BHADRAK (AUTONOMOUS) COLLEGE

BHADRAK- 756100, ODISHA

COURSES OF STUDIES

FOR

TWO YEARS POST GRADUATE COURSE

IN

MASTER OF COMMERCE

(SEMESTER PATTERN)

W.E.F. ACADEMIC YEAR 2018-19

POST GRADUATE DEPARTMENT OF COMMERCE

Copy Right @2019

Bhadrak (Auto) College, W.E.F-2018-19 Page 1

I. Title:  

a) Name of the Programme: Master of Commerce 

b) Nature and duration of the Programme: FULLTIME Post-Graduate Degree Programme of

TWO YEARS.  
II. Introduction:  

The Master of Commerce is a full time two-year program offered by Bhadrak Autonomous

College and conducted by experienced faculty members. This programme adopts the blended
learning approach for teaching the students. This college is one of the best government
college in Odisha that provides proper learning environment to the students.
III. Vision of the Program:  

To facilitate creation of Dynamic and Effective Business Professionals, Managers and

Entrepreneurs who can transform corporate sector that caters to the needs of the society and
contribute towards Nation building.  
IV. Objectives of the Program:  

At Bhadrak Autonomous College, Master of Commerce Program is to provide world class

Business and commerce Education. The Program aims to improve Business Decision
Making Capabilities of upcoming Managers by enhancing their Analytical Skills. 
V. Learning Outcome of the Program 

On the successful completion of this Program a student shall be able to:  

1. Apply the knowledge of management theories and practices in resolving the business
problems.  
2. Foster analytical and critical thinking abilities for data-based decision making. 
3. Learn new technologies with ease and be productive at all times 
4. Ability to lead themselves and others in the achievement of organizational goals,
contributing effectively to a team environment.  

VII. Structure of the Program:  

The M.Com program need minimum two years divided into four semesters to complete.
During third semester students have to opt for specialization. The medium of instruction and
examination will be only English.

Bhadrak (Auto) College, W.E.F-2018-19 Page 2

 DEPARTMENT OF COMMERCE

SEMESTER 1
COURSE MAX MARK
CODE TITLE OF THE PAPER MID -SEM END SEM FULL
MARK

CC-101 FINANCIAL MANAGEMENT AND 20 80 100

POLICY

CC-102 STASTICAL ANALYSIS 20 80 100

CC-103 ADVANCED CORPORATE 20 80 100

ACCOUNTANCY

CC-104 ECONOMIC ANALYSIS 20 80 100

CC-105 ORGANISATIONAL THEORY 20 80 100

AND BEHAVIOUR

SEMESTER 2

COURSE MAX MARK

CODE TITLE OF THE PAPER MID -SEM END-SEM
FULL
MARK

CC-201 MARKETING MANAGEMENT 20 80 100

QUANTITATIVE TECHNIQUES FOR

CC-202 20 80 100
BUSINESS DECISION

CC-203 RESEARCH METHODOLOGY 20 80 100

Bhadrak (Auto) College, W.E.F-2018-19 Page 3

 CORPORATE TAX STRUCTURE AND
CC-204 20 80 100
PLANNING

CC-205 SEMINAR ___ ___ 100

Bhadrak (Auto) College, W.E.F-2018-19 Page 4

 DEPARTMENT OF COMMERCE

SEMESTER 3
COURSE MAX MARK FULL
CODE TITLE OF THE PAPER MID -SEM END SEM MARK

CC-301 STRATEGIC MANAGEMENT 20 80 100

CC-302 MANAGEMENT ACCOUNTING 20 80 100

CC-303 INDIRECT TAXES 20 80 100

CC-304 ADVANCED ACCOUNTING THEORY 20 80 100

AND FINANCIAL REPORTING

CC-305 FINANCIAL MARKET & INSTITUTION 20 80 100

OR

ADVERTSING AND SALES

MANAGEMENT

SEMESTER 4
COURSE MAX MARK
CODE TITLE OF THE PAPER MID -SEM END SEM
FULL
MARK

CC-401 BUSINESS ENVIRONMENT AND 20 80 100

INTERNATIONAL BUSINESS

CC-402 HUMAN RESOURCES MANAGEMENT 20 80 100

AND INDUSTRIAL RELATION

Bhadrak (Auto) College, W.E.F-2018-19 Page 5

 CC-403 PROJECT MANAGEMENT 20 80 100

CC-404 SECURITY ANALYSIS & PORTFOLIO 20 80 100

MANAGEMENT

OR

CONSUMER BEHAVIOUR

PROJECT

CC-405 (DISSERTATION COURSE) ------ ------ 100

Bhadrak (Auto) College, W.E.F-2018-19 Page 6

 SEMESTER-1
Core Course-101
Duration: 3hrs, Mid Semester-20, End Semester-80, F.M.-100

FINANCIAL MANAGEMENT AND POLICY

Lectures: 65 hrs
Objective: The objective of the course is to make student practically equipped to financial management and
policies. It helps the students to gain skills necessary to effectively manage a corporation's finances.

Unit- 1.Financial Management: Lecturers: 10

Nature, Objectives and Scope of Financial Management; Financial Decision Making and Types of Financial
Decisions; Role of a Financial Manager in a Firm and Agency Problems, Risk, Return, Framework for
Financial Decision Making.

Unit- 2.Capital Budgeting Decision: Lecturers: 15

Nature and Kinds of Capital Budgeting Decision; Techniques of Evaluating Capital Budgeting Decision;
Capital Budgeting Decision Under Inflation, Capital Budgeting Decision Under Uncertainty and Their
Evaluation Using Statistical Techniques.

Unit-3. Capital Structure: Lecturers: 20

Concept, Financial Leverage and Its Impact on Valuation of a Firm. Theories of Capital Structure,
Determinants of Capital Structure. Issues in Dividend Decisions, Models and Theories of Dividend, Forms
of Dividend, Corporate Dividend Behaviour.

Unit- 4.Working Capital Planning and Management: Lecturers: 20

Basis for Working Capital Planning and Estimation Cash Management, Inventory Management, Accounts
Receivable Management. Corporate Restructuring: Manager and Acquisition Types; Sources of Takeover,
Valuation and Financing of Acquisition.

Suggested Readings:

1. Srivastava, R.N., Financial Management And Policy, Himalaya publications.

2. Van Horne, James L., Financial Management and Policy. PHI, New Delhi
3. Panday I.M., Financial Management, Vikas Publication
4. Chandra p., Financial Management; Theory and practice .Tata McGraw Hill.
5. Khan M.Y and Jain p.k :Financial Management : Text and problems (Tata McGraw Hill)
6.R.PRustogi : Financial Management (Galgotia Publishing Company)

Bhadrak (Auto) College, W.E.F-2018-19 Page 7

 SEMESTER-1
Core Course-102
Duration: 3hrs, Mid Semester-20, End Semester-80, F.M.-100

STATISTICAL ANALYSIS
Lecture: 65 hrs.
Objective: The objective of the course is to make student practically equipped to analysis of data using
advanced statistical tools. It helps the students to gain skills of selection of data, analysis and interpretation
of data in real life.

Lecturers: 10
Unit- 1. Probability and Probability Distribution:

Introduction to Probability, Addition, Multiplication, Bayes’ Theorem, Probability Distribution- Binomial

Distribution, Poisson Distribution and Normal Distribution.

Lecturers: 15

Unit -2. Sampling Distribution and Hypothesis Testing: Methods of Sampling, Sampling Distribution of
Statistics And Standard Errors, Central Limit Theorem, Point Estimation, Interval Estimation, Properties of
An Estimator, Power of A Test, Degree Of Freedom, Large Sample Test For Proportion, Means and
Standard Deviation.

Lecturers: 20

Unit- 3. Parametric and Non-Parametric Test:

F Test, T- Test, Z-Test, Chi-Square Test, Shine Test, Median Test And Rank Test, Co-Relation Test, Design
of Experiment, Mann-Whitney Test (Utest); Kruskal-Wallis Test (H-Test); Rank Correlation Test, Data
Envelopment Analysis

Lectures: 20

Unit-4. Multivariate Analysis: Analysis of Variance, Regression Analysis: Simple and Multiple
Regression Analysis Up To Three Variables, Content Analysis, Factor Analysis and Matching Analysis.

Suggested Readings:

1. Levin, R. And D.S Rubin, Statistics for Management, PHI Pvt Ltd, New Delhi
2. Gupta, S.P., Statistical Methods, S. Chand and Sons.
3. Gupta S.C., Fundamental of Statistics, Himalaya Publications

Bhadrak (Auto) College, W.E.F-2018-19 Page 8

 SEMESTER-1
Core Course-103
Duration: 3hrs, Mid Semester-20, End Semester-80, F.M.-100

ADVANCED CORPORATE ACCOUNTANCY

Lecture: 65 hrs.
Objective: The objective of the course is to make student practically equipped to preparation of final
accounts as per the companies Act, 2013. It helps the students to gain skills of using Indian Accounting
Standards (Ind As) for preparation of books of accounts in various companies.

Unit – 1. Conceptual Framework of Accounting: Lecturers-20

Accountancy as an Information System, Users and Their Information Needs. Concepts and Conventions,
Indian Accounting Standards, Needs and Developments, Specific Ind as (Presentation of Financial
Statements (Ind As-1) and Accounting Policies (Ind As-8).

Unit – 2 Preparation of Final Accounts: Lecturers-15

Preparation of Annual Accounts of Companies as Per Companies Act- 2013 (Schedule- Iii), Preparation of
Cash Flow Statement as Per Ind As, Managerial Remuneration, Disposal of Company Profits. Final
Accounts of Insurance and Banking Companies (Theory).
Lecturers-20
Unit- 3 Accounts of Holding Companies:
Consolidated Financial Statements. (Ind AS -103 and Ind AS-110).
Lecturers- 10
UNIT- 4.Contemporary Issues in Accounting:
Human Resource Accounting, Responsibility Accounting, Environment Accounting. Corporate Social
Responsibility, Value Added Statements.

Suggested Readings:

1. Jawaharlal, Accounting Theory and practice. Himalaya publications.

2. Monga, J.R.Fundamental of Corporate Accounting, Mayur Paper backs,New Delhi.
3. Maheshswari, S.N and S.K.maheswari.Corporate Accounting. Vikas Publishing House.
4. M.P.Vijay Kumar, First Lessons in Financial Reporting, SnowWhite India.
5. Compendium of Statements and Standards of Accounting, The ICAI,New Delhi.

Bhadrak (Auto) College, W.E.F-2018-19 Page 9

 SEMESTER-1
Core Course-104
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

ECONOMIC ANALYSIS
Lectures: 65 hrs

Objective: The objective of the course is to make student practically equipped to managerial economics and
its application in business decision.

Unit-1.Firm and its objectives: Lectures: 10

Theories of the Firm, Managerial Theories, Behavioural Approaches, Growth Theories, Etc. Relevance of
Profit Maximization in the Modern Context.

Unit -2.Consumer Behaviour: Lectures-20

Determination of Demand, Type of Goods and the Demand Function. Indifference Curve Analysis,
Indifference Preference, Slutsky’s Analysis of Demand, Revealed Preference, Theory of Attributes, and the
Demand Function. Inter – Temporal Demand Function. Demand for Durable Goods.

Unit -3.Production and Cost: Lectures-20

Production Function, Concept of Productivity, Iso-Quants Ridge Lines, Iso-Lines, Iso-Cost Lines,
Expansion Path and Multiproduct Firm, Empirical Production Function: Cobbe-Douglas Production
Function. Estimation of Production Function. Cost Function: Classification of Costs, Short Run And Long
Run Cost Functions. Law of Variable Proportion, Return to Scale, Scale Economies, Scope Economies.
Estimation of Cost Function, Problem of Estimating Cost and Production Functions. Duality Between
Production and Cost Function.

Lecturer-15

Unit -4.Price and Output Relationship under Different Market Structures:

Perfect Competition, Monopoly, and Discriminating Monopoly, Monopolistic Competition, Oligopoly,

Game Theory and Oligopolistic Behaviours, Duopoly, Regulatory Aspects of Monopoly.

Suggested Readings:

1. Economic for management - Reddy, (Himalaya publications)

2. Mehta P. L.: Managerial Economics Analysis, Problems and cases, Sultan Chand and
Sons, New Delhi.
3. Varian, Micro-Economic Analysis (ed. 3), Norton, 1992.
4. Dwivedi , D.N. Managerial Economics (Vikas Publication House).
5. Koutsyiannis, A., Modern Microeconomics, Macmillan Press Ltd. (1998 Reprint).
6. Baumol W. J. Economic Theory and Operations Analysis, Prentice Hall of India Ltd., New Delhi.

Bhadrak (Auto) College, W.E.F-2018-19 Page 10

 SEMESTER-1
Core Course-105
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

ORGANISATIONAL THEORY AND BEHAVIOUR

Lectures: 65 hrs
Objective: The objective of the course is to gain knowledge about organisation and its structure. It helps the
students to learn about management practices for influencing the employees effectively and working with
them.

Unit-1.Organisational Theory: Lectures: 20

Classical, Neo-Classical and Contemporary Theory, Authority, Power, Status, Formal and Informal
Structure. Organisational Behaviour: Concept, Determinants, Models, Challenges and Opportunities of
Organisational Behaviour. Individual Behaviour: Foundation of Individual Behaviour, Values, Attitudes,
Personality, Emotion, Theory X and Theory Y, Chris Agris Behaviour Pattern, Perceptual Process and
Learning.

Unit-2.Group Decision Making and Communication: Lectures: 10

Concept, Nature of Decision Making Process, Individual Vs. Group Decision Making-Nominal Group
Technique And Delphi Techniques, Model Of Communication, Effectiveness in Organisation-Feedback,
Transactional Analysis, Johari Window.

Unit-3.Motivation: Lectures: 20

Maslow’s Need Hierarchy, Two Factor Theory, ERG, Porter-Lawler Model, Expectancy Model, Cognitive
Evaluation, Goal Setting, Equity, Motivation And Organisational Effectiveness.

Leadership: Power And Conflict: Trait Theories, Behavioral Theories and Contingency Theories.
Leadership and Effectiveness, Contemporary Issues in Leadership. Sources of Conflicts, Pattern, Level and
Conflict Resolution Strategies, Approach, Situational Approach,

Unit-4.Organisational Culture: Lectures: 15

Organisational Development and Stress Management-Concept and Determinants of Organisational Culture-

Organisational Development: Concept and Intervention Techniques. Stress Management: Individual and
Organisational Factors to Stress, Consequences of Stress on Individual and Organisation, Management of
Stress.

Suggested Readings:

1. Aswathappa.K–Organisational Behaviour-HPH,Mumbai
2. Robins – S.POrganisational Behaviour- Prentice Hall Of India Pvt. Ltd. , New Delhi
3.Robins-S.P – Organisational theory, Structure, Design, application- PHI Pvt Ltd. , New Delhi
4. LuthansFred-Organisational Behaviour-McGrawHill, NewDelhi

Bhadrak (Auto) College, W.E.F-2018-19 Page 11

 SEMESTER-2
Core Course-201
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

MARKETING MANAGEMENT
Lecturers: 65 hrs
Objective: The objective of the course is to gain knowledge about customers’ position in the market. It
helps the students to learn about various marketing and its impact on customers and products.

Lectures: 10

Unit-1: Introduction to Marketing: Traditional View Of Marketing; Evolution Of Marketing Concept;

Modern Concept Of Marketing; Marketing Functions And Role; Marketing Management Process- A
Strategic Perspective. Marketing Environment: Significance Of Scanning Marketing Environment;
Economic, Demographic, Socio-Cultural, Technical, Political And Legal Environment Of Marketing In
India.

Lectures: 15

Unit-2: Buyer Behaviour- Consumer vs. Business Buying Behaviour; Consumer Buying Decision Process
and Influences; Industrial Buying Process. Market Segmentation, Targeting And Positioning: Bases And
Procedure For Segmenting A Consumer Market; Criteria For Effective Market Segmentation; Target Market
Selection And Strategies; Positioning – Concept, Bases And Process.

Lectures: 20

Unit-3: Product Decision: Product Concept And Classification; Major Product Decisions; New Product
Development; Consumer Adoption And Innovation Diffusion, Product Life Cycle – Concept And
Appropriate Strategies To Be Adopted At Different Stages. Pricing Decisions: Objectives of Pricing; Factors
Affecting Price of a Product; Procedure for Setting Price; Pricing Policies and Strategies. Distribution
Decisions: Channels of Distribution – Concept and Importance; Different Types of Distributions,
Middlemen and Their Functions; Channel Management, Selection, Motivation and Performance Appraisal
of Distribution Middlemen.

Lectures: 20

Unit-4: Promotion Decisions: Meaning And Importance Of Promotion; Communication Process; Promotion
Tools- Their Effectiveness; Determining Optimal Promotion Mix Developing And Implementing A
Promotional Campaign; Promoting Through Internet; Promotion Scene In India. Contemporary Topics of
Marketing: Viral Marketing, Guerrilla Marketing, Social and Societal Marketing, Green Marketing, Digital
Marketing, B2B and B2C Marketing and Social Media Marketing.

Suggested Readings:

1. Kotler Philip and Kevin Keller Marketing Management, 13th ed., Pearson Prentice –2008.
3. Marketing Management - Sherklekar and Krishna Murty- Himalaya publication
4. Etzel, Michael J., Bruce Walker and William J. Stanton, Fundamentals of Marketing, 11th ed.,, McGraw
Hill, 2008.
5. Ramaswamy V.S and Namkumari; Marketing Management (Macmillan)

Bhadrak (Auto) College, W.E.F-2018-19 Page 12

 SEMESTER-2
Core Course-202
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

QUANTITATIVE TECHNIQUES FOR BUSINESS DECISIONS

Lecturers: 65 hrs
Objective: The objective of the course is to make student practically equipped to mathematical and
statistical techniques to assess the performance of a business.

Lectures: 15
Unit-1: Quantitative Approach to Management Decision Making. Linear Programming: Mathematical
Formulation of Linear Programming Problems and Their Solution Using Graphic Approach and Simplex
Algorithm. Duality and Sensitivity Analysis.
Lectures: 20

Unit-2: Transportation: Solving the Problem, Testing Optimality MODI Method. Cases of Unbalanced
Problems, Degeneracy, Maximization Objective, Multiple Solutions and Prohibited Routes. Assignment:
Solving the Problem. Cases of Unbalanced Problems, Multiple Optimum Solutions, Maximisation Objective
and Unacceptable Assignments.
Lectures: 15

Unit-3: Inventory Control: Techniques Of Selective Control, Economic Order Quantity (EOQ) Models-
Classical, Gradual Replenishment Without Shortages, Price Breaks And Planned Stock Outs, Deciding
Optimum Safety Stock And Reorder Level. Queuing Theory: Elements of a Queuing System. Models with
Poisson Arrival and Services Rates, Single Server and Infinite and Finite Population Sequencing: N-Jobs (2
And 3 Machine).
Lectures: 15

Unit-4: PERT/CPM: Networking With One Estimate of Time. Networks with Three Estimates of Time.
Time-Cost Trade-Off. PERT/Cost. Resource Allocation and Resource Levelling. Replacement Analysis:
Replacement of Capital Assets – Discrete Cases When Time Value of Money Is Not Considered and When
Time Value of Money Is Considered. Replacement of Items That Fail Suddenly.

Suggested Readings:
1. Levin, R.I., D.S. Rubin and J.P. Stingson, “Quantitative Approaches to Management”, 1986, McGraw -
Hill.
2. Quantitative Techniques for business decisions -AnandSarma
3. Vohra N.D., “Quantitative Techniques in Management”, 3rd Edition, The McGraw Hill companies, 2006.
4. Bierman H. Jr, C.P. Bonini and W.H. Hausman, “Quantitative Analysis for Business Decisions”, 7th
Edition, Homewood, Ill., Irwin 1983
4. Taha, Hamdy A., “Qperations Research: An Introduction”, 8th Edition, Prentice –
Hall of India.

Bhadrak (Auto) College, W.E.F-2018-19 Page 13

 SEMESTER-2
Core Course-203
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

RESEARCH METHDOLOGY
Lectures: 60 hrs

Objective: The objective of the course is to gain knowledge about purpose and process of research. This
subject helps the students to learn about preparation and presentation reports.
Lectures-15

Unit-I Research Concept and Types: Concepts of Research, Types of Research: Pure Research vs.
Applied Research; Social Science Research: Design-Exploratory Research, Descriptive Research,
Diagnostic Research, Action Research, Experimental Research, Case Study Research and Survey Method
Research; Functional Research: Finance, Marketing, HRD and Production; Organisation of Business
Research: Outsourcing and In-House Research.

Lectures-15

Unit-2 Formulating Research Problem and Process: Selection of Problem; Formulation of Problem;
Setting Objectives; Research Hypothesis: Null Hypothesis and Alternative Hypothesis; Process of
Formulating Hypothesis; Type-I And Type-II Error in Hypothesis; Process of Quantitative Research;
Process of Qualitative Research.

Lectures- 15

Unit-3 Planning of Research : Research Design; Sample Design; Methods and Techniques of Data
Collection; Selection of Variables; Measurement of Scales; Data Processing; Analysis and Interpretation of
Data; Use of Statistical Techniques in Analysis of Interpretations.

Lectures-15

Unit-4 Report Writing –Types Of Reports; Short Report and Long Report; Lay-Out of Research Report;
Research Proposal; Pilot Testing; Research Report Components: Prefatory Items, Introduction,
Methodology, Findings, Conclusions, Footnotes, Appendices, Bibliography and References; Presentation of
Report (PPT).

Suggested Readings:
1. Krishnaswami O.R. : “Methodology of Research in Social Science ‘Himalaya publishing,Mumbai
3. Ranjith Kumar: Research Methodlogy: A step by step Guide for Beginers, Sage Publishers, New delhi
5. Kothari, C.R. Research methodology, Weshwa Prakashan, new delhi
6. Wilkinson & Bhandarkar: Methodology and techniques of Social Research , Himalaya Publishers

Bhadrak (Auto) College, W.E.F-2018-19 Page 14

 SEMESTER-2
Core Course-204
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

CORPORATE TAX STRUCTURE AND TAX PLANNING

Lectures: 60 hrs

Objective: The objective of the course is to gain knowledge about income tax and tax planning. This will
make student practically equipped with filling of income tax through online and planning of income tax
under income Tax Act, 1961.

Lectures: 15

Unit I-Assessment of Companies: Residential Status And Incidence of Tax Of Company Form Of
Organisation, Types of Companies, Corporate Tax In India, Computation of Corporate Tax: Carry Forward
And Set Off of Losses In The Case Of Certain Companies, Deductions Available To Corporate Assesse,
Computation of Taxable Income Of Companies; Computation of Amount of Corporate Tax Liability;
Minimum Alternate Tax. Overview of Assessment Procedure.

Lectures: 15

Unit-II: Penalties & Prosecutions: Advance payment of tax, Tax deduction at source, Refund claim,
Appeals revisions settlement of cases-its procedures. Introduction of Tax Planning: Meaning of tax planning
and management, tax evasion and tax avoidance; Nature and scope of tax planning and management in the
corporate sector; Justification of corporate tax planning and management.

Lectures: 15

Unit-III. Tax on Distributed Profits of Domestic Companies; Tax on Income Distributed To Unit Holders.
Tax Planning With Reference To Distribution of Assets at the Time of Liquidation. Tax Planning and
Specific Management Decisions: Implications of Tax Concessions and Incentives For Corporate Decisions
In Respect Of Setting Up A New Business, Location Of Business And Nature of Business. Capital Structure
Decisions; Bonus Share; Owning Or Leasing of an Asset; Purchase of Assets By Instalment System Or Hire
System.

Lectures: 15

Unit –IV. Business Reorganisation: Tax Planning in Respect Of Amalgamation or De-Merger of

Companies, Slump Sale, Conversion of a Firm into A Company. Conversion of Sole Proprietorship into
Company, Conversion of Company into Limited Liability Partnership. International Taxation: Double
Taxation and Avoidance Agreements, Overview of Indian Transfer Pricing.

Suggested Readings:

1. Singhania,Vinod K. and Monica Singhania ,Direct Taxes: Laws &practices.Taxmann Publication Pvt.Ltd
2. Singh,P.K., Corporate Tax Planning., Himalaya publication.
3. Ahuja ,Girish and Ravi Gupta, Corporate tax planning and management. Bharat’s.
4. Prasad, Bhagabati.,Direct Taxes: Laws & practices. WishwaPrakashan.

Bhadrak (Auto) College, W.E.F-2018-19 Page 15

 SEMESTER-2
Core Course-205, F.M-100

Project Marks -50

Presenatation-30
Viva-voc-20

SEMESTER-3
Bhadrak (Auto) College, W.E.F-2018-19 Page 16
 Core Course-301
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

STRATEGIC MANAGEMENT
Lecturers: 65 hrs
Objective: The objective of the course is to make students learn about different strategies used in the
business scenario for achieving the short term as well as long goals of the business.

Lectures: 10

Unit-1: Introduction: Concept and Role of Corporate Strategy; Levels of Strategy; Basic Model of Strategic
Management; Approaches to Strategic Decision Making; Strategic Role of Board of Directors and Top
Management; Strategic Implications of Social and Ethical Issues.
Lectures: 20

Unit-2: Strategic Analysis: Analysis of Broad Environment- Environmental Profile; Constructing Scenarios;
Analysis of Operating Environment- Michael Porters Model of Industry Analysis. Analysis of Strategic
Advantage – Resource Audit; Value Chain Analysis; Core Competences; SWOT Analysis; Analysis of
Stakeholder Expectations – Corporate Mission, Vision, Objectives and Goals.
Lectures: 20

Unit-3: Strategic Choice: Generating Strategic Alternatives. Strategic Options at Corporate Level –
Stability, Growth and Defensive Strategies. External Growth Strategies –Merger, Acquisition, Joint Venture
and Strategic Alliance. Evaluation of Strategic Alternatives – Product Portfolio Models. Selection of a
Suitable Corporate Strategy– Concept of Strategic Fit. Strategic Options at SBU Level- Michael Porters’
Competitive Strategies; Operationalising Competitive Strategies.
Lectures: 15

Unit-4: Strategic Implementation: Strategic Implementation Issues. Planning and Allocating Resources.
Organisation Structure and Design. Functional Strategies – Production, Human Resource, Finance,
Marketing and R. & D. Managing Strategic Change. Strategic Control. Strategic Review: Evaluating
Strategic Performance – Criteria and Problems. Concept of Corporate Restructuring.

Suggested Readings:

1. Arthure A. Thompson et-al, Crafting and Executing Strategy : text and Readings,15th ed., McGraw Hill,
2007.
2.Fansis . C -Business policies and strategic management - Himalaya publication House.
3. Grant, Robert M., Contemporary Strategy Analysis, 5th ed., 2005 Blackwell Publishers, Massachussets,
U.S.A.
4. Hitt M.A. et. al., Strategic Management, South Western, 2009.
5.Ansoff, H. Igor, R.P. Declorch and R.I. Hayes, From Strategic Planning to Management, Wiley,1976.
6. Bhattachary, S.K. and N. Venkataramin: Managing Business Enterprises: Strategies, Structures and
Systems, Vikas Publishing House, New Delhi.

SEMESTER-3

Bhadrak (Auto) College, W.E.F-2018-19 Page 17

 Core Course-302
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

MANAGEMENT ACCOUNTING
Lectures: 60 hrs
Objective: - This subject will help the student to learn about managerial accounting tools used in the firm
for taking short-term as well long term decisions. This course will also help to gain knowledge about
advanced managerial tools used in the business scenario.

Unit-1 Lectures: 15

Management Accounting and Concepts, Cost Concepts and Classifications: Contribution and Profit Volume
(P/V) Analysis, Cost-Volume-Profit (CVP) Analysis – Break – Even Analysis, Margin of Safety; Target
Profit and Sales Mix.

Unit-2. Lectures: 15

Cost Management: Cost Control Drivers, Total Cost Management, Business Process, Re-Engineering, TCM
vs. TQM; Budgeting- Nature and Functions, Fixed vs. Flexible Budgeting; Variance Analysis: Meaning and
Importance, Kinds of Variance and Their Uses, Overhead and Sales Variances, Disposition of Variances,
Relevance of Variances and Investigation of Variances.
Unit-3. Lectures: 15

Pricing Decisions: Factors Affecting Pricing Decisions, Methods of Pricing, Short Run vs. Long-Run
Pricing Decisions, Target Pricing, Life Cycle Product Pricing, Economic Approach of Pricing, Price
Indifference Point; Transfer Pricing: Concept, Objectives in Sound Transfer Pricing System and Transfer
Pricing In Multinational Companies.
Unit-4 Lectures: 15

Activity-Based Costing: Concept and Application in Business Decision; Balanced Score Card: Concepts,
Meaning, Perspective and Characteristics of Good Balance Score Card; Target Costing: Concepts and
Meaning. Kaizen Costing: Concepts and Meaning, Kaizen vs. Target Costing.

Suggested Readings:
1 . Jawahar Lal, Managerial Accountancy (Himalaya Publications )
2.Jawahar Lal, Advanced Management Accounting, Text, Problems and Cases, S.Chand
& Co., New Delhi, 2009.
3.Horngreen Charles T., and Gary L. Sundem and William O. Stratton, Introduction to
Management Accounting, Prentice Hall of India, 2006.
4.Khan, M. Y., and Jam, P. K., Cost Accounting, Tata McGraw, New Delhi.
5.Kaplan, Management Accounting. PHI, New Delhi

Bhadrak (Auto) College, W.E.F-2018-19 Page 18

 SEMESTER-3
Core Course-303
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

INDIRECT TAXES

Lectures: 65 hrs
Objective: To familiarize the student with latest provisions of the Indian Goods and Service tax laws and
related judicial pronouncements having implications for indirect tax planning.

Unit –I. Introduction of Goods and Services Tax Act & Rules Lectures: 15

VAT-Concepts and general principles, Calculation of VAT liability (Basics), Fundamentals of GST ,
Meaning and Features of GST, Advantages of GST, Need for GST in India, Dual GST Model, Liability of
Tax Payer, Goods and Services Tax Network [GSTN], GST Council .

Levy and Collection of Tax: Levy and Collection of Tax: Supply, Scope of Supply, Composite and Mixed
Supplies, Levy and Collection, Composition Levy, Exemptions, Person Liable To Pay GST.

Unit-2: Time and Value of Supply Lectures: 20

Time of Supply, Change in Rate of Tax in Respect of Supply of Goods or Services, Place of Supply, Value
of Supply.

Input Tax Credit: Introduction, Eligibility to Avail Input Tax Credit (ITC), Input Tax Credit in Special
Circumstances , Input Tax Credit in Respect of Goods Sent For Job-Work, Distribution of Credit By Input
Service Distributor Recovery of Input Tax Credit

Unit-3 Registration under GST Lectures: 10

Introduction, Persons Liable For Registration, Compulsory Registration in Certain Cases, Procedure For
Registration, Deemed Registration, Cancellation of Registration, Revocation of Registration, Accounts&
Records, Compulsorily Audit, Period For Retention of Accounts, Computation of Tax Liability and Payment
of Tax, Interest on Delayed Payment of Tax, Furnishing of Returns, First Return, Revision of Returns,
Penalty/Late Fee.

Unit –4. Customs Laws: Lectures: 20

Concepts Of Customs Law – Types Of Duties, Anti-Dumping Duties, Valuation Rules – Import Procedures
– Export Procedures – Baggage – Stores – Warehousing – Demurrage.

Suggested Readings:

1. Swain. A.K.and Anil Agrawal, Himalaya Publication.

2. Singhania., V.K. GST, Taxman, New Delhi.
3. Datey V.S., Indirect law and Practice.
4. BangarYogendra and VandanaBangar., Indirect tax law and practices.

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 Core Course-304
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

ADVANCED ACCOUNTING THEORY AND FINANCIAL REPORTING

Lectures: 65 hrs

Objective: The course aims to provide knowledge to the students about developments in accounting theory
and financial reporting, and understanding of accounting and reporting issues at the national and
international level.

Unit – 1. Accounting Theory: Lectures: 15

Accounting Theory: Nature; Classifications of Accounting Theory; Different Approaches to Theory

Construction; Factors Influencing Accounting Environment; Measurement in Accounting. Accounting
Principles.

Financial Reporting: Nature and Objectives; Benefits; General Purpose and Specific Purpose Report;
Qualitative Characteristics of Accounting Information; Conceptual Framework- FASB (Financial
Accounting Standard Board) and IASB.

International Financial Reporting Standards (IFRS): Role of IASB; Arguments for Global Convergence;
Required Disclosure as Per IFRS; Achievements of IASB and Obstacles in Convergence; Difference
between IFRS and Indian Accounting Standards; US GAAP.

Unit – 2. Issues in Corporate Financial Reporting: Lectures: 20

Accounting For Income Tax (Ind AS-12), Property, Plant and Equipment (Ind AS-16), Impairment of
Assets (Ind AS-36), Intangible Assets (Ind AS-38), Lease (Ind AS 17), Borrowing Cost (Ind AS-23).

Unit –3. Issues in Corporate Financial Reporting: Lectures: 20

Accounting for Govt Grants (Ind AS -20), The Effects Of Change In Foreign Exchange (Ind AS-21),
Employee Benefits (Ind AS-19), Related Party Disclosure (Ind AS -24), Provisions, Contingent Liabilities
And Contingent Assets (Ind AS-37).

UNIT- 4 Government Accounting: Lectures: 10

General Principles And Comparison With Commercial Accounting, Role Of Comptroller And Auditor
General Of India, Role Of Public Accounts Committee, Review Of Accounts, And Government Accounting
Standards Issued By Government Accounting Standards Advisory Board (GASAB) (E) Government
Accounting And Reporting.

Suggested Readings:
1. Jawaharlal, Accounting Theory and practice. Himalaya publications.
2. M.P.Vijay Kumar, First Lessons In Financial Reporting, SnowWhite India.
3. Compendium of Statements and Standards of Accounting, The ICAI,New Delhi.

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 Core Course-305-A
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

FINANCIAL MARKET AND INSTITUTIONS

Lectures: 65 hrs
Objective: The course aims at enabling the students to develop an in-depth understanding of Indian
financial system and latest changes of financial policies and its impact on financial system and economic
growth of the country.
Unit 1. Indian Financial System: Lectures: 10
Nature, Functions and Efficiency: Financial System and Economic Development, Flow Of Funds In Indian
Economy; Indian Financial System: An Overview.

Unit 2. Financial Markets: Lectures: 15

Money market: Organisation, Instruments, Functioning and its Regulation. Capital market: Primary and
Secondary markets and its instruments. Role of capital market in economic development. SEBI and Its Role
as Regulator.

Unit 3.Financial Intermediation: Lectures: 20

Commercial Banks and Developmental Banks: Concept, Objectives and Functions of Development (IFCI,
SIDBI, SFCS, NABARD, IDBI). Changing Role and Challenges Faced By DFIS, Basel Norms and
Insolvency Bankruptcy Code, Mutual Funds: Measuring Performance of Mutual Funds,
Insurance Sector: Objectives, Functions, Changing Role, Risk Management. IRDA and Its Role and
Functions.

Unit 4. Financial Services and International Finance: Lectures: 20

Merchant Banking, Factoring, Venture Capital, Credit Rating, Leasing And Hire Purchase Etc.
International Finance:
Sources of Foreign currency, American Depository Receipts (ADRs) – sponsored, unsponsored, Global
Depository Receipts (GDRs), Warrants, Foreign Currency Convertible Bonds (FCCBs), Euro Issues,
Foreign Direct Investment, FII.

Suggested Readings.
1. - Gordon and Natarajan, Financial Markets and services -Himalaya publication
2. Kohn Meir, ‘Financial Institutions and Markets’, Oxford University Press 2ndEdition 2007.
3. Madura Jeff, ‘Financial Markets and Institutions’, South Western Cengage Learning, 8th Edition 2008.
4. Bhole,L.M, Financial Markets and Institutions, Tata McGraw Hill, Delhi.
5. Khan,M.Y, Indian Financial System, Tata McGraw Hill, Delhi.
6. Srivastava R.M, Management of Indian Financial Institution; Himalaya Publishing House, Mumbai.

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 Core Course-305-B
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

ADVERTSING AND SALES MANAGEMENT

Lectures: 65 hrs
Objective: The course aims at enabling the students to develop an in-depth understanding of the modern
concepts and latest techniques of advertising and personal selling and sales force Management which
constitute a fast-growing area of marketing.
Lectures: 15

Unit 1.Communication Basics: Role of Communication; Communication Process and Flows; Planning
the Promotion Mix; Advertising: Nature and importance; Advertising and the economy; Advertising and
Publicity; Advertising Management Process – an overview; Determining target Audience; Advertising
objectives and positioning decisions; Advertising budget decisions.
Lectures: 20
Unit 2. Organisation of Advertising Operations:
Determining advertising message; Developing advertising copy– Headline main copy, logo, illustration,
appeal, layout, creativity in advertising, Media Planning : Types of media and their merits and limitations;
Advertising through the internet; Media selection; Media scheduling. In-house vs. Advertising agency
arrangements; Managing advertising agency relations; Evaluation of advertisement and campaign
effectiveness – Before and after advertising tests and techniques.
Lectures: 15

Unit-3: Sales Management: Nature and importance of selling; Types of selling; Personal selling,
salesmanship and sales management; Process of effective selling; Strategic Sales management.
Lectures: 15
Unit-4. Sales Force Management: Recruitment and selection; training and development; motivating,
supervising and compensating sales personnel; Controlling the sales effort; Evaluation of sales personnel;
Sales and cost analysis. Ethical and legal aspects of selling.

Suggested Readings:
1. Chunawala.,S.A., Advertising and sales promotion, Himalaya Publication.
2. Aaker, David A., Rajeev Batra and John G. Mayers, Advertising Management, Prentice Hall of India,
New Delhi.
3. Belch. George and Michael Belch, Advertising and Promotion: An Integrated Marketing
Communications Perspective 6th Ed., McGraw Hill, 2004.
4. Mandell, Maurice, Advertising, Prentice- Hall of India, New Delhi.

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 Core Course-401
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

BUSINESS ENVIRONMENT AND INTERNATIONAL BUSINESS

Lectures: 65 hrs

Objective: The course aims at enabling the students to develop an in-depth understanding about
international market and legal structure of international environment.

Lectures 20
Unit-1. Business Environment: Concept, Significance, Nature and elements of business environment;
Concepts and elements of business environment: Economic environment- Economic systems, Economic
policies(Monetary and fiscal policies); Political environment- Role of government in business; Legal
environment- Consumer Protection Act, FEMA; Socio-cultural factors and their influence on business;
Corporate Social Responsibility (CSR).

Lectures 20
Unit-2. Theories of international trade; Government intervention in international trade; Tariff and non-tariff
barriers; India’s foreign trade policy; Foreign direct investment (FDI) and Foreign portfolio investment
(FPI); Types of FDI, Costs and benefits of FDI to home and host countries; Trends in FDI; India’s FDI
policy. Theory of Inflation and Unemployment (Phillips Curve).

Lectures 15

Unit-3. Balance of payments (BOP): Importance and components of BOP; Regional Economic Integration:
Levels of Regional Economic Integration; Trade creation and diversion effects; Regional Trade Agreements:
European Union (EU), ASEAN, SAARC, NAFTA

Lectures: 10
Unit -4. International Economic institutions: IMF, World Bank, UNCTAD; World Trade organisation
(WTO): Functions and objectives of WTO; Agriculture Agreement; GATS; TRIPS; TRIMS

.
Suggested Readings:
1. Adhikary, M: Economic Environment of Business, Sultan Chand & Co, Delhi
2. Aswathappa, K: Essential of Business Environment, Himalaya Publication, Delhi
3. Chakravarty, S: Development Planning, Oxford University Press, Delhi
4. Ghosh, Biswanath: Economic Environment of Business, VPH, New Delhi
5. Ramaswamy, V.S. and NamaKumari: Strategic Planning for Corporate Sucoss,
6.Branson William H., Macro Economic Theory and Policy, First East – West Press, 3rd edition 2005.

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 Core Course-402
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

HUMAN RESOURCE MANAGEMENT AND INDUSTRIAL RELATION

Lectures: 65 hrs

Objective: The objective of the course is to make student practically equipped to manage the Human
resources and industrial relations in the light of numerous augmentations in the area of Industrial relations
and Human relation.

Unit-1 Human Resource Management: Lectures: 15

Nature, Scope, Concepts & Significance of HRM, HRM & Personal Management, Growth & Development
of HRM in India.HR planning : concepts, importance, objective. Job Analysis, Job description and
specifications Recruitment and Selection: Importance, types, sources, and procedure.

Unit-2. Training and Development: Lectures: 20

Training and Development, Succession Planning. Performance Appraisal. Human Resource Reporting, HR
Audit and HR Accounting.

Unit-3 Salary and Wage Administration: Lectures: 20

Determination of Wage Policy, Methods of Remuneration, Methods of Incentives schemes, Bonus, wage
differentials, Employee Stock Option Schemes, (ESOPs), Sweat Equity, Essential features of a good
Remuneration and Incentive Scheme .Meaning of absenteeism and Causes of absenteeism in Indian
Industries, Labour Turnover – Concept, Causes and Costs, Methods of controlling Labour Turnover.

Unit-4. Industrial Relations: Lectures: 10

Nature and Scope of Industrial Relations, The Socio-Economic Set-Up, Need For Positive Approach –
Industrial Relation In India. Major Contemporary Developments in Global Economy and Polity and Their
Impact on Industrial Relations Scenario in India. Workers’ Participation in Management; Philosophy,
Rationale, Present Day State of Affairs and Future Prospects.

Suggested Readings:
1. Aswathappa K. Human Resource Management, Fifth edition, Tata McGrow – Hill Companies.
2. Rao, K.Subha., Essential of Human resource and Industrial Relation , Himalaya publication.
3. Pattanayak.,Biswajit – Human Resource Management – PHI
4. Kandula – Strategic Human Resource Development – PHI.
5. Arthur, M Career Theory Handbook Englewood cliff, Prentice Hall Inc1991.
6. Belkaoui, A R and Belkaoui, J M Human Resource Valuation; A Guide to Strategies and Techniques
Greenwood, Quorum Books, 1995.
7. Niland R. et. al . The Future of Industrial Relations, New Delhi. Sage.

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Bhadrak (Auto) College, W.E.F-2018-19 Page 24

 Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

PROJECT MANAGEMENT

Lectures: 65 hrs

Objective: The objective of the course is to make student practically equipped from planning of a project to
execution of project. It helps the students to gain knowledge about purpose and process of project
management and requirement in real life scenario.

Lectures: 15

Unit 1. Basic of Project Management

Introduction of Project Management; Need for Project Management; Project Identification and Selection:
Project Identification Process, Project Initiation, Pre-Feasibility Study, Feasibility Studies; Project Break-
Even Point.
Lectures: 15

Unit 2. Project Planning

Project Planning: Need of Project Planning; Project Planning Process, Roles Responsibility of a Project
Manager; Project Life Cycle; Work Breakdown Structure (WBS); PERT and CPM: Introduction,
Development of Project Network, Time Estimation, Determination of the Critical Path, PERT Model,
Measures of Variability, CPM Model, Network Cost System.
Lectures: 15

Unit 3. Project Resources Consideration

Introduction of Project Resources; Resource Allocation; Scheduling; Project Cost Estimate and Budgets;
Cost Forecasts; Project Risk Management: Steps in Risk Management, Risk Identification, Risk Analysis,
Reducing Risks, Role of Risk Management in Overall Project Management.

Lectures: 20

Unit-4 Project Evaluation

Project Performance Measurement and Evaluation: Introduction, Performance Measurement; Productivity;

Project Performance Evaluation; Benefits and Challenges of Performance Measurement and Evaluation;
Controlling the Projects; Case Studies in Project Management.

Suggested Readings:
1. Desai Vasant, ‘Project Management’, Himalaya Publishing House, Mumbai
2. Singh Narendra, ‘Project Management & Control’, Himalaya Publishing House, Mumbai
3. Prasana Chandra, ‘Project Preparation, Appraisal and Implementation’, Tata McGraw Hill, New Delhi

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 Core Course-404-A
Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

Lectures: 65 hrs

Objective: The objective of the course is to make student learn about security analysis of single company
and portfolio management of multiple companies and its associated risk and risk-return using practically
usable models.

Unit-1: Introduction to Portfolio Management: Lectures: 15

Risk & Return in a Portfolio, Markowitz Model, Two & Multi Assets Portfolio, Sharpe Model.

Unit-2: Portfolio Selection Process: Lectures: 15

Optimal Portfolio, Concept & Determination, Utility Theory, Indifference Curve, Capital Assets Pricing
Model & Arbitrage Pricing Theory, Efficient Market Hypothesis.

Unit-3: Building Fixed Income Security Portfolio: Lectures: 15

Bond Valuation: Yield to Maturity, Duration & Immunization, Valuation of Convertibles & Warrants, Bond
Management Strategies.

Lectures:20
Unit-4: Fundamental Analysis:
Economic, Industry, Company and Environment Analysis, Technical Analysis, Volume and Price Trends, Tools of
Analysis, Derivative Instruments, Forward Futures, Options and SWAPs

Suggested Readings:
1. Fischer Donald E. and Ronald J. Jordan, “Security Analysis and Portfolio Management”, 6th Edition
Prentice Hall of India, 2007.
2. Frank K. Reilly, and Keith C. Brown, “Investment Analysis and Portfolio Management”, 8th
Edition, Thomson, 2007.
3. Sharpe William F, and Bailey Jeffery V, Alexander Gordon J, “Investments”, 6thEdition, Prentice
Hall of India, 1995.
5. Hull J.C. Options, “Futures and Other Derivatives”, 6th Edition Prentice Hall, 1997.
6. Bhalla, Investment Analysis, S. Chand & Co, Delhi
7. Investment Management -Priti Singh - Himalaya publication

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Core Course-404-B
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 Duration: 3 hrs, Mid Semester-20, End Semester-80, F.M.-100

CONSUMER BEHAVIOUR
Lectures: 65 hrs

Objective: Knowledge of consumer behaviour is a prerequisite for developing effective marketing strategy.
The purpose of the course is to provide an in-depth understanding of the consumer and industrial buying
processes and their determinants as relevant for marketing decision making.
Lectures-15
Unit 1. Consumer Behaviour:
Importance and Nature of Consumer Behaviour; Types of Consumers and Their Role; Consumer Buying
Process and Determinants; Changing Profile of Indian Consumers.
Lectures-15
Unit 2. Individual Differences in Consumers:
Needs and Motivation; Perception; Attitude And Attitude Change; Learning And Learning Theories;
Personality And Life Style Analysis.
Lectures-20
Unit 3. External Determinants of Consumer Behaviour:
Family and Its Influence on Consumer Buying Behaviour; Group and Their Influences; Social Class;
Culture and Sub-Culture.
Lectures-15
Unit 4. Models of Consumer Behaviour:
Business Buying Behaviour. Cross-Cultural Dimensions of Consumer Behaviour; Consumer Research –
Complexities and Issues.
Suggested Readings:
1. Nair. S, Consumer Behaviour, Himalaya publications House
2. Schiffman, L.G. and L.L.Kanuk, Consumer Behaviour, Pearson, Ltd., New Delhi, 2007.
3. Engel, J.F., Roser D. Blackwell and Paul W. Miniard, Consumer Behaviour, CengageLe
. Peter, J. Paul, and Jerry C. Olson, Consumer Behaviour and Marketing Strategy, McGraw Hill, 2007.
4. Assael, H., Consumer Behaviour and Marketing Action; Cengage Learning, 2004.
5. Hawkins Dell., Roger J. Best, Kenneth A. Conej, Consumer Behaviour: Building Marketing Strategy,
2003.

Bhadrak (Auto) College, W.E.F-2018-19 Page 27

 SEMESTER-4
Core Course-405 F.M-100

Project Report (Dissertation)

Project Marks -50
Presenatation-30
Viva-voc-20

Bhadrak (Auto) College, W.E.F-2018-19 Page 28