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Mam,basically there is only differene is that :http://M.com is the grand father of 12th commerce.That means http://M.com is very broad concept then 12th accounts.M.com course consists of core courses and electives. Core courses are related to fundamental concepts of commerce, electives are generally associated with specific knowledge and skills in a particular area. http://M.Com covers a wide area for study and research and offers many specializations besides http://M.Com (General) and http://M.Com (Honours), such asTaxationEconomicsMathematicsAccountingAccounting & FinanceStatisticsBankingFinanceBanking and FinanceFinance & ControlMarketingE-CommerceBusiness ManagementComputer Applicationhttp://M.Com SubjectsOrganization Behavior and Management ProcessManagement and Financial AccountingMarketing ManagementManagerial EconomicsComputer Applications in CommerceBusiness Environment & PolicyManagement of Nonprofit OrganizationsCorporate GovernanceResearch Methods & Statistical TechniquesFinancial ManagementElements of Income TaxManagement of Financial ServicesE-CommerceManagerial CommunicationMergers & AcquisitionsInternational Trade – Theory & Practicehttp://M.Com SyllabusOrganization Behavior and Management ProcessThis course provides a comprehensive analysis of individual and group behavior in organizations. Its purpose is to provide an understanding of how organizations can be managed more effectively and at the same time enhance the quality of employees work life.ContentsIntroduction to Organization, Organization Theory – Perception, Attitudes and Values – Personality and Emotions, Stress Management, Motivation, Job Design and Job Satisfaction – Group Formation and Structure, Communication, Team Building and Leadership, Team Building and Leadership, Power and Politics – Organizational Culture and Climate, Organizational Change, Organizational Development, Emerging Trends in OBManagement and Financial AccountingThis course helps to develop an insight of postulates, principles and techniques of accounting and utilization of financial and accounting information for planning, decision-making and control.Contents:Accounting and its Functions, Accounting Concepts and Standards, Accounting Information and its Applications – Construction and Analysis of Balance Sheet, Construction and Analysis of Profit and Loss Account – Construction and Analysis of Funds Flow and Cash Flow Statement -Understanding and Classifying Costs, Absorption and Marginal Costing, Cost-Volume-Profit Analysis, Variance Analysis – Financial Management: An Introduction, Ratio Analysis, Leverage Analysis, Budgeting and Budgetary Control, Investment Appraisal Methods – Management of Working Capital, Capital Structure, Dividend DecisionsMarketing ManagementThis course helps to develop an understanding of the underlying concepts, strategies and issues involved in the marketing of products and services.Contents:Introduction to Marketing Introduction – Marketing, Marketing in a Developing Economy to the Course – Approach, Marketing of Services – Marketing of Services – Marketing and Public Policy – Planning Marketing Mix – Marketing in, Market Segmentation Action, Marketing Organizations – Marketing, Marketing Research and its Applications Management and Planning – Determinants of Consumer Behaviour Indian, Models of Consumer Behaviour Consumer and Indian Consumer Environment Marketing Environment – Product Decisions and Strategies, Product Life Cycle and New Product Development ITDC-A Case Study, Branding and Packaging Decisions – Pricing Policies and Practices Marketing, Marketing Communications Strategy, Advertising and Publicity Case Study, Personal Selling and Sales Promotion Moulded Luggage Industry – Sales Forecasting, Distribution Strategy Effective Selling, Managing Sales Personnel, Marketing and Public Policy, Cyber MarketingManagerial EconomicsThis course acquaints the students with concepts and techniques used in micro economic theory and to enable them to apply this knowledge in business decision-making. It gives an in-depth knowledge in emerging global trends in business environment and Macroeconomic management.Contents:Scope of Managerial Economics, the Firm: Stakeholders, Objectives & Decision Issues, Basic Techniques – Demand Concepts and Analysis, Demand Elasticity, Demand Estimation and Forecasting – Production Function, Cost Concepts and Analysis I, Cost Concepts and Analysis II, Estimation of Production and Cost Functions – Market Structure and Barriers to Entry, Pricing under Pure Competition and Pure Monopoly, Pricing under Monopolistic and Oligopolistic Competition, Pricing StrategiesComputer Applications in CommerceThis course covers the basic concepts of networked computers including the basics of file management on local and remote computers, electronic mail, Internet browsers, and web page development. Students also get exposed to applications used in business for solving problems, communicating, and making informed decisions, including word processors, presentation software, electronic spreadsheets, and databases.Contents:Computer Applications in Financial Accounting: Features of Tally ERP.9. Setting upa new company and creating Masters in Tally.ERP9. Data Management, security levels and controls. Technological advantages of Tally.ERP9. Evolution and features of extensible Business Reporting Language (XBRL) – XBRL Taxonomy of Ministry of Corporate Affairs. Filling of Financial statements using XBRL Software – Computer Applications in Financial Management and Taxation: Using MS Excel to solve financial management problems- Present Value, Future Value, NPV etc. Online Trading of Securities. Online Banking. Filing of Online Application for PAN and TAN. Online submission of Income Tax Returns and TDS Return. E-filing of indirect taxes return – Computer Applications in Statistical Analysis : Features of SPSS. Creating files and data entry in SPSS. Preparation of frequency tables and graphs. Computation and interpretation of Mean, Standard Deviation, Standard Error, Simple and multiple correlation, regression. Analysis of variance. t-Test, Chi-Square Test – Computer Applications in OperationsResearch:Mathematical formulation of Linear Programming and Integer Programming problems and solving them using computer software.Business Environment & PolicyThis course aims at familiarizing the students with various aspects of economic, social, political and cultural environment so that the he/she is able to gain a deeper understanding of the environmental factors influencing business organizations.Contents:Business environment: micro-environment – macro environment – environmental scanning – Policy environment: Industrial Policy – Industrial Policy Resolution 1956 – New Industrial Policy 1991 – Fiscal policy – Monetary policy – New economic policy: economic reforms – liberalization – Globalization: meaning – stages – factors facilitating and impeding globalization in India – consequences of globalization for India – Public sector: changing role of public sector – relevance of public sector – public Sector reforms – Privatization: concepts – nature – objectives – forms – regulatory framework with reference to insurance, power and telecom sectors – Foreign direct investment: policy – trends -problems – consequences – FEMA objectives – provisions – multinational corporations – entry strategies – role – growth – problems – consequences – Mergers and acquisitions: reasons – trends – advantages and disadvantages – competition law – WTO agreements – Agreement on Agriculture (AOA) – Multi-fibre Agreement (MFA) – Trade Related Intellectual Property Rights (TRIPS) – Trade Related Investment Measures (TRIMS) – General Agreement on Trade in Services (GATS) – Barriers to trade – Trade policy changes consequent to WTO – Recent EXIM policy – Consequences of WTO for India.Management of Nonprofit OrganizationsThis course helps the students in gaining ground about the historical and philosophical foundations, characteristics, role, and challenges of the nonprofit sector, and understanding the evolution of the nonprofit sector into the fastest growing sector world-wide. Students also gain perspectives on the management, financial, leadership, and governance issues facing nonprofit entities.Concepts:The World of Non-Profit Enterprises – third sector, nonprofits sector, social enterprises; Economic, Sociological and Structural theories of nonprofits; Contemporary role of nonprofits; Nonprofits vis-à-vis State and Business – Accounting & Finance – Financial reporting in nonprofits; Distinct needs of nonprofit accounting; Sources of funds and their implications; Basic tenets of fund management in nonprofits – Human Resource Management – Volunteers & Staff, Critical issues of compensation, quality and retention, Training and development, Incentives and Motivation – Governance and Professionalism – Governance process and Board role; Credibility and legitimacy issues; Professionalism, Productivity and measurement of qualityCorporate GovernanceThis course helps to explore, recognize and understand the multiple paradoxes related to the study and application of corporate governance in organizations. It also helps to relate the corporate government practices of an organization to its performance.Concepts:Concept of Corporate Governance: Its importance-corporate governance and Agency theory-benefits of good corporate governance-present scenario-case studies – Corporate Ethics: Concept and Importance –benefits of corporate ethics-corporate philosophy and culture managing ethics and legal compliance-case analysis – Corporate Social Responsibility: Corporate crimes-company and society relations – corporate social challenges-corporate accountability business and ecology-case analysis – Corporate Governance in India: Reforming BOD- Birla Committee-Naresh Chandra Committee-Narayana murthy committee-Audit committee Corporate governance codeResearch Methods & Statistical TechniquesThis course helps to develop the research skills of the students in investigating into the business problems with a view to arriving at objective findings and conclusions and interpreting the results of their investigation in the form of systematic reports.Concepts:Research; Types of Research, Research Design; Research Methods (Scientific, Historical, Descriptive, Experimental, Survey, Case Study and Delphi) Collection of Data (Questionnaire, Schedule, Interview, Observation, Scales and Check Lists, Library Records and Reports), Measurements and Scaling Techniques, Sampling (Need and Purpose, Types) Content Analysis – Coding Schemes, Units of Analysis (Basic Concept), Measures of Central Tendency – Mean, Median, Mode, SD, Coefficient of Variation, Quartiles, Deciles, Percentiles, Geometric mean, Harmonic mean. Graphical and Diagrammatic Representation of data – Simple and Multiple Bar diagrams, Pie diagrams, Histogram, Frequency, Cumulative frequency; Measures of Dispersion – Range, Quartile deviation, Mean deviation, Range Mean square deviation, Standard deviation, Coefficient of variation, Moments, Coefficient of Skewness and Kurtosis. Bivariate Analysis – Scatter diagram, Correlation and Regression. Theory of Attributes – Dichotomy and Manifold classification, Independence and Association of attributes, Inferential Statistics – Types of Reports, Significance of Report Writing, Layout of the Research ReportFinancial ManagementThis course aims at familiarizing the participants with the skills related to basic principles, tools and techniques of financial management.Contents:Valuation of Securities, Time Value of Money, Financial Management: An Overview, Risk and Return – Capital Budgeting, Cost of Capital – Sources of Long Term Finance, International Business Finance, Project Financing, Lease Financing, Capital Market – Dividend Policy Decision, Capital Structure Decision, Leverage: Operating, Financial and Total – Receivables Management, Cash Management, Working Capital, Inventory ManagementElements of Income TaxThis course aims at familiarizing the students with the principles, problems and structure of different types of business taxes in India and relevance of these taxes in business decisions. Besides, a broad understanding or role of taxation in economic and industrial development of an economy is also highlighted.Contents:Income-tax act 1961, Wealth-tax act, Case laws governing capital and revenue expenditure, Special Problems Centering on the concept of assesses, Registered Firm, Hindu Undivided family, Companies, Association of persons and trust, Minors, Cooperatives, nonresident Indians and avoidance of double taxation – Problems covering heads of income salaries, Perquisites, gratuity and retirement benefits, Income from house property, Capital gains, income from other sources, Income from business and profession, Problems arising from aggregation of income and set off and carry forward of losses, Computation of income and Return of Income Tax, Filing procedure – Tax administration appeals, Revisions, review and rectification, Application to central Board of Direct Taxes, Acquisition Proceedings, Principles of valuation of movable and immovable property, Tax incentives and export promotion, Deductions under chapter VI, Other benefits and tax exemptions – Indirect Tax Laws, Administration and relevant procedures, The central excise including Central Value Added Tax (CENVAT), The Central Sales Tax Act, 1956 (74 of 1956), The Customs Act, 1962 (52 of 1962), Excise audit – Assessment of Tax Payable by the Assess under Indirect Taxes, Power of Different Authorities, Impact of Taxon Gatt 94 WTO, Anti Dumping Processing, Tariff Commission and other tariff authoritiesManagement of Financial ServicesThis course is designed to provide basic understanding of the working of the financial system and the management of non-banking financial services. It also equips the students with the theoretical and practical knowledge of different non-banking financial services.Contents:Introduction, A conceptual framework, Scope and classification, the financial system and its functions, Classification of Financial markets, Development of financial system in India – Introduction, Regulatory Non- Banking Companies (RNBCs), RBI act framework, RBI acceptance of public deposits directions, RBI NBFCs Prudential Norms, Norms related to Auditors report, Latest RBI/Ministry of finance guidelines – Concept of Lease financing, Concept of Hire purchase finance, Conceptual and legal framework, Hire purchase – Accounting, reporting and taxation, Various forms of credit, Concept of factoring, Types and methodology, Advantages and its limitations, Factoring and forfeiting- Financial evaluation, Bills discounting concept and regulations – Concept of venture capital, Origin and types, Stages of investment financing, Factors affecting investment decisions, Selection of venture capitalists, Corporate venturing – Concept of Insurance, Development in India, Regulatory framework of insurance, Insurance regulatory and development authority IRDA, Reinsurance business and its regulations, Insurance services in India, operations of private insurance companies, Concept of Mutual funds, Benefits of Mutual funds, Mutual fund schemesE – CommerceThis course is about marketing on the Internet and how businesses employ electronic commerce. It provides students with an understanding of how the Internet can be used to create a brand presence, complete commercial transactions, and other important aspects of having an online business.Contents:E-Commerce – E-Business – Potential Benefits of E-commerce – Driving Forces of Ecommerce – Business Process Re-Engineering –E-Commerce Applications –Regulatory Environment for E-Commerce – Competitive intelligence on the Internet – Future of E-Commerce – Traditional EDI systems – Benefits and Drawbacks – Data transfer and standards – EDI systems and the Internet – Legal security and private concerns – Authentication Methods – Firewalls – Factors considered in securing the firewalls – Internet trading relationships: Business to Consumers (B2C), Business (B2B), Consumer to Business (C2B), Government to Consumer (G2C), Features and benefits-Portal Vs Website – Supply Chain Management – SET protocol – SET Vs SSL – Payment gateway – Certificate issuance – Trust chain -Cryptography methods – Encryption technology – Digital signatures – Dual signatures – SET Logo Compliance testing – Status of Software Magnetic strip cards – Smart cards – Electronic cheques -Electronic cash – Third party processors and Credit Cards – Risk and electronic system – Designing electronic payment systems. Introduction to HTML – Basic syntax – Basic Text Formatting – Images – Lists – Tables – Hypertext links – Computerized AccountingManagerial CommunicationThis course helps students apply their understanding of communication to writing as a medium of communication in business settings. The course follows a suggestive rather than a prescriptive approach towards developing an understanding of communication in the corporate context. It also specifically aims at developing an understanding of the significance of different aspects of written communication in corporate environments, the role of written communication in enhancing managerial efficacy, integrating different styles and modes of communication for efficiency in managerial tasks, and designing communication plans and strategies to solve managerial problems.Contents:Role and process of communication – Barriers to communication – Surmounting barriers to communication – Types of communication – Listening process: Elements of good listening, Improving listening competence – Importance of feedback – Principles of feedback – Characteristics of non verbal communication – Types and functions of non verbal communication- Interpreting non verbal communication – Negotiations – Approaches to negotiations – Preparing for and conducting negotiations – Making Presentations – Choosing a method of speaking – Analyzing the audience – Nonverbal dimensions of presentations – Speeches for commemorative occasions – Effective presentation strategies – Persuasive speaking – Report writing – Types of reports – Structure of reports – Individual and committee reports – Essentials of good report writing – Business letters – Drafting letters relating to enquires and replies, Orders and replies, Complaints and claims – Effective business correspondence –Drafting a resume – Media relations – Building better relations with media; Investor relations – Framework for managing investor relations; Managing government relations – Ways and means of managing governing power; Crisis communicationMergers & AcquisitionsThis course helps students appreciate the importance of merger and acquisitions in the present corporate world. The student is able to understand the entire process of mergers and acquisitions i.e. starting from searching acquisition targets to post acquisition integration process. It also provides understanding of the implications of corporate restructuring on value of firm, performance of firm synergy etc.Contents:M&A Concept – Motives for M&As – Stakeholder Expectations in M&As – Forms of M&As – Reasons for Buying a Business – Reasons for Selling a Business – History of Merger Waves – Synergies in M&As – Strategic Approaches to M&As – Strategies for Entering a New Market – Value Creation Strategy in M&As – Growth Strategy through New Project of M&A – Corporate Objectives and Strategy for M&A – Framework for M&A Strategies – Formulating Strategies for M&As (Theory only) – Basics of Valuation – Valuation of Financial Assets – Relative Value Models – Absolute Value Models –Option Pricing Models – Valuation of Firms – Income Approach (Capitalization Method and Discounted Cash Flow Method) – Market Approach (Comparable Company Method) – Assets Approach (Adjusted Book Value Accounting for M&As – Features of Pooling Accounting – Criteria for Pooling of Interests –m Incentives to Choose Pooling Over Purchase –Accounting Valuation of Goodwill – Accounting for M&A in India – IFRS-3 on International Accounting Standards for M&A –Conceptualization of Demerger – Definitions –– Effects of Demerger – Applicability – Legal Aspects – Taxation Aspects – Demerger Vs. Reconstruction – Demerger Vs. Hiving Off – Advantages of Demerger – Disadvantages of DemergerInternational Trade – Theory & PracticeThis course covers the theory and practice of international trade. This course also develops the classical and modern theories of the determination of the pattern of commodity trade between nations and covers trade policy and the role of institutions in managing world trade.Contents:Classical trade theory – Theory of absolute advantage -Theory of comparative advantage – Factor Proportions trade theory – International investment and Product cycle theory – New trade theory: strategic trade – Competitive advantage of nations – Gains from international trade – Levels of Economic Integration – Free trade area – Customs union – Common nearest – Economic union -Arguments surrounding economic integration – Trade Creation and trade Diversion – Economies of Scale – Price – Factor Productivity – Regionalism us Nationalism – European integration – EU – NAFTA -SAARC – ASEAN – Other economic alliances – Pros and Cons of integration – Free Trade Vs. Protection – Forms of trade regulation – Restrictions of imports – Tariffs – Quotas – Non tariff barriers – Dumping – Trade barriers – Restrictions of exports – Export promotion – Import promotion – Investment Promotion home and host country perfectives – Basic principles of multilateral trade negotiation – GATT and its early rounds – Uruguay round agreements – W.T.O.: Functions, Organizational structure, Settlement of Disputes, W.T.O. and India –Origin of UNCTAD – Major areas of negotiations – Recent developments and challenges – Structure of Balance of Payments – Current account and capital account transaction – Official reserves account – Equilibrium – Disequilibrium and adjustment – Different approaches to BoP adjustment – Recent trends in India is BOP.