bcom semester scheme 2012 -13

8/13/2019 Bcom Semester Scheme 2012 -13

1/66

BANGALORE UNIVERSITYDEPARTMENT OF COMMERCE

REGULATIONS PERTAINING TO B.Com DEGREE SEMESTER SCHEME

I. Objective !1. To cater to the manpower needs of companies in Accounting, Taxation, Auditing,Financial analysis and Management.

2. To develop business analysists for companies, capital mar ets and commoditymar ets.

!. To prepare students to ta e up higher education to become business scientists,researchers consultants and teachers, with core competencies.

". To develop human resources to act as thin tan for #usiness $evelopmentrelated issues.

%. To develop entrepreneurs.

&. To develop business philosophers with a focus on social responsibility andecological sustainability.

'. To develop (T enabled global middle level managers for solving real life businessproblems and addressing business development issues with a passion for )ualitycompetency and holistic approach.

*. To develop ethical managers with interdisciplinary approach.

+. To prepare students for professions in the field of Accountancy -harteredAccountancy, -ost and Management accountancy, professions in capital andcommodity mar ets, professions in life and non life insurance and professions in#an s by passing the respective examinations of the respective professionalbodies.

II. E"i#ibi"it$ %o& A'mi io( ! -andidates who have completed Two year re / 0niversity course of arnata a

tate or its e)uivalent are eligible for admission into this course.

III. DURATION OF THE COURSE!The course of study is ! years of ix emester. A candidate shall completehis3her degree within six 4&5 academic years from the date of his3heradmission to the first semester.

IV. MEDIUM OF INSTRUCTIONThe medium of instruction shall be 6nglish. 7owever, a candidate will bepermitted to write the examination either in 6nglish or in annada.

V. ATTENDANCE!a. For the purpose of calculating attendance, each semester shall be ta en as

a 0nit.

1


2/66

b. A student shall be considered to have satisfied the re)uirement ofattendance for the semester, if he3she has attended not less than '%8 inaggregate of the number of wor ing periods in each of the sub9ectscompulsorily.

c. A student who fails to complete the course in the manner stated aboveshall not be permitted to ta e the 0niversity examination.

II. COURSE MATRI)ee Annexure / 1

III. TEACHING AND EVALUATION!

M.-om3M#A3MFA3M# graduates with #.-om, #.#.M : ## as basic degreefrom a recogni;ed university are only eligible to teach and to evaluate thesub9ects including part / # sub9ects of ((( and (< semesters 4exceptinglanguages, compulsory additional sub9ects and core (nformation Technologyrelated sub9ects5 sub9ects mentioned in this regulation. =anguages andadditional sub9ects shall be taught by the graduates as recogni;ed by therespective board of studies.

VIII. S*ILL DEVELOPMENT + RECORD MAINT,ENACE AND SUBMISSION!

a. 6very college is re)uired to establish a dedicated business lab for thepurpose of conducting practical3on line assignments to be written in therecord.

b. (n every semester, the student should maintain a >ecord #oo in which aminimum of % exercises3programs per sub9ect are to be recorded. This>ecord has to be submitted to the Faculty for evaluation at least 1% daysbefore the end of each semester.

I). SCHEME OF E)AMINATION!

There shall be a university examination at the end of each semester. Themaximum mar s for the university examination in paper shall be 1??. For illdevelopment >ecord maintenance grades ranging from @A to $ shall beawarded by the Faculty concerned.

Brades for ill $evelopment >ecord maintenance shall be awarded by theteacher who taught the paper and the teacher concerned shall hand overwithin three days after end of the semester, the grades list to the 7ead of the$epartment who in turn shall handover, within the next three days, to theprincipal. The principal shall display grades on the notice board paper wiseand student wise one wee prior to the commencement of the semesterexamination. The original copy of the same, duly signed by the principal, shallbe sent by the principal to the registrar 46valuation5 before thecommencement of the semester examination.

). APPEARANCE FOR THE E)AMINATION!

- A candidate shall apply for all the parts in each examination when he3she appears forthe first time. A candidate shall be considered to have appeared for the examination

only if he3she has submitted the prescribed application for the examination alongwith the re)uired fees to the university.b A candidate who has passed any language under art ( shall be eligible to claim

2


3/66

exemption from the study of the language if he3she has studied and passed thelanguage at the corresponding level.

c Further, candidates shall also be eligible to claim exemption from studying andpassing in those commerce sub9ects which he3she has studied and passed at thecorresponding level, sub9ect to the conditions stipulated by the university.

' A candidate who is permitted to see admission to particular degree course ontransfer from any other 0niversity shall have to study and pass the sub9ects whichare prescribed by the 0niversity. uch candidates shall not however, be eligible forthe award of ran s.

)I. MINIMUM FOR A PASS!

-andidates who have obtained at least !%8 of mar s in each sub9ect shall be eligible fora pass or exemption in that sub9ect.

)II. CLASSIFICATION OF SUCCESSFUL CANDIDATES!

1. The results of the First to ixth semester degree examination shall be declared andclassified separately as followsC

a. First -lassC Those who obtain &?8 and above of the total mar s of parts (, ((and (((.

b. econd -lassC Those who obtain %?8 and above but less than &?8 of totalmar s of parts (, (( and (((.

c. ass -lassC >est of the successful candidates who secure !%8 and above butless than %?8 of mar s in part (, (( and (((.

2. -lass shall be declared on the basis of the aggregate mar s obtained by thecandidates in this degree course 4excluding languages and non core sub9ects5 awhole. 7owever, only those candidates who have passes each semester publicexamination in the first attempt only shall be eligible for award of ran s. The first tenran s only shall be notified.

)III. MEDALS AND PRI/ES C

Do candidates passing an external examination shall be eligible for any scholarship,fellowship, medal, pri;e or any other award.

)IV. CONDITIONS TO *EEP TERMS!

- A candidate is allowed to carry all the previous uncleared papers to thesubse)uent semester3semesters.

b uch of those candidates who have failed3remained absent for one or morepapers henceforth called as repeaters, shall appear for exam in such paper3sduring the three immediate successive examinations.

c The candidate shall ta e the examination as per the syllabus and the scheme ofexamination in force during the subse)uent appearances.

)V. PATTERN OF 0UESTION PAPER!

6ach theory )uestion paper shall carry 1?? mar s and the duration of examination is !hours. The Euestion paper shall ordinarily consist of three sections, to develop testing ofconceptual s ills, understanding s ills, comprehension s ills, articulation and applicationof s ills. The Euestion aper will be as per the following ModelC

3


4/66

SECTION1A2. a,b,c,d,e,f,g,h,i,9, ,l.

4-onceptual )uestions5Answer any T6D 41? 2 G 2? Mar s5

SECTION 1B!

345464748.

4Analytical )uestions5

Answer any FH0>4?" * G !2 Mar s5

SECTION1C!94:4;4266 4?! 1& G "* Mar s5

Tot-" 2egistrar 46valuation5 along with the prescribed fee.

)VII. REMOVAL OF DIFFICULTY AT THE COMMENCEMENT OF THESE

REGULATIONS C(f any difficulty arises while giving effect to the provision of these >egulations, the


5/66

B-(#-"o&e U(ive& it$COURSE STRUCTURE 3 25 Sc?eme

B.Com COURSE MATRI)

Seme te&

No.

P-@e&No. Tit"e o% t?e P-@e&

Lect &eHo & Pe&

,ee=

Tot-"M-&=

I

1.1 =anguageC annada3 ans rit30rdu3Tamil3Telugu3Additional 6nglish 3 Marathi3 7indi

?" 1??

1.2 =anguageC 6nglish ?" 1??1.! Financial Accounting ?" 1??1." Mar et #ehavior and -ost Analysis ?" 1??1.% Hrgani;ational Management ?" 1??1.& -orporate Administration 3 Methods and

Techni)ues for #usiness $ecisions.?" 1??

II

UGC

2.1 =anguage / ( ?" 1??2.2 =anguage / (( ?" 1??2.! Advanced Financial Accounting ?" 1??2." Mar eting and ervices Management ?" 1??2.% (ndian Financial ystem ?" 1??2.& Euantitative Analysis for #usiness $ecision ( ?" 1??2.' 6nvironmental tudies ?" 1??

III

UGC

!.1 =anguageC annada3 ans rit30rdu3Tamil3Telugu3Additional 6nglish 3 Marathi3 7indi

?" 1??

!.2 =anguage / ((Ca5 6nglishb5 oft ills for #usiness

?2?2

%?%?

!.! -orporate Accounting ?" 1??!." Financial Management ?" 1??!.% #an ing =aw and Hperations ?" 1??!.& Euantitative Analysis for #usiness $ecision (( ?" 1??!.' -omputer Fundamentals ?" 1??

IV

UGC

".1 =anguage / ( ?" 1??".2 =anguage / ((C

a5 6nglishb5 -orporate -ommunication

?2?2

%?%?

".! Advanced -orporate Accounting ?" 1??"." -ost Accounting ?" 1??".% e #usiness and Accounting ?" 1??".& toc and -ommodity Mar ets ?" 1??".' (ndian -onstitution ?" 1??

V %.1 6ntrepreneurship $evelopment ?" 1??%.2 (nternational #usiness ?" 1??

%.! (ncome Tax / ( ?" 1??%." -ost Management ?" 1??%.% 6lective / aper ( ?" 1??

5


6/66

%.& 6lective / aper /(( ?" 1??

VI

&.1 =egal 6nvironment of #usiness 3#usiness >egulations

?" 1??

&.2 rinciples of Auditing ?" 1??&.! (ncome Tax / (( ?" 1??&." Management Accounting ?" 1??&.% 6lective / aper ((( ?" 1??&.& 6lective / aper /(< ?" 1??

ELECTIVE GROUPS

2. ACCOUNTING TA)ATION GROUPSeme te

&No.


Lect &e Ho &Pe& ,ee=

Tot-"M-&=

V%.% (nternational Financial >eporting tandards ?" 1??%.& #usiness Taxation ( ?" 1??

VI&.% #usiness Taxation (( ?" 1??&.& Accounting for #usiness $ecisions ?" 1??

3. FINANCE GROUPSeme te

&No.



Tot-"M-&=

V%.% Advanced Financial Management ?" 1??%.& (nternational Finance ?" 1??

VI&.% -orporate Financial olicy ?" 1??&.& ecurity Analysis : ortfolio Management ?" 1??

5. MAR*ETING GROUPSeme te&

No.



Tot-"M-&=

V%.% -onsumer #ehavior ?" 1??%.& Mar eting >esearch ?" 1??

VI&.% Advertising : Media Management ?" 1??&.& >etail Management ?" 1??

6. INFORMATION TECHNOLOGY GROUPSeme te

&

No.



Tot-"M-&=

V%.% Accounting (nformation ystems ?" 1??%.& 6nterprise >esource lanning ?" 1??

VI&.% I(%o&m-tio( Tec?(o"o#$ A(' A 'it ?" 1??&.& #an ing Technology and Management ?" 1??

7. HUMAN RESOURCE GROUPSeme te&

No.P-@e&

No. Tit"e o% t?e P-@e&Lect &e Ho &

Pe& ,ee=Tot-"

M-&=

V%.% trategic 7uman >esource Management ?" 1??%.& 7uman >esource $evelopment ?" 1??

VI

&.% =abor Ielfare : ocial ecurity ?" 1??&.& (ndustrial >egulations ?" 1??

6


7/66

8. BAN*ING INSURANCE GROUPSeme te&

No.P-@e&

No. Tit"e o% t?e P-@e&Lect &e Ho &

Pe& ,ee=Tot-"

M-&=

V%.% (nternational #an ing : Forex Management ?" 1??%.& =ife : Beneral (nsurance ?" 1??

VI&.% >is Management ?" 1??&.& Mar eting of (nsurance roducts ?" 1??

7


8/66

2.5 > FINANCIAL ACCOUNTING

OB ECTIVEThe objective of this course is to acquaint students with the accounting concepts,

tools and Techniques influencing business organizations.

U(it 2! INTRODUCTION TO FINANCIAL ACCOUNTING 2< Ho &(ntroduction / Meaning and $efinition / Hb9ectives of Accounting / Functions ofAccounting / 0sers of Accounting (nformation / =imitations of Accounting / Accounting

rinciples / Accounting -oncepts and Accounting -onventions problems on accountinge)uations.

U(it 3! CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRYSYSTEM

26 Ho &

ingle entry system (ntroduction / Meaning / Features / Merits / $emerits / Types.-onversion into $ouble 6ntry system / Deed for -onversion / reparation of tatementof Affairs / -ashboo / Memorandum Trading Account / Total $ebtors Account / Total-reditors Account / #ills >eceivable Account / #ills ayable Account / Trading and rofit

: =oss Account / #alance heet.

U(it 5! HIRE PURCHASE SYSTEM 23 Ho &(ntroduction / Meaning of 7ire urchase and installment purchase system differencebetween hire purchase and installment purchase / (mportant $efinitions / 7ire

urchase Agreement / 7ire urchase rice / -ash rice / 7ire urchase -harges / Det7ire urchase rice / Det -ash rice / -alculation of (nterest / -alculation of -ash rice/ Journal 6ntries and =edger Accounts in the boo s of 7ire urchaser and 7ire oyalty / =andlord / Tenant / Minimum>ent / hort Ior ings / >ecoupment of hort Ior ing under 4Fixed eriod5 restrictiveand non restrictive 4Floating eriod5 >ecoupment within the =ife of a =ease / Treatmentof tri e and toppage of wor / Accounting Treatment in the boo s of =essee andlessor / passing of 9ournal entries and reparation of necessary =edger Accountsincluding minimum rent account.U(it 7! CONVERSION OF PARTNERSHIP FIRM INTO A LIMITED COMPANY > 23 H&

(ntroduction / Deed for conversion Meaning of urchase -onsideration / Mode of$ischarge of urchase -onsideration / Methods of calculation of urchase-onsideration / Det ayment Method / Det Assets Method / assing of Journal6ntries and reparation of =edger Accounts in the boo s of oyalty agreement with regard to any suitable situation. -ollection and recording of 7ire urchase Agreement. Ascertainment of -ash rice and (nterest under 7ire urchase ystem. $raft Joint venture agreement with regard to any suitable situation

BOO*S FOR REFERENCE15 $r. .D. MaheswariC Financial Accounting25 #. >amanC Financial Accounting!5 Jain and . =. DarangC Financial Accounting (

8


9/66

"5 . JayapandianC Financial Accounting from Kero.%5 >adhaswamy and >.=. BuptaC Advanced Accounting&5 Jawaharlal : eema rivastava CFinancial Accounting,7 7'5 Buruprasad MurthyC Financial Accounting*5 $r. Anil umar,$r. >a9esh umar, #.Mariyappa C Financial Accounting

9


10/66

2.6 MAR*ET BEHAVIOR AND COST ANALYSIS

Objective! To ma e the students familiar with concepts of mar et, mar et behaviour,and cost concepts for business analysis.UNIT 2! FIRMS AND DECISIONS


11/66


12/66

2.7 > ORGANISATIONAL MANAGEMENT

OB ECTIVETo familiarize the students with concepts and principles of Management Process

and Human Resource Management.

U(it 2! INTRODUCTION TO MANAGEMENT 23 Ho &(ntroduction / Meaning / Dature and characteristics of Management / cope of

Management / Management and Administration / rinciples of Management /ocial responsibility of management and 6thics.

U(it 3! MANAGEMENT PROCESS 26 Ho &(ntroduction / Management process / lanning / Meaning and $efinition / Dature /Hb9ectives Types of lans / (mportance of lanning. Hrgani;ation / Dature / rinciples/ Types of Hrgani;ation / urpose of Hrgani;ation.

U(it 5! HUMAN RESOURCE MANAGEMENT 2< Ho &(ntroduction / Meaning of 7>M / Hb9ectives of 7>M / (mportance of 7>M / Functions

and rocess of 7>M / 7> Manager $uties and >esponsibilities / >ecent trends in 7>M.

U(it 6! HUMAN RESOURCE PLANNING4 RECRUITMENT SELECTION 26 Ho &Meaning / (mportance of 7uman >esource lanning / #enefits of 7uman >esource

lanning. >ecruitment / Meaning / Methods of >ecruitment. election / Meaning / tepsin election rocess / roblems (nvolved in lacement.

U(it 7! HUMAN RESOURCE DIRECTING4 MOTIVATING CONTROLLING2< Ho &

$irecting, meaning : nature of directing, theories of motivation : leadership style,controlling / meaning / 6ssentials of a sound control system.

S*ILL DEVELOPMENT $ifferent types of Hrgani;ation -harts 4structure5. -hart on taffing. Manager ao Hrganisational #ehaviour!. Appaniah : >eddy, 6ssentials of Management.". = M rasad, rinciples of management.%. >ustum : $avar, rinciples and practice of Management.&. harma : hashi Buptha / rinciples of Management'. >a9 umar C 7uman >esource Management, (. . (nternational*. $r. . Aswathappa , 7uman >esource Management.+. ubba >ao , 7uman >esource Management1?. T >amaswamyL rincipals of Management.11. J.$ Tripathi L The ower of Managing Time.12. >e ha :


13/66

2.8 CORPORATE ADMINISTRATION

OB ECTIVETo enable the students to get familiarized with the e isting !ompan" #aw and

$ecretarial Procedure.

U(it 2! OINT STOC* COMPANY 2: Ho &(ntroduction / Meaning and $efinition / Features / inds of -ompanies. -ompanies Act1+%& / ob9ectives : features. teps in formation of 9oint stoc companies romotionstage / meaning : functions of promoter incorporation stage / meaning : contents ofMemorandum of Association : Articles of Association, distinction between Memorandumof Association and Articles of Association ubscription stage / Meaning : contents ofprospectus, statement in lieu of prospects, boo building.

U(it 3! CAPITAL OF COMPANY 23 Ho &hare -apital / Meaning of hares / inds of hare / $istinction between e)uity :

preference shares. $ebentures / Meaning / Features / Types / Merits and $emerits.6#( guidelines for issue of shares : debentures.

U(it 5! COMPANY ADMINISTRATION 26 Ho oard of $irectors / appointment / powers duties : responsibilities. Managing $irector/ appointment / powers / duties : responsibilities. ecretary Meaning, )ualification,appointment, position, rights duties, liabilities : removal.

U(it 6! CORPORATE MEETINGS 2< Ho &Meaning and $efinition / Types of Meeting / re)uisites of a valid meeting tatutoryMeeting / Annual Beneral Meeting / 6xtraordinary Beneral Meeting / #oard Meeting and>esolutions.

U(it 7! GLOBAL COMPANIES esolutions of various meetings / different types. -hart showing -ompany s Hrgani;ation tructure. -hart showing different types of -ompanies.

BOO*S FOR REFERENCE1. M.-. hu la : BulshanC rinciples of -ompany =aw.

2. D.$. apoorC -ompany =aw and ecretarial ractice.!. -.= #ansalC #usiness and -orporate =aw". M.-. #handariC Buide to -ompany =aw rocedures.%. .-. uchalC -ompany =aw and ecretarial ractice.&. .-. harma C #usiness =aw, (. . (nternational ublishers'. $r. .D. >eddy and 7.>. AppanaiahC 6ssentials of -ompany =aw and ecretarial

ractice, 7imalaya ublishers.*. .D Maheshwari L6lements of -orporate =aw

13


14/66

2.8 METHODS AND TECHNI0UES FOR BUSINESS DECISIONS

OB ECTIVETo provide basic %nowledge of mathematics and statistics and their application to

commercial situations.

U(it 2! NUMBER SYSTEM ational : (rrational numbers, >eal Dumbers, 7-F : =-M 4 impleproblems5.

U(it 3! THEORY OF E0UATIONS 2< H&(ntroduction / Meaning Types of 6)uations / imple =inear and imultaneous6)uations 4only two variables5, 6limination and ubstitution Methods only. Euadratic6)uations Factori;ation and Formula Methods 4ax N bx N c G ? form only5. roblemson -ommercial Application.

U(it 5! MATRICES AND DETERMINANTS 26 H&

Meaning / types / operation on matrices / addition / subtraction / multiplication of twomatrices / transpose / determinants / minor of an element / co factor of an element /inverse / crammers rule in two variables / application oriented problems.

U(it 6! COMMERCIAL ARITHMETIC 2: H&imple interest, compound interest including half yearly and )uarterly calculations,

annuities, ercentages, bills discounting, concepts of >atios, duplicate triplicate and subduplicate of a ratio. roportionsC third, fourth and inverse proportion problems.

U(it 7! ACCOUNTING RATIO S AND PROGRESSIONS 23 H&>AT(H C >atio s of profit : loss account and balance sheetC B ratio, net profit ratio,operating ratio, operating profit ratio, debt e)uity ratio, fixed assets turnover ratio, total

assets turnover ratio, current ratio, li)uid ratio, acid test ratio, debtors : creditorsturnover ratio. >HB>6 (HD C (ntroduction / Arithmetic rogression Finding the @n th

term of A and um to n th term of A . (nsertion of Arithmetic Mean in given terms of Aand representation of A . Beometric rogression / finding the @n th term and sum to @nthe term of B .

S=i"" Deve"o@me(t! $evelop an Amorti;ation Table for =oan Amount / 6M( -alculation. econdary overhead distribution using imultaneous 6)uations. reparation of #an tatement. =ist of =aws of (ndices and =ogarithms.

Boo= %o& Re%e&e(ce! ahaC Mathematics for -ost Accountants. $r. ancheti : apoorC #usiness Mathematics and tatistics. KamarudeenC #usiness Mathematics. >. #hardwa9 CMathematics for 6conomics : #usiness Madappa, mahadi 7assan, M. ()bal Taiyab / #usiness Mathematics. B.>. . . harma and shashi . Bupta / Financial Management. aha : Hthers #usiness Mathematics

14


15/66

3.5 ADVANCED FINANCIAL ACCOUNTING

OB ECTIVEThe objective of this course is to provide a brief idea about the framewor% of

certain allied aspects of accounting treatment.

U(it 2! ACCOUNTING STANDARDS : H&(ntroduction / Meaning / $efinition / Deed / ignificance / An Hverview of (ndianAccounting tandards / A 2, A !, A &, A 1?, A 1", A 2? : A 21 4Theory Hnly5.

U(it 3! INSURANCE CLAIMS 23 H&(ntroduction / Deed / =oss of toc olicy / teps for ascertaining Fire insurance claim /Treatment of alvage / Average -lause / Treatment of Abnormal (tems / -omputationof Fire insurance claims.

U(it 5! CONSIGNMENT ACCOUNTS 23 H&(ntroduction / Meaning / -onsigner / -onsignee / Boods (nvoiced at -ost rice / Boods

(nvoiced at elling rice / Dormal =oss / Abnormal =oss / eserve / Journal 6ntries / =edger Accounts in the boo s of -onsigner and -onsignee.

U(it 6! ACCOUNTING FOR OINT VENTURES 23 H&(ntroduction / Meaning / Hb9ectives / $istinction between 9oint venture andconsignment /$istinction between 9oint venture and partnership / maintenance ofaccounts in the boo s of co venturers / maintaining separate boo s for 9oint venture /preparation of memorandum 9oint venture problems.

U(it 7! BRANCH ACCOUNTS 28 H&(ntroduction / Meaning / Hb9ectives / Types of #ranches $ependent #ranches /Features / upply of Boods rice at -ost rice (nvoice rice / #ranch Account in the

boo s of 7ead Hffice 4$ebtors ystem Hnly5. (ndependent #ranches / Features /(ncorporation of #ranch Trial balance in 7ead Hffice #oo s / Ad9ustment 6ntries in 7oboo s only / urchase of #ranch Fixed Asset / $epreciation of #ranch Fixed Asset /

hare of 7ead Hffice 6xpenses / Boods in Transit / -ash in Transit / (nter branchTransactions

S*ILL DEVELOPMENT repare the list of (ndian Accounting tandards reparation of a claim statement with imaginary figures to submit to (nsurance

-ompany. -ollection of transactions relating to any branch and prepare a branch account. -ollecting the details regarding the fire insurance claim settlement of a particular

-ase and recording the important points. =ist out the basis of Apportionment of >evenue (tems of a departmental underta ing.

BOO*S FOR REFERENCE!1. $r. .D. Maheswari, Financial Accounting2. #. >aman, Financial Accounting!. Jain and . =. Darang, Financial Accounting (". A #anner9eeL Financial Accounting.%. >adhaswamy and >.=. Bupta, Advanced Accounting&. >.=. Advanced Financial Accounting.'. M.-. hu la and Brewel, Advaced Accounting.*. Arulanandam : >amanL Advanced Accountancy

15


16/66

3.6 MAR*ETING AND SERVICES MANAGEMENT

OBJECTIVE: To familiari;e the students with the principles of mar eting and focus them

towards mar eting and management of services

U(it 2! INTRODUCTION TO MAR*ETING23 Ho &Meaning and definition Boals / -oncepts of Mar eting / Approaches to Mar eting /

Functions of Mar eting. >6-6DT T>6D$ (D MA> 6T(DB e business / Telemar eting / M #usiness / Breen Mar eting / >etailing, >elationship Mar eting /-ustomer >elationship Management.

U(it 3! MAR*ETING ENVIRONMENT 23Ho &Meaning / demographic economic / natural / technological / political / legal / socio

cultural environment. MA> 6T 6BM6DTAT(HD AD$ -HD 0M6> #67A Meaning : $efinition #ases of Mar et egmentation / -onsumer #ehaviour /Factors influencing -onsumer #ehaviour.

U(it 5! MAR*ETING MI) 28 Ho &Meaning / elements / >H$-0T / product mix, product line / product life cycle /product planning / new product development / branding pac ing and pac aging.

>(-(DB / factors influencing pricing, methods of pricing 4only meaning5, and pricingpolicy 7O (-A= $( T>(#0T(HD, meaning, factors affecting channels, types of

mar eting channels, >HMHT(HD /meaning and significance of promotion / personalselling and advertising.

U(it 6! INTRODUCTION TO SERVICE MANAGEMENT 2< Ho &

Meaning of services / characteristics of services / classification of services / mar etingmix in service industry / growth of service sector. ervice processes / $esigning theservice process / service blueprint / bac office : front office process.

UNIT 7! SERVICE SECTOR MANAGEMENT 2< Ho & Tourism and Travel ervices / concept, nature, significance and mar eting. 7ealth -are

services / concept, nature, significance and mar eting. 6ducational services concept,nature, significance and mar eting.

S*ILL DEVELOPMENT (dentify the producer of your choice and describe in which stage of the product life

cycle it is positioned. uggest strategies for development of a product. tudy of -onsumer #ehaviour for a product of your choice. $evelop an Advertisement copy for a product. repare a chart for distribution networ for different products.

BOO*S FOR REFERENCE1. hilip otler Mar eting Management2. J.-. Bandhi Mar eting Management!. tanton I.J. et;al Michael : Ial er, Fundamentals of Management.

16


17/66

". Jayachandran L Mar eting Management.%. D >eddy : Appanniah, 6ssentials of Mar eting Management.&. onta i, Mar eting Management.'. $r. ha9ahan. L ervice Mar eting 4-oncept, ractices : -ases5L 7imalaya

ublishing 7ouseL MumbaiL First 6dition 2??1.*. -engi; 7a sever etal / @ ervice Management and Hperations L earson 6ducation.+. >amesh and Jayanthi rasad C Mar eting Management (. . (nternational ublishers1?. 0sha $evi, #hargavi, Jyothi ervice Management.11. . aruna aranL Mar eting Management.

3.7 INDIAN FINANCIAL SYSTEM

OB ECTIVEThe objective of this course is to familiarize the students with regard to structure,

organization and wor%ing of financial s"stem in &ndia.

U(it 2! FINANCIAL SYSTEM 23 H&(ntroduction / Meaning / -lassification of Financial ystem. Financial Mar ets /

Functions and ignificance of rimary Mar et, econdary Mar et, -apital Mar et, :Money Mar et.

U(it 3! FINANCIAL INSTITUTIONS 23 H&Types of ban ing and non ban ing financial institutions. -onstitution, ob9ectives :functions of ($#(, F-s, ($-s, =(-, 6 (M #an . Meaning and scope of Mutual Funds.

U(it 5! COMMERCIAL BAN*S : H&(ntroduction / >ole of -ommercial #an s / Functions of -ommercial #an s / rimaryFunctions and econdary Functions / (nvestment olicy of -ommercial #an s.Darasimaham committee report on ban ing sector reforms.

U(it 6! REGULATORY INSTITUTIONS 23H&(ntroduction. >#( / Hrgani;ation / Hb9ectives / >ole and Functions. The ecurities /6xchange #oard of (ndia / Hrgani;ation and Hb9ectives.

U(it 7! FINANCIAL SERVICES 23H&(ntroduction / Meaning / Features / (mportance. Types of Financial ervices / factoring,leasing, venture capital, -onsumer financeL housing : vehicle.

S*ILL DEVELOPMENT $raft a chart showing the financial services in the (ndian Financial ystem. =ist the (nstruments traded in the Financial Mar et. $raft the application forms for opening a Fixed, -urrent and avings #an A3cs. -ollection and recording for Foreign 6xchange rates of different currencies upee. pecimen of $ebit and -redit cards. pecimen of -he)ue with M(-> technology.

BOO*S FOR REFERENCE1. Meir ohnC Financial (nstitutions and Mar ets, Tata McBrah 7ill2. = M #holeC Financial (nstitutions and Mar ets, Tata Mcgrah 7ill!.


18/66

*. 6 Bardon : Datara9anC Financial Mar ets : ervices.+. B. >amesh #abuL (ndian Financial ystem. 7 71?. .-. harma and Monica C (ndian Financial ystem (. . (nternational ublishers

18


19/66

3.8 0UANTITATIVE ANALYSIS FOR BUSINESS DECISIONS1I

OB ECTIVETo provide basic %nowledge of mathematics and statistics and their application to

commercial situations.

U(it 2! INTRODUCTION TO STATISTICS T :F>T5 / -onsumer rice (ndex / roblems.

S*ILL DEVELOPMENT -ollect the age statistics of 1? married couples and compute correlation coefficient. -ollect the age statistics of 1? newly married couples and compute regression

e)uations. 6stimate the age of bride when age of bridegroom is given. elect 1? items of daily consumed products and collect base year )uantity, base year

price and current year price. -alculate cost of living index. -ollect the turnover of a company for ' years and predict the sales of * th year by

using method of least s)uare.

BOO*S FOR REFERENCE1. B0 TAC tatistical Methods ultan -hand, $elhi2. $. Apte L tatistical Tools for Managers.!. $r. # D B0 TAC tatistics 4 ahityta #havan5, Agra.". .- B0 TAC #usiness tatistics.%. D. Daidu C Hperation >esearch (. . (nternational ublishers&. 6==A7AD-6 C tatistical Methods'. AD-76T7( AD$ A HH>C #usiness Mathematics*. esearch (. . (nternational ublishers+. Anand harma C tatistics For Management, 7 71?. . Jayashan ar Euantitative Techni)ues for Management.

5.3 @-&t 1B SOFT S*ILLS FOR BUSINESS

19


20/66

ObjectiveTo create an awareness of the soft s%ills required to plan and persue a career and

also to empower them with emplo"abilit" s%ills.

U(it 2! ATTITUDE AND EMOTIONAL INTELLIGENCE


21/66

5.5 CORPORATE ACCOUNTING

OB ECTIVEThe objective of this course is to enable the students to have a comprehensive

awareness about the provisions of the compan"'s (ct and corporate accounts.

U(it 2! AC0UISITION OF BUSINESS OF NON1CORPORATE ENTITIES(ntroduction / calculation of purchase consideration / 9ournal entries, ledger accountsand balance sheet in the boo s of the company under same set of boo s.

U(it 3! PROFIT PRIOR TO INCORPORATIONMeaning / calculation of sales ratio / time ratio / weighted ratio / treatment of capitaland revenue expenditure / ascertainment of pre incorporation and post incorporationprofits by preparing profit and loss account / balance sheet.

U(it 5! VALUATION OF GOOD,ILL 2< H&Meaning / -ircumstances of


22/66


23/66

5.7 BAN*ING LA, AND OPERATIONSOB ECTIVETo familiari;e the students to understand the law and practice of ban ing.

U(it 2! BAN*ER AND CUSTOMER RELATIONSHIP elationships.

U(it 3! NEGOTIABLE INSTRUMENTS 23 H&(ntroduction / Meaning : $efinition / Features / inds of Degotiable (nstrumentsCMeaning, $efinition : Features of romissory Dotes, #ills of 6xchange, -he)ues -rossing of che)ues / types of crossing / 6ndorsementsC Meaning, 6ssentials : inds of6ndorsement.

U(it 5! BAN*ING OPERATIONS 3< H&

!ollecting *an%er / Meaning / $uties : >esponsibilities of -ollecting #an er / 7older for


24/66

5.8 0UANTATIVE ANALYSIS FOR BUSINESS DECISIONS1II

Objective: To train the students with statistical techni)ues for their application inbusiness decisions.

U(it 2! CORRELATION AND REGRESSION ANALYSIS 2: H&-orrelationC Meaning 0ses / Types / arl earson s coefficient of correlation / probableerror : pearman s >an -orrelation 4using actual mean and 6xcluding bivariate andMulti correlation5. >egressionC Meaning, 0ses, >egression lines, regression 6)uations,regression coefficients 4using actual mean method only5.

U(it 3! TIME SERIES 2< H&(ntroduction / Meaning / 0ses /-omponents of Time eries / -omputation of Trendandom sampling, simple sampling, stratifiedsampling, parameter and statistic. ampling distribution standard error 4 impleproblems on determination of sample si;e5.

U(it 7! THEORY OF PROBABILITY 2< H& 4 imple roblems only5

BOO*S FOR REFERENCE1. B0 TAC tatistical Methods ultan -hand, $elhi2. - Buptha and < apoor, Fundamentals of Mathematical tatistics!. . Jaishan arC Euantitative Techni)ues for Managers".B - #eri, tatistics for Management.%.$r. # D B0 TAC tatistics 4 ahityta #havan5, Agra.&.esearch (. . (nternational ublishers'.6==A7AD-6 C tatistical Methods*.Euantitative Techni)ues for Managerial $ecisions, 0 rivastava, B < henoy,+. - harama, Dew Age (nternational ublishers.1?. -.> >eddy , Euantitative Techni)ues for Management $ecisions

24


25/66

5.9 COMPUTER FUNDAMENTALS

OB ECTIVESTo provide basic %nowledge of !omputer and its +sage.

U(it 2! INTRODUCTION TO COMPUTERSBeneral features of a -omputer / Beneration of -omputers ersonal -omputer /Ior station / Mainframe -omputer and uper -omputers. -omputer Applications /$ata rocessing / (nformation rocessing / -ommercial / Hffice Automation / (ndustryand 6ngineering / 7ealthcare / 6ducation / Braphics and Multimedia.

U(it 3! COMPUTER ORGANI/ATION-entral rocessing 0nit / -omputer Memory / rimary Memory / econdary Memory /

econdary torage $evices / Magnetic and Hptical Media / (nput and Hutput 0nits /HM> / H-> / M(-> / canner / Mouse Modem.

U(it 5! COMPUTER HARD,ARE AND SOFT,AREMachine language and high level language. Application software. -omputer program.

Hperating system. -omputer virus, antivirus and -omputer security. 6lements of M$H and Iindows H . -omputer arithmetic. #inary, octal and hexadecimal numbersystems. Algorithm and flowcharts. (llustrations. 6lements of database and itsapplications.U(it 6! MICROSOFT OFFICEIord processing and electronic spread sheet. An overview of M IH>$, M 6 -6= andM HI6> H(DT. 6lements of #A (- programming. imple illustrations.

U(it 7! COMPUTER NET,OR*STypes of networ s. =AD, (ntranet and (nternet. (nternet applications. Iorld wide web.6 mail, browsing and searching. earch engines. Multimedia applications.

LIST OF PRACTICAL ASSIGNMENTS! 23 Se io( o% 3 ?o & e-c? ystem use, eyboard, mouse operations. Iord pad and paint brush. -reating a folder and saving a document / 2 sessions. imple M . $H commands / 1 ession Iindows operating system / icons, menus and submenus, my computer / 2 sessions $es top publishing / preparation of a document using M .IH>$ / 2 sessions (nstallation of a software, virus scanning / illustrations / 1 session. preadsheet calculations using M .6 -6= / 1 session. #A (- programming / illustrations / 1 session. (nternet use. urfing, browsing, search engines, 6 mail. / 2 sessions.

BOO*S FOR REFERENCE! Alexis =eon and Mathews =eon 41+++5C Fundamentals of information technology,

=eon Techworld ub. Jain, . . 41+++5C (nformation Technology QHR level made simple, # # ub. Jain, a9araman,


26/66

6.3 B CORPORATE COMMUNICATION

OB ECTIVETo train the students in drafting various correspondence for different functions of

*usiness

U(it 2! PERSONNEL CORRESPONDENCE


27/66

6.5 ADVANCED CORPORATE ACCOUNTING

OB ECTIVEThis course enables the students to develop awareness about !orporate

(ccounting in conformit" with the Provision of !ompanies' (ct and latest amendmentsthereto with adoption of (ccounting $tandards.

U(it 2! MERGERS AND AC0UISITION OF COMPANIES 28 H&Meaning of Amalgamation and Ac)uisition / Types of Amalgamation / Amalgamation inthe nature of Merger / Amalgamation in the nature of urchase Methods of urchase-onsideration / -alculation of urchase -onsideration 4A 1"5 / Accounting forAmalgamation / ooling of (nterest Method and urchase Method / 6ntries and =edgerAccounts in the #oo s of Transferor -ompany and 6ntries and reparation of #alance

heet in the boo s of Transferee -ompany.

U(it 3! INTERNAL RECONSTRUCTION eduction / assing of Journal 6ntries /

reparation of #alance heet after >econstruction. imple roblems.

U(it 5! LI0UIDATION OF COMPANIES 26 H&Meaning / Types of =i)uidation / Hrder of ayment -alculation of =i)uidator s>emuneration / reparation of =i)uidators Final tatement of Account.

U(it 6! HOLDING COMPANY ACCOUNTS 26 H&(ntroduction / Meaning of 7olding -ompany / ubsidiary -ompany / teps / reAc)uisition rofits / ost Ac)uisition rofits / Minority (nterest / -ost of -ontrol or-apital >eserve / 0nreali;ed rofit / Mutual (ndebtedness / reparation of -onsolidated#alance heet 4As per A 215.

U(it 7! RECENT DEVELOPMENTS IN ACCOUNTING7uman >esource Accounting / 6nvironmental Accounting / ocial >esponsibilityAccounting / Accounting for (ntangible Assets. 4Theory only5.

S*ILL DEVELOPMENT -alculation of urchase consideration with imaginary figures =ist any % cases of amalgamation in the nature of merger or ac)uisition of Joint toc

-ompanies =ist out legal provisions in respect of internal reconstruction. Darrate the steps for preparation of consolidated balance sheet. -alculate minority interest and goodwill with imaginary figures.BOO*S FOR REFERENCE

1. .D. Maheswari , Financial Accounting.2. >= Bupta, Advanced Accountancy.!. .


28/66

6.6 COST ACCOUNTING

OB ECTIVEThe objective of this subject is to familiarize students with the various concepts andelement of cost.

U(it 2! INTRODUCTION TO COST ACCOUNTING 2< H&(ntroduction / Meaning : $efinition of -ost, -osting and -ost Accounting / Hb9ectives of-osting -omparison between Financial Accounting and -ost Accounting / $esigningand (nstalling a -ost Accounting ystem / -ost -oncepts -lassification of -osts / -ost0nit / -ost -enter / 6lements of -ost / reparation of -ost heet / Tenders andEuotations.

U(it 3! MATERIAL COST CONTROL 27 H&Meaning / TypesC $irect Material, (ndirect Material. Material -ontrol / urchasing

rocedure / tore eeping / Techni)ues of (nventory -ontrol / etting of toc =evels /6HE / A#- Analysis / emunerationC Time >ate

ystem, iece >ate ystem, (ncentive ystems 47alsey plan, >owan lan : Taylor sdifferential iece >ate ystem5 / roblems

U(it 6! OVERHEAD COST CONTROL 27 H&Meaning and $efinition / -lassification of Hverheads / rocedure for Accounting and-ontrol of Hverheads / Allocation of Hverheads / Apportionment of Hverheads / rimaryHverhead $istribution ummary / econdary Hverhead $istribution ummary /

>epeated $istribution Method and imultaneous 6)uations Method / Absorption ofFactory Hverheads / Methods of Absorption / Machine 7our >ate / roblems.

U(it 7! RECONCILIATION OF COST AND FINANCIAL ACCOUNTS 2< H&Deed for >econciliation / >easons for differences in rofit or =oss shown by -ostAccounts and rofit or =oss shown by Financial Accounts / reparation of >econciliation

tatement and Memorandum >econciliation Account.

S*ILL DEVELOPMENT -lassification of costs incurred in the ma ing of a product. (dentification of elements of cost in services sector. -ost estimation for the ma ing of a proposed product. $ocumentation relating to materials handling in a company. -ollection and -lassification of overheads in an organi;ation. $eveloping a case for reconciliation.

BOO*S FOR REFERENCE1. D. . rasadC -ost Accounting2. Digam : harmaC -ost Accounting!. hanna andey : Ahu9a / ractical -osting". . inha / Accounting : -osting for Managers.%. M.=. AgarwalC -ost Accounting&. Jain : DarangC -ost Accounting'. alaniappan and 7ariharan C -ost Accounting (. . (nternational ublishers*. . . (yengarC -ost Accounting+. .D. MaheshwariC -ost Accounting1?. M. D. AroraC -ost Accounting

28


29/66

11. $uttaC -ost Accounting6.7 E1BUSINESS AND ACCOUNTING

UNIT 2. e1BUSINESS 2< Ho &(ntroduction, 6 -ommerce / definition, 7istory of 6 commerce, types of 6 -ommerce #to # etc. -omparison of traditional commerce and e commerce. 6 -ommerce businessmodels / ma9or # to #, # to - model, -onsumer to -onsumer 4-2-5, -onsumer to#usiness 4-2#5 model, eer to eer 4 2 5 model / emerging trends. Advantages3$isadvantages of e commerce, web auctions, virtual communities, portals, e businessrevenue models.

UNIT 3. H-&' -&e -(' So%t -&e %o& E1B i(e


30/66

6.8. STOC* AND COMMODITY MAR*ETS

Objective! To provide students with a conceptual framewor% of stoc% mar%ets andcommodit" mar%ets, functionaries in these mar%ets and their mode of trading.

2. AN OVERVIE, OF CAPITAL AND COMMODITIES MAR*ETS C 2ecogni;ed toc 6xchanges in (ndia 4briefdiscussion of D 6 and # 65. $erivatives on stoc sC meaning, types 4in brief5.

5. TRADING IN STOC* MAR*ET! 26 Ho &atterns of Trading : ettlement / peculations / Types of peculations /

Activities of #ro ers / #ro er -harges / ettlement rocedure, Dational ecurities$epositary =td. 4D $=5, -entral ecurities $epositary =td. 4- $=5 4in brief5.

6. COMMODITIES MAR*ET! 26 Ho &7istory, Membership, ob9ectives, functions of commodities e change,Hrganisation and role of a commodit" e change, Boverning #ody, Types ofTransactions to be dealt in commodity Mar et /physical mar et, Futures mar et $ifferences between hysical : Future Mar et, options on commoditiesexchanges.

7. TRADING IN COMMODITY MAR*ETS C 2< Ho &atterns of Trading : ettlement, 6fficiency of -ommodity Mar ets i;e of-ommodity

S*ILL DEVELOPMENT1. repare the list of recogni;ed stoc exchanges in (ndia2. repare the process chart of online trading of share and debentures.!. repare the chart showing Boverning #ody of the -ommodities Mar et.". repare the list of commodities traded on commodity mar et.%. 6nlist the role of D $= and - $=.

Re%e&e(ce Boo= !

a5 Burusamy, Financial Mar ets and (nstitutions, !rd edition, Tata McBraw 7ill.b5 aunders, Financial Mar ets and (nstitutions, !rd edition, Tata McBraw 7ill.c5 #. ul arni / -ommodity Mar ets : $erivatives.d5 han, (ndian Financial ystems, &th edition, Tata McBraw 7ille5 #hole, =.M. 42???5, (ndian Financial (nstitutions, Mar ets and Management,

McBraw 7ill, Dew Oor .f5 rivastava >.M L Management of (ndian Financial (nstitutionsg5 allavi Modi C 6)uity / The Dext (nvestment $estination

30


31/66

7.2 ENTREPRENEURSHIP DEVELOPMENT

Objective! To enable students to understand the basic concepts of entrepreneurshipand preparing a business plan to start a small industr".

U(it 2! ENTREPRENEURSHIP 2< H&(ntroduction / Meaning : $efinition of 6ntrepreneurship, 6ntrepreneur : 6nterprise /Functions of 6ntrepreneur Factors influencing 6ntrepreneurship ros and -ons ofbeing an 6ntrepreneur / Eualities of an 6ntrepreneur / Types of 6ntrepreneur

U(it 3! SMALL SCALE INDUSTRIES 26 H&$efinition / Meaning roduct >ange -apital (nvestment Hwnership atterns /Meaning and importance of Tiny (ndustries, Ancillary (ndustries, -ottage (ndustries. >oleplayed by ( in the development of (ndian 6conomy. roblems faced by ( s and thesteps ta en to solve the problems olicies Boverning ( s.

U(it 5! FORMATION OF SMALL SCALE INDUSTRY 28 Husiness opportunity, scanning the environment for opportunities, evaluation ofalternatives and selection based on personal competencies. teps involved in theformation of a small business ventureC location, clearances and permits re)uired,formalities, licensing and registration procedure. Assessment of the mar et for theproposed pro9ect / Financial, technical, Mar et and social feasibility study.

U(it 6! PREPARING THE BUSINESS PLAN BP 2< H&Meaning / importance / preparation / # formatC Financial aspects of the # , Mar etingaspects of the # , 7uman >esource aspects of the # , Technical aspects of the # , ocialaspects of the # . -ommon pitfalls to be avoided in preparation of a # .

U(it 7! PRO ECT ASSISTANCE 2< H&Financial assistance through F- s, ($#(, -ommercial #an s, (F-( Don financialassistance from $(-, ( (, AIA 6, aw Material, Machinery, =and and #uilding andTechnical Assistance (ndustrial 6statesC >ole and Types.

S*ILL DEVELOPMENT reparation of a ro9ect report to start a ( 0nit. reparing a letter to the concerned authority see ing license to the 0nit, Oou

propose to start. Format of a business plan. A >eport on the survey of ( units in the region where college is located. -hart showing financial assistance available to ( along with rates of interest. -hart showing tax concessions to ( both direct and indirect. uccess stories of 6ntrepreneurs in the region.BOO*S FOR REFERENCE1. Mar . J. $ollinger, 6ntrepreneurship / trategies and >esources, earson 6dition.2. 0dai aree and T.ao, $eveloping 6ntrepreneurship!. .


32/66

11. ole of MD-s in the development of (ndian business.

U(it 6! INTERNATIONAL MAR*ETING INTELLIGENCE 23 H&Meaning / (nternational Mar eting (nformation / ource of (nformation / (nternationalMar eting (nformation ystem / (nternational Mar eting >esearch / Application of(nternational Mar eting (nformation.

U(it 7! E)IM TRADE 23 H&6xport TradeC rocedure, teps : $ocumentation, $irection of (ndia s 6xport Trade /

6xport Financing.(mport TradeC rocedure, teps, $ocumentation. 6 (M olicy 6 (M FinanceC 6 (M#an , -ommercial #an s.Foreign 6xchange ettlementsC Mode and rocedure of settlements.

S*ILL DEVELOPMENT =ist any three MD- s operating in (ndia along with their products or services offered. repare a chart showing currencies of different countries Tabulate the foreign exchange rate or at least 2 countries for 1 month -ollect and aste any 2 documents used in (mport and 6xport trade.

BOO*S FOR REFERENCE1. $r. Aswathappa (nternational #usiness, 7imalaya ublishing 7ouse.2. Francis -herunilamL (nternational #usiness, rentice 7all of (ndia!. . inha : . inha (nternational #usiness Management.". . ubba >ao / (nternational #usiness / 7 7%. Jyothi / (nternational #usiness.&. Anagai, -heema : Hthers L Blimpses of 6merging Trends in Trade and $evelopment.

32


33/66

7.5 INCOME TA) 1 IOB ECTIVEThe Hb9ective of this sub9ect is to expose the students to the various provision of (ncomeTax Act relating to computation of (ncome of individual assesses.

U(it 2! INTRODUCTION TO INCOME TA) 2< Hrief 7istory of (ndian (ncome Tax =egal Frame Ior / Types of Taxes -annons ofTaxation / (mportant $efinitionsC Assessment, Assessment Oear, revious Oear4including 6xceptions5, Assessee, erson, (ncome, -asual (ncome, Bross Total (ncome,Agricultural (ncome 4including cheme of artial (ntegration5 / cheme of taxation.Meaning and classification of -apital : >evenue. (ncome tax authoritiesC owers :functions of -#$T, -(T : A.H. 4Theory only5.

U(it 3! E)EMPTED INCOMES estricted to (ndividual Assessee.

U(it 3! RESIDENTIAL STATUS 2< H&>esidential tatus of an (ndividual / $etermination of >esidential tatus / (ncidence ofTax / roblems.

U(it 6! INCOME FROM SALARY 36 H&Meaning / $efinition #asis of -harge / Advance alary / Arrears of alary /Allowances / er)uisites / rovident Fund rofits in =ieu of alary / Bratuity -ommutation of ension 6ncashment of 6arned leave -ompensation for voluntaryretirement $eductions from alary 03 1& / roblems on (ncome from alary.

U(it 7! INCOME FROM HOUSE PROPERTY 23 H&

#asis of -harge / $eemed Hwners / 6xempted (ncomes from 7ouse roperty /-omposite >ent Annual


34/66

7.6 COST MANAGEMENT

OB ECTIVE+se of costing data for decision ma%ing and cost control. /merging modern cost

management concepts.

U(it 2! OB AND CONTRACT COSTING 27 ?o &Features, ob9ectives, advantages and disadvantages of 9ob : contract costing.-omparison between 9ob and contract costing / problems.

U(it 3! PROCESS COSTING 28 ?o &Features of process costing, application, comparison between 9ob costing and processcosting, advantages and disadvantages, process loss / normal loss / abnormal loss,abnormal gain / 9oint and by products / problems 4excluding inter process profits and

e)uivalent production5.

U(it 5! OPERATING COSTING 23 ?o &(ntroduction, Meaning, Types : methods. Transport -ostingC Meaning, classification ofcosts, collection of costs, ascertainment of absolute passenger ilometers, ton ilometers/ problems.

U(it 6! ACTIVITY BASED COSTING 23 ?o &Meaning, differences between traditional costing methods and activity based costing.-haracteristics of A#-, -ost drives : cost pools. roduct costing using A#- systemC uses/ limitations / steps in implementation of A#- / simple problems.

U(it 7! TARGET COSTING aman, -ost Accounting."5 . Tha ur -ost Accounting%5 M.D. Arora, -ost Accounting.&5 D. rasad, -osting.'5 alaniappan and 7ariharan C -ost Accounting, (. . (nternational ublishers*5 Jain : Darang, -ost Accounting+5 >avi M. ishore / !ost Management 1?5-harles T 7orngren, Beorge Foster, ri ant M. $ata / !ost (ccounting- ( Managerial

/mphasis

115Anthony >. D. / Management (ccounting Principles125 . Mu her9ee : A. . >oychowdhury / (dvanced !ost and Management (ccountanc"

34


35/66

1!5J . MadeBowda -ost Accounting

8.2 BUSINESS REGULATIONS

Objective: To introduce the students to various topics in law important to businesspeople and to familiari;e the students with common problems.

UNIT 2! INTRODUCTION TO BUSINESS LA,S


36/66

1. D.$. apoor, #usiness =aws, ultan chand publications.2. #ulchandni, #usiness =aws,!. . Bulshan / #usiness =aw". .-. harmaC #usiness =aw (. . (nternational ublishers%. . Aswathappa, #usiness =aws, 7imalaya ublishing 7ouse,&. Tulsion #usiness =aw

8.3 PRINCIPLES AND PRACTICE OF AUDITING

OB ECTIVE!This sub9ect aims at imparting nowledge about the principles and methods of auditingand their applications.

U(it 2! INTRODUCTION TO AUDITING 23 H&(ntroduction / Meaning $efinition / Hb9ectives / $ifferences between Accountancy andAuditing / Types of Audit Advantages of Auditing / reparation before commencementof new Audit / Audit Doteboo / Audit Ior ing apers / Audit rogram, >6-6DTT>6D$ (D A0$(T(DBC Dature : ignificance of Tax Audit / -ost Audit Managementaudit.

U(it 3! INTERNAL CONTROL 23 H&(nternal -ontrolC meaning and ob9ectives. (nternal -hec C meaning, ob9ectives andfundamental principles. (nternal -hec as regardsC Iage ayments, -ash ales, -ash

urchases. (nternal AuditC Meaning Advantages and $isadvantages of (nternal Audit /$ifferences between (nternal -hec and (nternal Audit.

U(it 5! VOUCHING 23 H&Meaning $efinition / (mportance / >outine -hec ing and


37/66

&. D >eddy : Appannaiah, Auditing.'. >.B exena rinciples and ractice of Auditing

8.5 INCOME TA) 1 IIOB ECTIVEThe 2bjective of this course is to ma%e the students to understand the competition ofTa able &ncome and Ta #iabilit" of individuals.

U(it 2! PROFITS AND GAINS FROM BUSINESS AND PROFESSION 28 H&Meaning and $efinition of #usiness, rofession /


38/66


39/66

!. udhindra #hat Management Accounting". $r. .D. Boyal and Manmohan, Management Accounting%. #. . >aman, Management Accounting&. harma and Bupta, Management Accounting'. D >eddy : Appanaiah, 6ssentials of Management Accounting.*. J.Made Bowda Management Accounting+. aha : Hthers Management Accounting

39


40/66

ELECTIVE GROUPS

2. ACCOUNTING TA)ATION GROUP

7.7 ADVANCED ACCOUNTING

Objective ! To ac)uaint the students and ma e them familiar with the process andpreparation of accounts of different types of organi;ations.

UNIT 2! ACCOUNTS OF BAN*ING COMPANIES #usiness of ban ing companies / some important provisions of ban ing regulation act of1+"+ / minimum capital and reserves / restriction on commission / bro erage /

discounts / statutory reserves / cash reserves / boo s of accounts / special features ofban accounting, final accounts balance sheet and profit and loss account / interest ondoubtful debts / rebate on bill discounted / acceptance / endorsement and otherobligations / problems as per new provisions.

UNIT 3! ACCOUNTS OF INSURANCE COMPANIESMeaning of life insurance and general insurance / accounting concepts relating toinsurance companies reparation of Final accounts of insurance companies / revenueaccount and balance sheet.

UNIT 5! INFLATION ACCOUNTINGDeed / meaning / definition / importance and need / role / ob9ectives / merits and

demerits / problems on current purchasing power method 4- 5 and current costaccounting method 4--A5.

UNIT 6! FARM ACCOUNTINGMeaning / need and purpose / characteristics of farm accounting / nature oftransactions / cost and revenue / apportionment of common cost / by product costing /farm accounting / recording of transactions / problems.

UNIT 7! INVESTMENT ACCOUNTINGMeaning / nature of investment / investment ledger / different terms used / cumdividend or interest / ex dividend or interest / bro erage and expenses problems

Boo= %o& &e%e&e(ce!1. $r. .D. Maheswari , advanced accountancy.2. . . Jain and . =. Darang / advanced accountancy!. > = Bupta, Advanced Accountancy ". shu la and Brewal, Advanced accountancy%. #. .>aman, advanced accountancy &. Jawaharlal, Management Accounting.

40


41/66

7.8 BUSINESS TA)ATION1 I

OB ECTIVE!3i4 To equip students with the application of principles and provisions of !entral salesta , !ustoms act, !entral e cise, value added ta , $ervice ta laws, 3ii4 To provide aninsight into practical aspects and appl" the provisions of ta laws to various situations.

U(it 2! CENTRAL SALES TA) + G.S.T Goo' Se&vice T- 2< H&Hb9ects and basic scheme of - T act, Meaning / $ealer / #usiness / ale / Boods /declared goods, Turnover / ale rice / ales 6xempt from -entral ales Tax, inter stateand intra state sale, sales in the course of imports and exports, registration under - Tact, / roblems on -entral ales Tax.

U(it 3! CUSTOMS ACT 23 H&Meaning / Types of -ustom $uties /


42/66

8.7 BUSINESS TA)ATION 1II

OB ECTIVETo enable the students to understand assessment of irms and !ompanies in

regard to income ta and wealth ta .

U(it 2! SERVICE TA) 23 H&Meaning and $efinition / Features of ervice Tax / =evy and -ollection of ervice Tax /

ervice Tax Administration / 6xemptions from ervice Tax / Taxable ervices /$etermination of ervice Tax =iability 4 imple roblems5

U(it 3! ,EALTH TA) 26 H&

#asis of -harge / Assessment Oear / a9iva . Mishra /$irect : (ndirect Tax%. anthil : anthil C #usiness taxation.& . #hat / Taxation Management.

42


43/66

8.8 ACCOUNTING FOR BUSINESS DECISIONS AND REPORTING

OB ECTIVETo enable the students to understand business decisions using the accounting

information.

U(it 2! MARGINAL COSTING 23 H&Meaning / Advantages : $isadvantages / Deed for Marginal -osting / Meaning and$efinition of Marginal -osting / Features / 0ses and =imitation of Marginal -osting /Absorption -osting


44/66

3. FINANCE GROUP

7.7 ADVANCED FINANCIAL MANAGEMENT

OB ECTIVETo familiari;e the students with Advance Financial Management decisions

U(it 2! INVESTMENT DECISIONS AND RIS* ANALYSIS 23 H&>is Analysis / Types of >is s / >is and 0ncertainty / Techni)ues of Measuring >is s />is ad9usted $iscount >ate Approach / -ertainty 6)uivalent Approach / ensitivityAnalysis robability Approach tandard $eviation and -o efficient of etained 6arnings / =ong Term =oans and=oans from Financial (nstitutions.

U(it 5! CAPITAL STRUCTURE THEORIES 23 H&(ntroduction / -apital tructure / -apital tructure Theories Det (ncome Approach Det Hperating (ncome Approach Traditional Approach / MM Approach / roblems.

U(it 6! DIVIDEND THEORIES 2< H&(ntroduction / (rrelevance Theory / MM Model. >elevance Theories Ialter Model Bordon Model / roblems on $ividend Theories.

U(it 7! PLANNING AND FORECASTING OF ,OR*ING CAPITAL 26 HR-oncept of Ior ing -apital / $eterminants of Ior ing -apital / 6stimating Ior ing-apital Deeds / Hperating -ycle / -ash Management / Motives of 7olding -ash / -ashManagement Techni)ues / reparation of -ash #udget / >eceivables Management /

reparation of Ageing chedule and $ebtors Turnover >atio / (nventory ManagementTechni)ues / roblems on 6HE.

S*ILL DEVELOPMENT reparation of a small pro9ect report of a small business concern covering all

components 4Finance, Mar eting, roduction, 7uman >esources, Beneraladministration5 4Any one component can be selected as a title of the report5

$esigning a capital structure for a Trading concern reparing a blue print on wor ing capital of a small concern. repare a chart on Modes of cash budget. =ist out different modes of $ividend olicy. =ist out the -ompanies, which have declared dividends recently along with the rate of

dividend.

BOO*S FOR REFERENCE1. D Maheshwari, Financial Management rinciples and ractice.2. han and Jain, Financial Management.!. udhindra #hat L Financial Management". harma and ashi Bupta, Financial Management.%. ( M andey, Financial Management.&. rasanna -handra, Financial Management.'. < ul arni : #B athya rasad, Financial Management.*. >.M rivastava L Financial Management : olicy

+. Darendra ingh Advanced Financial Management

44


45/66

7.8 INTERNATIONAL FINANCE

Objective !To familiari;e the students with (nternational Financial Management issues.

UNIT > 2! INTRODUCTION TO INTERNATIONAL FINANCE 2< H&(ssus (nvolved in (nternational #usiness and Finance, methods of payment, (nternationalMonetary system.

UNIT > 3! FOREIGN E)CHANGE AND BALANCE OF PAYMENTS 27 H&Forex Mar et : (ts (ntermediaries, A$>, Foreign 6xchange >ate, Theories of Foreign6xchange >ate $etermination.-omponents of balance of payments / $ise)uilibrium in the balance of paymentsmethods of correction of dise)uilibrium.

UNIT > 5! INSTRUMENTS IN INTERNATIONAL FINANCIAL MAR*ETS. 6! FOREIGN E)CHANGE RIS* 23H&6xchange ris s / hedging, Forward, future, swaps options, 7! INTERNATIONAL FINANCIAL INSTITUTIONS AND LI0UIDITY 27H&The (MF, (nternational li)uidity and $> s 4special drawing rights5 / (nternationationalban for reconstruction and development 4Iorld #an 5, (nternational developmentassociation, (nternational investment guarantee agency.

S*ILL DEVELOPMENT! amachandra : Hthers L (nternational Finance

45


46/66

8.7 CORPORATE FINANCIAL POLICY

OB ECTIVETo e pose the student towards corporate financial policies.

U(it 2! FINANCIAL POLICY 27 H&Meaning / cope (nterface of -orporate Financial olicy and other Managerial Functions/ $ecision in -orporate Financing olicy / $ebt Financing / (nternal Financing Factorsto be considered in formulating Financing olicy / roblems on 6 and oint of(ndifference.

U(it 3! COST OF CAPITAL 2< H&Meaning and $efinition / ignificance of -ost of -apital / Types of -apital / -omputationof -ost of -apital / pecific -ost / -ost of $ebt / -ost of reference hare -apital /-ost of 6)uity hare -apital / Ieighted Average -ost of -apital / roblems.

U(it 5! CORPORATE FINANCIAL GOALS 25 H&Mission easons / Types of -ombinations Forms of Merger / Motives and #enefitsof Merger / Financial 6valuation of a Merger Merger Degotiations Meaning and

ignificance of 36 >atio. roblems on 6xchange >atio and (mpact of Merger, 6 andMar et rice.U(it 7! CORPORATE VALUATION 2< H&Meaning of -orporate


47/66

8.8 SECURITY ANALYSIS PORTFOLIO MANAGEMENT

OB ECTIVETo familiarize the students about investment decisions and portfolio decisions.

U(it 2! INTRODUCTION TO INVESTMENT MANAGEMENT 23 H&Meaning of (nvestment / election of (nvestment / -lassification of ecurities / >is and0ncertainty / Types of >is s / >is and 6xpected >eturn / Measurement of ortfolio >is/ #enefits of $iversification / (nvestment trategies / Types of -ompanies and toc s /Matrix approach in (nvestment $ecision / (nvestment Avenues

U(it 3! SECURITY ANALYSIS 26 H&(ntroduction / Fundamental Analysis / 6conomic Analysis / (ndustry Analysis / -ompanyAnalysis. Technical Analysis / $ow Theory / Advanced $eclined Theory / -hartismAssumptions of Technical Analysis.

U(it 5! MODERN PORTFOLIO THEORY 23 H&(ntroduction / Mean / s, B$>s, F--#s, Foreign #onds, BlobalMutual Funds / >elationship between Trends in Blobal Mar ets and the $omesticMar ets

S*ILL DEVELOPMENT

BOO*S FOR REFERENCE1. evin, (nvestment and ortfolio Management2. rasanna -handra, (nvestment Analysis and ortfolio Management, Mcgraw 7ill!. udhindra #hat ecurity Analysis and ortfolio Management Fischer and Jordan,

ecurity Analysis and ortfolio Management, rentice 7all". Avadhani, (nvestment Analysis and ortfolio Management, 7 7 %. A. . $ash C ecurity Analysis and ortfolio Management (. . (ntl&. >ohini ingh ecurity Analysis and ortfolio Management'. unithvathy andian / ecurity analysis : portfolio Mgt*. reeti ingh ecurity Analysis and ortfolio Management

47


48/66


49/66

REFERENCE BOO*S!15 =eon. B. chiffman : =eslve =a;er anu L -onsumer behaviourL &th 6ditionL 7(,

Dew $elhi, 2???.25 $avid. =. =oudon : Albert J. #ittaL -onsumer #ehaviourL "th 6dition, Mcgraw 7ill,

(ncL Dew $elshi, 1++!.!5 7 7 a;mi C -onsumer #ehaviour : Mar eting -ommunication"5 Assael 7enryL -onsumer behaviour and mar eting actionL Asian #oo s4 5 =td,

Thomson learning, &th 6ditionL 2??1.%5 u9a.>.Dair, -onsumer behaviour in (ndian perspective, First 6dition, 7imalaya

ublishing 7ouse, Mumbai, 2??!.&5 Jay $. =ind)uist : M. Joseph irgy, hopper, #uyer and -onsumer #ehaviour,

2??!.'5 #lac wellL -onsumer #ehaviour, 2nd 6dition.*5 onta iL -onsumer #ehaviour.+5 chiffmanL -onsumer #ehaviour.1?5>a9eev humra C -onsumer #ehaviour

49


50/66

7.2 MAR*ETING RESEARCH

OB ECTIVETo enable the students to understand the basic concepts of Mar%eting Research,

(nal"sis and Presentation of Report.

U(it 2! INTRODUCTION BASIC CONCEPTS 26 ?&(ntroduction to mar eting research nature, characteristics, scope, uses : limitationsL(nteraction between management and mar eting researchL Mar eting informationsystem and decision support system in mar eting researchL Assessing informationneedsL scientific method : research processL steps in research processL types ofresearch.

U(it 3! SOURCE COLLECTION OF DATA 23 ?&ources of econdary dataL its advantages and disadvantagesL methods of collection of

primary dataL construction of )uestionnaire and interview scheduleL scaling andmeasurementL ampling designs and sample si;e decisionsL organi;ing data collection :field force.

U(it 5! PROCESSING ANALYSIS OF DATA 26 ?&6diting, -oding : tabulation of dataL techni)ues of data analysisL testing of hypothesisLtests of significanceL analysis of associationsL analysis of experimentsL interpretation ofdata.

U(it 6! REPORT ,RITING PRESENTATION ole : types of reportL content of reportL principles of report preparationL resentation :-ommunication.

U(it 7! TRADITIONAL EMERGING APPLICATIONS OF MAR*ETING RESEARCH23 ?&

roduct researchL price researchL distribution researchL advertising researchL mar et :sales researchL customer database and relationship mar etingL (nternet Mar eting>esearch.

S*ILL DEVELOPMENT! (dentify : describe the activities of five mar eting research companies in (ndiaS Form class Teams : based on the sources of secondary data available, prepare a

short report on U(nvestment options for consumers in (ndian financial servicessector.U

-onstruct a )uestionnaire to measure studentUs attitudes towards the purchase oftwo wheelers3ready made garments3educational service3television programs.Administer the )uestionnaire you have developed on selected students 4sample

si;e of 2% students5 in your college. $iscuss any response related problems youencountered. #ased on the above survey, carryout the analysis : interpretation of data. hort

report should be submitted for evaluation of ac)uired s ills of mar eting research. articipate in any online3 (nternet mar eting research program and identify the

ey characteristics of the program.

REFERENCE BOO*S!15 #oyd, Iestfall : starch, Mar eting >esearch, text : cases, seventh edition, A(T# ,

Dew$elhi,.

25 B.c.#eri, Mar eting >esearch, Tata McBraw 7ill publishing company, Dew $elhi.

!5 Avinash apoor, Mar eting >esearch"5 rof.M.D.Mishra, Modern Mar eting >esearchL First 6dition, 7imalaya ublishing7ouse, Mumbai.

50


51/66

%5 u9a.>.Dair, Mar eting >esearch, First 6dition, 7imalaya ublishing 7ouse, Mumbai,.&5 Amanathulla, Mar eting >esearch.'5 Malhotra, Mar eting >esearch.*5 D. >eddy Mar eting >esearch 2 nd 6dition.

8.7 ADVERTISING MEDIA MANAGEMENTOB ECTIVE

51


52/66


53/66

OB ECTIVETo e pose students to acquire s%ills in Retail Management.

U(it 2! INTRODUCTION TO RETAILING 2< H& .$efinition / functions of retailing types of retailing / forms of retailing based onownership. >etail theories / Iheel of >etailing / >etail life cycle. >etailing in (ndia /(nfluencing factors / present (ndian retail scenario. >etailing from the (nternationalperspective

U(it 3! CONSUMER BEHAVIOUR IN THE RETAIL CONTE)T 23 H& .#uying decision process and its implication to retailing / influence of group and individualfactors. -ustomer shopping behaviour -ustomer service satisfaction. >etail planningprocess / Factors to consider / reparing a complete business plan / implementation /ris analysis.

U(it 5! RETAIL OPERATIONS 2< H& .-hoice of tore location / (nfluencing Factors Mar et area analysis / Trade areaanalysis / >ating lan method ite evaluation. >etail HperationsC tore =ayout and

visual merchandising / tore designing / space planning. >etail HperationsC (nventorymanagement / Merchandise Management / -ategory Management.

U(it 6! RETAIL MAR*ETING MI) 23 H& .>etail mar eting mix / an (ntroduction. >etail mar eting mixC roduct / $ecisionsrelated to selection of goods 4Merchandise Management revisited5 / $ecisions related todelivery of service. >etail mar eting mixC ricing / (nfluencing factors / approaches topricing / price sensitivity etail mar eting mixC lace/ upply channel / -M principles / >etail logistics / computeri;ed replenishmentsystem / corporate replenishment policies. >etail mar eting mixC romotion / ettingob9ectives / communication effects promotional mix. 7uman >esource Management in>etailing / Manpower planning / recruitment and training / compensation / performance

appraisal.

U(it 7! IMPACT OF IT IN RETAILING etail Management / A trategic ApproachV, *thedition, 7( private limited, Dewdelhi, 2??2.

25 A.J.=amba, VThe Art of >etailingV, 1st edition, Tata McBraw7ill, Dewdelhi, 2??!.!5 wapna radhan C >etailing Management, 23e, 2??' : 2??*, TM7"5 James >. Hgden : $enise T.C (ntegrated >etail Management%5 A iva umar C >etail Mar eting , 6xcel #oo s&5 Hgden C #i;tantra, 2??''5 =evy : Ieit; C >etail Management TM7 %th 6dition 2??2*5 >osemary afi) C >etail Management+5 -hetan #a9a9 C >etail Management Hxford ublication.1?50niyal : inha C >etail Management Hxford ublications.115 u9a nairL >etail Management125>. Tiwari L >etail Management, 7 71!5Araif a h L >etail Management

6. INFORMATION TECHNOLOGY GROUP

53


54/66

7.7 ACCOUNTING INFORMATION SYSTEMS

Objective! (ccounting &nformation $"stems is concerned with the wa" computerizedinformation s"stems impact how accounting data is captured, processed, andcommunicated. &t introduces the technolog", procedures, and controls that arenecessar" in modern accounting field.

U(it > 2! T?e I(%o&m-tio( S$ tem! A( Acco (t-(t Pe& @ective 2< ?o &T?e I(%o&m-tio( E(vi&o(me(t 1 Ihat (s a ystemS An (nformation ystemsFramewor , A( ubsystems, A Beneral Model for A( , Ac)uisition of (nformation

ystems Hrgani;ational tructure 1 #usiness egments, Functional egmentation, TheAccounting Function, The (nformation Technology Function. 6volution of (nformation

ystem Models 1 The Manual rocess Model, The Flat File Model, The $atabase Model,The >6A Model, Accountants as ystem $esigners, Accountants as ystem Auditors

U(it > 3! I(t&o' ctio( to T&-( -ctio( P&oce i(# 2< ?o &An Hverview of Transaction rocessing 1 Transaction -ycles, The 6xpenditure -ycle, The-onversion -ycle, The >evenue -ycle , Accounting >ecords 1 Manual ystems, The AuditTrail, -omputer #ased ystems, $ocumentation Techni)ues 1 $ata Flow $iagrams and6ntity >elationship $iagrams Flowcharts , >ecord =ayout $iagrams, -omputer #asedAccounting ystems 1 $ifferences between #atch and >eal Time ystems , Alternative$ata rocessing Approaches, #atch rocessing 0sing >eal Time $ata -ollection, >ealTime rocessing.

U(it > 5! Com@ te&1B- e' Acco (ti(# S$ tem 2< ?o &Automating ales Hrder rocessing with #atch Technology, eystro e, 6dit >un, 0pdate

rocedures, >eengineering ales Hrder rocessing with >eal Time Technology,Transaction rocessing rocedures, Beneral =edger 0pdate rocedures, Advantages of>eal Time rocessing, Automated -ash >eceipts rocedures, >eengineered -ash>eceipts rocedures, oint of ale 4 H 5 ystems, $aily rocedures, 6nd of $ay

rocedures, >eengineering 0sing 6$(, >eengineering 0sing the (nternet. -ontrol-onsiderations for -omputer #ased ystems. - #ased Accounting ystems 1 - -ontrol(ssues.

U(it > 6! Fi(-(ci-" Re@o&ti(# -(' M-(-#eme(t Re@o&ti(# S$ tem 2< ?o &D-t- Co'i(# Sc?eme 1 A ystem without -odes, A ystem with -odes, Dumeric andAlphabetic -oding chemes, The Beneral =edger ystem 4 The Journal eporting ystem 1 ophisticated 0sers with7omogeneous, (nformation Deeds, Financial >eporting rocedures, -ontrolling the F> .The Management >eporting ystem, Factors that (nfluence the M> 4 Management

rinciples, Management Function, =evel, and $ecision Type roblem tructure, Types ofManagement >eports, >esponsibility Accounting , #ehavioral -onsiderations.

U(it > 7! Com@ te& Co(t&o" -(' A 'iti(# IT Co(t&o" 2< ?o &>elationship between (T -ontrols and Financial >eporting, Audit (mplications of ectionsIT Gove&(-(ce Co(t&o" 4 O-(i -tio(-" St& ct &e Co(t&o" 4 egregation of $utieswithin the -entrali;ed Firm, The $istributed Model, -reating a -orporate (T Function,Audit Hb9ectives >elating to Hrgani;ational tructure, Audit rocedures >elating toHrgani;ational tructure.

U(it > 8! Com@ te& Ce(te& Sec &it$ -(' Co(t&o" 2< ?o &1 -omputer -enter -ontrols $isaster >ecovery lanning 1 roviding econd ite #ac up ,

(dentifying -ritical Applications, erforming #ac up and Hff ite torage rocedures,-reating a $isaster >ecovery Team, Testing the $> , Audit Hb9ectiveC Assessing$isaster >ecovery lanning, Audit rocedures for Assessing $isaster >ecovery lanning

54


55/66

References:1. Accounting Information !stems , 1136 M-& ?-"" B. Rom(e$ , *righam 7oung

+niversit" P- " . Stei(b-&t , (rizona $tate +niversit" , rentice 7all

"# T$e Crossroa%s of Accounting an% IT $onna ay, Ali Hvlia, May 2?11,7ardbac ,

Acco (ti(# I(%o&m-tio( S$ tem (nternational 6dition 1?th 6dition 8eorge*odnar, illiam Hopwood Aug 2??+,.

7.8 ENTERPRISE RESOURCE PLANNING

55


56/66

Objectives:

This paper will orient students to understand that business processes can be integratedin a seamless chain.

UNIT 2! INTRODUCTION '( $ours(ntroduction To 6> , 6volution of 6> , Ihat is 6> S >easons for the growth of 6> ,

cenario and Justification of 6> in (ndia, 6valuation of 6> , ,Advantage of 6> .

UNIT 3! ERP ENVIRONMENT '( $oursAn overview of 6nterprise, (ntegrated Management (nformation, #usiness Modeling, 6>for mall #usiness, 6> for ma e to order companies, #usiness rocess Mapping for 6>Module $esign, 7ardware 6nvironment and its election for 6> (mplementation.

UNIT 5! ERP RELATED TECHNOLOGIES '( $ours6> and >elated Technologies, #usiness rocess >eengineering 4# >5, Management(nformation ystem 4M( 5, 6xecutive (nformation ystem 46( 5, $ecision support

ystem 4$ 5, upply -hain Management 4 -M5

UNIT 6! ERP MODULES '( $ours6> Modules, (ntroduction to Finance, lant Maintenance, Euality Management, MaterialsManagement

UNIT 7! ERP M-&=et '( $ours6> Mar et, (ntroduction, A AB, #aan -ompany, Hracle -orporation, eople oft, J$6dwards Iorld olutions -ompany, ystem oftware Associates, (nc. 4 A5EA$, A -omparative Assessment and election of 6> ac ages and Modules.

S=i"" Deve"o@me(t!repare a list of companies that provide 6> pac ages and their features.

BOO*S FOR REFERENCE!1. 6> C Alexis =eon, =eon ublishers2. QManaging #usiness rocess Flows C >avi Anupindi, uni -hopra, R,

earson 6ducation.3. 6nterprise >esource lanning C Alte ar, 7(.4. 6nterprise >esource lanning C rivatsava, (. . (nternational

ublishers5. 6nterprise >esource lanning C . $iwan6.

6> C esource lanning C -. . < Murthy

56


57/66

8.8 BAN*ING TECHNOLOGY AND MANAGEMENT

OB ECTIVEThe objective of this course is to acquaint students with the ban%ing technolog"

and their recent developments. (lso it will enhance the students with live picture ofmodern ban%ing concepts and Techniques.

U(it 2! BRANCH OPERATION AND CORE BAN*ING 2< Ho &

(ntroduction and evolution of ban management / Technological impact in ban ingoperation / Total branch computeri;ation / -oncept of opportunities / -entrali;edban ing / -oncept, opportunities, challenges and implementation

U(it 3! DELIVERY CHANNELS 2< Ho &

Hver of delivery channels / Automated Teller machine 4ATM5 / hone ban ing / callcenters / (nternet ban ing / Mobile ban ing / ayment gateways / -ard technologies /

M(-> electronic clearing

U(it 5! BAC* OFFICE OPERATIONS 2< Ho &

#an bac office management / (nter branch reconciliation / Treasury management /Forex operations / >is management / $ata center management / Detwormanagement / nowledge management 4M( 3$ 36( 5 / -ustomer relationshipmanagement 4->M5.

U(it 6! INTER BAN* PAYMENT SYSTEM 2TB / Degotiated dealing systems and securities settlementsystems / 6lectronic Money / 6 che)ues.

U(it 7! CONTEMPORARY ISSUES IN BAN*ING TECHNI0UES2< Ho &

Analysis of >angara9an committee reports / 6 #an ing budgeting / #an ing software s.

REFERENCES

1. aptan : -houbey D , Q6 (ndian #an ing in 6lectronic 6raR, arup : ons,Dew $elhi 2??!.

2.


58/66

8.7 INFORMATION TECHNOLOGY AND AUDIT

OB ECTIVE! This sub9ect aims at imparting nowledge about auditing done with the useof information technology

U(it 2! INTRODUCTION TO AUDITING SOFT,ARE 2 +Auditors 6ditionC (ntroduction, features, characteristics / Tally.DetC features /re)uirements for remote connectivity / Access information via M , afeguard $ata /Automated #ac up and >ecovery.

U(it 3! AUDIT OF SUBSIDARY BOO*S 2eceipts and ayments, vouchers, -hec ing of #anTransaction, #> . etty cash transactionC sales day boo , purchase day boo , salesreturn boo , urchase >eturn #oo , #ills >eceivable boo , #ills payable boo .

U(it 5! AUDIT OF FINANICAL STATEMENTS 23H&-onfiguring profit3=oss account, display profit3loss account, Audit of profit3loss account,-onfiguring balance sheet, display the balance sheet, $isplay balance sheet withdifferent stoc valuation methods, setting closing stoc manually in the balance sheet.#alance sheet of 9oint stoc companies.

U(it 6! TA) AUDIT 23 H&6xtracting financial and )uantitative information re)uired for Tax Audit 4under ec.""A#5, $isplaying relevant data for Audit based on -lause re)uirement, (nstant tatisticson Audit =istings 4Audited


59/66

7. HUMAN RESOURCE GROUP

7.7 STRATEGIC HUMAN RESOURCE MANAGEMENT

OB ECTIVETo e pose students to acquire s%ills in $trategic Human Resource Management.

U(it 2! INTRODUCTION TO STRATEGIC HRM 23 H& .trategic role of 7>M, lanning and (mplementing trategic 7> policies, 7> trategies to

increase firm performance.

U(it 3! INVESTMENT PERSPECTIVES OF HR 23 H& .(nvestment -onsideration, investments in Training and $evelopment, investment

ractices for improved >etention, investments 9ob secure wor courses, Dontraditionalinvestment Approaches.

U(it 5! MANAGING STRATEGIC ORGANI/ATION 23 H& .Managing trategic Hrgani;ational renewal Managing change and H$, instituting TEM

rogrammes, -reating Team based Hrgani;ations, 7> and # >, Flexible worarrangement.

U(it 6! ESTABLISHING STRATEGIC PLANS 23 H& .6stablishing trategic pay plans, $etermining periods, 6stablishing periods, ricingManagerial and professional 9obs, -ompensation trends, Hb9ectives of international-ompensation, Approaches to international -ompensation, (ssues related to doubletaxation. -ases.

U(it 7! GLOBAL HRM 23 H& .Managing Blobal 7uman >esources 7> and the internationali;ation of business,(mproving international Assignments through selections, Training and maintaining

international 6mployees, $eveloping international taff and Multinational Teams,Multinational, Blobal, and Transnational trategies, trategic Alliances, ustainableBlobal -ompetitive Advantage, Blobally -ompetent Managers, =ocation of roductionFacilities.

BOO*S FOR REFERENCES

15 Bary $essler, 7uman >esource Management, 7(, Dew $elhi, 2??!.25 -harles >. Breer, trategic 7uman >esource Management, earson 6ducation, 2??!.!5 >. >egis C trategic 7uman >esource Management"5 =uis >. Bome; Me9ia, $avid #. #al in, >obert =. -ardy, Managing 7uman >esources,

7(, 2??1.

%5 >a9 umar C 7uman >esource Management (. . (nternational ublishers&5 eter J. $owling, $enice 6. Ielch, >andall . chuler, (nternational 7uman >esourceManagement, Thomson outh Iestern, 2??2.

'5 >a9esh esource Management

59


60/66

7.8 HUMAN RESOURCE DEVELOPMENT

OB ECTIVEThe objective of this course is to enable the students to understand the various

concepts of Human Resources 9evelopment and also the recent trend in HR9.

UNIT > 2! H m-( &e o &ce Deve"o@me(t 8 H&Meaning and (mportance of human resource development, Hb9ectives of human resourcedevelopment. cope of human resource development

UNIT > 3! TRAINING AND DEVELOPMENT 23H&Hrientation and training, Hrienting employees, the training process, training needsanalysis., training techni)ues, evaluating training efforts, Methods of training, sensitivitytraining / types roles of instructor, method, feedbac , goals, misconceptionsL casestudy, role play, business game, in bas et exercise, designing training program, actualpractice, $esigning training program /performance appraisal as a tool.$evelopment, Dature and purpose of management development, managerial on the 9obtraining, 9ob rotation and management, off the 9ob management developmenttechni)ues, computerised managerial assessment and development program, using 7>to build a responsive learning organi;ation.

UNIT > 5! ORGANISATIONAL DEVELOPMENT :H&(ntroduction, definition and concept, characteristics, operational goals of H$, conditionsfor H$ success, hases of H$, Techni)ues of H$ sensitivity training, benefits andlimitation, what is a change processS Types of change, managing resistance, H$assumptions.

UNIT > 6! DEVELOPMENT OF MANAGERS IN HRD 8H&Meaning of otential Appraisal , meaning of councelling, counselling as a process ofdeveloping in organisation. $efinition and concept counselling, ob9ectives, whatconstitutes, conditions for effective counselling, process of counseling.

UNIT > 7! MANAGING 0UALITY AND PRODUCTIVITY 8H&Alternative wor arrangements, using )uality circle programs, attitude surveys, Total)uality management programs, creating self directed teams, extending participativedecision ma ing, 7> and business process reengineering.

UNIT > 8! TRANSACTIONAL ANALYSIS :H&$efinition, origins, philosophy of TA, goals, what is TAS & ey concepts, 6go states,Transactions / -ross, arallel, 0lterior

tro es / different types, negative stro es, stro es economy=ife positions / ( am o Oou are o and others, its relevance to managers, co relativewith self esteem, attitudesTime structuring / rituals to intimacy.

UNIT > 9! RECENT TRENDS IN THE AREA OF HRD 6H&>ecent trends in the area of 7>$ / ersonality )uotient ,6motional )uotient and others,the use of computer and the internet

S*ILL DEVELOPMENT!

BOO*S FOR REFERENCE!1. andey , 7uman >esource $evelopment.2. >ao and T.. rishnaveni C 7uman >esource $evelopment.". Jean Marleen, erformance Hriented 7uman >esource $evelopment.%. $. #hattacharya C 7uman >esource $evelopment.&. =alitha #ala rishna : Hthers C 7uman >esource $evelopment.'. Bupta : -hhabra C 7uman >esource (nformation ystem

60


61/66

8.7 LABOUR ,ELFARE SOCIAL SECURITY

OB ECTIVETo e pose students to acquire s%ills in #abor elfare : $ocial $ecurit".

U(it 2! SOCIAL LABOUR ,ELFARE 23 H& .ocial IelfareL =abour IelfareC -oncept, copeL hilosophy and rinciples of =abour

IelfareL (ndian constitution and =abour IelfareL =abour Ielfare olicy and Five Oearlans, 7istorical $evelopment of =abour Ielfare in (ndiaL

U(it 3! INDIAN LABOUR ORGANI/ATION 23 H& .(mpact of (=H on =abour Ielfare in (ndiaL Agencies of =abour Ielfare and their >oles,=abour Ielfare rogrammesC tatutory and Don tatutory, 6xtra Mural and (ntra Mural.Ielfare -entersL Ielfare HfficerC >ole, tatus and Functions.

U(it 5! SOCIAL SECURITY 23 H& .-oncept and copeL ocial Assistance and ocial (nsurance, $evelopment of ocial

ecurity in (ndiaL ocial ecurity measures for (ndustrial 6mployees.

U(it 6! LABOUR ADMINISTRATION > 2 23 H& .6volution of Machinery for =abour AdministrationL -entral =abour AdministrativeMachinery in (ndia, =abour Administration in (ndia.

U(it 7! LABOUR ADMINISTRATION > 3 23 H& .$irector Beneral of 6mployment and TrainingL $irector Beneral of Factory Advice

erviceL rovident Fund Hrgani;ationL 6 ( chemesL -entral #oard for wor ers6ducationL

BOO*S FOR REFERENCE15 Moorthy, M.elations and7uman >esources, Dew $elhiC!5 #.$ inghC =abour =aws for Managers"5 harma, A.M. Aspects of =abour Ielfare and ocial ecurity, 7imalaya ublishing,

7ouse, MuM7>Mi.%5 >am -handra . ingh, =abour Ielfare Administration in (ndia, $eep : $eep ub.,

Dew $elhiC&5 une ar, .$. $eodhar .#., an aran, araswathi, =abour Ielfare, Trade 0nionism

and (ndustrial >elations, 7imalaya ub. 7ouse, Mumbai.'5 ant, .-., (ndian =abour roblems, -haitanya ub. 7ouse, Allahabad.*5 axena, >.-., =abour roblems and ocial Ielfare, . Dath : -o., MeerutL+5 #hogiliwala, T.D. 6conomics of =abour : (ndustrial >elations, ahitya #havan ub.,

AgraL1?5Memoria, -.#. $ynamics of (ndustrial >elations in (ndia, 7imalaya ub. 7ouse,MuM7>Mi.

61


62/66

8.8 INDUSTRIAL REGULATIONS

OB ECTIVETo enable the st

bcom semester scheme 2012 -13

Documents