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UNIVERSITY OF CALICUT
                                                (Abstract)
M.Com - under Credit Semester System – in affiliated colleges and University centres –
regulation and 1st Semester Syllabus – implemented with effect from 2010 admission
onwards - Orders issued.
-------------------------------------------------------------------------------------------------------------
                 GENERAL AND ACADEMIC BRANCH – IV ‘E’ Section
No.GAIV/E3/2124/03                                     Dated, Calicut University. P.O., 31-07-2010.
-------------------------------------------------------------------------------------------------------------
Read: 1) Item No. 1 of the minutes of the Board of Studies in Commerce PG held on
            22-06-2010.
        2) Orders of Vice Chancellor in file of even number dated 29-07-2010.

                                               ORDER

         The meeting of the Board of Studies in Commerce PG held on 22-06-2010 as per
paper read as first above, approved the new regulation for M.Com programme offered in
affiliated colleges incorporating the provisions of the common regulation applicable to all
PG programmes offered in affiliated colleges and self financing centres of the University.
The meeting also authorised the Chairman to prepare the detailed syllabi of the 1st
Semester M.Com programme and the Chairman forwarded the same.

           Considering the urgency of the matter the Vice Chancellor has approved the
regulation and the syllabus of 1st Semester M.Com under Credit semester System subject
to ratification by the Academic Council.

        Sanction is therefore accorded for implementing the regulation and first semester
syllabus of M.Com under Credit Semester System in affiliated colleges and self financing
centres of the University with effect from 2010 admission onwards subject to ratification
by Academic Council.



         Orders are issued accordingly.
                                                                           Sd/-
                                                               DEPUTY REGISTRAR (G&A-IV)
                                                                     For REGISTRAR.
To
        The Principal,
        All colleges offering M.Com.
Copy to:
       Chairman Board of Studies in Commerce PG/Controller of Examinations/
         Ex.Section/ DR(PG)/SF/DF/FC
                                                                                       Forwarded/By Order


                                                                                           Sd/-
                                                                                     SECTION OFFICER.
REGULATIONS GOVERNING MASTER OF COMMERCE PROGRAMME
             UNDER CREDIT AND SEMESTER SYSTEM FOR AFFILIATED
COLLEGES IMPLEMENTED WITH EFFECT FROM 2010 -11 ACADEMIC YEAR
1.0 Title of the programme
This DEGREE shall be called MASTER OF COMMERCE (M.COM.).
2.0 Eligibility for admission
Any candidate who has passed B.COM or BBA (earlier BBS) degree of University
of Calicut or B.COM, BBA or BBM or BBS degree of any other University or
Institute in any state recognized by UGC or AICTE with a minimum of 45% marks
is eligible for admission. OBC and SC/ST students are eligible for relaxation as
per University rules.
3.0 Duration of the programme
The duration of the M.COM programme of study is two years divided into four
semesters.
4.0 Medium of Instruction
The medium of instruction and examination shall be English.
5.0 Subjects of study
The subjects of study leading to the award of M.COM. Shall comprise the
following courses:
5.1 Semester One


M.COM. I.1 Business Environment
M.COM. I.2 Quantitative Techniques
M.COM. I.3 Accounting for Managerial Decisions
M.COM. I.4 Management Information Systems
M.COM. I.5 Organizational theory and Behavior
5.2 Semester Two
M.COM.    2.1    International Business
M.COM.    2.2    Advanced Corporate Accounting
M.COM.    2.3    IT Applications in Commerce
M.COM.    2.4    Operations Research
M.COM.    2.5    Strategic Management
5.3 Semester Three
M.COM.     3.1   Financial Management
M.COM.     3.2   Research methodology in Commerce
M.COM.     3.3   Income tax
M.COM.     3.4   Elective Paper 1
M.Com 3.5        Project Work

5.4 Semester Four
M.COM.     4.1   Strategic Cost Accounting
M.COM.     4.2   Elective Paper II
M.COM.     4.3   Elective Paper III
M.COM.     4.4   Elective Paper IV
M.COM.     4.5   Project Report and
                     Viva Voce
                 .

6.0 Attendance
A candidate shall attend a minimum of 75% of the number of classes actually held
for each of the courses in a semester to be eligible for appearing for examination
in that course. If the candidate has shortage of attendance in any course in any
semester, he or she shall not be allowed to appear for any examination in that
semester. However, the University may condone up to 10% of shortage if the
candidate applies for it as laid down in University procedures and if the Vice
Chancellor is satisfied with the reasons cited by the candidate for his absence in
classes.
7.0 Schedule and Hours of Lecture
7.1 Duration of the semester
Each semester shall consist of 16 weeks of study. This does not include the time
used for conducting University examinations.
8.0 Internal Assessment
All courses except project work shall have internal assessment.
8.1 Internal Assessment Marks
  As per common regulations for CSS for PG
8.2 Internal assessment components
As per common regulation for CSS for PG
9.0 External Examination: As per common regulations for CSS for PG
10.0 Project Work
10.1During the third or fourth semester each student shall do a project for a
business organization or a social or an economic problem identified by the
supervising teacher under the guidance of a faculty member.
10.2 The project can be done individually or in groups of two students. But the
project report should be different for each of the students. That is, one student
may study a problem in the financial management area and another may study a
problem in the marketing management area etc. of the same firm if two students
in a college are doing project work for the same firm. In no case, the project
reports of two students shall be identical.
10.3 The candidate shall prepare at least two copies of the report: one copy for
submission to the Department and one copy for the student which he/she has to
bring with him/her at the time of viva voce. More copies may be prepared If the
organization or the guide or both ask for one copy each.
10.4 The report shall be printed (or neatly typed) and bound (preferably spiral
bound) with not less than 50 A4 size, double spaced, pages.
10.5 The project report should be submitted to the Head, Department of
Commerce of the College where he/she is doing M.Com at least one month
before the last working day of the fourth semester.
10.6 Structure of the report
       Title page
       Certificate from the organization ( for having done the project work)
       Certificate from guide
       Acknowledgements
       Contents
       Chapter I :             Introduction (Organization profile, Research problem,
       objectives
                               of the study, Research methodology etc.)
       Chapter II              Review of literature
       Chapters III and IV: Data Analysis ( 2 or 3 chapters)
       Chapter V :             Summary, Findings and Recommendations.
       Appendix (Questionnaire, specimen copies of forms, other exhibits etc.)
       Bibliography (books, journal articles etc. used for the project work).
10.7   Project work shall have the following stages
      Project proposal presentation
      Field work and analysis of data
      Report writing
   Draft project report presentation and discussion
      Final project report submission
10.8 Duration of project work
The duration for project work is 3 weeks. This time is to be used for data
collection. The work may be started in the third semester or early fourth semester
as is suitable for the students.


10.9 A certificate showing the duration of the project work shall be obtained from
the organization for which the project work was done and it shall be included in
the project report. If the project was not done for any organization, then a
certificate from the guide stating the reasons for not doing the project for any
identified organization.
10.10 Evaluation of project report: As per common regulations for CSS for PG


11.0 Viva Voce
11.1 At the end of fourth semester, each candidate shall attend a comprehensive
viva voce.
11.2 The viva board shall have at least two members: one external and one
internal. The external examiner(s) shall be appointed by the University. The
internal examiner shall be the Head, Department of Commerce of the College or a
faculty member nominated by him or her from the Department of Commerce.
12.0 Scheme of Instruction and Examination
12.1 Semester One
Course         Course Title                     Hours   Hours      Total   Total
Code                                     Theory         Practice   Hours   credits
M.COM I.1      Business Environment      80             20         100     4
M.COM I.2      Quantitative Techniques   80             20         100     4
M.COM I.3      Accounting for Managerial 80             20         100     4
               Decisions
M.COM I.4      Management          Information 80       20         100     4
               Systems
M.COM I.5      Organisational      theory   and 80      20         100     4
               Behavior
               Total in a semester              400     100        500     20
12.2 Semester Two
Course         Course Title                          Hours       Hours         Total         Total
Code                                    Theory                   Practice      Hours         Credits
M.COM 2.1      International Business   80                       20            100           4
M.COM 2.2      Advanced       Corporate 80                       20            100           4
               Accounting
M.COM 2.3      IT   Applications                in 80            20            100           4
               Commerce

M.COM 2.4    Operations Research                     80          20            100           4
M.COM 2.5    Strategic Management                    80          20            100           4
             Total in a semester                     400         100           500           20
12.3 Semester Three
Course Code     Course Title                         Hours    Hours         Total       Total Credits
                                     Theory Practice Hours
M.COM. 3.1      Financial Management 80     20       100   4
M.COM. 3.2      Research methodology 80     20       100   4
                in Commerce
M.COM. 3.3      Income Tax                           80       20            100         4
M.COM. 3.4      Elective I                           80       20            100         4
                                                                            100
M. Com 3.5      Project Work            (   Five              100
                hours work load per
              week)
              Total in a semester                    320      180           500         16
12.4 Semester Four
Course Code     Course Title                    Hours      Hours       Total      Total
                                            Theory Practice Hours
M.COM. 4.1      Advanced               Cost 80     20       100   4
                Accounting
M.COM.   4.2    Elective II                     80         20          100        4
M.COM.   4.3    Elective III                    80         20          100        4
M.COM.   4.4    Elective IV                     80         20          100        4
M.COM.   4.5    (a) Project Work   and Report              100         100        6
                preparation ( Five hours work
                per week)
                (b) Viva Voce                                                     2
                Total                           320        180         500        24
                Grand Total                     1440       560         2000        80

Note: Practice of 20 hours for each course is for the students to prepare for
seminar, visit firms, do and present assignment etc.


13.0 Functional Electives
13.1 Electives in the following optional areas can be chosen by the students
a) Financial Management
   b) Marketing Management
   c) Foreign Trade




14.0 Choosing Optional for specialization
Each candidate shall choose an area as given in section 13 above and the choice
shall be final. This choice should be clearly mentioned in the application filled up
for registration of the first semester examinations.


14.1 In case a college wants to change its optional area, it shall complete the
process of approval of option change before admission to M.Com of that
academic year starts. That is, option available in a college shall not be changed
after admission to M.Com of the year is completed.
14.2 Notwithstanding anything stated in these regulations, a student is always free
to cancel his or her registration for M.Com with a given option and register for it
with a different option. That is, if a student has already registered for M.Com with
Financial Management, he or she can cancel that registration and register afresh
for M.Com with any other option along with M.Com regular candidates of that
year. On cancellation, he or she has to write all the four semester examinations
afresh.


15. Application of the common regulation for CSS PG
In all other matters where this regulation is silent the provisions of the common
regulation for GP Program under CSS of the University to be implemented with
effect from 2010—11 academic year is applicable.
UNIVERSITY OF CALICUT
                    M COM 1.1 BUSINESS ENVIRONMENT
80 Hours

Credits: 04
Course objectives

            To acquaint students with the concepts of macro -economic
       environment in which a
Business organization operates.
            To make the student capable of analyzing and understanding the
       macroeconomic policies of the Government and assess their impact on
       business.

Module I
Business Environment: Components and Significance – Economic Scope –Political,
Economic, Social, Technological, Legal, Cultural and External Factors Influencing
Business Environment – Dimensions of International Business Environment – Challenges.
                                                                                10
Hours

Module II
Structure of Indian Economy; Economic systems- Market economic systems - Economic
planning with special reference to last three plans - Public Sector - changing role of Public
Sector - relevance of Public Sector – Public Sector reforms - Privatization and
disinvestments - concepts – forms - Policy environment- industrial policy - industrial
policy Resolution 1956 – New Industrial Policy 1991 - shift in focus – an overview of
Regulatory Framework with reference to insurance, Bank, Power and Telecom Sectors.
                                                                                         25
Hours
Module III
Profile of Indian Economy - New economic policy - Economic reforms – Liberalization -
Problems of growth –Unemployment – Poverty - Regional imbalance - Social injustice –
Inflation - Parallel economy - Lack of technical knowledge and information -
Globalization - meaning - stages - factors facilitating and impeding Globalization in India
- consequences of Globalization for India.
                                                                                      15
Hours
Module IV
Foreign Direct investment – Forms- Policy - Trends -Problems - Consequences – FEMA –
Multinational Corporations - Entry strategies - Role - Growth – Problems- Consequences -
Reasons - Trends - Advantages and Disadvantages - Competition Law.
                                                                                         10
Hours

Module V
WTO Origin, Objectives, Organization, Structure and Functioning – WTO and India
-WTO Agreements -Agreement on Agriculture (AOA) - Multi-fiber Agreement (MFA) -
Trade Related Intellectual Property Rights (TRIPS) - Trade Related Investment Measures
(TRIMS) - General Agreement on Trade in Services (GATS) – Intellectual Property
Rights- Barriers to trade - Trade Policy Changes consequent to WTO - Recent Exim
policy -Consequences of WTO for India.

                                                                                 20 Hours
References:

Core Readings:
K.V.Sivayya and VBM Das: Indian Industrial Economy, Sultan Chand Publishers, Delhi.
Suresh Bedi: Business Environment, Excel, New Delhi.
Francis Cherunilam: Business Environment - Text & Cases, Himalayan Publishing House,
Mumbai.
M. Adhikari: Economic Environment of Business, Sultan Chand & Sons, New Delhi.
Prof. Laxmi Narain : Globalization , Liberalization and Privatization of Public Enterprises,
Sultan
Chand & Co, New Delhi.
.Pandey G.N., Environmental Management, Vikas Publishing House.
Raj Agarwal: Business Environment, Excel Publications New Delhi.
Ray: Indian Economy, Prentice Hall of India.

Additional Readings:

Dutt, Rudder and Sundaram, KPM.: Indian Economy, S. Chand and Co., New Delhi.
Adhikary, M.: Economic Environment of Business, S. Chand & Co., New Delhi.
Chand, Amar: Government and Business, Tata McGraw Hill, New Delhi.
Alternative Survey Group: Structural Adjustment in India – An Assessment, New Age Int. (P),
NewDelhi.
Cherunillam, Francis : Business and Government , Himalaya Pub. House, New Delhi.
Awasthappa, K: Essentials of Business environment, Himalaya Pub. House, New Delhi.
Ghosh, P.K. & Kapoor, G.K.: Business Policy and Environment, S. Chand and Sons,
NewDelh.
Francis Cherunilam: International Business: Text and Cases, Prentice Hall of India.
Branson, William H., Macro Economic Theory and Policy, First East – West Press.
Dornbusch, R. and S. Fischer Macro Economics, Tata McGraw Hill.
Oliver, Blanchard, Macro Economics, Pearson Education.

Current Readings

Economic and Political Weekly.
Economic Survey of India.
Govt.of India Latest Economic Survey.
Hindu’s Survey of Indian Industries.
RBI Bulletins.
Financial Dailies.




                      UNIVERSITY OF CALICUT
                M.COM 1. 2. QUANTITATIVE TECHNIQUES
80 Hours
Credits: 04

Course Objectives:

             To acquaint students with the important statistical techniques for
       managerial decision making.
             To make the students learn the process of using statistical tools
       for validating findings and interpreting statistical results.

Module I
Probability and Probability Distribution: Definitions- Probability Rules –Application
of Probability Rules-Conditional Probability- Bayes theorem- Random Variable
and Probability Distributions; Binomial Distribution- Poisson Distribution and
Normal Distribution.

20 Hours
Module II
STATISTICAL ESTIMATION AND HYPOTHESIS TESTING: Introduction to
Hypothesis testing -
Meaning of Population, sample and sampling distribution - parameters and statistics -
Central limit theorem - Concept of Standard Error - Confidential limits - Estimation of
population parameters - properties of a good estimator - Point and interval estimation -
Hypothesis Formulation and testing procedure - Type I and Type II errors - one tail and
two tail tests - Sampling of Attributes - Estimation and testing Number and Proportions of
Successes, Difference between two proportions.
                                                                                  15
Hours
Module III
SAMPLING OF VARIABLES: Large Samples - Difference between large and small
samples -
Estimating population mean - testing the significance of Mean - Significance of the
difference between means of two samples - Significance between the standard deviations
of two samples - Small Samples -’t’ test - fixing fiducial limits to population mean -
testing the significance of the mean - testing the significance of the difference between
two independent means - testing the significance of the difference between two dependent
means- F test - meaning - Applications of F test - ANOVA - Assumptions - Procedure -
one way and two-way analysis of variance .
                                                                                 15
Hours
Module IV
STATISTICAL QUALITY CONTROL: Statistical Quality Control - Introduction -
Chance and Assignable Causes of Variation Uses of SQC - Process Control and Product
Control- Control Charts - Control Charts for Variables -X: Chart – Range chart - Standard
deviation chart - Control charts for attributes - C chart -p chart - np chart.
                                                                                     10
Hours

Module IV
STATISTICAL DECISION THEORY AND THEORY OF GAMES: Statistical Decision
Theory-
Nature of Decision - States of Nature – pay off Tables - expected Pay off - Expected
Opportunity Loss – Value of Perfect Information – Types of Decision Situation – Choice
of Decision Criteria – Decision Tree Analysis – Decision Making under Uncertainties.
Characteristics of Game Theory – Two Persons Zero Sum Game- Maximum and Minimax
Strategies – Games with Saddle Point – Dominating Strategy –Mixed Strategy – Game
without saddle point - Limitations of Games Theory.
                                                                              20
Hours
(Theory and Problems may be in the ratio of 40% and 60% respectively)

References:

Core Readings:

Levin, R.I. and D.S. Rubin :Statistics for Management , Prentice-Hall of India.
S.C.Gupta: Fundamentals of Statistics, Himalaya Publishing House, New Delhi.
Anderson Quantitative Methods for Business Decision, Thomson .
Barry Render, Ralph M. Stair Jr., Michael E. Hanna: Quantitative Analysis for
Management, Prentice Hall of India.
Anderson; Introduction to Management Science: Quantitative Techniques for
Decision Making, Thomson.
D.C.Sancheti & V.K.Kapoor : Statistics, Sultan Chand & Sons, New Delhi.
Sharma, J.K.: Operations Research – Theory &Applications, Macmillan India Ltd. 2009
Gupta, S.P: Statistical Methods, S. Chand & Sons, New Delhi.
Morris Hamburg: Statistical Analysis for Decision Making, Wordsworth Publishing Company.
Dr.B.N.Gupta: Statistics, Sahitya Bhavan Publishers.
C.B.Gupta: Introduction to Statistical Methods, Vikas Publishing Company, New Delhi.
Additional Readings:
Mendenhall: Introduction to Probability and Statistics, Thomson.
G. Gopikuttan: Quantitative Methods and Operational Research Himalaya
Publishing House.
Anand Sharma: Quantitative Techniques for Decision Making Himalaya
Publishing House.
Sharma, J.K; Business Statistics, Pearson, New Delhi
Gupta and Khanna : Quantitative Techniques for Decision Making, Prentice Hall of India,
New Delhi.




                         UNIVERSITY OF CALICUT
     M. COM       1.3. ACCOUNTING FOR MANAGERIAL DECISIONS
80 Hours.

Credits: 04
Course Objectives:

            To enable students to acquire sound Knowledge of concepts,
       methods and techniques of management accounting.
            To make the students develop competence with the applications
       of management accounting techniques in managerial decision making
       and control.

Module I
Management Accounting – Nature, Scope and Functions; Role of Management
Accountant - Cost Concepts and Classifications -Activity Based Product Costing –
Concept and uses, Emerging Costing Approaches.
                                                                         10 Hours
Module II
Variable and Absorption Costing – Concept, Comparison, Applications of Variable
Costing,
Preparation of Income Statements - Cost-Volume-Profit (CVP) Analysis – Contribution
Margin; Break – Even Analysis; Profit Volume (P/V) Analysis; Multiple-Product
Analysis; Optimal use of Limited Resources. Managerial Decision Making - Decision
Making Process - Differential Analysis - Types of Managerial Decisions – Make/Buy,
Add/Drop, Sell/ Process Further, Operate/Shutdown, Buy or Lease, Repair or replace ,
Special Order, Product Mix,
Pricing Decisions.

Module III
Budgetary control-basic concepts and techniques-fixed budget and flexible budgets-
incremental budgets and zero based budgets-budgeting organization, budget manual-
functional budgets, - raw material budget, labor budget, overhead budget, production and
sales budgets,
key factor budget-cash budget.
                                                                              25 Hours
Module IV
Capital investment process-Project cash flows-investment appraisal techniques; Payback
period, discounted pay back period, accounting rate of return, net present value, internal
rate of return, Modified Internal Rate of Return(MIRR), profitability index, Terminal
value method, Capital Rationing, Risk Analysis, Decision Tree Approach, Sensitivity
Analysis and other Statistical Technique.
                                                                                 25
                                                                         Hours
Module V
Performance Measurement – Measures of Performance - Financial Performance Measures
- Non - Financial Performance Measures – Return On Investment (ROI) – Concept – Uses
and Limitations – Return on Investment (ROI) Versus Residual Income (RI); Economic
Value Added (EVA) – Concept – Significance of EVA – Measurement of EVA (Theory
only) - Balanced Score Card (BSC) – Concept – Objectives – Perspectives of BSC -
Multiple Scorecard Measures to a Single Strategy (Theory Only) - Transfer Pricing
Methods.

                                                                             20 Hours
(Theory and Problems may be in the ratio of 60% and 40%
respectively)




References:

Core Readings:

Ravi M Kishore, “Cost Management” Taxmann Allied Services(P) Ltd,
New Delhi.
Robert S. Kaplan & Anthony A. Atkinson “Advanced Management Accounting” Prentice-
Hall of India Private Limited, New Delhi, Latest Edition.
Atkinson Anthony A., Rajiv D. Banker, Robert Kaplan and S. Mark Young,
Management Accounting, Prentice Hall, Latest Edition.
Horngreen Charles T., and Gary L. Sundem and William O. Stratton, Introduction to
ManagementAccounting, Prentice Hall of India, Latest Edition.
Drury Colin, Management and Cost Accounting , Thomson Learning.
Garison R.H. and E.W. Noreeb, Managerial Accounting, McGraw Hill.
Ronald W. Hilton, Managerial Accounting, McGraw Hill Education.
Jawahar Lal, Advanced Management Accounting, Text, Problems and Cases, S.
Chand & Co., New Delhi, Latest Edition.
Vij, Madhu, Management Accounting, McMillan, Latest Edition.

Additional Readings:

Copland, R M. and Vascher, P V. Managerial Accounting, John Wiley & Sons, Latest Edition.
Anthony, R.N. and Welsh, G.A.: Fundamentals of Management Accounting , Richard D.
Irwin, Latest Edition.
Anthony, R.N, Dearden, J and Vancil, R.F.:Management Control System : Cases and
Readings, Richard D. Irwin.
Chakraborty, S.K.: New Perspectives in Management Accounting, MacMillan, Latest Edition
Reeve, James. M.: Readings and Issues in Cost Management, South western College
Publishing,USA.
Shank, J. & Govindarajan, V.: Strategic Cost Management, The Free Press, Latest Edition.

Current Readings:

Management Accountant
Chartered Accountant
Chartered Financial Analyst




                         UNIVERSITY OF CALICUT
              M COM 1.4 MANAGEMENT INFORMATION SYSTEMS
80 Hours                                                                            4
Credit
Course objectives:
         To understand the process of information generation and
       communication in organisations

             To understand the process of IT application development and use
       in organisations

            To provide a basic understanding about security issues of
       information resources.

Module I
MIS Definition-Characteristics -Evolution of MIS: Concepts; framework for
understanding and designing MIS in an organisation; MIS and other related
disciplines: MIS and Management Accounting, MIS and Computer Science, MIS
and OR, MIS and Organisational Behaviour, MIS and Management.
Concept of information; definition, features, types, process of generation and
communication; quality of information; information overload; techniques for
managing overload; summarizing; filtering ;inferences and message routing.
System concepts; definition, types and characteristics of system-control in
systems: feedback: positive and negative; negative feedback control system,
input, process and output control; law of requisite variety.
20 Hours
Module II
Structure of MIS: Basic structural concepts: formal and informal information
systems; public and private information systems; multiple approaches to the
structure of MIS: Operational elements (physical components, process, outputs for
users), activity subsystems, functional subsystems and decision support –
synthesis of multiple approaches into a conceptual structure for MIS.
10 Hours
Module III
Information systems: Transaction Processing Systems, Office Automation
Systems, Information Reporting Systems, Decision Support Systems, Executive
Support Systems, Expert systems .
                                                                           20 Hours
Module IV
Systems Development and Implementation: System development methodologies;
SDLC approach; prototyping approach and user development approach- Systems
Analysis; systems Design; Concepts of database and database design; system
implementation; management of information system projects; system
documentation – information system audit. Security of information resources;
threats to information resources; security systems for risk management.
20 Hours

Module V
Enterprise Resource Planning Systems –Features-ERP modules-implementation
of ERP
                                                                10 Hours

Core Readings:
O’Brien, James A: Management Information Systems, Tata McGraw Hill, New
Delhi, 2004.
George M.Scott: Management Information Systems, McGraw Hill Book Company,
New Delhi.
Schultheis, Robert and summer, Mary: Management Information Systems, Tata
McGraw Hill, New
Delhi, 2005.
Gordon B Davis, et. El: Management Information Systems, Prentice Hall of India,
New Delhi.
Kenneth C.Laudon and Jane P.Laudon: Management Information Systems –
Managing the Digital
Firm, Pearson Education Asia, New Delhi 2004.
Effy Oz, Management Information Systems, Vikas Publishing House, New Delhi.
Haag, Cummings and Mccubbrey: Management Information Systems for the
Information Age, Tata
McGraw Hill, New Delhi, 2004
Post, Gerald V and Anderson, David L: Management Information Systems, Tata
McGraw Hill, New Delhi, 2004.
Alex Leon: Enterprise Resource Planning –Tata McGraw-Hill-New Delhi
Additional Readings
M G Namboodiri: Information Management for Decision Making –Allied
Publishers, New Delhi.
Ashok Arora: Management Information System –Excel Books. New Delhi
Current Readings
ICFAI Journal of E Business.
ICFAI Journal of Systems Management.
ICFAI Journal of Knowledge Mnagement.
ICFAI Journal of Information Technaology.
DATAQUEST.
PC QUEST.
MIS Quarterly.




                     UNIVERSITY OF CALICUT
             M. COM 1.5. ORGANIZATIONAL BEHAVIOUR
80 Hours
Credits: 04

Course Objectives:
          To develop a theoretical understanding among students about
       the structure and behaviour of organization.
             To make them capable of realizing the competitiveness for firms.

Module I
INTRODUCTION: Organization - Definition – Organization Theories: Classical Theory-
Features- limitations. Neoclassical Theory – features – limitations. Contemporary
Organization Theory – features limitations. Systems Approach – Contingency Approach.
Organizational Behaviour (OB) – Features –Scope – Fundamentals Concepts of OB –
Challenges and Career Development for OB – Contributing disciplines to the OB.
                                                                                  10
Hours
Module II
UNDERSTANDING INDIVIDUAL AND GROUP BEHAVIOUR: Individual Behaviour
– Personality Determinants – Big five Personality factors – Learning Theories. The
Perceptual Process – Factors influencing perception – Internal & External; Attitudes and
Behaviour- Attitude Formation and Attitude Change. Group Behaviour – Group
Dynamics- Fundamentals of Groups – Stages of Development-Transaction Analysis (TA)-
Important Factors influencing Team Effectiveness – Cohesiveness – Norms – Decision
Making.

                                                                           20
Hours
Module III
MOTIVATION, MORALE AND CULTURE: Motivation- Theories of Motivation –
Motivational
Processes - Content Theories (Maslow, Alderfer ,Herzberg, McCleland) – Process
Theories (Adam, Victor, Vroom and Lawler and Porter) – Learning and Reinforcement
Theory - Morale – Factors influencing Morale - Organizational Culture – Concepts –
Forming a Culture – Sustaining a Culture – Changing a Culture.

                                                                                     15
Hours
Module IV
ORGANISATIONAL POWER AND POLITICS AND CONFLICT & NEGOTIATIONS:
Power and Politics: Power Bases – Dependency – Individual Versus Organisational Power
– Political process in Organisation – Factors contributing – Techniques of Organisational
Politics – Managing Political Behaviour; Conflict – Transition in Conflict Thought –
Functional and Dysfunctional Conflict – Process of Conflict – Managing Conflict -
Negotiations – Process – Approaches – Issues in negotiations.
                                                                                    20
Hours
Module V
LEADERSHIP AND CHANGE: Leadership – Introduction – Leadership and
Management – Leadership Styles - Theories of Leadership – Traits – Behavioral Model
(Managerial Grid) – Contingency ( Feilder, Path goal, Tri-dimensional ) – Inspirational
Approaches - Change – Challenges contributing to Change – Types of Change
Approaches – Contemporary Issues in Change-Management of Change.
                                                                                       15
Hours


References:
Core Readings:

Robbins; S.P., Organisational Behaviour , Prentice Hall of India Pvt. Ltd., New
Delhi.
Daft: Organisation Theory and Design, Thomson Publishers.
Luthans, Fred, Organisational Behaviour, Mc Graw Hill International, New York.
Robins S.P., Organisational Theory: Structure Design and Application, ,
Prentice Hall of India
Pvt.Ltd.
Aswathappa: Organizational Behavior, Himalaya Publishers,NewDelhi.
Jones G R: Organizational Theory, Pearson Education, New Delhi.
Uma Sankaran: Organisational Behaviour:Text and Cases,Tata McGraw
Hill Publishing Company Ltd,NewDelhi.
Sharma.R.A:Organisational Theory & Behavior, Tata McGraw Hill
Publishing Company Ltd, NewDelhi.

Additional Readings:
Schermerhorn, Hunt & Osborn: Organizational Behaviour , Wiley & Sons. New York.
McGregor, Douglas.: The Human Side of Enterprise , Tata McGraw-Hill, New Delhi
Greenburg & Baron: Behaviour In Organizations , Prentice Hall of India. New Delhi.
Miner: Organisational Behaviour: Essential Theories of Motivation and Leadership,
Prentice Hall of India, New Delhi.
Dwivedi: Human Relations & Organizational Behavior, MacMillan India.
Atkinson & Raynor; Personality, Motivation & Achievement, John Wiley & Sons

Current Readings

Harvard Business Review.
Sloan Management Review.
Indian Management.
Vikalpa.
Decision.

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Mcom syllabus for calicut university

  • 1. UNIVERSITY OF CALICUT (Abstract) M.Com - under Credit Semester System – in affiliated colleges and University centres – regulation and 1st Semester Syllabus – implemented with effect from 2010 admission onwards - Orders issued. ------------------------------------------------------------------------------------------------------------- GENERAL AND ACADEMIC BRANCH – IV ‘E’ Section No.GAIV/E3/2124/03 Dated, Calicut University. P.O., 31-07-2010. ------------------------------------------------------------------------------------------------------------- Read: 1) Item No. 1 of the minutes of the Board of Studies in Commerce PG held on 22-06-2010. 2) Orders of Vice Chancellor in file of even number dated 29-07-2010. ORDER The meeting of the Board of Studies in Commerce PG held on 22-06-2010 as per paper read as first above, approved the new regulation for M.Com programme offered in affiliated colleges incorporating the provisions of the common regulation applicable to all PG programmes offered in affiliated colleges and self financing centres of the University. The meeting also authorised the Chairman to prepare the detailed syllabi of the 1st Semester M.Com programme and the Chairman forwarded the same. Considering the urgency of the matter the Vice Chancellor has approved the regulation and the syllabus of 1st Semester M.Com under Credit semester System subject to ratification by the Academic Council. Sanction is therefore accorded for implementing the regulation and first semester syllabus of M.Com under Credit Semester System in affiliated colleges and self financing centres of the University with effect from 2010 admission onwards subject to ratification by Academic Council. Orders are issued accordingly. Sd/- DEPUTY REGISTRAR (G&A-IV) For REGISTRAR. To The Principal, All colleges offering M.Com. Copy to: Chairman Board of Studies in Commerce PG/Controller of Examinations/ Ex.Section/ DR(PG)/SF/DF/FC Forwarded/By Order Sd/- SECTION OFFICER.
  • 2. REGULATIONS GOVERNING MASTER OF COMMERCE PROGRAMME UNDER CREDIT AND SEMESTER SYSTEM FOR AFFILIATED COLLEGES IMPLEMENTED WITH EFFECT FROM 2010 -11 ACADEMIC YEAR 1.0 Title of the programme This DEGREE shall be called MASTER OF COMMERCE (M.COM.). 2.0 Eligibility for admission Any candidate who has passed B.COM or BBA (earlier BBS) degree of University of Calicut or B.COM, BBA or BBM or BBS degree of any other University or Institute in any state recognized by UGC or AICTE with a minimum of 45% marks is eligible for admission. OBC and SC/ST students are eligible for relaxation as per University rules. 3.0 Duration of the programme The duration of the M.COM programme of study is two years divided into four semesters. 4.0 Medium of Instruction The medium of instruction and examination shall be English. 5.0 Subjects of study The subjects of study leading to the award of M.COM. Shall comprise the following courses: 5.1 Semester One M.COM. I.1 Business Environment M.COM. I.2 Quantitative Techniques M.COM. I.3 Accounting for Managerial Decisions M.COM. I.4 Management Information Systems M.COM. I.5 Organizational theory and Behavior 5.2 Semester Two M.COM. 2.1 International Business M.COM. 2.2 Advanced Corporate Accounting M.COM. 2.3 IT Applications in Commerce M.COM. 2.4 Operations Research M.COM. 2.5 Strategic Management
  • 3. 5.3 Semester Three M.COM. 3.1 Financial Management M.COM. 3.2 Research methodology in Commerce M.COM. 3.3 Income tax M.COM. 3.4 Elective Paper 1 M.Com 3.5 Project Work 5.4 Semester Four M.COM. 4.1 Strategic Cost Accounting M.COM. 4.2 Elective Paper II M.COM. 4.3 Elective Paper III M.COM. 4.4 Elective Paper IV M.COM. 4.5 Project Report and Viva Voce . 6.0 Attendance A candidate shall attend a minimum of 75% of the number of classes actually held for each of the courses in a semester to be eligible for appearing for examination in that course. If the candidate has shortage of attendance in any course in any semester, he or she shall not be allowed to appear for any examination in that semester. However, the University may condone up to 10% of shortage if the candidate applies for it as laid down in University procedures and if the Vice Chancellor is satisfied with the reasons cited by the candidate for his absence in classes. 7.0 Schedule and Hours of Lecture 7.1 Duration of the semester Each semester shall consist of 16 weeks of study. This does not include the time used for conducting University examinations. 8.0 Internal Assessment All courses except project work shall have internal assessment. 8.1 Internal Assessment Marks As per common regulations for CSS for PG 8.2 Internal assessment components As per common regulation for CSS for PG 9.0 External Examination: As per common regulations for CSS for PG 10.0 Project Work
  • 4. 10.1During the third or fourth semester each student shall do a project for a business organization or a social or an economic problem identified by the supervising teacher under the guidance of a faculty member. 10.2 The project can be done individually or in groups of two students. But the project report should be different for each of the students. That is, one student may study a problem in the financial management area and another may study a problem in the marketing management area etc. of the same firm if two students in a college are doing project work for the same firm. In no case, the project reports of two students shall be identical. 10.3 The candidate shall prepare at least two copies of the report: one copy for submission to the Department and one copy for the student which he/she has to bring with him/her at the time of viva voce. More copies may be prepared If the organization or the guide or both ask for one copy each. 10.4 The report shall be printed (or neatly typed) and bound (preferably spiral bound) with not less than 50 A4 size, double spaced, pages. 10.5 The project report should be submitted to the Head, Department of Commerce of the College where he/she is doing M.Com at least one month before the last working day of the fourth semester. 10.6 Structure of the report Title page Certificate from the organization ( for having done the project work) Certificate from guide Acknowledgements Contents Chapter I : Introduction (Organization profile, Research problem, objectives of the study, Research methodology etc.) Chapter II Review of literature Chapters III and IV: Data Analysis ( 2 or 3 chapters) Chapter V : Summary, Findings and Recommendations. Appendix (Questionnaire, specimen copies of forms, other exhibits etc.) Bibliography (books, journal articles etc. used for the project work). 10.7 Project work shall have the following stages  Project proposal presentation  Field work and analysis of data  Report writing
  • 5. Draft project report presentation and discussion  Final project report submission 10.8 Duration of project work The duration for project work is 3 weeks. This time is to be used for data collection. The work may be started in the third semester or early fourth semester as is suitable for the students. 10.9 A certificate showing the duration of the project work shall be obtained from the organization for which the project work was done and it shall be included in the project report. If the project was not done for any organization, then a certificate from the guide stating the reasons for not doing the project for any identified organization. 10.10 Evaluation of project report: As per common regulations for CSS for PG 11.0 Viva Voce 11.1 At the end of fourth semester, each candidate shall attend a comprehensive viva voce. 11.2 The viva board shall have at least two members: one external and one internal. The external examiner(s) shall be appointed by the University. The internal examiner shall be the Head, Department of Commerce of the College or a faculty member nominated by him or her from the Department of Commerce. 12.0 Scheme of Instruction and Examination 12.1 Semester One Course Course Title Hours Hours Total Total Code Theory Practice Hours credits M.COM I.1 Business Environment 80 20 100 4 M.COM I.2 Quantitative Techniques 80 20 100 4 M.COM I.3 Accounting for Managerial 80 20 100 4 Decisions M.COM I.4 Management Information 80 20 100 4 Systems M.COM I.5 Organisational theory and 80 20 100 4 Behavior Total in a semester 400 100 500 20
  • 6. 12.2 Semester Two Course Course Title Hours Hours Total Total Code Theory Practice Hours Credits M.COM 2.1 International Business 80 20 100 4 M.COM 2.2 Advanced Corporate 80 20 100 4 Accounting M.COM 2.3 IT Applications in 80 20 100 4 Commerce M.COM 2.4 Operations Research 80 20 100 4 M.COM 2.5 Strategic Management 80 20 100 4 Total in a semester 400 100 500 20 12.3 Semester Three Course Code Course Title Hours Hours Total Total Credits Theory Practice Hours M.COM. 3.1 Financial Management 80 20 100 4 M.COM. 3.2 Research methodology 80 20 100 4 in Commerce M.COM. 3.3 Income Tax 80 20 100 4 M.COM. 3.4 Elective I 80 20 100 4 100 M. Com 3.5 Project Work ( Five 100 hours work load per week) Total in a semester 320 180 500 16 12.4 Semester Four Course Code Course Title Hours Hours Total Total Theory Practice Hours M.COM. 4.1 Advanced Cost 80 20 100 4 Accounting M.COM. 4.2 Elective II 80 20 100 4 M.COM. 4.3 Elective III 80 20 100 4 M.COM. 4.4 Elective IV 80 20 100 4 M.COM. 4.5 (a) Project Work and Report 100 100 6 preparation ( Five hours work per week) (b) Viva Voce 2 Total 320 180 500 24 Grand Total 1440 560 2000 80 Note: Practice of 20 hours for each course is for the students to prepare for seminar, visit firms, do and present assignment etc. 13.0 Functional Electives 13.1 Electives in the following optional areas can be chosen by the students
  • 7. a) Financial Management b) Marketing Management c) Foreign Trade 14.0 Choosing Optional for specialization Each candidate shall choose an area as given in section 13 above and the choice shall be final. This choice should be clearly mentioned in the application filled up for registration of the first semester examinations. 14.1 In case a college wants to change its optional area, it shall complete the process of approval of option change before admission to M.Com of that academic year starts. That is, option available in a college shall not be changed after admission to M.Com of the year is completed. 14.2 Notwithstanding anything stated in these regulations, a student is always free to cancel his or her registration for M.Com with a given option and register for it with a different option. That is, if a student has already registered for M.Com with Financial Management, he or she can cancel that registration and register afresh for M.Com with any other option along with M.Com regular candidates of that year. On cancellation, he or she has to write all the four semester examinations afresh. 15. Application of the common regulation for CSS PG In all other matters where this regulation is silent the provisions of the common regulation for GP Program under CSS of the University to be implemented with effect from 2010—11 academic year is applicable.
  • 8. UNIVERSITY OF CALICUT M COM 1.1 BUSINESS ENVIRONMENT 80 Hours Credits: 04 Course objectives  To acquaint students with the concepts of macro -economic environment in which a Business organization operates.  To make the student capable of analyzing and understanding the macroeconomic policies of the Government and assess their impact on business. Module I Business Environment: Components and Significance – Economic Scope –Political, Economic, Social, Technological, Legal, Cultural and External Factors Influencing Business Environment – Dimensions of International Business Environment – Challenges. 10 Hours Module II Structure of Indian Economy; Economic systems- Market economic systems - Economic planning with special reference to last three plans - Public Sector - changing role of Public Sector - relevance of Public Sector – Public Sector reforms - Privatization and disinvestments - concepts – forms - Policy environment- industrial policy - industrial policy Resolution 1956 – New Industrial Policy 1991 - shift in focus – an overview of Regulatory Framework with reference to insurance, Bank, Power and Telecom Sectors. 25 Hours Module III Profile of Indian Economy - New economic policy - Economic reforms – Liberalization - Problems of growth –Unemployment – Poverty - Regional imbalance - Social injustice – Inflation - Parallel economy - Lack of technical knowledge and information - Globalization - meaning - stages - factors facilitating and impeding Globalization in India - consequences of Globalization for India. 15 Hours Module IV Foreign Direct investment – Forms- Policy - Trends -Problems - Consequences – FEMA – Multinational Corporations - Entry strategies - Role - Growth – Problems- Consequences - Reasons - Trends - Advantages and Disadvantages - Competition Law. 10 Hours Module V WTO Origin, Objectives, Organization, Structure and Functioning – WTO and India -WTO Agreements -Agreement on Agriculture (AOA) - Multi-fiber Agreement (MFA) - Trade Related Intellectual Property Rights (TRIPS) - Trade Related Investment Measures (TRIMS) - General Agreement on Trade in Services (GATS) – Intellectual Property Rights- Barriers to trade - Trade Policy Changes consequent to WTO - Recent Exim policy -Consequences of WTO for India. 20 Hours
  • 9. References: Core Readings: K.V.Sivayya and VBM Das: Indian Industrial Economy, Sultan Chand Publishers, Delhi. Suresh Bedi: Business Environment, Excel, New Delhi. Francis Cherunilam: Business Environment - Text & Cases, Himalayan Publishing House, Mumbai. M. Adhikari: Economic Environment of Business, Sultan Chand & Sons, New Delhi. Prof. Laxmi Narain : Globalization , Liberalization and Privatization of Public Enterprises, Sultan Chand & Co, New Delhi. .Pandey G.N., Environmental Management, Vikas Publishing House. Raj Agarwal: Business Environment, Excel Publications New Delhi. Ray: Indian Economy, Prentice Hall of India. Additional Readings: Dutt, Rudder and Sundaram, KPM.: Indian Economy, S. Chand and Co., New Delhi. Adhikary, M.: Economic Environment of Business, S. Chand & Co., New Delhi. Chand, Amar: Government and Business, Tata McGraw Hill, New Delhi. Alternative Survey Group: Structural Adjustment in India – An Assessment, New Age Int. (P), NewDelhi. Cherunillam, Francis : Business and Government , Himalaya Pub. House, New Delhi. Awasthappa, K: Essentials of Business environment, Himalaya Pub. House, New Delhi. Ghosh, P.K. & Kapoor, G.K.: Business Policy and Environment, S. Chand and Sons, NewDelh. Francis Cherunilam: International Business: Text and Cases, Prentice Hall of India. Branson, William H., Macro Economic Theory and Policy, First East – West Press. Dornbusch, R. and S. Fischer Macro Economics, Tata McGraw Hill. Oliver, Blanchard, Macro Economics, Pearson Education. Current Readings Economic and Political Weekly. Economic Survey of India. Govt.of India Latest Economic Survey. Hindu’s Survey of Indian Industries. RBI Bulletins. Financial Dailies. UNIVERSITY OF CALICUT M.COM 1. 2. QUANTITATIVE TECHNIQUES
  • 10. 80 Hours Credits: 04 Course Objectives:  To acquaint students with the important statistical techniques for managerial decision making.  To make the students learn the process of using statistical tools for validating findings and interpreting statistical results. Module I Probability and Probability Distribution: Definitions- Probability Rules –Application of Probability Rules-Conditional Probability- Bayes theorem- Random Variable and Probability Distributions; Binomial Distribution- Poisson Distribution and Normal Distribution. 20 Hours Module II STATISTICAL ESTIMATION AND HYPOTHESIS TESTING: Introduction to Hypothesis testing - Meaning of Population, sample and sampling distribution - parameters and statistics - Central limit theorem - Concept of Standard Error - Confidential limits - Estimation of population parameters - properties of a good estimator - Point and interval estimation - Hypothesis Formulation and testing procedure - Type I and Type II errors - one tail and two tail tests - Sampling of Attributes - Estimation and testing Number and Proportions of Successes, Difference between two proportions. 15 Hours Module III SAMPLING OF VARIABLES: Large Samples - Difference between large and small samples - Estimating population mean - testing the significance of Mean - Significance of the difference between means of two samples - Significance between the standard deviations of two samples - Small Samples -’t’ test - fixing fiducial limits to population mean - testing the significance of the mean - testing the significance of the difference between two independent means - testing the significance of the difference between two dependent means- F test - meaning - Applications of F test - ANOVA - Assumptions - Procedure - one way and two-way analysis of variance . 15 Hours Module IV STATISTICAL QUALITY CONTROL: Statistical Quality Control - Introduction - Chance and Assignable Causes of Variation Uses of SQC - Process Control and Product Control- Control Charts - Control Charts for Variables -X: Chart – Range chart - Standard deviation chart - Control charts for attributes - C chart -p chart - np chart. 10 Hours Module IV STATISTICAL DECISION THEORY AND THEORY OF GAMES: Statistical Decision Theory- Nature of Decision - States of Nature – pay off Tables - expected Pay off - Expected Opportunity Loss – Value of Perfect Information – Types of Decision Situation – Choice of Decision Criteria – Decision Tree Analysis – Decision Making under Uncertainties.
  • 11. Characteristics of Game Theory – Two Persons Zero Sum Game- Maximum and Minimax Strategies – Games with Saddle Point – Dominating Strategy –Mixed Strategy – Game without saddle point - Limitations of Games Theory. 20 Hours (Theory and Problems may be in the ratio of 40% and 60% respectively) References: Core Readings: Levin, R.I. and D.S. Rubin :Statistics for Management , Prentice-Hall of India. S.C.Gupta: Fundamentals of Statistics, Himalaya Publishing House, New Delhi. Anderson Quantitative Methods for Business Decision, Thomson . Barry Render, Ralph M. Stair Jr., Michael E. Hanna: Quantitative Analysis for Management, Prentice Hall of India. Anderson; Introduction to Management Science: Quantitative Techniques for Decision Making, Thomson. D.C.Sancheti & V.K.Kapoor : Statistics, Sultan Chand & Sons, New Delhi. Sharma, J.K.: Operations Research – Theory &Applications, Macmillan India Ltd. 2009 Gupta, S.P: Statistical Methods, S. Chand & Sons, New Delhi. Morris Hamburg: Statistical Analysis for Decision Making, Wordsworth Publishing Company. Dr.B.N.Gupta: Statistics, Sahitya Bhavan Publishers. C.B.Gupta: Introduction to Statistical Methods, Vikas Publishing Company, New Delhi. Additional Readings: Mendenhall: Introduction to Probability and Statistics, Thomson. G. Gopikuttan: Quantitative Methods and Operational Research Himalaya Publishing House. Anand Sharma: Quantitative Techniques for Decision Making Himalaya Publishing House. Sharma, J.K; Business Statistics, Pearson, New Delhi Gupta and Khanna : Quantitative Techniques for Decision Making, Prentice Hall of India, New Delhi. UNIVERSITY OF CALICUT M. COM 1.3. ACCOUNTING FOR MANAGERIAL DECISIONS
  • 12. 80 Hours. Credits: 04 Course Objectives:  To enable students to acquire sound Knowledge of concepts, methods and techniques of management accounting.  To make the students develop competence with the applications of management accounting techniques in managerial decision making and control. Module I Management Accounting – Nature, Scope and Functions; Role of Management Accountant - Cost Concepts and Classifications -Activity Based Product Costing – Concept and uses, Emerging Costing Approaches. 10 Hours Module II Variable and Absorption Costing – Concept, Comparison, Applications of Variable Costing, Preparation of Income Statements - Cost-Volume-Profit (CVP) Analysis – Contribution Margin; Break – Even Analysis; Profit Volume (P/V) Analysis; Multiple-Product Analysis; Optimal use of Limited Resources. Managerial Decision Making - Decision Making Process - Differential Analysis - Types of Managerial Decisions – Make/Buy, Add/Drop, Sell/ Process Further, Operate/Shutdown, Buy or Lease, Repair or replace , Special Order, Product Mix, Pricing Decisions. Module III Budgetary control-basic concepts and techniques-fixed budget and flexible budgets- incremental budgets and zero based budgets-budgeting organization, budget manual- functional budgets, - raw material budget, labor budget, overhead budget, production and sales budgets, key factor budget-cash budget. 25 Hours Module IV Capital investment process-Project cash flows-investment appraisal techniques; Payback period, discounted pay back period, accounting rate of return, net present value, internal rate of return, Modified Internal Rate of Return(MIRR), profitability index, Terminal value method, Capital Rationing, Risk Analysis, Decision Tree Approach, Sensitivity Analysis and other Statistical Technique. 25 Hours Module V Performance Measurement – Measures of Performance - Financial Performance Measures - Non - Financial Performance Measures – Return On Investment (ROI) – Concept – Uses and Limitations – Return on Investment (ROI) Versus Residual Income (RI); Economic Value Added (EVA) – Concept – Significance of EVA – Measurement of EVA (Theory only) - Balanced Score Card (BSC) – Concept – Objectives – Perspectives of BSC - Multiple Scorecard Measures to a Single Strategy (Theory Only) - Transfer Pricing Methods. 20 Hours
  • 13. (Theory and Problems may be in the ratio of 60% and 40% respectively) References: Core Readings: Ravi M Kishore, “Cost Management” Taxmann Allied Services(P) Ltd, New Delhi. Robert S. Kaplan & Anthony A. Atkinson “Advanced Management Accounting” Prentice- Hall of India Private Limited, New Delhi, Latest Edition. Atkinson Anthony A., Rajiv D. Banker, Robert Kaplan and S. Mark Young, Management Accounting, Prentice Hall, Latest Edition. Horngreen Charles T., and Gary L. Sundem and William O. Stratton, Introduction to ManagementAccounting, Prentice Hall of India, Latest Edition. Drury Colin, Management and Cost Accounting , Thomson Learning. Garison R.H. and E.W. Noreeb, Managerial Accounting, McGraw Hill. Ronald W. Hilton, Managerial Accounting, McGraw Hill Education. Jawahar Lal, Advanced Management Accounting, Text, Problems and Cases, S. Chand & Co., New Delhi, Latest Edition. Vij, Madhu, Management Accounting, McMillan, Latest Edition. Additional Readings: Copland, R M. and Vascher, P V. Managerial Accounting, John Wiley & Sons, Latest Edition. Anthony, R.N. and Welsh, G.A.: Fundamentals of Management Accounting , Richard D. Irwin, Latest Edition. Anthony, R.N, Dearden, J and Vancil, R.F.:Management Control System : Cases and Readings, Richard D. Irwin. Chakraborty, S.K.: New Perspectives in Management Accounting, MacMillan, Latest Edition Reeve, James. M.: Readings and Issues in Cost Management, South western College Publishing,USA. Shank, J. & Govindarajan, V.: Strategic Cost Management, The Free Press, Latest Edition. Current Readings: Management Accountant Chartered Accountant Chartered Financial Analyst UNIVERSITY OF CALICUT M COM 1.4 MANAGEMENT INFORMATION SYSTEMS 80 Hours 4 Credit Course objectives:
  • 14.  To understand the process of information generation and communication in organisations  To understand the process of IT application development and use in organisations  To provide a basic understanding about security issues of information resources. Module I MIS Definition-Characteristics -Evolution of MIS: Concepts; framework for understanding and designing MIS in an organisation; MIS and other related disciplines: MIS and Management Accounting, MIS and Computer Science, MIS and OR, MIS and Organisational Behaviour, MIS and Management. Concept of information; definition, features, types, process of generation and communication; quality of information; information overload; techniques for managing overload; summarizing; filtering ;inferences and message routing. System concepts; definition, types and characteristics of system-control in systems: feedback: positive and negative; negative feedback control system, input, process and output control; law of requisite variety. 20 Hours Module II Structure of MIS: Basic structural concepts: formal and informal information systems; public and private information systems; multiple approaches to the structure of MIS: Operational elements (physical components, process, outputs for users), activity subsystems, functional subsystems and decision support – synthesis of multiple approaches into a conceptual structure for MIS. 10 Hours Module III Information systems: Transaction Processing Systems, Office Automation Systems, Information Reporting Systems, Decision Support Systems, Executive Support Systems, Expert systems . 20 Hours Module IV Systems Development and Implementation: System development methodologies; SDLC approach; prototyping approach and user development approach- Systems Analysis; systems Design; Concepts of database and database design; system implementation; management of information system projects; system documentation – information system audit. Security of information resources; threats to information resources; security systems for risk management. 20 Hours Module V Enterprise Resource Planning Systems –Features-ERP modules-implementation of ERP 10 Hours Core Readings: O’Brien, James A: Management Information Systems, Tata McGraw Hill, New Delhi, 2004. George M.Scott: Management Information Systems, McGraw Hill Book Company, New Delhi. Schultheis, Robert and summer, Mary: Management Information Systems, Tata McGraw Hill, New
  • 15. Delhi, 2005. Gordon B Davis, et. El: Management Information Systems, Prentice Hall of India, New Delhi. Kenneth C.Laudon and Jane P.Laudon: Management Information Systems – Managing the Digital Firm, Pearson Education Asia, New Delhi 2004. Effy Oz, Management Information Systems, Vikas Publishing House, New Delhi. Haag, Cummings and Mccubbrey: Management Information Systems for the Information Age, Tata McGraw Hill, New Delhi, 2004 Post, Gerald V and Anderson, David L: Management Information Systems, Tata McGraw Hill, New Delhi, 2004. Alex Leon: Enterprise Resource Planning –Tata McGraw-Hill-New Delhi Additional Readings M G Namboodiri: Information Management for Decision Making –Allied Publishers, New Delhi. Ashok Arora: Management Information System –Excel Books. New Delhi Current Readings ICFAI Journal of E Business. ICFAI Journal of Systems Management. ICFAI Journal of Knowledge Mnagement. ICFAI Journal of Information Technaology. DATAQUEST. PC QUEST. MIS Quarterly. UNIVERSITY OF CALICUT M. COM 1.5. ORGANIZATIONAL BEHAVIOUR 80 Hours Credits: 04 Course Objectives:
  • 16. To develop a theoretical understanding among students about the structure and behaviour of organization.  To make them capable of realizing the competitiveness for firms. Module I INTRODUCTION: Organization - Definition – Organization Theories: Classical Theory- Features- limitations. Neoclassical Theory – features – limitations. Contemporary Organization Theory – features limitations. Systems Approach – Contingency Approach. Organizational Behaviour (OB) – Features –Scope – Fundamentals Concepts of OB – Challenges and Career Development for OB – Contributing disciplines to the OB. 10 Hours Module II UNDERSTANDING INDIVIDUAL AND GROUP BEHAVIOUR: Individual Behaviour – Personality Determinants – Big five Personality factors – Learning Theories. The Perceptual Process – Factors influencing perception – Internal & External; Attitudes and Behaviour- Attitude Formation and Attitude Change. Group Behaviour – Group Dynamics- Fundamentals of Groups – Stages of Development-Transaction Analysis (TA)- Important Factors influencing Team Effectiveness – Cohesiveness – Norms – Decision Making. 20 Hours Module III MOTIVATION, MORALE AND CULTURE: Motivation- Theories of Motivation – Motivational Processes - Content Theories (Maslow, Alderfer ,Herzberg, McCleland) – Process Theories (Adam, Victor, Vroom and Lawler and Porter) – Learning and Reinforcement Theory - Morale – Factors influencing Morale - Organizational Culture – Concepts – Forming a Culture – Sustaining a Culture – Changing a Culture. 15 Hours Module IV ORGANISATIONAL POWER AND POLITICS AND CONFLICT & NEGOTIATIONS: Power and Politics: Power Bases – Dependency – Individual Versus Organisational Power – Political process in Organisation – Factors contributing – Techniques of Organisational Politics – Managing Political Behaviour; Conflict – Transition in Conflict Thought – Functional and Dysfunctional Conflict – Process of Conflict – Managing Conflict - Negotiations – Process – Approaches – Issues in negotiations. 20 Hours Module V LEADERSHIP AND CHANGE: Leadership – Introduction – Leadership and Management – Leadership Styles - Theories of Leadership – Traits – Behavioral Model (Managerial Grid) – Contingency ( Feilder, Path goal, Tri-dimensional ) – Inspirational Approaches - Change – Challenges contributing to Change – Types of Change Approaches – Contemporary Issues in Change-Management of Change. 15 Hours References:
  • 17. Core Readings: Robbins; S.P., Organisational Behaviour , Prentice Hall of India Pvt. Ltd., New Delhi. Daft: Organisation Theory and Design, Thomson Publishers. Luthans, Fred, Organisational Behaviour, Mc Graw Hill International, New York. Robins S.P., Organisational Theory: Structure Design and Application, , Prentice Hall of India Pvt.Ltd. Aswathappa: Organizational Behavior, Himalaya Publishers,NewDelhi. Jones G R: Organizational Theory, Pearson Education, New Delhi. Uma Sankaran: Organisational Behaviour:Text and Cases,Tata McGraw Hill Publishing Company Ltd,NewDelhi. Sharma.R.A:Organisational Theory & Behavior, Tata McGraw Hill Publishing Company Ltd, NewDelhi. Additional Readings: Schermerhorn, Hunt & Osborn: Organizational Behaviour , Wiley & Sons. New York. McGregor, Douglas.: The Human Side of Enterprise , Tata McGraw-Hill, New Delhi Greenburg & Baron: Behaviour In Organizations , Prentice Hall of India. New Delhi. Miner: Organisational Behaviour: Essential Theories of Motivation and Leadership, Prentice Hall of India, New Delhi. Dwivedi: Human Relations & Organizational Behavior, MacMillan India. Atkinson & Raynor; Personality, Motivation & Achievement, John Wiley & Sons Current Readings Harvard Business Review. Sloan Management Review. Indian Management. Vikalpa. Decision.