Bachelor of Commerce (B.Com.) Purchase and Store Keeping I Syllabus - Mumbai University

This is the TY BCOM syllabus under NEP 2020, in force from the academic year 2026-27. The University still sets the earlier Choice Based syllabus below alongside it for ATKT candidates, so check which scheme your exam form names before you revise.

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Syllabus for Purchase and Store-keeping - I

Major elective · Semester 5 · TY BCOM · 4 credits · 100 marks

Module I: Fundamentals of Materials Management 15 Unit I Materials Management

Fundamentals of Materials Management: Objectives of Materials Management, Importance, Functions, Responsibilities of a Materials Manager, Role of Materials Management in Cost Control, Materials Management and Productivity Improvement, Need and Importance of Digital Transformation in Materials Management.
Interdepartmental Relationships and Contemporary Issues: Interdepartmental Relationship of Materials Management, Challenges Faced by Materials Management in Modern Organisations, Impact of Automation and AI on Interdepartmental Coordination Unit II E–Materials
E–Materials Management and Artificial Intelligence: E–Materials Management: meaning, Need, Advantages, Components, Challenges of E–Materials Management, Role of Artificial Intelligence in Materials Management, Applications of AI in Procurement and Inventory Control.
Materials Budget and Budgetary Control: Materials Budget: meaning and Purpose, Steps in Preparing Materials Budget, Factors Influencing Preparation of Materials Budget, Importance of Materials Budget in Planning and Control

Module II: Materials Research, MRP & ERP 15 Unit I Materials Research

Materials Research: Concept, Need of Materials Research, Importance, Scope, Functions, Role of Materials Research in Decision-Making.
Materials Research Process and Application:Sources of Data for Materials Research, Steps Involved in Materials Research, Limitation in Materials Research, Importance of Materials Research in Competitive Environment.AI-enabled Data Analysis, Use of Predictive Analytics in Materials Planning.
Unit II MRP & ERP
Materials Requirement Planning (MRP) and ERP: Materials Requirement Planning (MRP): Concept and Objectives of Materials Requirement Planning (MRP), Factors Affecting on MRP, Components of MRP, Benefits and Limitations of MRP, Enterprise Resource Planning (ERP): concept and ERP-Driven Materials Management.
Codification and Standardization: Codification: Nature, Methods of Codification, Digital Codification Systems- advantages, Standardization: Nature, Importance, Techniques of Standardization, AI-based Standard Compliance Monitoring- advantages. International Standards: ISO Concept and Importance.

Module III: Scientific Purchasing & Purchase Department 15

Unit I Scientific Purchasing
Fundamentals of Scientific Purchasing: Concept and Scope of Purchasing, Objectives and Principles of Scientific Purchasing, Make or Buy or Import Decision, Purchase Planning and Forecasting, Lead Time.
Buying Behaviour, Methods and Ethics: Techniques of Buyer–Seller Relationship, Ethics in Buying, Ethical Issues in Purchasing, Purchase Methods, Centralised vs Decentralised Purchasing, Types of Buyers , Personality Traits of a Purchase Executive / Manager.
Unit II Purchase Department
Purchase Department and Supplier Management: Functions of Purchase Department, Records Maintained by Purchase Department, Sources of Suppliers, Process of Selection of Suppliers, Vendor Rating -concept and Criteria for Vendor Rating, Vendor Development- concept and Process.
Contemporary Purchasing Practices: Sustainable and Green Purchasing- Significance &Techniques, Outsourcing of Purchasing Activities: Factors Influencing Outsourcing of Purchasing Activities, Benefits of Outsourcing Purchasing Activities

Module IV: Purchase Procedure & Importing 15

Unit I: Purchase Procedure
National Purchase Procedure and Documentation: National Purchase Procedure, Purchase Requisition, Tender System – Meaning and Types, Types of Quotations, Purchase Order – Meaning and Contents, Types of Invoices.
Payment, Negotiation and Legal Aspects: Methods of Payment Settlement, Negotiation in Purchasing, Follow-up and Expediting, Legal Aspects of Contract, Contents of a Contract, Clauses of a Contract.
Unit II: Importing
Importing and Indent House System : Importing: meaning, Steps Involved in Importing, Import Substitution, Documentation in Importing, distinguish between Domestic Purchasing and Importing. Indent House-meaning, Functions of Indent House, Services Offered by Indent House.
Online Purchasing: Online Purchasing-Need for Online Purchasing, Importance of Online Purchasing, Procedure of Online Purchasing, Documentation in Online Purchasing

Reference Books

1 Gopalakrishnan, P. & Sundaresan, M. – Materials Management: An Integrated Approach, McGraw Hill
2 Datta, A. K. – Materials Management: Procedures, Text and Cases, Prentice Hall of India
3 Gopalakrishnan, P. – Purchasing and Materials Management, Tata McGraw Hill
4 Ahuja, K. K. – Materials Management, CBS Publishers
5 Brady, J. A. & Fellenz, J. F. – Operations Management, Pearson Education
6 Monk, E. & Wagner, B. – Concepts in Enterprise Resource Planning, Cengage Learning
7 Baily, P., Farmer, D., Crocker, B., Jessop, D. & Jones, D. – Procurement Principles and Management, Pearson Education
8 Burt, D. N., Dobler, D. W. & Starling, S. L. – World Class Supply Management, McGraw Hill
9 Verma, B. M. – Purchase Management, S. Chand & Company
10 Nabhi’s Publications – Purchase Manual / Import–Export Procedures
11 Chopra, S. & Meindl, P. – Supply Chain Management: Strategy, Planning and Operation, Pearson Education
12 Ramasamy, V. S. – Materials Management: Theory and Practice, S. Chand
13 Mahajan, M. I. –Export–Import Procedures and Documentation (Snow White Publications)

Reproduced from the University of Mumbai syllabus for Bachelor of Commerce (B.Com.) under NEP 2020, in force from the academic year 2026-27. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

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