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School of Business Management & Commerce

Steering dreams.

Master of Commerce (M.Com)

Desh Bhagat School of Business Management & Commerce, having a gigantic thriving and aptitude for the procurement of meticulous education, has metamorphosed business & commerce education by utilizing its most sophisticated and innovative assets to assimilate multifaceted brilliance in the dynamic aspirants of B.Com and M.Com course in Punjab. The incredible accentuation of DBU lies in the blossoming of a new breed of prudent and capable business brains imbued with novelty and humane sensitivities. These yearning business brains if saturated with holistic and fortifying business methodologies can sprout stimulating achievements. So, after scrutinizing a wide gamut pedagogies of the internationally head foundations of Business studies, DBU perceived its unmistakable legitimate assertion of the most assiduous curriculum of its B.Com and M.Com Course.

Desh Bhagat School of Business Management & Commerce is viably inclined towards disseminating comprehensive capabilities of International Business and Human Resource Management to instill the tangible professional attributes in the students. The commendable identities of the administration and business, having pertinent experience of professional intricacies and benchmark educational module, are mentoring their myriad capabilities to the students, here, at DBU in the guise of dignitary academics. Apart from inculcating syllabi eminence, all the students pursuing a course in business management & commerce even from undergraduate to the doctorate level, have been furnished and imbibed with the tremendous organizational abilities of analyzing, reasoning, creativity and visionary leadership by assigning their rich interface with acumen names of corporate sector. These innumerable professional activities inculcate the affluent asset of multifaceted anticipations in the students which ultimately germinates heap of future perspectives for them.

So, Desh Bhagat School of Business Management & Commerce has dominatingly secured a universal recognition by nurturing and empowering the huge international corporate segments with its exemplary business brains.


To be globally recognized as a Centre of Excellence in the field of Business studies, Commerce, accountancy and economics through value based education, Research & innovation. To provide best possible human resources to society in the field of Management andCommerce



M1: To Inspire and empower the students to become innovative entrepreneurs and worthy management professionals.

M2: To turn individuals into cross functional leaders and strategists that can skillfully handle challenges affecting businesses transversely in a dynamic and an interconnected world

M3: Develop linkages with world class educational institutions and R&D organizations for excellence in teaching, research and consultancy services.



PO1.Domain knowledge: Impart higher level knowledge and understanding of contemporary trends in commerce and business finance.

PO2.Problem analysis:Evaluate environmental factors that influence business operation with the conceptual requirements and skills on preparation and interpretation of financial statements.

PO3.Design/development of solutions: Apply Statistical methods and proficient use of tools for modeling and analysis of business data.

PO4.Conduct investigations of complex problems:Use research-based knowledge including design of experiments, analysis and interpretation of data, and synthesis of the information to provide valid conclusions.

PO5.Modern tool usage:Learn, select, and apply apposite methods and procedures, resources, and modern computing tools within rational limits to achieve optimum output.

PO6.The Manager and Society:Apply reasoning informed by the contextual knowledge to assess societal, health, safety and legal issues and the consequent responsibilities relevant to the professional financial practices.

PO7.Environment and sustainability: Understand the impact of the corporate financial activities in societal and environmental contexts, and apply knowledge to cope up with need for sustainable development.

PO8.Business Ethics: Apply ethical principles and nurture commitment to personal and professional ethics in all aspects of business financial practice

PO9.Individual and team work: Develop leadership skills by working effectively in teams

PO10.Communication:Enhance verbal, written and presentation skills in students and make them able to comprehend and write effective reports, make effective presentations and documentation, and give and receive clear instructions.

PO11.Project management and finance:Exhibit knowledge and understanding of financial principles and apply these to one’s own work, as a member and leader in a team. Manage projects in multidisciplinary environments.

PO12.Life-long learning:Create an interest to engage in continuous learning independently to improve knowledge and develop competencies.



PEO1. To equip students with fundamental concepts of core domain subjects like marketing, finance, human resource management along with technical competency to work effectively in various managerial domains.

PEO2. To provide practical exposure of working with real time cases and to facilitate with regular industrial training and industry visits to meet the basic requirements of management process.

PEO3.To prepare students for analysis of political, economic, financial, social, technological and legal environmental factors that is relevant for strategic decision-making in a global organization. Also to Evaluate and develop recommendations regarding a corporate business strategy for an international market.



PSO1:Student will be able to acquire relevant financial accounting & managerial career skills, applying both quantitative and qualitative knowledge to their future careers in business.

PSO2:Learners will be able to recognize features and roles of businessmen, entrepreneur, managers, consultant, which will help learners to possess knowledge and other soft skills and to react aptly when confronted with critical decision making.


M.COM Semester-I   


Subject Code: MCOM-101


Course Outcomes:

CO1: Ability to execute managerial tasks of planning, organizing and controlling.

CO2: Understand the roles, skills and functions of management.

CO 3: Understand the complexities associated with management of human resources in the organizations and integrate the learning in handling those complexities.

CO4: Exhibit various styles of leadership.


Subject Code: MCOM-102


Course Outcomes:

CO1:Understand different accounting concepts and conventions.

CO 3:Analyze financial statements with the help of various tools and techniques ofaccountancy.

CO2:Prepare financial statements in accordance with generally accepted AccountingPrinciples.

CO 4: Identify and analyze complex financial accounting problems and opportunities inreal life situations.


Subject Code: MCOM-103

Title of the Course: BUSINESS ECONOMICS

Course Outcomes:

CO1: Understand fundamental conceptual foundations of micro &macro Economics.

CO2: Describe the concept of demand, supply and equilibrium position of the business

CO3: Apply economic analysis to optimally allocate scarce resources to meet the managerial objectives.

CO 4: Understand the concept and implications for the management of business cycle andalso Inflation


Subject Code: MCOM-104


Course Outcomes:

CO1: Analyse the laws relating to Competition Commission Act, 2002 and Consumer

Protection Act, 1986

CO2:Describe the provision relating to Right to Information Act, 2005

CO3: Ability to analyze the Sales of Goods Act, 1930

 CO4:Understand and analyze the Information Technology Act, 2000 andPatents Act


Subject Code: MCOM-105

Title of the Course:  BASICS OFMARKETING

Course Outcomes:

CO 1:Evaluate the significance of marketing

CO 2:Analyze the relationships between marketing management and the political, economic, legaland social policies and its impact on business.

CO 3: Identify the role and significance of various elements of marketing mix.

CO 4:Describe the role and relevance of marketing organization in current marketing conditions.


 Subject Code: MCOM-106


Course Outcomes:

CO 1:Understand relevance & need of quantitative methods for making business decisions

CO 2:Apply quantitative methods to solve a variety of business problems

CO 3:Understand and interpret statistical information

CO 4: Demonstrate a sound knowledge of fundamentals of statistics and statistical techniques


 Subject Code: MCOM-107


Course Outcomes:

CO1: Apply principles of data management to ensure the integrity of information.

CO2:Describe elements of Information Technology: Hardware, Software, Data, and telecommunications.

CO 3: Interpret, produce, and present work-related documents and information effectively andaccurately.

CO 4:Analyze technical requirements to determine resource requirements.


Subject Code: MCOM-104


Course Outcomes:

CO1: Analyze situations using a variety of communication theories and models to determinehow to make improvements in the situations.

CO2: Evaluate personal communication, verbal and non-verbal, formal and informal, toidentify specific areas for improvement.

CO 3: Design organizational communication that effectively uses presentations, reports, andmass communication.

CO 4: Evaluate ethical issues in all forms of communication within organizations.


Subject Code:  SKF-101

Title of the course:Soft Skill-I

Course Outcomes:

CO1: The Student will be able to develop his/her personal traits and expose their personality effectively.

CO2:  The Students will be able to find their strength, talent and can develop it.

CO3:The Students can develop their attitude, discipline and their personal value.

CO4:  The Students will understand the Etiquette and Manners and Office Habits


M.COM Semester-II

Subject Code:  MCOM-201

Title of thecourse:  BUSINESSENVIRONMENT

Course Outcomes:

CO1: Describe the Business Landscape, External Business Environment, the Interaction between

External and Internal Environments.

CO2: Understand the contemporary changes in the global business environment.

CO3: Develop Skills to identify and differentiate various Micro and Macro factors affecting functioning of Business.

CO4: Analyze Indian Economy in light of changing government regulatory policies.


SubjectCode:  MCOM-202


Course Outcomes:

C01: Understand the importance of change in organisation to meet the competition indynamic environment.

C02: Explain the reason and symptoms of resistance to change and also describe thestrategies to overcome resistance.

C03: Understand the importance of organisation culture, organisation development andorganisation effectiveness.

C04: Assess and analyze the symptoms, causes and effects of stress.


SubjectCode:  MCOM-203


Course Outcomes:

CO1: Evaluate the principles of quality management and to explain how these principles canbe applied within quality management systems.

CO2: Identify the key aspects of the quality improvement cycle and to select and useappropriate tools and techniques for controlling, improving and measuring quality.

CO3: Critically appraise the organizational, communication and teamwork requirements foreffective quality management

CO4: Critically analyze the strategic issues in quality management, including current issuesand developments, and to devise and evaluate quality implementation plans


SubjectCode:  MCOM-204


Course Outcomes:

CO1: Develop an understanding of major issues related to international marketing.

CO2: Assess an organization’s ability to enter and compete in international markets.

CO3: Exhibit competency in researching and analyzing trends in global markets and in modernmarketing practice

CO4: Adapt and implement the basic elements of the marketing mix to successfully introduceproducts and services in a global context.


SubjectCode:  MCOM-205

Title of the course:  FINANCIAL MANAGEMENT

Course Outcomes:

CO1: Describe concepts of Financial Management

CO2: Understand and analyze working capital management

CO3: Gain knowledge about dividend policies and various dividend models.

CO4: Work upon capital structure as per theories of capital structure


SubjectCode:  MCOM-206


Course Outcomes:

CO1: Understand the key components of managing people in organizations.

CO2: Describe the nuances of human resource management systems.

CO3: Manage HR practices as competitive tool for organizational excellence.

CO4: Evaluate the process of recruitment and selection.


Subject Code:  MCOM-207



CO1: Describe the usage & necessity of computers in business and society.

CO2: Utilize the Internet Web resources and evaluate on-line e-business system.

CO3: Describe various types of networks network standards and communication software.

CO4: Asses and analyze the various functions of operating system and to attain knowledge about the security issues in thecomputer.


Subject Code: SKF-201

Title of the course: SOFT SKILLS-II

Course Outcomes:

CO1: Effectively communicate through verbal/oral communication and improve the listening skills. Write precise briefs or reports and technical documents.

CO2: Become more effective individual through goal/target setting, self-motivation and practicing creative thinking.

CO3: Actively participate in group discussion / meetings / interviews and prepare & deliver presentations.

CO4: Function effectively in multi-disciplinary and heterogeneous teams through the knowledge of team work, Inter-personal relationships, conflict management and leadership quality.


M.COM Semester-III


SubjectCode:  MCOM-301

Title of the course:     PROJECT MANAGEMENT

Course Outcomes:

CO1: Explain accurately the processes and interactions a practitioner undertakes to achieve project goals.

CO2: Analyze the iterative processes of a project correctly.

CO3: Identify and effectively communicate best practices within the framework of projects management.

CO4: Evaluate and describe the process of progressive elaboration.


SubjectCode:  MCOM-302


Course Outcomes:

CO1: Understand the importance of defining the right strategy for the SME in a fast changing world and to apply specific tools, models and processes.

CO2: Know the parameters to assess opportunities and constraints for new business ideas

CO3: Understand the systematic process to select and screen a business idea

CO4: Design strategies for successful implementation of ideas


SubjectCode:  MCOM-303

Title ofthecourse:  RESEARCH METHODOLOGY

Course Outcomes:

CO1: Develop understanding on various kinds of research, objectives of doing research, research process, research designs and sampling.

CO2: Have basic knowledge on qualitative research techniques

CO3: Have adequate knowledge on measurement & scaling techniques as well as the quantitative data analysis

CO4: Have basic awareness of data analysis-and hypothesis testing procedures


SubjectCode:  MCOM-304

Title ofthecourse:  CORPORATE TAX PLANNING

Course Outcomes:

CO1:Identify the difference between tax evasion and tax planning.

CO2: Describe how the provisions in the corporate tax laws can be used for tax planning.

CO3: Explain different types of incomes and their taxability and expenses and their deductibility.

CO4:Identify tax planning opportunities and challenges for corporations


SubjectCode:  MCOM-305


Course Outcomes:

CO1: Understand the financial system and economic development

CO2:Understand the role and function of the financial system in reference to the macro economy.

CO3:Demonstrate an awareness of the current structure and regulation of the Indian financial services sector.

CO4:Evaluate and create strategies to promote financial products and services


Subject Code:  MCOM-306A

Title of the course:  HRD STRATEGIES AND SYSTEMS

Course Outcomes:

CO1:Analyze and understand how HRD links into strategic HRM and the overall corporate objectives and strategies of the organisation

CO2: Identify and understand the role of the HRD practitioner in the development and implementation of strategic HRD plans

CO3: develop a critical understanding of the various philosophies surrounding the area of HRD

CO4: Students will demonstrate analytical skills in identification and resolution of problems pertaining to HRD


Subject Code:  MCOM-306B

Title of the course:  TRAINING & DEVELOPMENT

Course Outcomes:

CO1: Develop an understanding of the evolution of training & development from a tactical to a strategic function

CO2: Learn how design a training module and execute it

CO3: Evaluate training materials for trainees of different experiential levels

CO4: Identify and describe learning styles and also relate learning styles to activity types and tasks


Subject Code:  MCOM-306C

Title of the course:  HUMAN RESOURSE PLANNING

Course Outcomes:

CO1:Understand the HR Management and system at various levels in general and in certain specific industries or organizations.

CO2: Analyze the issues and strategies required to select and develop manpower resources

CO3: Develop relevant skills necessary for application in HR related issues

CO4: Integrate the understanding of various HR concepts along with the domain concept in order to take correct business decisions


Subject Code:  MCOM-307A

Title of the course:  MARKETING OF SERVICES

Course Outcomes:

CO1:Develop understanding of issues in service marketing

CO2: Students will demonstrate strong conceptual knowledge in the functional area of marketing management.

CO3: Students will demonstrate effective understanding of relevant functional areas of marketing management and its application.

CO4:Students will demonstrate analytical skills in identification and resolution of problems pertaining to marketing management


Subject Code:  MCOM-307B

Title of the course:  RURAL MARKETING

Course Outcomes:

CO1:Develop understanding of issues in rural markets

CO2: Gain Conceptual knowledge about rural marketing with special reference to Indian context.

CO3: Develop understanding of distribution channels, marketing strategies, etc. in the context of rural markets in India

CO4:Analyse opportunities and emerging challenges in the upcoming rural markets


Subject Code:  MCOM-307C

Title of the course:  CONSUMER BEHAVIOR

Course Outcomes:

CO1: Identify the dynamics of human behavior and the basic factors that influence the consumers decision process

CO2: Demonstrate how knowledge of consumer behavior can be applied to marketing

CO3: Display critical thinking and problem -solving skills

CO4: Gain, evaluate and synthesize information and existing knowledge from a number of sources and experience


Subject Code:SKF-301

Title of the course:Soft Skill-III

Course outcomes:

CO1: The student will become well – versed with the behavioral skills.

CO2: They will also understand the role of body language and non-verbal communication duringthe interview process.

CO3: Student will be able to set a team work and strong team building.

CO4: Student will be able to manage and save the time effectively


M.COM Semester-IV


Subject Code:  MCOM-401

Title ofthe course:  STRATEGIC MANAGEMENT

Course Outcomes:

CO1: Understand the strategic decisions that organizations make and have an ability to engage in strategic planning.

CO2: Explain the basic concepts, principles and practices associated with strategy formulation and implementation

CO3: Integrate and apply knowledge gained in formulation and implementation of strategy from

holistic and multi-functional perspectives.

CO4: Analyze & resolve malfunctioning & variance in strategic implementation through control mechanism.


Subject Code:  MCOM-402


Course Outcomes:

CO: 1 Differentiate the family with family business.

CO2: Understand the governance issues and conflict in family business.

CO3: Understand issues and challenges in family business and closely held family and business

CO4: Know the role of non- family members and succession planning.


Subject Code:  MCOM-403

Title of the course:  BUSINESS ANALYTICS

Course Outcomes:

CO1: Recognize, understand and apply the language, theory and models of the field of business analytics.

CO2: Critically analyze, synthesize and solve complex unstructured business problems.

CO3: Understand and critically apply the concepts and methods of business analytics

CO4: Interpret results/solutions and identify appropriate courses of action for a given managerial situation whether a problem or an opportunity


Subject Code:  MCOM-404

Title of the course:  BANKING AND INSURANCE

Course Outcomes:

CO1: Gain institutional and practical knowledge of Banking and Insurance.

CO2: Attain knowledge about the structure and new emerging trends in Indian banking system

CO3: Asses and analyze the working of Insurance companies according to the prescribed provisions given by the Insurance Regulatory and Development Authority of India

CO4:Describe Key functions & role of Banking & Insurance in economy


Subject Code:  MCOM-405


Course Outcomes:

CO1: Demonstrate an understanding of pricing forwards, futures and options contracts

CO2: Explain the binomial model and its extension in continuous time to the Black-Scholes model.

CO3: Exhibit critical thinking, analytical and problem- solving skills in the context of derivativespricing and hedging practice.

CO4: Analyze and price diverse derivatives products to generate an optimal risk managementstrategy.


Subject Code:  MCOM–406A


Course Outcomes:

CO1: Describe process and key decision areas for effective management in advertising.

CO2: Understand the legal framework and role of ethics in advertising

CO3: Explain the steps involved in sales force management.

CO4: Forecast and prepare sales plan.


Subject Code:  MCOM-406B

Title of the course:  Retail Management

Course Outcomes:

CO1:Identify the factors responsible for growth of service sector

CO2: Apply knowledge in various functions of retail organizations

CO3: Develop the capabilities for retailing

CO4: Identify appropriate retail marketing strategies


Subject Code:MCOM-406C

Title of the course:EXPORT MANAGEMENT 

Course Outcomes:

CO1:Explain the concepts in custom clearance in international business with respect to foreign trade

CO2:Apply the current custom clearance phenomenon and to evaluate the global business environment in terms of economic, social and legal aspects

CO3:Analyze the principle of international business and strategies adopted by firms to for exporting products globally

CO4:Integrate concept in custom clearance concepts with functioning of global trade


Subject Code:MCOM-407A


Course Outcomes:

CO1:Learn the meaning of Labour laws, Indian Perceptive of Labour Law, Explain ILO & its role, Problem & challenges

CO2:The Employee’s Compensation Act, 1923, The minimum Wage Act, 1948,

CO3: Payment of Gratuity Act, 1972, Employees State Insurance Act, 1948,

CO4: The employee provident fund Act & able to calculate PF


Subject Code: MCOM–407B


Course Outcomes:

CO1: Understand judicial setup of labor laws.

CO2: Outline the important causes & impact of Industrial disputes.

CO3: The provision of wage legislations, in reference to payment of wages Act

1936, Minimum wages Act 1948 & Payment of Bonus act 1965.

CO4: Understand provision of social security legislations, in reference to Employees

State Insurance act1948, Employees provident Fund act 1952, Payment of Gratuity

act 1972


Subject Code:MCOM-407C


Course Outcomes:

CO1: Identify and Understand issues and practices pertaining to the major HRM functions within the context of a multinational environment

CO2: Define, explain and compare perspectives and theories related to IHRM

CO3:Make use of an in-depth understanding of research in IHRM to critically analyze theories, perspectives, and practical problems facing contemporary firms

CO4:Systematically illustrate, define, categorize, and analyze a broad range of issues and problems facing MNCs in their IHRM activities


Subject Code:SKF-401

Title of the course:Soft Skill-IV

Course outcomes:

CO1: Demonstrate soft skills required for business situations

CO2: Analyze the value of soft skills for career enhancement

CO3: Apply soft skills to workplace environment.

CO4: Confidently participate in GD and interview process


Academic Programs



Eligibility: Bachelor's Degree (Commerce / Management / Economics / Accounting ) with 50% aggregate Marks
Duration: 2 Years
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Full Time

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