Subjects of M.Com in Punjab University

Hello, I am looking for the details regarding the list of subjects in the M.Com Semester 1st year of the Punjab University. So can you please provide me the details regarding this including the contact details of the University??

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Panjab University is a public Autonomous university which is located in the city of Chandigarh, India.

It was established in 1882.

You are looking for the details regarding the list of subjects in the M.Com Semester 1st year of the Punjab University. So I am providing it to you:

The list of subjects in the M.Com Semester 1st year of the Punjab University:

BUSINESS MANAGEMENT
CORPORATE FINANCIAL ACCOUNTING
FINANCIAL MANAGEMENT
BUSINESS ECONOMICS
COMPUTER APPLICATIONS IN BUSINESS
M.Com Syllabus of the Punjab University
SEMESTER-I
BUSINESS MANAGEMENT
UNIT-I
Nature and scope of Management, School of Management
Thought: Scientific, process, human behavior and social system
school; Decision making; creative elements in decision making,
Analytical tools to decision making. Function of a manager,
planning: concept, objective, significance, process and types;
organizing-concept, principles, theories. Organisational Structure:
Formal & Informal Organizations, organizational culture.
Motivation: Need, Theories of motivation: need hierarchy; theory
X and theory Y, two factor theory, McCleland’s learned need
theory.
UNIT-II
Leadership: Concept; Leadership Styles; Theories-trait theory,
behavioural theory, Fielder’s contingency theory; Harsey and
Blanchard’s situational theory; Managerial grid, Likert’s four
system of leadership.
Communication: Concept of two-way communication;
Communication process: Barriers to effective communication;
Types of organizational communication; Improving
communication; Transactional analysis in Communication.
Controlling: Elements of Management control, Control systems,
control Techniques and steps in controlling process. Business
Ethics.
CORPORATE FINANCIAL ACCOUNTING
UNIT-I
Development of Accounting Standards; Purpose,
Development of International and Indian Accounting Standards,
Convergence of Indian Accounting Standards with International
Accounting Standards, Indian Accounting Standards 1 & 2, 10, 14,
17, 19, 21, 25 and 26.
Issue, Forfeiture and Reissue of Shares, Final Accounts and
Financial statements of companies, Purchase of Business,
Liquidation Accounts, Valuation of Shares.
UNIT-II
Amalgamation, Absorption and Reconstructions of
Companies, Holding Company Accounts, Corporate
Reporting; Objectives, Factors of including Corporate reporting.
Reporting practices in India.
Accounting for Price Level Changes; Nature and Techniques.
Accounting for Human Resources; Need, Model of Valuation,
Areas of Corporate Social Performance; Measurement and Public
reporting of Corporate Social Performance, value added
accounting.
FINANCIAL MANAGEMENT
UNIT-I
Financial Management: Meaning, Scope, and Objectives,
Finance Functions: Investment, Financing and Dividend decisions;
Capital Budgeting: Nature of Investment Decisions, Investment
evaluation criteria: Payback period, Accounting rate of return, Net
present value, Internal rate of return, Profitability index, Capital
Rationing, Capital Budgeting under Risk and Uncertainty.
Cost of Capital: Meaning and Significance, Cost of debt,
preference capital, equality capital and retained earning,
Weighted average cost of capital; Financial, operating and
combined leverage: their measurement and effect on profit.
UNIT-II
Capital Structure: Concept and significance, Theories of
Capital, Capital Sturcture in Practice. Dividend Policy: Forms of
dividend, stability in dividend policy, Dividend theories,
Dividends policy in practice.
Working Capital: Meaning, significance and types, Factors
affecting working capital requirements, Determining working
capital needs, working capital management, Sources of working
capital, Financing of working capital, Management of Cash,
Receivables and Inventories; Mergers and Acquisitions: Reasons
and Financial considerations.
BUSINESS ECONOMICS
UNIT-I
Nature and scope of Managerial Economics: Objective of
firm; Economic theory; Managerial economist’s role and
responsibilities; Fundamental economics concepts: Incremental
principle, opportunity cost principle discounting principle, equimarginal
principle.
Demand Analysis: Individual and market demand functions;
Law of demand, determinants of demand; Theory of Consumer
Choice: Cardinal utility approach, indifference approach, Revealed
preference and theory of consumer choice under risk.
Demand estimation for major consumer durable and nondurable
products; Elasticity of demand: Price elasticity, income
elasticity and cross elasticity. Demand forecasting techniques.
Production Theory: Production function: production with
one and two variable inputs; Stages of production; Short and longrun
cost functions: their nature, shape and inter-relationship; Law
of variable proportions; Law of returns to scale.
UNIT-II
Price Determination under different Market Conditions:
Characteristics of different market structures; Price
determination and firm’s equilibrium in short-run and long-run
under perfect competition, monopolistic competition, oligopoly
and monopoly.
Price Practices: Methods of price determination in practice;
pricing of multiple products; price discrimination; International
price discrimination and dumping: Transfer pricing.
Classical, and Keynesian theory of income and employment,
Theory of consumption and investment spending, multiplieraccelerator
interaction; Business Cycles: :Nature and phases of a
business cycle; Theories of business cycle: Cobweb, Samulson and
Hicks Theories; Inflation: Definition, characteristics and types,
inflation in term of demand pull and cost push factors, effects of
inflation.
COMPUTER APPLICATIONS IN BUSINESS
UNIT-I
Introduction to HTML and Web Designing: Table, forms, frames
and other text formatting tags.
MS-ACCESS: Introduction to MS-ACCESS, working with database
and tables, queries in Access, Applying integrity constraints,
Introduction to forms, sorting and filtering, controls, Reports and
Macro: creating reports, using Macros.
Introduction to Accounting Packages, Manual Accounting Vs
Computerised Accounting, Preparing vouchers, invoice and salary
statements. Maintenance of accounting Books and final accounts,
Financial Report generation using Tally, Inventory record keeping
using Tally, Practical knowledge on wings Accounting and Tally.
Introduction to statistical Packages: usage of Statistical packages
for analysis in research. SPSS, Statistica.
UNIT-II
Introduction to E-Commerce : Meaning and concept; Electronic
commerce versus traditional commerce; Business applications of
e- commerce.
Business Models of E-Commerce; Supply chain management ,
product and service digitization , remote serving.
Electronic Payment Systems : Special features required in
payment systems for e-commerce, types of e-payment system;
cash and currency servers, e-cheques, credit cards, smart cards,
electronic purses and debit cards.
Security issue in E-Commerce: Security risks of e-commerce,
exposure of resources, type of threats, source of threats, security
tools and risk management approach.
SEMESTER-II
ACCOUNTING FOR MANAGERIAL DECISIONS
UNIT-I
Changing role of accountant in profession and industry;
Basic Accounting Concepts and Conventions and their
implications; Branches of accounting; Nature and Scope, Nature
and attributes of Financial Statements, their need to shareholders,
creditors and other interested parties, limitations of Financial
Statement.
Analysis and interpretation of Financial Statements,
Techniques of analysis; comparative statements, common size
statements, trend analysis, ratio analysis and AS 20, Fund flow
and cash flow analysis (with special reference to As 3).
UNIT-II
Marginal Costing: Concept and application of technique for
decision making in business, Cost-Volume-Profit analysis; costing
for Decision making.
Standard Costing: Concept, types of standards, fixation of
standards.
Variance Analysis: Material variance, labour variance and
overhead variance, Budgetary Control; Concept, Steps in
budgetary control, Types of budgets, Budgetary Control and
Standard Costing, Introduction to Performance Budgeting and
Zero Base Budgeting.
Uniform Costing & Inter-Firm Comparsion, Responsibility
Accounting.

Contact:
Panjab University
Sector 14, Chandigarh, 160014
1800 180 2065

Map:
[MAP]Panjab University[/MAP]
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