Dissertation for II year M.

com Students
As Per the University regulations pertaining to M.com Degree program each
student Should undertake a Dissertation work during the II year. Prepare a report and
submit the same during the end of 4th semester.
Every student is required to work on a dissertation in the area of his/her
specialization preferably and prepare report under the supervision of the allotted guide
prior to the actual work. the students can prepare a synopsis of the dissertation
incorporating the statement of the problem objectives and methodology to the followed
and submit the same to the coordinator. The dissertation may be in the nature of a cuse
study, macro study or freelance study on a problem pertaining to business in the chosen
area of specialization.

The dissertation duly signed by student. guide. certificate issued by the company
and certified by the principal is to be submitted in a bound copy to the university during
the end fourth semester ( as per the university date ). The dissertation shall be a viva-voce
examination for 20 marks on the report and can be asked from the elective papers
studied. viva-voce will be conducted. By board of examiners.

Objectives of the Dissertation Work

 Expose the students to the outside world.
 Help them to blend the theoretical Knowledge , concepts and to principals
learnt in the class to the practices of business.
 To make them understand how a business organization functions and to
know various issues, problem faced by them and how they overcome them,
and
 Develop both oral and written communication

Skill.
 Preparetion of dissertation work
The following Sequence should be followed in the preparation of the dissertation
report

A. Cover page ( outer and inner )

B. Certificates & Contents :
Declaration…………………………………………….. i
Certificate from the Guide ………………………ii
Certificate (from the company ) ………………iii
Certificate from the college/Institution……iv
Acknowledgement……………………………………v
Contents………………………………………………....vi
List of Tables……………………………………………vii
List of Figures/charts……………………………….viii
C. Contents: Contents page should include the following
Acknowledgment
List of Tables
List of Figures/charts
Chapters- 1 Introduction to the topic (Eg. An Overview of
Factoring or Reverse Mortgage)
Chapters -2 Research Methodology
Chapters -3 profile of the Company /Respondents
Chapters -4 Analysis ( it can be in one Chapter or two
chapters)
Chapters -5 summary of the findings and Conclusion
Chapters-6 Suggestions with Scope for further research
Bibliography
Appendix Annexure
D. Dissertation ( Body ) : Actual page numbers starts here like 1,2,3 etc and goes
up to the last page of the chapter 6 only .
E. Bibliography : It should use HBR ( Harvard Business Review ) or APA Style (
published by American Psychological Association ) or MLA style (published by
Modern Language Association) while writing of listing bibliographical
references which are appropriate for there Dissertation.
F. Appendix / Annexure : Questionnaire Consolidated financial statements (do
not include annual report as they are ) photos , etc….. page no contents from
the dissertation.

Content of the chapter – 2 Research Design

1. Introduction to the Topic Conceptual Framework (2-3 pages )
2. Review of the Literature (10-15 review of research papers to Identify the
gap )
For example the “ power Alcohol Committee” appointed by Uttar Pradesh
and Bihar Government pointed out that. The lack of proper and planned
utilization of by products of sugar industry is an important short – coming
connected with this industry therefore this committee recommended that
if the cost of sugar production is to be reduced in future utilization of
molasses and ba gasse will have to be actively encouraged.
Mishi R K 9 1975) in his study among the six public sector
unites in India found out that there were farlimetly four basic
problem areas considered withy each dectores contry financing of
working capital in the sample computer it was deu to these cronic
problems that the sample companies felled miscrablyin achieving the
effective management of the working capital the study addressed
the dire need form efficient and an effective usage of funds and cash
management in order to enhance the profligately in the companies.

3. Statement of the problem (one paragraph within 20 lines hight

writing questions )
For Example price emanating ratio - A Measure for investment
decision.
Statement of the problem
Indian Investors’ particularly instructor face number of problems
when they or want to enter both primary and secondary markets
why should they face problems ? impact of a regularly body like
smart even today broken speculators in the capital market provel to
 be stronger than SEBI why do scams take place? All this questions
require an in depth study hence this study of SEBI in Investors
Protection has been taken up .
4. Objective of the study ( clearly defend identified based on the statement of
the problem.
5. Hypothesis of the study ( statements need to given )
6. Scope of the study ( highlighting what the research dissertation covers and
what excludes from the dissertation one paragraph written 10 lines.
7. Need / significance / Benefits l Relevance of the study ( what is the
contribution of the study to the society)
8. Research Design / Method of Research ( type of Research need be given
for example survey case study, desk research etc.
9. Period of the study ( for finance topic based on the secondary data the
period of the study should be minimum of 5 years on the other hand period
during which the primary data was collected should be given for the
dissertation of the on primary data.

D. Dissertation (Body ) Actual Page numbers starts here like 1,2,3, etc and goes
up to th last page of the chapter 6 only.

E. Bibliography : it should be written in the order - Books Reports,

Encyclopedia, Journals, News Papers, Websites etc.

Student should use HBR ( Harvard Business Review ) or APA style ( Published
by American Psychological Association ) or MLA style ( Published by Modern
Language Association ) while writing of listing bibliographical references which
are appropriate for ther Dissertation.

F. Appendix / Annexure : Questionnaire Consolidated Financial Statement ( do

not include annual reports as they are ), photos, etc ….. page no continues from
the end of Bibliography

Content of the Chapter 2 Research Design

1. Introduction to the Topic Conceptual Framework (2-3 pages)
2. Review of Literature ( 10-15 review of the research papers to identify the
gap.
for example ; the “power Alcohol Committee “ appointed by Uttar Pradesh
and Bihar Government pointed out that. The lack of proper and planned
utilization of by products of sugar industry is an important short – coming
connected with this industry therefore this committee recommended that
if the cost of sugar production is to be reduced in future utilization of
molasses and ba gasse will have to be actively encouraged.
Mishi R K 9 1975) in his study among the six public sector unites in
India found out that there were farlimetly four basic problem areas
considered withy each dectores country financing of working capital
in the sample computer it was deu to these chronic problems that
the sample companies felled miscrablyin achieving the effective
management of the working capital the study addressed the dire
need form efficient and an effective usage of funds and cash
management in order to enhance the profligately in the companies.

3. Statement of the problem (one paragraph within 20 lines height writing

questions )
For Example price emanating ratio - A Measure for investment
decision.
Statement of the problem
Indian Investors’ particularly instructor face number of problems
when they or want to enter both primary and secondary markets
why should they face problems ? impact of a regularly body like
smart even today broken speculators in the capital market provel to
be stronger than SEBI why do scams take place? All this questions
require an in depth study hence this study of SEBI in Investors
Protection has been taken up .
4. Objective of the study ( clearly defend identified based on the statement of
the problem.
5. Hypothesis of the study ( statements need to given )
6. Scope of the study ( highlighting what the research dissertation covers and
what excludes from the dissertation one paragraph written 10 lines.
7. Need / significance / Benefits l Relevance of the study ( what is the
contribution of the study to the society)
8. Research Design / Method of Research ( type of Research need be given
for example survey case study, desk research etc.
9. Period of the study ( for finance topic based on the secondary data the
period of the study should be minimum of 5 years on the other hand period
during which the primary data was collected should be given for the
dissertation of the on primary data.

LIST OF TABLS
Table Page
No Title No
1.1 Growth the paper Industry in Indian 15
1.2 Age-wise Categorization of Respondents 42
1.3 Working Capital Turnover Ratio 52

LIST OF FIGURES
Figure Title page
No No
1.1 Sugar Production in India From 1999-2000 to 2008-09 12
4.1 Inventory Turnover in Select Sugar Factories 110
4.2 Debtors Tumkur in Select Sugar Factories 120
 REFERENCES
References should be given at the end of each chapter or foot note in every page.
Coating Reference in the Text :
China is the first country to invent paper marketing and its origin in that country is
traced back to 2nd century B.C.(A.D 105) BY Tsai Lun The impertinence of working Capital
management is reflected in the fact that financial mangers spend most of there time in
managing current assets and current liabilities.
Reference
1. Rao, Y. A, The paper Industry in India – Status and Prospects, New Delhi :
Oxford & IBH Publishing co ., pvt, Ltd, 1989,p.43.
2. Rangappa k (1999,Sept ) Evaluation of working Capital ma Investment and
Financing Policies of large Public Limited Companies in India Finance India , Vol.XIII
(3), P.15
TABLE FIGURE
 Giving Table in the Report and its Reference in the text Raw material Base
The Indian paper industry uses a variety of raw materials ( see/ refer
Table 1.5).
Table 1.5 variety of raw Material Used by Indian Paper Industry
Table 1.5
Distribution of Raw Material and Paper Process
Mill Category Raw Materials Approximate Usage Process
(%) adopted
Large Bamboo 75 Kraft
Hardwood 22
Medium Agricultural residues 80 Soda
15
Waste Paper
Small Agricultural residues 40 Mechanical
60
Waste paper
Source : Indian Pulp and Paper Technical Association , Vol 21, no 2, June 1984, p 4
 Giving Chart / Figure in the Report and its reference in the text
Categories of Departments
ABC Company has four departments ( See / refer Figure 1.1)
 ABC Company

Finance dept. HR Dept. Production Dept. Marketing Dept

Chart 1.1 No of Department in ABC Company ( Source need to be given if Taken

from Others work )

10. Sources of Data: (Just give the sources of data and do not write what is primary and
secondary data. Mention who will be the respondents for the Primary Data and from
where the Secondary data will be collected)
11. Sampling Design: ( include Population of the study, sample technique and Sample
size with names of Companies)
12. Operational Definition of the Study : ( any definition which has different meanings
and what is the meaning in the current Dissertation)
13. Plan of Analysis( indicate the statistical techniques used for analyzing the data)
14. Limitations of the Study(time and money are not the limitations. Any data or
opinion based on which the analysis is done, findings are listed and suggestions are
offered)
15. Chapter Layout/Organization/Presentation of the Thesis
The Dissertation/Dissertation is organized into Eight chapters
Chapter 1 – Working Capital Management – An overview
Chapter 2 – Profiles – Industry and Sample Units
Chapter 3 – Review of Literature
Chapter 4 – Research Methodology
Chapter 5 – Practices and Performance of Working Capital Management
Chapter 6 – Management of Working Capital Finance
Chapter 7 – Summary of Findings and Conclusion
Chapter 8 – Suggestions

Student need to keep in mind the fallowing points

I. Analysis: Students /researcher should analyses the data and give inference
after analysis
 II. Findings from the students : While writing findings student /researcher
should not be the same given in the analysis, it should be given in brief
without match numerical findings should be given separately for each
objective.
III. Suggestion : While giving suggestions students /researcher give suggestion by
keeping the findings as base , and he / she should not give subjective (more
awareness need to be created ,increase awareness , increase profit, increase
productivity ,reduce cost etc,)suggestions should be specific.
IV. Font : Times New Roman 12 points font has to be used throughout the
running text
V. Main headings : Should be in bold with 12 point font ( if used caps ) or 13
point font may be used.
VI. Line spacing : The line spacing in the main text should be 1.5 single line
spacing should be given for references.
VII. Separations of paragraphs : Two consecutive paragraphs should be separated
by spacing 12pt.
VIII. Paper size and Quality: Use A4 size bond / good quality white paper
preferably not lower than 80 gsm.
IX. Printing : Single side of paper black and white print (no importance for color
prints )
X. Margins : Left 1.5 and all side 1.0.
XI. Glossy Sheets : Do not use glossy sheet in the dissertation report.
XII. Page numbers: Initial pages (certificates contents list of table and charts ) and
end pages (bibliography and annexure) need to give small Roman numbers.
No continuations of page numbers from initial page to end pages , page
numbers for end pages start separately.

DECLARATION
I do hereby declare that the thesis certified ………………………is an original and
bonofide work carried out by me in partial fulfillment of the requirement for the award of
Master of Commerce in Tumkur University, under the guidance of
Sri/Smt/Dr………………………………Asst.Professor, Department of Commerce.

The Dissertation has not been submitted earlier for the award of any other
Degree/Diploma of any university or Institution.

Place :

Date: (Name of the Student )

Name of the Dissertation Guide:

Designation:

Departmen:

Name of the College/Institution:

CERTIFICATE
Certified that this Dissertation entitled “………………………………..” is the
research work carried out by Mr/Ms…………………..under my guidance and the work is
an original does not for basis for the award of any other other Degree.

This Dissertation has not been submitted earlier for the award of any other
Degree/Diploma of any University or Institution.

Place:

Date: (Name of the Dissertation Guide)

CERTIFICATE FROM THE INSTITUTION

 This is to certify that Mr/Ms………………………….bearing register number
……………………is a bonofide student of the IV Semester M.Com and has completed
Dissertation report …………………………. Under the guidance of
Sri/Smt/Dr………………………………… This is in partial fulfillment of the requirement
for the award of Master of Commerce of Tumkur University

This Dissertation has not been submitted earlier for award of any other
Degree/Diploma of any University or Institution.

Co-ordinator /Director Principal

CONTENTS

Chapter No Title Page No

1 Acknowledgment I
2 List of Tables IV
3 List of Charts V
4 Working Capital Management – An Overview 1-20
5 Profiles – Industry and Sample Sugar Factories 21-60
6 Review of Literature 61-75
7 Research Methodology 80-120
8 Practices and Performance of Working Capital 121-140
Management
9 Management of Working Capital Finance 141-160
10 Summary of Findings and Conclusion 161-180
11 Suggestions i-x
12 Bibliography xi
13 Annexure xvii