'

f

Department of Higher Education, Govt. OfM.P.

Post Graduate Semester wise syllabus

us recommended by Central Board of Studies and approved by the

Governor of M.P ~

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Session - 2018-19

Class M.Com

Semester /~~-tc'< I

Subject / fct1Pl Commerce

Title of the Subject Group Management Concepts / ~ ~

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Paper No. /~~;::iq=::i ~ I

Compulsory I ~~cl 14 m Optional / Compulsory

~cp~cp 31~c114

Max. Marks/~ 3Tcf> 100 ( 80 + 20 CCE )

Credit 5

Hours 60

Particulars/ fclc1x 0 1

Unit-I Introduction : Concept of Management, Scope and Nauter of

Management, Approaches to Management, Human Relation,

Behavioural and System approach. f'~'\"10(\,Ce_ fut~fTQ

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Unit - 2 Economic Environment of Business : Significance and elements of

Economic Environment, Economic systems and business

environment, Economic Planning in India. Governqi~o.t:r,f.>;Jioi:§'"•­:Jpl;l~ -4xilicy~:l~ ensib.gl)oiicy;· fisc-at polic)tf;lx4\5tfe~ ~ 1t~i~~ -BXIM~ 1i01

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Unit- 3 Political and Legal Environment of Business : Monopoly and

Restrictive Trade Practices (MRTP) Act, Foreign, Exchange

Management Act (FEMA), Consumer Protection Act, Patent Laws.

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Unit- 4 Socio, Cultural & International Environment Social

responsibility of Business, Characteristics, Components, Scope,

relationship between Groups, ·world Trade Organization (WTO),

International Monetary Fund (IMF), Foreign Investment in India.

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Unit-3

Unit-4

Unit-5

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Pc1·sonality : Concept Theories, Determines and importance,

Pcrceptfon : Concept, Process and Theories, Learning : Concept,

Components, affecting factors and theorie~ ... Pcrccption :~ t,

Components

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M·otivation : Meaning, types and important elements, Theories of

Motivation, Attitudes and Values: Concept, factors, significance and

Theories.

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lntc.-pcrsonal Bclrniour : Nature, Transactional Analysis, Concept

of Group, Theories of group formation , Group cohesiveness, Power

and Authority.

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Organizationnl Conllicts : Causes nnd suggestions, Developing

sound Organizational Climut.e, Management of Change, Concept and

Process of Organizational Development.

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l luit - S RL'gt\.'ssio11 /\1111lysis. St11tisticnl D~ci1,do11 Tlwory I kl:i~io,1 11nck·r

Risk and Unccrtuinty, DL'CF-ion Treo t\11 11 lysis.

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Suggested Rt~ading :

I. Shukla & Sahai - t\dv:111c~d Sl:tlisli c: tl t\11ulysis \

2. Gupta C.U. - /\dvanccd Slatistic,il A11n lysis

J. Gupta B.N. - Advunccd Stath; li t.:u l /\111tlysis

4. Ellwncc D.N. - /\dv:111ccd Stn!is!ic:il ;\11ulysis

5.

6.

7.

Pathak & Shastri - /\dv:111ced S!a!islical /\rwlysis

Singh U.N. - Advanced S!n!is!ical /\11alysis

Nagar K. N. - Advanced Statistical Anulyi:;is

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t:0H·rtto1· ur 1\1 .P.

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Unit- 2 Capitalization : Concept and Theories, Over and Under

Capitalization, Capital Structure, Balanced Capital Structure, Trading

on Equity, Leverge : Financial and Operating leverge.

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Unit- 3 Marketing Management : Concept, Nature and Scope of marketing,

~~fffil~keting.:Manageniet~~M~lceting fflff; ~i$eing'fl

. . ffif: Meaning Objectives, Functions and scope, Media of

advertising, Selection and advertising media Essential of a good

advertising copy, Meaning of Sales Promotion, Importance,

limitations and Methods of Sales Promotion.

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~ ~ 'cf>'T 3l2f, ~. ~ 3fR ~ ~ c#i ~ I Unit- 4 Personnel Management Concept, Functions, Scope and

Importance, Signification of Man-Power Planning, f oRt~ ·~Iii 8~@.[~~: . iilerlrePolity, Concept

of Selection, Selection Procedure, Importance of employee training,

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Unit III- Entrepreneurial Behaviour : Innovation and Entrepreneurship,

Entrepreneurial Behaviour, Social Responsibility.

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Unit IV - Entrepreneurial Development Programme Entrepreneurial

Development Programme relevance and achievements, role of

Government in organising such programmes.

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Unit V - Entrepreneurship and Industrial Development : Planning and growth

of industrial activities through industrial policy of the Government,

Role of Industrial Estates, Role of Central and State Level

Promotional Services._ Women entrepr~eurship

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Suggested Readings:

• Kenneth R. Van Voorthis Entrepreneurship and small business

management.

• Hass School hammer & Arthur Kuri: Entrepreneurship and small.

• Sharma RA: Entrepreneurial Change in Indian Industries.

• Dhar, P.N. and Lydall H.F. The role of small enterprises in Indian Economic

Development.

• Shukla M.B. - Entrepreneurship Development

• ~. "if. fti4r~ ~. '3t1ff!a1 Rl<t5lxi, l=f. ~-~ r~ 31<t51~B1, ~# '-' ~ . f11 ~ . ~ • '51". xri~, Tfllc>f, '3il di Rl<t51xi ~ _....-n'"" . r .

$'~ - --a \

Department of Higher Education, Govt. Of M.P. Post Graduate Semester wise syllabus

as recommended by Central Board of Studies and approved by the Governor of M.P.

~ fuan ·fcp:rrrr, +UL ~

•Filciit>lcti'< cp®3TT * ~ {~4«:x ~ q1cp:rn:;+1 ~~"Ill 3l~ ~ ~ 3lj~iffla c=r~ ll~. * xl\J"ll41& GIB '1lj'17Ra

Session - 2018-19 Class M.Com Semester / ~~~:ex III Subject / fclt-m Accounting for Managerial

Decisions / ~ ~ofo.-i c5 ~ ~'{51jcp.-j

Title of the Subject Group Commerce fclt-m ~ cpl ~ PaperNo. /\:!~14?1 ~ IV Compulsory / 31f;tc114 <TT Optional / Compulsory ~ct>~cr, 3l~cll4 Max. Marks / ~ 3fcn 100 (80 + 20 CCE) Credit Hours Unit-I

Unit- II

5 04

Management Accounting : Its meaning, nature, scope and importance.

Difference of Management accounting with Cost Accounting and

Financial accounting. Tools and.. Technict!les of Management,

accounting.

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Nature and Limitations of Financial Statement : ~eecl~~~11~~o]j~:¢gv.• ~tiiffl.\llft~""'il~si"f

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S1:ssi~H1 '201~-19 - -- - .. --

l'ln~s M.Co 111 ·- - ·-

- - - --

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Sul~i1..'~t / 1~t-l~l 1ess IV nusi1 ~WTGl C'om

Taxntion I cllTcfx-1Tfircn ' -- ---

Tilk l)l'th~ Sub.k1.·t (1wup ~ tF1 ~11-~~ ,1>1· ~'1~ 1li

mcrcc

Pap,·r No. / \.l~•l\l ·,'l n,11i,T> Compulsory / ,1ll~,11~\ ~11 Optionnl / ~~r,~q ,l> ,1l ~ ~ll {\

11 Com pulsory

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~ tax. ~11:lrk~ / '-;11~,l>\llt Gf-F

C'rt'dit l 00 ( 5

SQ~2Q CCE)

llolll~ Unit - l

Unit- ll

Unit lll-

Unit. lV-

60 ---

Computation of lncmnl.! from Ousiness nnd Profession, Assessment of

l lindu Undivided Family (l l. l.l .F.) Including tax liabilities.

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Assessment of firlw and Associntion or Person( computntion or Tax

LinbilitiL'S.

Ass~ssmL'nt nr C't)mp:miL'S. including tax computntion. 1V1AT

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Assessment of Co-operative society. Charitnble nnd other

including tax cnkulntion.

Class

Depa1tment of Higher Education, Govt. OfM.P.

Post Graduate Semester wise syllabus

as recommended by Central Board of Studies and approved by the Governor ofM.P.

~ ~a-TT ~- lf_q_ W'fR

f-ilctcf)lm-< cf)~ * ~ ~~tcx ~ 41q4m+1

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Session - 2018-19

M.Com

Semester /~~-tex IV

Subject I~ Indirect Tax I 3rnc'4'ef cf)x

Title of the Subject Group Commerce

~ ~ cf>T ~ PaperNo. /~~;,q~ ~ III

Compulsory I 3l Pl cl 14 <TT Optional I Compulsory ~cp~cf> 31PJq14 Max. Marks I~ 3lcP 100 (80 + 20 CCE)

Credit 5

Hours I 60

Unit-I Concept of Indirect Taxes, Basic conditions of Excise liability,

Concept of goods, Excisable goods, !'.. fanufacture,

Manufacture.Principles of Classificatin ..

History of Good And Service Tax, O'ood Ano Servi~}'~ mlnciit, ..---

Basic,-elements of Good Md Seiv~ Tax, Types 9f Good Ant

Service T~.

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) V

Department of Higher Education, Govt. Of M.P. Post Graduate Semester wise syllabus

as recommended by Central Board of Studies a l c nc approved by the Governor of M.P.

~ fuan ~. 11.,;r. mfr-=r

" -:rA=1=a=cn+~ ro~x 'cpaTT3TT cfi ~ x~ ~ x-c x '1-1 jx-ll x 41 cp:i w '"I .

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Session - 2018 19 -

Class M.Com Semester / ~ ~ x-c x IV Subject/~ Indirect Tax / 3TTfc'[le:f cpx"

Title of the Subject Group Commerce ~~cpl" !;!ft!fcp

Paper No. / \;l!;/;,q=:51 wfiicp III

Compulsory I 3-1 R1 cl 14 <TT Optional / Compulsory

~cp~cp ~R1clllf Max. Marks/~ 3fcp 100 (80 + 20 CCE)

Credit 5

60 Hours Unit-I Concept of Indirect Taxes, Basic conditions of Excise liability,

Concept of goods, Excisable goods, Manufacture,

Manufacture.Principles of Classificatin ..

History of Good And Service Tax, ~docff:A:n~ -sitviee't-1:l~x 'in -'lt:1dit, .,--

B_asi~ elenients of" Goo'd ?1\n:d. :Setvic~J j:~p~; -:I · I?tys::,;Qf .. v ood An•

serviceillc. 31Wlfffi" cfR ~, '30-11~ ~ ctf ~ -mt, 'BTc1 c!fl' 3l"cJ'cITTUTT,

V