HNB University M.Com Syllabus 2018| Sem 1 to 6 Syllabus


HNB University M.Com Syllabus 2018| Sem 1 to 6 Syllabus HNB B.Com Syllabus All Commerece Syllabus M.Com revised syllabus

HNB University M.Com Syllabus 2018

To get the admission in the a candidates need to have minimum 45% marks in their graduation course B.Com or not so they can have the B.A. with Economics or Mathematics, or B.Sc. with Mathematics or Economics with minimum 50% in aggregate, from a recognized Indian or Foreign University. A candidate who does not possess a commerce background in the qualifying class (i.e. graduation BA/B.Sc.) they need to pass the qualifying course in Book- Keeping and Accountancy. To get the admission the candidates need to clear the written exam follow up with the interview. There are 100 seats for this course in the college. Below we had provided you the syllabus semesterwise check it below

Syllabus For Semester 1

Course 1 (Corporate Financial Accounting)

Unit 1

  • Preparation of Final Accounts of Companies: Preparation of Final Account with
    adjustments as per revised schedule VI.

Unit 2

  • Valuation of Goodwill and Share: Valuation of goodwill and shares with all the
    available methodology.

Unit 3

  • Corporate Accounting: Issue and redemption of debentures.

Unit 4

  • Holding Companies: Preparation of Consolidated Profit & Loss Accounts and

Unit 5

  • Accounting for Amalgamation of Companies as per A.S.-14

Course 2 Management Principle and Practice

Unit 1 Management

  • Nature and Significance of Management,
  • Contingency and System Approach to Management,
  • Functions of Management.

Unit 2 Planning

  • Meaning and Process, Goals, Objectives, Plans and Programmes.
  • Premises of Planning – Forecasting, Process of Decision Making.
  • Rationality and Bounded Rationality.
  • Risk and Uncertainty in Decision Making.

Unit 3 Organisation

  • Theory, Structure, Departmentation, Vertical and Horizontal Growth in Organization,
  • Line and Staff Functions and Conflicts, Span of Management, Authority, Accountability,
  • Delegation of Authority, Centralization and Decentralization
  • Functions in Organization: Formation and Role of Groups in organization

Unit 4 Staffing

  • Nature and Purpose of Staffing: Selection, Performance Appraisal, Organizational Development.
  • Leading: Motivation – Meaning and Theories of Motivation.
  • Leadership – Types and Traits of a Leader, Leadership Styles.
  • Communication: Forms, Process, Barriers and Effective Communication.

Unit 5 Controlling

  • Meaning and Process of Controlling.
  • Techniques of Controlling.
  • Management of Change: Adaptability to Change.
  • Emerging Challenges for the Managers.

Course 3 Business Environment

Unit 1 Theoretical Framework of Business Environment

  • Concept, significance and nature of business environment
  • Elements of environment micro and macro; Techniques of environmental scanning and monitoring.

Unit 2 Economic Environment of Business

  • Significance and elements of economic environment
  • Economic system and business environment
  • Economic planning in India
  • Government policies, industrial policy, fiscal policy, monetary policy, EXIM policy

Unit 3 New Economic Policy

  • Privatization
  • Liberalisation and Globalisation and their Implications for Indian Business
  • MNCs.

Unit 4 Political and Legal Environment of Business

  • Critical elements of political environment
  • Government and business
  • Competition Act 2002,
  • FEMA and Consumer Protection Act.

Unit 5 Technological Environment

  • Factors Influencing Technological Environment.
  • Role and Impact of Technology on Business.
  • Transfer of technology-Channels, Methods and limitations.

Course 4 Managerial Economics

Unit 1 Introduction

  • Nature and Scope of managerial economics and its relationship with other disciplines,
  • Its role and significance in decision making,
  • Basic concepts; Positive Vs Normative analysis.

Unit 2 Market Forces: Demand and Supply

Demand Analysis

  • Theory of demand
  • Objectives of demand analysis and determinants of demand
  • Theory of consumer behaviour
  • Elasticity of demand and its measurement methods
  • Importance in decision-making.

Supply Analysis

  • Objectives of supply analysis
  • Determinants of supply

Unit 3 Production Function and Cost Analysis

  • Theory of production and cost analysis
  • Production function and its managerial uses
  • Laws of production and analysis
  • Empirical estimates of production and cost
  • Short-run and long-run average cost curves and their analysis
  • Economies and diseconomies of scale

Unit 4 Organisation Of The Firm

  • Pricing decision
  • Pricing under different market structure
  • Perfect and imperfect (monopoly, monopolistic and oligopoly markets)
  • Pricing strategies
  • Collusive and non-collusive oligopoly
  • Baumol’s marries; and O. Williamsons’ models.
Course 5 Computer Application

Unit 1 Introduction to Computer

  • Evaluation of Computer,
  • Functional part of computer,
  • Introduction to Software (System Software, Application Software)

Unit 2 

Operating Systems

  • Type of Operating Systems
  • Functions of Operating Systems
  • Features of a good operating system
  • Introduction to WINDOWS.

Application Softwares

  • Type of Application software
  • Introduction to Word Processing (MS word)
  • Introduction to Presentation Software (MS Power Point).

Introduction to Spreadsheets (MS Excel), Introduction to Database (MS Access)

Unit 3 Introduction to SPSS

Unit 4 Introduction to Computer Networks

  • Need for Networking, Type of Networks,
  • Networks Topologies, Transmission Media, Networking Components (BRIDGE, GATEWAY, ROUTER, REPEATER, HUB, SWITCH),
  • Introduction to Internet (WWW, HTTP, FTP, TCP/IP).

Unit 5 The Internet Environment

  • Surfing & Searching
  • Protocols, World Wide Web Elementary Idea of E-Commerce & Its Types
  • Future of information technology.

Course 6 Communication

Unit 1 Introduction

  • Nature of communication,
  • Communication process and stages in communication cycle
  • Barriers to effective communication
  • Formal and informal communication
  • Communication channels; Choosing the means of communication
  •  Improving the communication; Verbal and non-verbal communication;
  • Organisational culture; Communication and ethics.

Unit 2 Communication for Managers

  • Importance of communication to managers
  • Internal and external audiences in the organization
  • Planning and creating business managers
  • Analysing the problem and defining the purpose Analysing business communication

Unit 3 Written Communication

  • Planning, writing and revising business document, Designing documents
  • Slides and screens
  • Polishing the writing; Editing for grammar and punctuation
  • Choosing the right word (Revising sentences and paragraphs, letters, memos, emails and web writing, informative and positive message)

Unit 4 Recruitment and Employment Correspondence

  • Researching job; Job application letter;
  • Curriculum vitae/ resumes;
  • Employment; Interview; References;
  • Offers of employment; Job description; Letter of acceptance;
  • Letter of resignation.

Unit 5 Interpersonal Communication

  • Listening, working and writing in teams
  • Meetings; making effective oral presentation
  • Overcoming stage fright; Telephonic communication;
  • Conversation and discussion; Public speaking; Seminar presentation; Conference; Group discussion.

Syllabus For Semester 2

Unit 1 Financial Management

  • Nature, Objectives and Scope, Modern concept of finance,
  • Financial Decision- Types of Financial Decisions,
  • Role of Finance Manager, Risk Return
  • Framework for Financial Decision Making, Time value of money

Unit 2 

Cost of capital

  • Concept of value,
  • Present value,
  • Basic valuation models.

Capital Structure

  • Concept, Financial Leverage and its Impact on the Valuation of firm
  • Theories of Capital Structure

Unit 3 Investment Decision

  • Nature and Kinds of Capital Budgeting
  • Techniques of Evaluating Capital Budgeting Decisions
  • Capital Budgeting Under Risk and Uncertainty
  • Analysis of Real Life Capital Budgeting Decisions

Unit 4 

Dividend Decisions

  • Dividend and its form,
  • Theories of Dividend Policy and their Impact on the Value of a Firm
  • Determinants of Dividend Policy.

Working Capital Management:

  • Meaning and Concepts of Working Capital
  • Estimating Working Capital Requirements.
  • Management of Cash Receivables and Inventory

Unit 5 Corporate Recruiting

  • Merger and Acquisitions.
  • The Empirical Evidences on Theories and the Case Studies

Course 2 Marketting

Unit 1

Marketing Concept:

  • Marketing management
  • Nature and scope; Evolution of marketing
  • Selling vs marketing
  • CRM; Emerging role of marketing
  • Marketing mix.
  • Marketing Environment

Unit 2

Consumer Behaviour:

  • Consumer vs. organizational/industrial buyer
  • Characteristics, Importance of understanding consumer behaviour
  • Determinants of consumer behaviour
  • Theories of consumer behaviour
  • Various buying roles in family
  • Types of buying behaviour
  • Consumer decision-making process in buying.

Market Segmentation:

  • Nature and importance of segmentation
  • Pre-requisites for effective segmentation
  • Bases of segmenting consumer markets; Market selection strategies; Positioning.

Unit 3 Product Decisions

  • Concept of product
  • Classification of products
  • Product line and produt mix
  • Product life cycle
  • The new product (Consumer); Adoption process.

Unit 4

Price Decisions:

  • Pricing as a marketing variable-its role and importance
  • Price vs. non-price competition
  • Factors influencing price determination
  • Price setting in practice, Price policies and strategies
  • Distribution Channels and Physical Distribution Decisions
  • Channel management decisions
  •  Manufacturer- distribution relationship

Course 3 Human Resource Management

Unit 1 Introduction to Human Resource Management

  • Evolution of HRM
  • Objectives and functions of HRM
  • Role and responsibilities of HR Manager
  • Systems approach to HRM

Unit 2 Acquisition of Human Resource Management

  • Human Resource Planning
  • Recruitment and selection: Sources of recruitment, stages in selection
    process , Placement
  • Goals analysis: Job description and job specification.

Unit 3 Developing Human Resources

  • Training and Development
  • Developing effective training programmes
  • Concept of HRD
  • Management development programmes.

Unit 4 Promotion and Motivation

Performance Appraisal

  • Concept and objective of performance appraisal
  • Process of performance appraisal
  • Promotion-degree, transfer air separation
  • Transfer: Reasons, principles and types
  • Separation: Lay-off, resignation, dismissal, retrenchment.

Motivating Human Resources

  • Motivation at work, major motivation theory.
  • Incentives: Concepts, types of incentives

Course 4

Unit 1

  • Business research.
  • Research design

Unit 2

  • Developing research instruments
  • Questionnaires and scales- types, preparation,
  • Standardisation.

Unit 3

  • Sampling methods & techniques.
  • Probability

Unit 4

  • Analysis of Time Series.
  • Linear regression.

Unit 5

  • Testing Hypotheses

Course 5 Management Accounting

Unit 1 Cost Accounting

  • Management Accounting
  • Basic Concepts of Costing

Unit 2 Financial Statement Analysis

  • Trend Analysis, Ratio Analysis,
  • Preparation and Analysis of Fund Flow Statement and Cash Flow Statement (Revised AS).

Unit 3 Marginal Costing

  • Use of Marginal Costing in Decision Making.
  • Cost Volume Profit (CVP) Analysis.

Unit 4 Budget and Budgetary Control

  • Preparation of Different Types of Budgets,
  • Fixed Versus Flexible Budgets.

Unit 5

  • Standard Costing: Concept, Advantage, Types of Standards, Variance Analysis
  • Material,Labour, Overheads, Managerial Use of Variances
  • Responsibility Accounting

Course 6 Legal Aspect Of Business

Unit I: Company Act

  • Selected Aspects: Nature, kinds of companies, formulation of company; Company management
  • Company Meetings; Types of meetings, resolutions, winding up.

Unit 2

  • The Consumer Protection Act, 1986.

Unit 3

  • The Competition Act, 2002

Unit 4

  • Information Technology Act, major provisions.

Unit 5

  • Right to Information Act (RTI)

Syllabus For Semester 3

Unit 1 

  • International Business
  • Foundations of International Business.

Unit 2

  • International Economic Environment

Unit 3

  • Regional Economic Co- Operation
  • International Financial Environment

Unit 4

  • Organisational Structure for International Business Operations
  • Developments and Issues in International business

Unit 5

  • Foreign trade promotion measures and organizations in India
  • Financing of foreign trade and payments terms.

Course 2 Management of Financial Services

Unit 1

  • Financial Services

Unit 2

  • Depository Institutions and Financial Services
  • Non Depository Institutions

Unit 3

  • Merchant Banking and Venture Capital
  • Merchant Banking in India- Rules and Regulations
  • Management of Capital Issues
  • Venture Capital
  • Growth of Venture Capital Services in India.

Unit 4

  • Leasing: Concept, Types, Legal and Tax Aspects
  • Factoring: Concept and Characteristics, Types of Factoring.
  • Forfeiting: Meaning and Mechanism of Forfeiting.

Unit 5

  • Credit Rating Services,
  • Credit Rating Agencies in India

Course 3 Income Tax LAWS and Practice

Unit I

  • Introduction: Basic concepts, Residential Status, Exempted Income.

Unit 2

  • Various heads of Income and Computation of Income under different heads of

Unit 3

  • Deduction from gross total income,
  • Rules of set off and carry forward of loses.

Unit 4

  • Assessment and computation of Income of Individuals

Unit 5

  • Appeal and Revision

Course 7 Marketing Communication

Unit 1

  • Communication process

Unit 2

  • Advertisement

Unit 3

  • Message and copy
Section B Sales Management
  • Introduction
  • Management Of The Sales Force

Syllabus For Semester 4

Course 1  Project Planning and Evaluation

Unit 1

  • Project Management: Nature, Scope, Process, Elements, Significance

Unit 2

  • Technical Analysis: Choice of Technology, Analysis of Materials and Inputs

Unit 3

  • Project Appraisal: Cash Flow estimate under different financing pattern ( LTF, TF)

Unit 4

  • Risk Analysis: Different techniques, project evaluation under special.

Unit 5

  • Net Work Techniques for Project Management: PERT / CPM Techniques.

Project Report

As part of the M.Com curriculum, all students are required to undertake the Project Report
(PR) in their major specialization . For this purpose, each student shall be assigned a Faculty member as his/her Project Guide.

Course 3: Seminar and Viva Voce

Seminar (50 marks)

Course Objective: The objective is to help develop the art of public speaking among the
students as well as, face interviews.
The students shall be expected to give several presentations during the semester with the final one on the day of the examination.

Viva Voce (50 marks)

Course Objective: The objective is to help them gain the experience of a final interview
before they go out seeking jobs in industry and also develop confidence in a face to face
interaction in a formal setting.

Course 2 International Financial Management

Unit 1

  • Financial Management in Global Perspective
  • Exchange Rate Determination

Unit 2

  • Foreign Exchange Market

Unit 3

  • Risk Exposures and Their Management
  • Translation, Transaction and Operating
  • Exposures: Their Measurement and Management.

Unit 4

  • Financial Swaps: Types and Uses, cash management by MNCs

Unit 5

  • International Financial Markets
  • Short Term Financial Management

Course 3 International Marketing

Course 4 Entrepreneurship Development

  • Unit 1 Entrepreneurship
  • Unit 2 Entrepreneurial Development.
  • Unit 3 Issues Related to Entrepreneurship in Uttarakhand.
  • Unit 4 Entrepreneurship Development and Government
  • Unit 5 Project Financing


So now you have the detailed syllabus about the HNB Garhwal of the M.Com we are soon going to update more and more syllabus of the various subjects so keep in touch with us. If you have any queries or view about the article then please comment in the comment box.

  • TAGS
  • HNB All Commerce Syllbus
  • HNB Garhwal University
  • HNB University M.Com Syllabus 2018
  • M.Com Exam Syllabus


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