter-firm comparison – Cost audit –
Types – Appointment of Cost auditor – Rights – Duties and responsibilities of Cost auditor.
Unit II
Cost concepts and classification – Statement of Cost – Tenders or Quotations.
Unit III
Process Costing – Normal loss – Abnormal loss and gain – Equivalent production and its
calculation – J oint products and By-products.
Unit IV
Ratio analysis – Meaning – Advantages – Limitation – Classification of ratios.
Unit V
Marginal Costing Techniques – Its application in decision making – Standard costing and
Variance Analysis – Material Variance – Labour Variance – Overheads Variance – Sales Variance.
(Theory 25% and Problems 75%)
TEXT BOOK
Cost and Management Accounting, S.P.J ain and K.L. Narang, Kalyani Publishers, New Delhi.
BOOKS FOR REFERENCE
1.Cost Accounting, Arora, Khana, Panday and Ahuja, S.Chand & Co., New Delhi.
2.Cost and Management Accounting, P.V.Rathnam, Tata McGraw Hill, New Delhi.
3. Cost and Management Accounting, S.N. Maheswari, Sultan Chand & Co., New Delhi.
*******************************************
CBCS-CORE BASED ELECTIVE COURSE I
I SEMESTER
EC I - RETAIL MARKETING
Unit I
An Introduction to the Retailing System – Retailing Mix – Social Forces – Economic Forces –
Technological forces – Competitive forces.
Unit II
Retailing definition, structure, Different formals – Marketing concepts in Retailing – Consumer
purchase behavior – Cultural and social group influence on consumer Purchase Behaviour.
Unit III
Retail Store Location – Traffic flow and analysis – Population and its mobility – Exteriors and
layout – Customer traffic flows and pattern – Creative display.
Unit IV
Merchandise Planning – Stock turns , Credit Management, Retail pricing, Return on per.sq.feet of
space – Retail promotions – Staying ahead of competition supply of Chain Management – Warehousing –
Role of IT in supply chain management.
Unit V
Franchising, Direct Marketing/Direct Selling – Exclusive shops – Destination stores – chain
Stores –Discount Stores and other current and emerging formats – Issues and options, Retail Equity,
Technology in Retailing – Retailing through the Internet.
TEXT BOOK
Bajaj Chetan, Retail Management, Oxford University Press, New Delhi, 2005
BOOKS FOR REFERENCE
1.Retailing, George H Lucas, Robert P.Bush, Larry G.Gresham, All India Publishers & Distributors,
Chennai
2. Gilbert David, Retail Marketing Management, ICFAUI, Hyderabad
3.ICFAI Case studies in Retail Marketing, ICFAI, Hyderabad
4.Leavy Michael, Retailing Management, Tata McGraw Hill, New Delhi
****************************************************
CBCS-CORE COURSE V
II SEMESTER
ADVANCED FINANCIAL MANAGEMENT
Unit I
Financial Management – Meaning – Objectives – Profit maximization – Wealth
maximization – Advantages – Disadvantages – Scope of Financial Management – Financial
Planning – Features – factors to be considered in estimation of financial needs – Financial
forecasting – Merits – Demerits – Role of Financial Manager.
Unit II
Form of capital – Capitalization – Capital Structure – Operating and Financial Leverages
– EBIT – EPS analysis – Theories of Capital Structure – Determinants of optimum capital
structure.
Unit III
Cost of capital – Meaning – importance – Determination of Cost of Capital – Problems of
Cost of Capital – Computation of Cost of Capital – Cost of Equity, Preference, Debt and
Retained earnings – Weighted Average Cost of capital.
Unit IV
Dividend Policy – Forms of Dividend – Determinants of Dividend – Policy – Leasing –
Types – Merits and Demerits. Capital Budgeting, features – Methods of appraising capital
budgeting proposals. Risk and Uncertainty – Methods.
Unit V
Working Capital Management – Meaning – Determinants of working capital –
Computation of working capital – Inventory Management – meaning, significance and
Computation of EOQ – Cash Management – Receivables Management.
TEXT BOOKS
1. Financial Management – S.N.Maheswari
2. Theory and Problems of Financial Management – Khan & J ain
(20% Theory, 80% Problems)
REFERENCE BOOKS
1. Financial Management – P.V.Kulkarni, B.G.Sathyaprasad
2. Financial Management – Sharma & Gupta
3. Financial Management – I.M. Pandey
4. Financial Management – Prasanna Chandra
******************************
CBCS-CORE COURSE VI
II SEMESTER
STRATEGIC MANAGEMENT
Unit I
Nature of Strategic management – Definition – Levels at which strategy operates – Approaches
practiced in strategic decision-making – Stages of Strategic Management – Mission and Objectives –
Benefits of strategic management.
Unit II
Organisational Assessment – Environmental scanning and analysis – Corporate level strategic
analysis (BCG matrix and GE 9 cell Model) – SWOT analysis – Industry Analysis – Strategic Advantage
analysis – Bowman’s Strategic Clock analysis.
Unit III
Strategies in action – Diversification – Merger – J oint Venture – Turnaround strategy –
Retrenchment strategy – Liquidation strategy – Generic strategy (cost leadership, differentiation focus
and bench marking) – Guidelines for crafting successful business strategies.
Unit IV
Issues in Strategic Implementation – Marketing – Financial – Behavioural – Production –
Operational – R and D and Personnel plans and policies – Resource allocation.
Unit V
Strategic Evaluation and Control – Process of evaluation – Barriers in evaluation – types of
strategic controls – Techniques of strategic evaluation and control – Role of organizational systems in
evaluation – Using computers to evaluate strategies.
Text Books
Strategic Management – Fred R.David (Prentice Hall)
Business Policy and Strategic Management – Azar Kazmi, Tata McGraw Hill, Delhi
Books for Reference
1. Strategic Management – Coutler Mary K , Prentice Hall, New J ersey
2. Business Policy and Strategic Management, Glueck, William F. and Lawrence, McGraw Hill,
International Edition.
3. “Cases in Strategic Management”, Budhiraja S.B. and M.B.Athreya, Tata McGraw Hill, New Delhi
4. “Strategic Management in Indian Companies, Sharma, R.A., Deep and Deep Publications, New Delhi
5. The strategy Process, Minzberg, henry and J ames Brain Quinn, Prentice Hall, New J ersey
*******************************************
CBCS-CORE COURSE VII
II SEMESTER
ADVANCED BUSINESS STATISTICS AND QUANTITATIVE TECHNIQUES
Unit I
Correlation and Regression – Karl-Pearson’s Correlation Coefficient, Partial Correlation
coefficient, Multiple Correlation Coefficient and Regression Equations of two variables only.
Unit II
Probability – Calculation of Probability based on Binomial, Poisson and normal distributions
(Simple Problems)
Unit III
Sampling – simple, systematic and stratified random sampling techniques – standard error, tests
of significance – large sample and small sample tests – student’s ‘t’ distribution, Z-test for the
significance of the correlation coefficient.
Unit IV
Chi-square tests for variance, goodness of fit (expected frequencies are equal or in a specified
proportion only) and independence of attributes, F test for equality of two variances. Analysis of variance
– one way, two way and latin square design.
Unit V
Linear Programming Problem – formulation – solution by graphical and simplex methods of
simple problems. (“
During this such a brief description regarding nehru memorial college (autonomous) puthanampatti 621 007 department of commerce.
NEHRU MEMORIAL COLLEGE (AUTONOMOUS)
PUTHANAMPATTI 621 007
DEPARTMENT OF COMMERCE
M.COM
CBCS-CORE COURSE I
I SEMESTER
MANAGERIAL ECONOMICS
Unit I
Managerial Economics – definition – scope and applications – role of managerial economist –
Demand Analysis and forecasting methods – Demand forecasting.
Unit II
Production Function – return to scale – Economics of size and capacity utilization – Break-even
analysis – Cost Function – short run cost, long run cost – output functions.
Unit III
Price policies and practices – pricing under perfect competition – Oligopoly and monopoly –
Pricing of durable products – perishable goods – price as a tool of competition.
Unit IV
Profit management – Nature and Measurement of profit – Profit policies – Profit planning and
forecasting.
Unit V
Macro-economics and business – business cycle and business policies – Economic Forecasting
for business – National Income Savings and investment – Theory of Income distribution – An outline of
objectives and other features of X Plan – Foreign Direct Investment.
TEXT BOOK
Managerial Economics, R.L.Varshney and K.L. Maheswari, Sultan Chand & Co. Ltd., New Delhi 2004
BOOKS FOR REFERENCE
1. Managerial Economics, Joel Dean, Tata McGraw Hill, New Delhi, 2002
2. Managerial Economics, Samuel, Paul and G.S.Gupta, Prentice Hall of India, New Delhi, 200
CBCS-CORE COURSE II
I SEMESTER
DYNAMICS OF ENTREPRENEURIAL DEVELOPMENT
Unit I
Meaning of Entrepreneurship qualities of entrepreneur – Functions of Entrepreneur –Types of
Entrepreneur – rural Entrepreneurship – Women Entrepreneurship – Problems and Prospects.
Unit II
Meaning of EDP – Need – Objectives – Phases of EDP – special agencies and schemes – Factors
affecting Entrepreneurial growth.
Unit III
Project Management – Meaning – Search for a Business idea – Project Identification – Project
Formulation – Project design and network – Project report – Project Appraisal – Project Life Cycle.
Unit IV
Feasibility analysis – techno economic analysis – market and demand analysis – Financial
analysis – Profitability analysis – Social Cost Benefit Analysis.
Unit V
Project Financing – Sources of Development Finance Institutional Finance to Entrepreneurs –
specific.
TEXT BOOK
Vasant Desai, Dynamics of Entrepreneurial Development and Management, Himalaya Publishing House,
New Delhi.
BOOKS FOR REFERENCE
1.P. Saravanavel, Entrepreneurship Development Principles, Policies and Programme
2. S.S.Khanka, Entrepreneurial Development, S.Chand & Co., New Delhi
3. C.B. Gupta, N.P.Srinivasan, Entrepreneurial Development, Sultaan Chand & Sons, New Delhi.
*********************************************
CBCS-CORE COURSE III
I SEMESTER
ORGANISATIONAL BEHAVIOUR
Unit I
Organisational Behaviour – Definition – scope – importance – OB process – contributing
disciplines to OB – Models of OB – Challenges facing management – evolution of OB – Industrial
evolution – Scientific management – Hawthorne studies.
Unit II
Individual Behaviour – psychological processes and behavioural issues – ability – personality –
learning – perception – managerial implications – Motivation – definition – nature – importance –
theories – morale.
Unit III
Group behaviour – Definition – features – theories – types – group norms – group cohesion –
Inter-group behaviour and inter group conflicts – Quality circle – organizational conflict.
Unit IV
Leadership – style and functions – theories – power and politics – communication – meaning –
process – channels – need – barriers to communication – suggestions to effective communication.
Unit V
Dynamics of organization – organizational structure – organizational culture – organizational
change and development – organizational effectiveness.
TEXT BOOK
L.M. Prasad, Organisational behaviour, Sultan Chand & Co., New Delhi, 2004
S.S.Khanka, Organisational Behaviour, S.Chand & Co. New Delhi, 2004
BOOKS FOR REFERENCE
1. Fred Luthans, Organisational Behaviour, McGraw Hill Book Co. New Delhi, 1995
2. Stephen P.Robbins, Organisational Behaviour, Prentice Hall of India, New Delhi, 1997
3. Keith Davis, Human Behaviour at Work, McGraw Hill book Co., New Delhyi, 1997
4. Judith R.Gordon, A Diagonistic Approach to organizational Behaviour, Allyn and Bacon, Co., 1995
**********************************************
CBCS-CORE COURSE IV
I SEMESTER
ADVANCED COST AND MANAGEMENT ACCOUNTING
Unit I
Value analysis – Types – Procedures – Techniques – Cost Management System – Activity based
costing – Cost control and cost reduction – Uniform costing and Inter-firm comparison – Cost audit –
Types – Appointment of Cost auditor – Rights – Duties and responsibilities of Cost auditor.
Unit II
Cost concepts and classification – Statement of Cost – Tenders or Quotations.
Unit III
Process Costing – Normal loss – Abnormal loss and gain – Equivalent production and its
calculation – J oint products and By-products.
Unit IV
Ratio analysis – Meaning – Advantages – Limitation – Classification of ratios.
Unit V
Marginal Costing Techniques – Its application in decision making – Standard costing and
Variance Analysis – Material Variance – Labour Variance – Overheads Variance – Sales Variance.
(Theory 25% and Problems 75%)
TEXT BOOK
Cost and Management Accounting, S.P.J ain and K.L. Narang, Kalyani Publishers, New Delhi.
BOOKS FOR REFERENCE
1.Cost Accounting, Arora, Khana, Panday and Ahuja, S.Chand & Co., New Delhi.
2.Cost and Management Accounting, P.V.Rathnam, Tata McGraw Hill, New Delhi.
3. Cost and Management Accounting, S.N. Maheswari, Sultan Chand & Co., New Delhi.
*******************************************
CBCS-CORE BASED ELECTIVE COURSE I
I SEMESTER
EC I - RETAIL MARKETING
Unit I
An Introduction to the Retailing System – Retailing Mix – Social Forces – Economic Forces –
Technological forces – Competitive forces.
Unit II
Retailing definition, structure, Different formals – Marketing concepts in Retailing – Consumer
purchase behavior – Cultural and social group influence on consumer Purchase Behaviour.
Unit III
Retail Store Location – Traffic flow and analysis – Population and its mobility – Exteriors and
layout – Customer traffic flows and pattern – Creative display.
Unit IV
Merchandise Planning – Stock turns , Credit Management, Retail pricing, Return on per.sq.feet of
space – Retail promotions – Staying ahead of competition supply of Chain Management – Warehousing –
Role of IT in supply chain management.
Unit V
Franchising, Direct Marketing/Direct Selling – Exclusive shops – Destination stores – chain
Stores –Discount Stores and other current and emerging formats – Issues and options, Retail Equity,
Technology in Retailing – Retailing through the Internet.
TEXT BOOK
Bajaj Chetan, Retail Management, Oxford University Press, New Delhi, 2005
BOOKS FOR REFERENCE
1.Retailing, George H Lucas, Robert P.Bush, Larry G.Gresham, All India Publishers & Distributors,
Chennai
2. Gilbert David, Retail Marketing Management, ICFAUI, Hyderabad
3.ICFAI Case studies in Retail Marketing, ICFAI, Hyderabad
4.Leavy Michael, Retailing Management, Tata McGraw Hill, New Delhi
****************************************************
CBCS-CORE COURSE V
II SEMESTER
ADVANCED FINANCIAL MANAGEMENT
Unit I
Financial Management – Meaning – Objectives – Profit maximization – Wealth
maximization – Advantages – Disadvantages – Scope of Financial Management – Financial
Planning – Features – factors to be considered in estimation of financial needs – Financial
forecasting – Merits – Demerits – Role of Financial Manager.
Unit II
Form of capital – Capitalization – Capital Structure – Operating and Financial Leverages
– EBIT – EPS analysis – Theories of Capital Structure – Determinants of optimum capital
structure.
Unit III
Cost of capital – Meaning – importance – Determination of Cost of Capital – Problems of
Cost of Capital – Computation of Cost of Capital – Cost of Equity, Preference, Debt and
Retained earnings – Weighted Average Cost of capital.
Unit IV
Dividend Policy – Forms of Dividend – Determinants of Dividend – Policy – Leasing –
Types – Merits and Demerits. Capital Budgeting, features – Methods of appraising capital
budgeting proposals. Risk and Uncertainty – Methods.
Unit V
Working Capital Management – Meaning – Determinants of working capital –
Computation of working capital – Inventory Management – meaning, significance and
Computation of EOQ – Cash Management – Receivables Management.
TEXT BOOKS
1. Financial Management – S.N.Maheswari
2. Theory and Problems of Financial Management – Khan & J ain
(20% Theory, 80% Problems)
REFERENCE BOOKS
1. Financial Management – P.V.Kulkarni, B.G.Sathyaprasad
2. Financial Management – Sharma & Gupta
3. Financial Management – I.M. Pandey
4. Financial Management – Prasanna Chandra
******************************
CBCS-CORE COURSE VI
II SEMESTER
STRATEGIC MANAGEMENT
Unit I
Nature of Strategic management – Definition – Levels at which strategy operates – Approaches
practiced in strategic decision-making – Stages of Strategic Management – Mission and Objectives –
Benefits of strategic management.
Unit II
Organisational Assessment – Environmental scanning and analysis – Corporate level strategic
analysis (BCG matrix and GE 9 cell Model) – SWOT analysis – Industry Analysis – Strategic Advantage
analysis – Bowman’s Strategic Clock analysis.
Unit III
Strategies in action – Diversification – Merger – J oint Venture – Turnaround strategy –
Retrenchment strategy – Liquidation strategy – Generic strategy (cost leadership, differentiation focus
and bench marking) – Guidelines for crafting successful business strategies.
Unit IV
Issues in Strategic Implementation – Marketing – Financial – Behavioural – Production –
Operational – R and D and Personnel plans and policies – Resource allocation.
Unit V
Strategic Evaluation and Control – Process of evaluation – Barriers in evaluation – types of
strategic controls – Techniques of strategic evaluation and control – Role of organizational systems in
evaluation – Using computers to evaluate strategies.
Text Books
Strategic Management – Fred R.David (Prentice Hall)
Business Policy and Strategic Management – Azar Kazmi, Tata McGraw Hill, Delhi
Books for Reference
1. Strategic Management – Coutler Mary K , Prentice Hall, New J ersey
2. Business Policy and Strategic Management, Glueck, William F. and Lawrence, McGraw Hill,
International Edition.
3. “Cases in Strategic Management”, Budhiraja S.B. and M.B.Athreya, Tata McGraw Hill, New Delhi
4. “Strategic Management in Indian Companies, Sharma, R.A., Deep and Deep Publications, New Delhi
5. The strategy Process, Minzberg, henry and J ames Brain Quinn, Prentice Hall, New J ersey
*******************************************
CBCS-CORE COURSE VII
II SEMESTER
ADVANCED BUSINESS STATISTICS AND QUANTITATIVE TECHNIQUES
Unit I
Correlation and Regression – Karl-Pearson’s Correlation Coefficient, Partial Correlation
coefficient, Multiple Correlation Coefficient and Regression Equations of two variables only.
Unit II
Probability – Calculation of Probability based on Binomial, Poisson and normal distributions
(Simple Problems)
Unit III
Sampling – simple, systematic and stratified random sampling techniques – standard error, tests
of significance – large sample and small sample tests – student’s ‘t’ distribution, Z-test for the
significance of the correlation coefficient.
Unit IV
Chi-square tests for variance, goodness of fit (expected frequencies are equal or in a specified
proportion only) and independence of attributes, F test for equality of two variances. Analysis of variance
– one way, two way and latin square design.
Unit V
Linear Programming Problem – formulation – solution by graphical and simplex methods of
simple problems. (“