MCOM 1st Sem Syllabus [Dibrugarh University DODLDU 2024]

The M.Com. Programme in Commerce under Open and Distance Learning shall comprise of 16 (Sixteen) courses of hundred marks each.

There shall be 13 (Thirteen) compulsory courses till the fourth semester and 3 (three) optional courses in fourth semester to be selected from Group – ‘A’, ‘B’.

The snapshot of courses comprising the four semesters of M.Com. Programme in Commerce under Open and Distance Learning are as follows:


MCOM 1st Sem Syllabus [Dibrugarh University DODLDU 2024]
Dibrugarh University DODLDU (Distance Education)

FIRST SEMESTER (All courses are compulsory)

Course Code

Course Name

No. of Assignments

In Semester Marks

End Semester Marks

Credit Value of the course


Business Environment.






Organizational Behaviour and Theory-I.






Cost and Management Accounting.






Entrepreneurship Development.





Course: COM-101 (First Semester) - Business Environment (Credits: 4)

Block I: Introduction to Business Environment.                 Marks- 16

Business Environment – Basics, Objective, Introduction, Concept of Business Environment Internal Environment, External Environment, Significance of Business Environment, Indian Business Environment, Government and Business. Indian Economy: An Overview, Objectives, Introduction, State of Indian Economy Economics Indicators, External Indicators, Foreign investments & India. The Progressive features of Indian Economy: Sectoral overview, Indian Financial System, Development Strategy in India: India's approach in the new millennium, the present-day world, Indian public policies.

Block II: Government Controls and MNC.              Marks- 16

Controls and Industrial Policies, Objective, Introduction, Controls under Planning, Price Controls, Industrial Policy. MNCs and MRTP Act; Objectives, Introduction, Scenario of MNC's in India, MRTP Act, Restrictive Trade Practices, Unfair Trade Practices, Powers of the Commission, Remedies under the Act.

Block III: Policies and Mobilization of Resources.              Marks-16

Monetary and Price in Developing Country; Objectives, introduction, Monetary Policy-meaning, Indian Monetary Policy, Features, Monetary Growth, Credit Policy, Price Policy in developing economy. Mobilization of Resources, Objectives, Introduction, Mobilization of Resources through Fiscal Policy, Fiscal Policy-meaning, Types of Fiscal Policy, Expenditure and Taxation, Borrowing, economic & monetary effects. Indian Scenario Mobilization of resources through taxation, Containment of current expenditure, Consequences of public borrowing, Public Enterprise savings, Central Government Public Enterprise, state Government Public Enterprise, Household saving behaviors, Changing Structure of Private Savings, Policy incentives for Private Savings.

Block IV: Consumer Protection, Capital Market and Foreign Trade.                          Marks-16

Consumers Protection: Objectives, Introduction, Consumer Protection, Introduction and Definition, Objects of Consumers Protection Act, definition of different terms under the Act, Redressal Machinery under the Act, Important Cases, Consumer rights and responsibilities, Indian Capital Market; Objectives, Introduction, Indian Capital Market-evaluation, Indian Stock Exchange, Institutional Investors, Other issues. Direction of Indian Foreign Trade Objectives, Introduction, trends in India's Foreign Trade, Trend in India's Export, Trend in India's Import, India's Foreign Trade, Recent Trends, Foreign Exchange Management Act, regulation and Management of foreign Exchange.

Block V: Structural Reforms and IT Revolution.                  Marks-16

Structural Reforms, Objectives, Introduction, Structural reforms in Indian economy, Impact on Terms of Trade and Prices, Impact on Household Income, Poverty and Food Security, India's Foreign Policy (Globalization and Trade Promotion). IT Revolution Objectives, Introduction, globalization, Indian stand in terms of Global Integration, Digital Cash, E-Commerce, Impact of Globalization WTO etc.

Recommended Books and Suggested Readings:

1.Neelmegam; V.: Business Environment; Vrinda Publications (P) Ltd Delhi.

2. Das & Maitra: Business Economics and Business Environment; Vrinda Publications (P) Ltd Delhi

3.Aswathappa K: Essentials of Business Environment; Himalaya Publishing House; New Delhi.

4. Ahuja H.L.: Economic Environment of Business; S.Chand &Company Ltd. New Delhi.

5. Bezboraha P.& Singh Ranjit; Business Environment; Kalyani Publishers.

6. Shaikh Saleem: Business Environment; Pearson Education. 

Course: COM-102 (First Semester) - Organizational Behaviour and Theory-I (Credits: 4)

Block I: Basic Organizational Concept.                    Marks-40

Organisation – Concept and typologies – organization and environmental interface. Approaches to Organisational Analysis- The Classical Organisation Theory and Neo- Classical Approach. Systems and Contingency approaches- their review and appraisal.

Block II: Organization Structure.               Marks-40

Structuring Organisational relationship – authority, power and status relationship. Departmentation – On choosing a basic for Departmentation, Span of Management. Centralisation and Decentralisation, Delegation of Authority, Bureaucratization of Organisation and Unanticipated consequences thereof.

Recommended Books and Suggested Readings:

1.Robbins, S.P., Organizational Behaviour, Prentice Hall of India, New Delhi.

2.Luthans, Fred, Organisation Behaviour, McGraw Hill International, New York.

3.Prasad, L.M., Organisational Behaviour, Sultan Chand & Sons, New Delhi.

4.Ashwathappa, K., Organizational Behaviour, Himalaya Publishing House, New Delhi.

5.Mishra, M.N., Organisational Behaviour and Corporate Development, Himalaya Publishing House, New Delhi.

 Course: COM-103 (First Semester) - Cost and Management Accounting (Credits: 4)

Block I: Cost Accountancy, Activity Based Costing and Cost Reduction.                   Marks-16

Cost Accountancy: Objectives, Introduction, Definition of Cost, Costing and Cost Accounting; Nature of Cost Accounting, Objective of Cost accounting, Importance of Cost Accounting, Evolution of Cost Accounting System and Cost Concepts. Activity Based Costing Objectives, Weaknesses of Conventional Costing, Meaning of Activity Based Costing, Stages and Flow of Costs in Activity Based Costing, Cost Analysis under Activity Based Costing, Differences between Activity Based Costing and Conventional Costing, Scope of Activity Based Costing, Benefits and Limitations of Activity Based Costing, Installation of Activity Based Costing. Cost Reduction: Objectives, Meaning of Cost Reduction, Cost Control and Cost Reduction, Objectives of Cost Reduction, principles of Cost Reduction and Control, scope and Areas of Cost Control and Cost Reduction, Distinction between Cost Control and Cost Reduction, Techniques to Control and Reduce Costs, Advantages of Cost Reduction, Dangers of Cost Reduction Efforts, Cost Reduction-its Organization.

Block II: Operating Costing, Process Costing and Reconciliation of Cost and Financial Accounts. Marks-16

Operating Costing: Objectives, Concept of Operating Costing, Transport Costing-Objectives, Composition of Costs, Collection of Costs, Ascertainment of Costs. Process Costing: Objectives, Process Costing, Introduction, Applicability of Process Costing, Essential Characteristics of Process Costing, Distinction between job Costing and Process Costing, General principles of Process Costing. Normal Process Loss: Abnormal Process Loss: Abnormal Gain/Effectiveness: Inter-Process Profits: By-product and its accounting treatment: Joint products and their accounting treatment: Reconciliation of Cost and Financial Accounts: Objectives, Introduction, Objectives of Reconciliation, Need for Reconciliation, Reasons for disagreement between Cost Accounts and Financial Accounts, Differing Treatment of items, Effects of various items on profit, procedure of Reconciliation.

Block III: Analysis and Interpretation of Accounts; Study of Financial Statements; Techniques of Financial Statement Analysis.              Marks-16

Analysis and Interpretation of Accounts: Objectives, Meaning of Financial statement analysis, Objectives of Financial Statement analysis, Interpretation of Financial statements, Practices interested in Financial statement Analysis. Analysis and Interpretation of Accounts. Objectives, Meaning of Financial Statement Analysis, Interpretation of Financial Statements, Parties interested in Financial Statements, Limitations of Financial Statement Analysis, Procedure for interpretation. Study of Financial Statements; Techniques of Financial Statement Analysis. Objectives, Techniques of Financial Statement Analysis-Horizontal Analysis, Vertical Analysis, Trend Analysis, Ratio-Analysis, Comparative Financial Statements, Common-size statements.

Block IV: Analysis and Interpretation of Financial Data; Ratio Analysis. Marks-16

Analysis and Interpretation of Financial Data Objectives, Meaning, Purposes and need for Ratio Analysis, Advantages of Ratio Analysis, Limitations of Ratio Analysis. Ratio Analysis Objectives, Different modes of expressing ratios, Balance Sheet Ratios, Revenue Statement Ratios, Composite Ratios. Functional or Purpose classification of Ratios-Liquidity Ratios, Leverage Ratios, Profitability Ratios, Activity Ratios.

Block V: Working Capital: Concept and Management; Projections of Working Capital Requirements.      Marks-16

Working Capital: Concept and Management objectives, Meaning of Working Capital, Concepts of Working Capital, Importance of Working Capital, Factors affecting the amount of Working Capital, Classification of Working Capital, Working Capital cycle. Projection of Working Capital requirements; in case of Trading Organisation – in case of Manufacturing Organisation. Objective, estimating Working Capital requirement - manufacturing concerns, Illustrations.

Recommended Books and Suggested Readings:

1. Arora M.N.: Cost Accounting; Principles and Practices; Vikas; New Delhi.

2. Jain S.P.& Narang K.L: Cost Accounting; Kalyani; New Delhi

3. Anthony; Robert & Reece; Et Al: Principles of Management Accounting; Richard Irwin Inc.

4. Horngren; Charles; Forest And Datar El Al: Cost Accounting; A Managerial Emphasis; Prentic Hall; New Delhi.

5. Debarshi Bhattacharyya: Management Accounting; Pearson Education.


- M.Com 1ST Semester Syllabus

- M.Com 2nd Semester Syllabus

- M.Com 3rd Semester Syllabus

- M.Com 4th Semester Syllabus

Course: COM-104 (First Semester) - Entrepreneurship Development (Credits: 4)

Block I: Introduction to Entrepreneur and Entrepreneurship.                      Marks-16

Entrepreneur and Entrepreneurship This unit explains the definition of entrepreneur and entrepreneurship and the literature description of entrepreneur and entrepreneurship. Entrepreneurs in small firms. Deals with what is an entrepreneur and entrepreneurs in practice in small firms. Differences: Shows the differences between entrepreneur and enterprise and entrepreneurs and managers.

Block II: Entrepreneurial Qualities and Traits, Competencies, Views and Theories.    Marks-16

Qualities, Traits and Competencies: Deals with the qualities and traits of an entrepreneur and the entrepreneurial competencies of an entrepreneur. Views on Entrepreneurship: Explain the different views on entrepreneurship put forwarded by Schumpeter, Walker and Drucker. Entrepreneurial Theories. This unit discusses the theories of entrepreneurial supply and the theory of invisible cost or the theory of transaction cost.

Block III: Opportunity Analysis.                                 Marks-16

Business Opportunities: Highlights on identifying and evaluating business opportunities, project identification and classification, funds for starting a business and how to approach a leading institution for a term loan. Institutions assisting entrepreneurs. Various institutions assisting entrepreneurs are put forwarded in this unit, such as the national small industries cooperation Ltd; small industries development bank of India; national bank for agriculture and rural development, national institute of small industry extension training etc. Marketing: This unit covers the multiple aspects of distribution marketing decision-making in large companies, marketing/entrepreneurial decision-making in small firms and marketing practices in small firms.

Block IV: Entrepreneurship Development Programmes.                                Marks-16

Introduction of Entrepreneurship Development Programmes (EDPs) and module of existing EDPs, Content and Coverage of EDPs: content and process of existing EDPs and the coverage of the potential target group. Strategies and Approaches - nature of enterprising activities and the various strategies and approaches for EDPs.

Block V: Entrepreneurship Development with Special Reference to North-East. Marks-16

Entrepreneurship and Economic Development, Factors impeding the growth of entrepreneurship; how to encourage entrepreneurship, Various Reports relating to North-East. Reference of Entrepreneurship to the North East. Brief profile of North East Social and institutional issues, entrepreneurship development and EDPs, thrust areas, prospects, possible SSI.

Recommended Books and Suggested Readings:

1.Desai Vasant: Dynamics of Entrepreneurial Development; Himalaya Publishing House; Mumbai.

2.Khanka S.S.; Entrepreneurial Development; S. Chand & Company Ltd.; New Delhi

3.Srivastava S.B.; A Practical Guide to Industrial Entrepreneurs; S. Chand And Sons; New Delhi.

4.Rajkonwar A.B. Entrepreneurship Development; Kalyani Publishers; Ludhiana.

5.Deb Rana Bijoy: Fundamentals of Entrepreneurship.

6.V.S. Manjunath: Enterprise& Management; Pearson Education

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