MPHIL(Master of Philosophy in COMMERCE) CBCS Syllabus 2011
Document code : / SYLLABUS MPCOM2011
Revision No: / 00
Name of Faculty / COMMERCE
Faculty Code / CO
Programme Name : / MASTER OF PHILOSOPHY INCOMMERCE
Programme Code : / MPCOM
Effective from: / JUNE-2011
Sem / Combination Code / Old Paper Code / New Paper Code / Paper Type / Paper Name / Marking scheme / Total / Credit / Remarks
External / Internal
The / Pra / The / Pra
1 / CC101 / MPCOM101CC / CC / Research
Methodology – I (RMC) / 70 / 30 / 100 / 4
1 / CC102 / MPCOM102CC / CC / Advanced
Accountancy – II (AAC) / 70 / 30 / 100 / 4
1 / CE103 / MPCOM101ES / ES / New Concepts Directions In Accountancy And Management – III (NAM) / 70 / 30 / 100 / 4 / Any One Paper From MPCOM101ES-103ES
1 / CE104 / MPCOM102ES / ES / Business management- III (BME) / 70 / 30 / 100 / 4 / Any One Paper From MPCOM101ES-103ES
1 / CE105 / MPCOM103ES / ES / Operation
Research & Quality
Management – III (ORM) / 70 / 30 / 100 / 4 / Any One PaperFrom MPCOM101ES-103ES
Sem / Combination Code / Old Paper Code / New Paper Code / Paper Type / Paper Name / Marking scheme / Total / Credit / Remarks
External / Internal
The / Pra / The / Pra
2 / CC201 / MPCOM201CC / CC / Advanced
Accountancy – IV (AAC) / 70 / 30 / 100 / 4
2 / D202 / MPCOM201DI / DI / Dissertation (DIS) / 150+
50 viva / 0 / 200 / 8
HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN
Programme code : / MPCOM / Programme Name : / MPHIL (COMMERCE)
Course Code / MPCOM101CC / Semester : / 1
RESEARCHMETHODOLOGY – I (RMC)
Course type : / Core Compulsory / Total Credit : / 04
Teaching time
(hours) / Examination Marking scheme
Theory
(hrs) / Practical
(hrs) / Internal
(Marks) / External
(Marks) / Total
(Marks)
4 X 15 = 60 / 30 / 70 ( Paper of 3 hrs) / 100
Objective /
- To develop awareness about the contemporary debates on the status of scientific inquiry.
- To develop understanding about the various perspectives of research in commerce.
- To develop understanding about the advanced inferential statistical designs and procedures.
- To develop various skills required for the application of advanced statistical techniques.
Unit
No. / Topic
No / Content / Hrs. / Marks
W +% / Credit
1 / Research, Research Process and Research Problem
1.1 / Meaning, characteristics and need of research
1.2 / Types of research – Basic research, Applied research, Action research, Survey research, Library research and Laboratory research
1.3 / Ethical considerations in research
1.4 / Factors hindering research
1.5 / Source of research problem.
1.6 / Characteristics of a research problem
1.7 / Criteria used in Selecting a research problem
1.8 / Narrowing the rang of the problem
1.9 / Drafting a research proposal
2 / 2.1 / Steps in the Research Process and tools of research
2.2 / Identifying a problem
2.3 / Constructing a hypothesis / objectives / questions.
2.4 / Reviewing the literature.
2.5 / Identifying and labeling variables.
2.6 / Constructing operational definitions.
2.7 / Manipulating and controlling variables.
2.8 / Sampling procedures.
2.9 / Decision regarding tools to be used and preparation thereof.
2.10 / Data collection
2.11 / Statistical analysis and interpretation
2.12 / Writing a research report.
2.13 / Tools of research – :
Questionnaire :
- Advantages and disadvantages of questionnaires.
- Forms of questionnaires.
- Types of questionnaires items.
- Questionnaires format.
- Preliminary tryout.
- Techniques for usable returns.
- Ratability and validity of questionnaires.
- Advantages and disadvantages of interview
- Effect of interview on data collection
- Reliability, objective and validity of interview
- Biasing factors in the interview.
- Types of interview: individual and group, structured and unstructured.
- Conduct of interview.
- Simple Observation: In controlled, participant & nonparticipant.
- Aid in simple observation.
- Systematic observation: Control over the observer and observed.
- Numerical scales.
- Graphic scales.
- Descriptive graphic scales
- Rule for constructing scales.
- Checklist., The semantic differential.
3 / Sampling Techniques and treatment of data
3.1 / Procedure for selecting a sample
3.2 / Sampling techniques – (a) Probability sampling: Random sampling, Stratified sampling, Systematic sampling and cluster sampling; (b) Non-probability sampling: Convenient sampling, Purposive sampling and Quota sampling; (c) Specific sampling: Matched pairs, Double stage and Snowball
3.3 / Determination of sample size both for continuous data and attribute data
3.4 / Classification of data.
3.5 / Qualification and description of data.
3.6 / Types of scores: Continuous scores, rank scores, dichotomies, categories
3.7 / General descriptive statistics and statistical in reference.
3.8 / Conclusion and generalizations.
4 / Descriptive Statistics, Inference Statistics and writing research report
4.1 / Skills of measurement, central tendency, variability, their calculations
4.2 / Normal distribution, Co-relation (Linear co-relation)
4.3 / Rank, Differences, regression analysis
4.4 / Descriptive analysis
4.5 / Hypothesis testing, null and alternative hypothesis, type – 1 and type – 2 errors, power of the test, level of significance, small and large sample tests of significance : Z – test of hypothesis of mean, P – value approach to hypothesis testing one tailed and two tailed tests, t – test for single mean and for differences in two means, F – test, X2 – test, ANOVA (one – way classification) only introduction as an application, regression analysis
4.6 / Non-parametric tests, run test, Chi-square test (X2), Sign test.
4.7 / Format, style, typing, quotations, bibliography, pagination, tables, figure, graph, cauterization(divisions of a report)
4.8 / Introduction section.
4.9 / Review of the literature section.
4.10 / Methods section
4.11 / Result section.
4.12 / Summary and discussion section.
4.13 / References.
4.14 / Abstract.
4.15 / Mistakes in preparing research reports.
Reference books :-
No. / Book name
1 / Best, John W., Research in Education: Englewood Cliff, N.J.Prentice-Hall
2 / Borg, W.R. & Cal M.D.: Educational Research An introduction (4th ed.) New York: Longman Inc.1983.
3 / Bruce W. Tuckman, Conducting Educational Research, New York: Harcourt Brace Jovanovich, inc., 1972.
4 / Burroughts, G.E.R.: Design and analysis in Eductional research(2nd Ed.) oxford: Allen and mowbray ltd. 1975.
5 / C.R. Kothari, Quantitative Techniques, New Delhi: Vikas publishing House,1998.
6 / Clark Moustakas, Phenomenological Research Methods, New Delhi: Sage,1994.
7 / Desai H.G. Style manual for Dissertations/Theses, Rajkot: Saurastra university.1979.
8 / Gaphart, W.J. & Ingle, R.B. : Eductional Research (selected & riding) Ohio: C.E. Merill Publishing Co.,1969
9 / Gilbert, S.,: Foundations of Educational Research. Englewood Clifs. New Jersey: Prentice Hall. Inc., 1979.
10 / Good, Carter C. And Scates Douglas E.: Method of research: Educational psychological Sociological. New York: Appleton-Century, Inc.m,1964.
11 / Good, W.J. & Hatt P.K.: Method in social Research. New York: Mc-Graw Hill Book Co,1962.
12 / Hyman, H.H., : Survey Design and analysis.(Principles, cases, Procedures)New York: The free Press,1955.
13 / James H. Mc. Millan and Sally Schomachers, Research in Education: A Conceptual Introduction, New York: Harper Collins, 1989.
14 / Louis Cohen and Lawrence Manion, Research Methods in Education, London: Routledge, 1980.
15 / Martyn Hammersley, The Dilemma of Qualitative Method, London: Routledge, 1989.
16 / Robert M.W. Travers, An Introduction to Educational Research, New York:Mac Millan Publishing Co., .Ince., 1978.
17 / S.P.Gupta, Sttistical Mathods, New Delhi: Sultan Chand & Sons, 1996.
18 / Sidhu, Kulbir Sign,: Methodology of Research in Education, New Delhi: Sterling Publication P{vt ltd. 1985.
19 / Sukhia, S.P. Mehrotra, P.A. & Mehotra R.N. Elements of Education Research (2nd Ed.) New Delhi: Allied Publishers, 1966.
20 / Y.P. Aggarwal, Statistical Methods, New Delhi: Sterling Publishers Pvt, Ltd.,1998.
HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN
Programme code : / MPCOM / Programme Name : / MPHIL (COMMERCE)
Course Code / MPCOM102CC / Semester : / 1
ADVANCED ACCOUNTANCY – II (AAC)
Course type : / Core Compulsory / Total Credit : / 04
Teaching time
(hours) / Examination Marking scheme
Theory
(hrs) / Practical
(hrs) / Internal
(Marks) / External
(Marks) / Total
(Marks)
4 X 15 = 60 / 30 / 70 ( Paper of 3 hrs) / 100
Unit
No. / Topic
No / Content / Hrs. / Marks
W +% / Credit
1 / ACCOUNTING STANDARDS AND IFRS :- Theory and practical applications (i.e. including practical questions) of following AS
1.1 / AccountingStandards
- AS - 2 : Inventory Valuation
- AS - 9 : Revenue Recognition
- AS - 10 : Accounting for fixed assets
- AS - 12 : Accounting for the changes in foreign exchange
- AS - 16 : Accounting for government grants
- AS – 20 : Earning per share
1.2 / International Financial Reporting Standards (IFRS) Origin, need and standards setting system
2 / INFLATION ACCOUNTING
2.1 / Need, Objectives, Advantages and Limitations, Methods : Current Purchasing Power method and Current Cost Method
3 / FINANCIAL STATEMENT ANALYSIS
3.1 / Ratio analysis Introduction, advantages and limitations,Classification of accounting ratios.Profitability ratios, Turnover ratios, Financial ratios- Solvency and liquidity, Accounting Standard -20 (Earning per share)
3.2 / Cash flow analysis (AS - 3)
- Introduction, Definition, Classification of activities, non cash transactions, Advantages and limitations, the direct method and the indirect method,
- Distinction between Cash Flow Statement and Income Statement
- Distinction between Cash Flow Statement and Fund Flow Statement
- Accounting Standard - 3
4 / PRICING DECISIONS
4.1 / Meaning, Definition, Objectives
4.2 / Factors affecting pricing decision
4.3 / Role of cost in pricing
4.4 / Relationship among demand supply and cost
HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN
Programme code : / MPCOM / Programme Name : / MPHIL (COMMERCE)
Course Code / MPCOM101ES / Semester : / 1
NEW CONCEPTS DIRECTIONS IN ACCOUNTANCY AND MANAGEMENT– III (NAM)
Course type : / Elective subject / Total Credit : / 04
Teaching time
(hours) / Examination Marking scheme
Theory
(hrs) / Practical
(hrs) / Internal
(Marks) / External
(Marks) / Total
(Marks)
4 X 15 = 60 / 30 / 70 ( Paper of 3 hrs) / 100
Unit
No. / Topic
No / Content / Hrs. / Marks
W +% / Credit
1 / Management in 21st Century
1.1 / Nature of Organization in 21st Century
1.2 / Establishment of
1.3 / Establishment of Innovative Organization
1.4 / Global Companies and Knowledge Management
1.5 / Entrepreneurship
1.6 / Networking
1.7 / Holistic Marketing
1.8 / Company and new Inventions
1.9 / Flexible Production system
1.10 / Comparative advantages through new products
1.11 / New Products and Team Building
1.12 / Brand Equity and in the mind of customer
1.13 / Establishment of Brand Equity
1.14 / Brand Positioning
1.15 / Business process re-engineering
1.16 / Kaizan : Japanese technique
1.17 / Franchises
1.18 / Total Quality Management
1.19 / Contract system in Management
1.20 / Marketing in Indian Villages
1.21 / Expansion through Mergers and Acquisitions
2 / Some Management concepts
2.1 / Management of Risk
2.2 / Quality Management
2.3 / Knowledge Management
2.4 / Crisis Management
2.5 / Management of Innovation
2.6 / Management of Information Technology
2.7 / Management of Intelligence
3 / Developments in Accounting
3.1 / Interim Reporting,
3.2 / Segment Reporting
3.3 / Economic Value Added statements
3.4 / Accounting for Intangible Accounting
3.5 / Accounting for Financial Instruments
4 / Management for Some Specific Organizations
4.1 / Hospital Management
4.2 / Management of Multinational Companies
4.3 / Management of Service Industry
4.4 / Management of Non-Profit Organization
4.5 / Tourism Management
4.6 / Hotel Management
4.7 / Management of Public Sector Enterprises
4.8 / Co-operative Management
Reference books :-
No. / Book name
1 / ;\RF,G GJF bIF,M VG[ lNXFVM v 0F¶PZD6LS H[P IFNJ sI]lGP U| \Y lGDF"6 AM0"4 VDNFJFNf
2 / Z! DL ;NLDF\ D[G[HD[g8 o GJL TZFCM VG[ 8[SlGSM v WJ, DC[TF sGJEFZT ;FlCtI D\lNZ4 VDNFJFNf
HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN
Programme code : / MPCOM / Programme Name : / MPHIL (COMMERCE)
Course Code / MPCOM102ES / Semester : / 1
BUSINESS MANAGEMENT- III (BME)
Course type : / Elective subject / Total Credit : / 04
Teaching time
(hours) / Examination Marking scheme
Theory
(hrs) / Practical
(hrs) / Internal
(Marks) / External
(Marks) / Total
(Marks)
4 X 15 = 60 / 30 / 70 ( Paper of 3 hrs) / 100
Unit
No. / Topic
No / Content / Hrs. / Marks
W +% / Credit
1 / Nature of management and Organizational change
1.1 / Concept of management - Meaning, management as an art, a science and a profession
1.2 / Universality of management and functions of management
1.3 / Importance of management
1.4 / Recent management techniques: Benchmarking, corporate
governance, B.P.O., Business process reengineering, T.Q.M. and J.I.T.
1.5 / Nature of organizational change
1.6 / Factors in organizational change
1.7 / Process of planned change
1.8 / Human response to change
1.9 / Role of change agent
2 / Social and ethical issues in management
2.1 / Social responsibility of manager
2.2 / Arguments for and against social responsibility
2.3 / Approaches for measuring social performance
2.4 / Operation of social responsibility in India
2.5 / Ethical issues in management - Concept, Need for ethics in
management and ethics in management
3 / Conflict management and Co-ordination
3.1 / Concept - Meaning, features and need for conflict in an
organization
3.2 / Functional and dysfunctional aspect of conflict
3.3 / Individual level and Interpersonal conflict
3.4 / Conflict management - Johari Window
3.5 / Need for coordination
3.6 / Types of coordination
3.7 / Techniques of effective coordinati on
4 / Communication and management information System
4.1 / Concept
4.2 / Elements of communication process
4.3 / Communication symbols: Oral, written, Nonverbal
4.4 / Communication network
4.5 / Barriers in communication
4.6 / Steps for making communication effective
4.7 / Concept of Management Information System
4.8 / Characteristics of information
4.9 / Information systems
4.10 / M I S services
4.11 / Implementing an MIS
4.12 / Organizational impact of information
Reference books :-
No. / Book name
1 / L. M. Prasad, Principles and Practice of Management, Sultan Chand & Company
2 / Gene Burton & Manab Thakur, Management Today - (Principles and practice)
3 / Management Concept and Practices, Manmohan Prasad, Himalaya Publishing House.
4 / Essential of Management, Koontz and Weitrich, Tata McGraw Hill.
5 / Organizational Behaviour, S. P. Robbins, Pr entice Hall of India.
HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN
Programme code : / MPCOM / Programme Name : / MPHIL (COMMERCE)
Course Code / MPCOM103ES / Semester : / 1
OPERATION RESEARCH & QUALITY MANAGEMENT – III (ORM)
Course type : / Elective subject / Total Credit : / 04
Teaching time
(hours) / Examination Marking scheme
Theory
(hrs) / Practical
(hrs) / Internal
(Marks) / External
(Marks) / Total
(Marks)
4 X 15 = 60 / 30 / 70 ( Paper of 3 hrs) / 100
Unit
No. / Topic
No / Content / Hrs. / Marks
W +% / Credit
1 / 1.1 / Introduction to operation Research
Definitions of O.R. , Nature and Scope of O.R. Phases of O.R. , Differenttypes of Models in O.R., Iconic o r Physical models, Analogue orSchematic models, Sybalic models, deterministic models, Probabilisticmodels, General models, Dynamic models, Heuristic models, Types ofMathematical models, Advantages of models, Decision theory, Decision
making under Certainly, Risk and Uncertainly Conditions. Introduction,Applications of O.R. in the fields of Marketing, Finance, Planning.Limitation of O.R.M India.
2 / 2.1 / Analysis of Variance and Design of Experiments.
Analysis of Variance for one -way and two way Classifications, Need fordesign of experiments, Fundamental Principles of Design experiment. Lay- out Construction, Analysis, Advantages and Dis advantages of the basic
designs. CRD, RBD AND LSD Missing Plot techniq ues and estimate ofone and two missing observations in case of RBD and LSD. (Result andnumeric examples should be asked.
3 / 3.1 / Analysis of Variance and Design of Experiments.
Analysis of Variance for one -way and two way Classifications, Need for design of experiments, Fundamental Principles of Design experiment. Lay - out Construction, Analysis, Advantages and Dis advantages of the basic
designs. CRD, RBD AND LSD Missing Plot techniq ues and estimate of one and two missing observations in case of RBD and LSD. (Result and numeric examples should be asked
4 / 4.1 / Total Quality Management ( TQM ) AND Queuing theory
Introduction, Various Definitions of Quality, Total Quality Management (Understanding, Definitions and elements) six Basic concept of TQM David garvin approaches to quality. - Quality Planning - Quality Costs, Benefits of QTM. Taqauechi Method. ISO 9000. (Introduction, benefits,
Standards, Requirements, Implementation, Documentation, Internal Audit, Registration.)
Queuing Theory : Introduction, Essential features or General Structure of Queuing System Quenesize, Queue length , Notations in Queuing System, ( M /M/1 : F1FO ) MOODEL, (M / M / K : F1FO) Model
Reference books :-
No. / Book name
1 / J.K. Introduction TO Operation Research " MC Milan.
2 / Taha H.A. Operation Research - An Introduction, Pearson Education.
3 / Experimental Design Cochran & Cox
4 / UFl6TLS VF\S0FXF:+ o I]lGP U|\Y lGDF"6 AF[0"P U]HZFT ZFHIP v 5|F[PV[RP0LPXFFCP
5 / 5|FIF[lUS IF[HGFVF[ o I]lGP U|\Y lGDF"6 AF[0"P U]HZFT ZFHIP v 0F"PV[;PV[DPXFCP TYF V[DP;LPHI:JF,
6 / Total Quality Management by P.N. Mukharjee ( 2006 ) Prentice Hall of India Pvt. Ltd.
7 / ISO - 9000 International Organi zation for Standardization (1992) Geneva, Switzerland.
8 / T.Q.M. BY W.E. Cole and J. W. Mogeb (2000) Blackwell Publisher , UK / Infinity Books.
9 / TQM in Indian Engineering, industries, Business Publication INC, By Sunil Sharma (1997)
10 / Optimization theory and applications: S.S. RAO. New Age International ( p ) Limited Publishers New Delhi
11 / Statistics Paper - 4 EFZT 5|SFXG v 0F" PV[;PV[DPXFCP
HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN
Programme code : / MPCOM / Programme Name : / MPHIL (COMMERCE)
Course Code / MPCOM201CC / Semester : / 2
ADVANCED ACCOUNTANCY – IV (AAC)
Course type : / Core compulsory / Total Credit : / 04
Teaching time
(hours) / Examination Marking scheme
Theory
(hrs) / Practical
(hrs) / Internal
(Marks) / External
(Marks) / Total
(Marks)
4 X 15 = 60 / 30 / 70 ( Paper of 3 hrs) / 100
Unit
No. / Topic
No / Content / Hrs. / Marks
W +% / Credit
1 / 1.1 / Social Cost Benefit Analysis
Introduction, Concept, measurement, Reporting of social cost
benefit information, Social cost benefit analysis in India.
1.2 / Environmental Accounting
Meaning, Significance of Environmental Accounting,
Areas covered : National level, Corporate level,
Corporate Environmental reporting in India.
1.3 / Human Resource Accounting
Introduction, Concept, Importance, Valuation of Human
Resources,Recording and disclosure in Financial Statement,
Human Resource Accounting in India.
1.4 / Value Added Accounting
Value added concept, Advantages and limitations.
2 / COST ANALYSIS FOR DECISION MAKING
2.1 / Cost volume profit Analysis
Break Even Point, Variable cost ratio, Contribution, Margin of Safety, Break Even Chart, Advantages and limitations,
Sensitivity analysis- Effect of volume changes etc.
Practical problems regarding following types of decisions.
Sales Mix, Make of Buy, Limiting factor, Accepting or rejecting
the order, equipment replacement decisions, discontinue the
product, discontinue the business for a short period or forever.
2.2 / Budgeting and budgetary control
Meaning of Budget, Budgeting and Budgetary control,
Advantages and limitations, Objectives, Steps involved in
preparation of budgets,
Types of Budgets – preparation of different types of budgets
including Master
Budget. ZBB : Zero Base Budgeting.
3 / CONTEMPORARY ISSUES ACCOUNTING
3.1 / Activity based costing
Meaning, Concept, Examples of cost drivers, Practical steps in Activity Based Costing, Traditional Approach, Distinction between traditional approach and activity based costing approach.
3.2 / Responsibility accounting
Meaning , requirement, Advantages and limitations,
Controllable and non-controllable items, Responsibility Centers : Cost Cen ters, Profit Centers, Investment Centers, Return on investments, Concept of residual income.
3.3 / Forensic accounting
Meaning, Advantages and limitations, role of Forensic Accountant.
4 / 4.1 / HOLDING COMPANY ACCOUNTING
Consolidated trading and profit an d loss account, balance sheet and cash flow statement - Meaning, advantages and limitations, legal definitions and requirements, Minority interest, Mutual Owings, interim and proposed dividend, change in value of fixed assets, Accounts : Accounting Standard – 21 Statement to be prepared u/s 212 of the Companies Act. Preparing consolidated financial statements (Problem including simple chain holding)
Reference books :-
No. / Book name
1 / Accounting Theory- Ahmed Belkoui.
2 / Contemporary issues, in Accounti ng-Jawaharlal, Himalaya Publishing
3 / Inflation Accounting – Scopes.
4 / Social Accounting – Yavanoski, sprit Publishers, New Delhi.
5 / Compendium of statements & standards on Accounting New Delhi. June -17
6 / Cost Accounting -2nd Edition – E.B.Deakin & M.W. Maher (1989) (Chapter 11,12,13
& 22)
7 / Managerial Accenting -6th Edition – Dominiak & Louderback (1991) (Chapter 4,5,10 &11)
8 / Cost Accounting – 7th Edition – C.T.Horngren A Managerial emphasis. (1991) (Chapter 3,20,27 & 28 )
9 / Profit Centers – (1986 Edition) – M.C.Bhatia , Somiya Publication Ltd, New Delhi.
10 / Advanced Accountancy (Vol. I, II), S.N. Maheshwari
HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN
Programme code : / MPCOM / Programme Name : / MPHIL (COMMERCE)
Course Code / MPCOM201DI / Semester : / 2
DISSERTATION (DIS)
Course type : / Dissertation / Total Credit : / 08
Teaching time
(hours) / Examination Marking scheme
Theory
(hrs) / Practical
(hrs) / Internal
(Marks) / External
(Marks) / Total
(Marks)
4 X 15 = 60 / 50 / 150 ( Paper of 3 hrs) / 200
1