Master of Commerce

Courses & Outcomes

This Section details the different courses undertaken, over a period of Six Semesters to complete the Bachelor Of Science – Computer Science – Undergraduate Program.

The courses are of the following varieties, Core papers that are mandatory, Electives that can be chosen from list of available electives and Laboratory practicals if applicable. The courses when successfully completed, collectively contribute towards the minimum requirement of awarding a Bachelor’s degree.

As part of the Madras University’s OBE – Outcome Based Education program, the desired outcome is presented along with each course.

Our ‘Action Plan’ describes, how we  have planned to conduct the UG program during the academic year.

Semester I

Core Paper I - Advanced Corporate Accounting - KDA1E

By the end of the course, students will be able to

• understand Generally Accepted Accounting Principles (GAAP) and accounting standards
• apply different Accounting Standards (AS) and prepare accounts based on the same
• present Financial Accounting and Corporate Accounting statements

Core Paper II - Financial Management -KDA1B

By the end of the course, students will be able to

• understand role of finance functions in business
• use financial statements to evaluate firm performance
• analyse cost of capital and cost of debt
• evaluate competitiveness of a company and increase its value in the changing environment

Core Paper III - Organisational Behaviour - KDA1C

By the end of the course, students will be able to

• understand desired employee behaviour and managerial implications
• evaluate perspectives on organisational dynamics
• realise required attitude and behaviour to fit in corporate job market
• solve challenges, problems, or issues in work environment

Elective IStrategic Human Resource Management - KDABA

By the end of the course, students will be able to

• understand strategies and innovative practices in Human Resource Management
• identify e-resources available in organisations for effective management of human resources
• evaluate skill development programmes implemented for employee welfare in an organisation

Core Paper IV - Managerial Economics - KDA1G

By the end of the course, students will be able to
• describe economic models and analyse graphical representation of economic concepts
• understand strategies related to costing, pricing, product differentiation, and market environment
• assess market operations under varying competitive conditions
• identify factors involved in price discrimination
• analyse factors that determine supply and demand for productive inputs

Semester II

Core Paper V - Advanced Cost & Management Accounting – KDA2A

By the end of the course, students will be able to

● prepare and present cash flow and marginal cost statements
● apply cost accounting methods to different activities like contract, job, and process
● present different budgets using advanced cost and management accounting principles
● illustrate inventory management ideas and methods

Core Paper VI – Quantitative Techniques for Business Decisions - KDA2B

By the end of the course, students will be able to

• understand linear programming graphics and simplex models
• apply quantitative methods and techniques in business
• apply probability techniques in effective decision making
• verify hypothesis using various statistical tools

Core Paper VII - Marketing of Services - KDA2C

By the end of the course, students will be able to

● understand various marketing services and their features
● interpret problems in maintaining quality of services
● articulate the importance of Relationship Marketing
● categorise and correlate marketing strategies for various services
● assess marketing implications for different types of services

Elective II Computerised Accounting - KDAA1

By the end of the course, students will be able to

● understand use of generally accepted accounting concepts and qualitative characteristics of financial statements
● present reports and forms by inserting totals and subtotals using computer and accounting software tools
● enter accounting voucher entries including advance voucher entries, present reconcile bank statements, and prepare financial statements in Tally software

Core Paper VIII - Total Quality Management - KDAXA

By the end of the course, students will be able to

● understand key aspects of quality improvement cycle, application of tools and techniques to control, improve, and measure quality
● identify errors in quality measurement process
● appraise organisational and communicative team work requirements for effective quality management
● evaluate principles of quality management and demonstrate how these can be applied to quality management systems

Semester III

Core Paper IX – Research Methodology – KDA3A

By the end of the course, students will be able to

• recollect different research methods, types, and techniques
• understand systematic manner in which research has to be pursued
• identify key area of research, understand recent trends in market, and collect relevant data
• apply relevant research methods to analyse data and solve problems

Core Paper X - Knowledge Management - KDA3B

By the end of the course, students will be able to

• recollect fundamentals of knowledge management
• understand human resources using different management tools
• realise organisational goals and strategies that help in the growth and expansion of a company

Core Paper XI - Fundamentals of Information Technology - KDA31

By the end of the course, students will be able to

• understand fundamentals of information technology
• develop working knowledge of business-related software
• evaluate use of computer applications in the field of commerce

Elective IIConsumer Behaviour- KDACB

By the end of the course, students will be able to

• remember basics of consumer behaviour
• analyse dynamics of human behaviour in business environment
• evaluate factors that influence consumer decision process

Elective IIConsumer Rights and Education - KDACC

By the end of the course, students will be able to

• recollect consumer rights and create awareness about consumerism
• evaluate effectiveness of various advertisements and promotions
• assess how advertisements influence behaviour of individuals
• demonstrate how consumer rights can be applied to promotion or marketing strategies

Extra Disciplinary Elective – Business Ethics, Corporate Governance & Social Responsibility - KDAXB

By the end of the course, students will be able to

• understand basic ethical issues in business
• realise duties and rights with social responsibility
• analyse ethical concerns in business and find ways to solve them
• apply knowledge of business ethics, corporate governance, and social responsibility in effective decision-making

Semester IV

Core Paper XII - Management Information System - KDA4A

By the end of the course, students will be able to

● understand role of management information systems in achieving competitive advantage through informed decision-making skills
● analyse business information systems to facilitate evaluation of strategic alternatives
● construct effective solutions for business problems

Core Paper XIIISecurity Analysis & Portfolio Management

By the end of the course, students will be able to

● understand money market instruments, bonds, and stocks, and identify procedures to buy and sell these assets in financial markets
● apply valuation models to evaluate fixed income securities and stocks and assess derivative securities to manage investment risks
● analyse benefit of diversified investment in financial assets
● estimate returns and risks involved in financial decisions
● manage portfolios to make appropriate decisions in areas of investment analysis and portfolio management

Core Paper XIV - Merchant Banking & Financial Services - KDA4C

By the end of the course, students will be able to

● remember basic concepts of Merchant Banking
● understand Merchant Banking regulatory framework
● examine role of SEBI in merchant banking and financial services
● implement knowledge of financial services in practice

Core Paper XVAdvertising and Salesmanship - KDACD

By the end of the course, students will be able to

• understand salesmanship, publicity, personal selling, and sales promotion
• classify different elements of advertising
• evaluate various media of advertising for suitability
• execute ethics in advertisements and salesmanship