MAHATMA GANGHI UNIVERSITY

PRIYADARSHINI HILLS, KOTTAYAM-686560

(Exercising power u/s 3.10(17) of

M.G.U Act 1985. Issue orders and

report to syndicate/academic council

Approved -20-6-2009)

CHOICE BASED COURSE CREDIT

SEMESTER SYSTEM AND GRADING

SCHEME & SYLLABI

For

Under graduate course

B.B.M

2009

M G UNIVERSITY B.B.M PROGRAMME STRUCTURE

CORE COURSES	Credit	Contact Hours/ week	Total contact hours
1.Fundamentals of Financial Accounting	3	4	72
2.Modern Management Practices	4	4	72
3.Company Accounts	4	6	108
4.Human Resources Management	4	6	108
5.Financial Management	4	5	90
6.Marketing Management	4	5	90
7.Organisational Behavior	4	5	90
8.Management Information System	4	5	90
9.Production Management	2	3	54
10.Industrial Relations	2	2	36
11.Management Accounting	4	4	72
12.Choice Based Course	4	5	90
13. Choice Based Course	4	5	90
14.Project Work	4	5	90
COMPLEMENTARY COURSES
1.Business Mathematics	3	4	72
2.Business Statistics	3	4	72
3.Managerial Application of Mathematics	3	4	72
4.Quantitative Techniques	3	4	72
5.Commercial Laws	4	5	90
6.Corporate Laws	4	5	90
7.Computer Applications in Business	4	5	90
8.Micro Economics for Business	4	5	90
OPEN COURSE
1.Modern Banking Practices	4	5	90
LANGUAGE AND COMMON COURSES
1.English l	4	5	90
2.English ll	4	5	90
3.Business Communication	3	4	72
4.Business Ethics in the Indian Social System	3	3	54
5.Indian Constitution, Secular State & Sustainable Environment	4	5	90
6.Historical Perspective of Management	4	4	72
7.Informatics for Management	4	5	90
8.Global business environment	4	4	72
9.Entrepreneurship	4	5	90
10.Cost Accounting	4	4	72
Total Credit	120

CHOICE BASED COURSES(Any two)	Credit	Contact Hours/ week	Total contact hours
1. E- Commerce	4	5	90
2. Income Tax,Theory,Law and Practice	4	5	90
3. Retail Management	4	5	90
4. Strategic Management	4	5	90
5.Investment Management	4	5	90
6.Customer Relationship Management	4	5	90

BBM SEMESTER l

COURSE

CREDIT

HOUR

COURSE TYPE

English l

Common

Historical Perspective of Management

Common

Global business environment

Common

Business Mathematics

Complementary

Business Statistics

Complementary

Fundamentals of Financial Accounting

Core

BBM SEMESTER ll

COURSE

CREDIT

HOUR

COURSE TYPE

English ll

Common

Business Ethics in the Indian Social System

Common

Indian Constitution, Secular State & Sustainable Environment

Common

Managerial Application of Mathematics

Complementary

Quantitative Techniques

Complementary

Modern Management Practices

Core

BBM SEMESTER lll

COURSE

CREDIT

HOUR

COURSE TYPE

Business Communication

Common

Entrepreneurship

Common

Commercial Laws

Complementary

Computer Applications in Business

Complementary

Company Accounts

Core

BBM SEMESTER lV

COURSE

CREDIT

HOUR

COURSE TYPE

Informatics for Management

Common

Cost Accounting

Common

Corporate Laws

Complementary

Micro Economics for Business

Complementary

Human Resources Management

Core

BBM SEMESTER V

COURSE

CREDIT

HOUR

COURSE TYPE

Financial Management

Core

Marketing Management

Core

Organisational Behavior

Core

Management Information System

Core

Modern Banking Practices

Open Course

BBM SEMESTER Vl

COURSE

CREDIT

HOUR

COURSE TYPE

Production Management

Core

Industrial Relations

Core

Management Accounting

Core

Choice Based Course

Core

Choice Based Course

Core

Project Work

Core

BBM SEMESTER - l

Historical Perspective of Management

Common Course:

No. Of Credits: 4

No. Of contact hours -72 hrs

Aim of the course:

To introduce the fresh management students to the basics of management concepts.

Objectives of the course:

To introduce the students to the various facets of management study.

To give exposure to historical development of management thought

To make the students aware of the modern management approaches.

To link the students with few leading modern management thinkers.

To give outline about modern management techniques.

Course outline

Module-1

Management—Definition-Nature and scope of Management-Management and administarion-Management process- Roles of Manager- Managerial skills- Management as a Science-Management as an Art-Management as a profession-Levels of management

Module-11

Development of Management Thought- Classical theories of management –Bureaucracy-Scientific Management (F.W.Taylor)- Administrative Management – 14 principles of Henry Fayol

Module-111

Elton Mayo’s Human Relations Movement-Hawthorne Experiment-Modern Management Theories-Behavioral Approach-Quantitative Approach-Systems Approach.

Module-1V

Major contributions of leading Management Thinkers-Mary Parker Follet- Rensin Likert-Elton Mayo-Peter.F. Drucker.

Module-V

Modern Management techniques-MBO,Quality Circles, MIS,SWOT,MBE.

Ref.Books

Sl.No Title Author Publisher & Year

1. Principles of Management P.C. TRIPATHI & Tata Mcgraw Hill

P.N. REDDY Publishing Co,1999

2. Essentials of Management Harold Koontz & Tata Mcgraw Hill

Heinz Weilirich Publishing

GLOBAL BUSINESS ENVIRONMENT

Common Course:

No. Of Credits: 4

No. Of contact hours -72 hrs

Aim of the course

To familiarize the youngsters to global business environment to keep them mentally prepared to accept challenges in the modern business world.

Objectives of the course

On completion of this course, students should be able: -

- To create an awareness about International Business.

- To identify different factors affecting International Business.

- To develop a knowledge about the need for global integration.

- To create a clear view about International institutions.

- To make a deep knowledge about International trade barriers.

- To familiarize globalization of Indian business.

MODULE-I

Introduction to international business: - scope, importance, benefits, International business environment: - economic, political, legal, cultural and technological.

MODULE -II

LPG (Liberalisation-Privatisation-Globalisation): - meaning, significance, advantages and limitations. Trade blocks – WTO, EEC, ASEAN, SAARC, and OPEC.

MODULE -III

International Institutions: - IMF, World Bank, ADB, IFC, UNCTAD, IDA and IBRD.

MODULE - IV

Trade barriers – tariff and non–tariff barriers, Anti- Dumping, measuring of dumping and injury.

MODULE -V

Globalization of Indian Business: - post-1991, Industrial policy of the Govt. of India.

Note on Course work

This course should note be taught in the conventional lecture method alone. Every lecture should be complemented by an appropriate activity (for example: assignments, library reference, web resources).

Reference

1. International Business Environment – Francis Cherunilam.

2. International Business Environment and operations - John D Daniels, Lee H Radebaugh and Daniel P Sullivan.

3. International Business – D S Arora.

4. International Business – A J George.

5. International Business Environment and Management – V K Bhalla and S Shivaramu.

6. International Business – P Subba Rao.

BUSINESS MATHEMATICS

Course: Complementry

No.of Credits – 3

No.of Contact hours – 72

Aim of the Course:

Aim of the course is to develop analytical and critical thinking skills in students and prepare them to logically analyze and critically evaluate problem situation through mathematics.

Objectives of the Course

To develop scientific ability
To critically evaluate mathematical problems
To have fundamental touch with industrial and commercial problems
To know about modern trends in mathematics

Module 1 (12 hours)

Commercial Arithmetic

Mixtures, profit and loss, discounts, logarithms- simple interest and compound interest, present value and annuity

Module 2 (14 hours)

Set Theory

Types of sets, elementary operation on sets, relations and functions

Module 3 (16 hours)

Ratio, proportions and variation—Laws of indices, surds—linear and quadratic equations

Module 4 (16 hours)

Arithmetic, geometric and harmonic progressions

Module 5 (14 hours)

Permutation and combinations—Binomial theorem

NB: Proofs of theorems and derivations are excluded

Note on Course Work:

NPC is permitted

This subject being pure science subject is taught directly in classrooms as lecture. Students are requested to give suggestion and ask doubts for critical evaluation .Proof of theorems and derivatives are excluded, as it is beyond the scope of BBM students.

Reference Books :

Business Mathematics : Saha S.

Business Mathematics :D.C Sanchet & V.K Kapoor

Business Mathematics and Statistics :Aggarwal B.M

Business Mathematics :Amarnath Dikshit &Jithendra Kumar Jain

BUSINESS STATISTICS

Course: Complementry

No.of Credits – 3

No.of Contact hours - 72

Aim of the course

The aim of the course is to provide a reasonable grasp of basic statistical methods needed for a statistical investigation and forecasting.

Objective of the course

On completion of the course, students should be able to:

To present a broad overview of statistics as a subject
To organize a statistical survey
To understand the importance of summary measures to describe the characteristics of data set
To analyze the relationship between two variables

Module 1 (18 hours)

Introduction

Meaning, scope & limitations of Statistics - Relationship with Business & Management

Statistical Data

Types of data —Collection and Editing of data - Diagrammatic and Graphic representation -Sampling techniques

Module 2 (16 hours)

Measures of Central Tendency

Mean, Median, Mode, Geometric mean and Harmonic mean - computations, merits and demerits(Computation of mode limited to simple cases only)

Module 3 (12 hours)

Measures of Dispersion-Meaning and definition — Range, Quartile deviation, Mean deviation, Standard deviation & Co-efficient of variation Computation — Quartiles, Quartile deviation, Standard deviation and Co-efficient of variation

Module 4: (14 hours)

Correlation- Meaning, importance & computation - Karl Pearson’s, Rank correlation (limited to univariate data)

Module 5 (12 hours)

Regression - Meaning & definition — Computation of regression equations — Properties of regression coefficients and equations (limited to univariate data)

NB: Proofs of theorems and derivations are excluded

Note on Course Work:

Use of NPC is permitted

This course should not be taught in the conventional lecture method alone. It should be supported by a statistical study based on real life situation.

References Books :

1. Fundamentals of Mathematical Statistics : S. C Gupta & V.K Kapoor

2. Statistical Methods : S.P Gupta

3. Basic Statistics : B. L Agarwal

4. An Introduction to Statistical Methods : C.B Gupta

FUNDAMENTALS OF FINANCIAL ACCOUNTING

Course:Core

No.of Credits – 3

No.of Contact hours – 72

Aim of the Course

To develop a thorough and in-depth understanding of the basics of accounting, and to enable them to prepare the various accounts and important financial statements required for a business concern logically and methodically.

Objectives of the Course

On completion of the course, student should be able:

To apply the various accounting concepts and rules of accounting to business transactions.
To analyze, classify business transactions and prepare the books of original entry and subsidiary books
To prepare the bank reconciliation statement
To prepare the final books of accounts to arrive at the profit/loss of a business concern

Course Outline

Module I (12 hours)

Introduction

Meaning, definition, concepts and conventions—Accounting Standards—Accounting Equation—Double Entry System

Module II (16 hours)

Accounting Records

Journal, Subsidiary books, Ledger—Recording transactions—Preparation of accounts—Trial balance

Module III (14 hours)

Bank Reconciliation Statement

Meaning, need and importance—Preparation

Module IV (12 hours)

Rectification of Errors

Errors of principle, errors of commission, errors of omission, compensating errors

Module V (18 hours)

Final Accounts of Sole Trader with Adjustments

Preparation of Trading P&L account and Balance Sheet

Note on the Course work: This course can be taught in the Lecture and problem solving method. Each lecture should be complemented by general discussion, group discussion, assignments and seminars, which may be done as a part of classroom activity as far as possible.

References:

Advanced Financial Accountancy : Jain S.P.,Narang

Principles of Accountancy :Gupta R.L

Advanced Accounts : Shukla M.C.,Grewal T.S

Advanced Accountancy :Chakravarthy H.

Advanced Financial Accounting :Agarwal B.D.

BBM SEMESTER –ll

BUSINESS ETHICS IN THE INDIAN SOCIAL SYSTEM.

Common Course:

No. of credit - 3

No. of contact hour - 54 hrs

Aim of the course:

The aim of the course is to provide the students with the basic knowledge of ethical background of business.

Objective of the course:

Objectives of the course is to enable the students to

 understood the basic concepts of Business Ethics.

 Inculcate values in decision making process

 Understand ethical elements in the organizational setup

 To create social responsibility for the use of social resources

 To know the process of social change.

Module-1

Introduction to Business Ethics: Business Ethics; Meaning and Definition of Ethics and Business Ethics, Nature of Ethics-Ethics in Business –Types of Business Ethics, Importance of Business Ethics, Factors influencing Business ethics.

Module-11

Normative Ethics in Management; Ethical Relativism, Normative Ethics, Ethical decision-making process, Virtue ethics in business.

Module-111

Ethics and Organization-the rational organization, employee’s obligation to the firm, firm’s duties tot the employees, current ethical related issues in organization.

Module-1V

Ethical issues and corporate social responsibility: Ethical issues relating to the use of societal resources-land, air, water. Exploitation of societal resources, concept of Corporate Social Responsibility (CSR).

Module-V

Broader Ethical issues in Indian Society. Village community in India, Process of Social change in Rural India, Political decisions influencing business-functions of a welfare state.

Note on course work.

Students may be directed to list out the recent ethical /ecological issues of business environment in India. Interactive sessions can be included.

INDIAN CONSTITUTION, SECULAR STATE & SUSTAINABLE ENVIRONMENT

Common Course:

No. Of Credits: 4

No. Of contact hours -90 hrs

Aim of the Course

To inculcate secular, democratic and environmental values in the students.

Objectives

1. To give the students a general understanding of India’s constitution & secular tradition.

2. To enable the student to understand the plural traditions of India.

3. To strengthen the value of citizenship &spirit of comradeship.

4. To inculcate environmental awareness among the students.

5. To critically evaluate the working of Indian Constitution with reference to the above.

Module I

Introduction to Constitution- Historical background- constituent assembly of India- Philosophical & political foundations of the Indian Constitution- Pre-amble- Fundamental rights – Directive principles of State policy- Fundamental duties- citizenship.

Module II

Federal character of India’s policy- Union and State govts- Central state relations- Executive- legislature, judiciary – S R Bommai case v/s Union of India.

Module III

Secularism – Concept & practice – meaning & definition – Secular State & Society – Challenges to secularism – castism & communalism.

Module IV

Sustainable environment – right to life (article 21) and environmental protection – Articles 48A and 51A – National environment policy.

Module V

Working of the Indian Constitution – Selected case studies.

Reference

1. Basu, Durga das – Introduction to Constitution of India.

2. Sharma K L – Social stratification in India: Issues& themes; Sage publication

New Delhi.

3. Bhargava Rajeev – Secularism & its critics, Oxford University press -– New

Delhi.

4. Khan, Rashududdin - Federal India: A design for change; Vikas New Delhi

1992

6. Smith Donalld Eugene – India as a Secular State, Princeton university press, Princeton 1963.

7. Fisher, William F (ed), Towards Sustainable Development –Struggling Over India’s Narmada River, M E Sharp, New York 1995.

8. Sufrin, Sydney C Bhopal – Its setting, Responsibility and Challenge; Ajantha Publishers New Delhi 1985

MANAGERIAL APPLICATION OF MATHEMATICS

Course:COMPLEMENTARY

No.of Credits – 3

No.of Contact hours- 72

Aim of the Course

The aim of the course is to develop analytical and critical thinking skills and to analyze managerial problems in the light of mathematics

Objective of the course

To develop scientific ability
To know about modern trends in mathematics
To know about problems in industry and management and to learn how to solve the problem
To have research in Managerial Sciences

Module1

Matrix algebra-Matrices and determinants—Inverse of a matrix—Rank of a matrix—Eigen values— Cramer’s Rule and inverse method

Module 2

Vector Algebra-Basic concept on vectors—Dot product of vectors

Module 3

Calculus-I-Variables and functions—limits and continuity

Module 4

Calculus-II (avoid all trigonometric functions)-Derivatives—Rules of differentiation—Maxima and minima of algebraic functions— Integration—Integration by parts—Application of integration and differentiation - marginal revenue, marginal cost, average cost

Module 5

Analytic Geometry – I-Cartesian co-ordinate system—Distance formula—Different forms of equations of a straight line

( Proofs of theorems and derivations are excluded)

Note on Course Work:

NPC is permitted

This is basically a pure science subject and taught directly in classrooms. Students participation in various fields of applicability is needed for this course. Proof of theorems and derivatives are excluded, as it is beyond the scope of BBM students, but applications in research is to be highlighted.

Reference:

Business Mathematics Saha S

Business Mathematics D.C Sanchet&V.K Kapoor

Business Mathematics and Statistics B.M Aggrawal

Business Mathematics Amarnath Dikshit & Jithendra Kumar Jain

QUANTITATIVE TECHNIQUES

Course:COMPLEMENTARY

No.of Credits – 3

No.of Contact hours- 72

Aim of the Course

To familiarize the students with quantitative techniques for decision making.

Objective of the Course

On completion of the course, students should be able:

To analyze trends of business events quantitatively
To use index numbers for taking decisions
To apply probability theory for derision making under risk situations
To formulate hypothesis about population parameters
To use techniques for decision making
To familiarize with the statistical data and concepts in relation to business

Module I (8 hours)

Time Series Analysis-Meaning & importance - Components of Time series & computation of Trends

Module 2 (8 hours)

Index Numbers-Meaning & importance — Computation of Index numbers — Price index (Wholesale price index & Cost of living index), Quantity index, Simple & Weighted index numbers

Module 3 (12 hours)

Probability Theory-Definition & meaning - Addition theorem - Multiplication theorem - Bayes’ theorem

Module 4 (8 hours)

Interpolation & Extrapolation--Meaning - Methods & limitations - Newton’s Forward Interpolation, Divided differences, Lagrange’s method

Module 5 (18 hours)

Statistical Inferences-Test of Hypothesis- Introduction –procedure for testing Hypothesis -Test of significance for attributes –Test of significance for mean –large samples (single sample only)- X²Test & Goodness of fit ANOVA table –Chi-square test

Module 6 (18 hours)

Linear Programming- Graphical method - Transportation problems –(Midi method) - Assignment problems - PERT & CPM( simple problems only)

NB: Proofs of theorems and derivations are excluded

Statistical Tables and NPC are permitted

Every lecture should be complemented by an appropriate activity (samples, practical problems)

References books:

1 Fundamental of Mathematical Statistics : S.C Gupta & V.K Kapoor

2 Statistical Methods : S.P Gupta

3 Basic Statistics : B.L Agarwal

4 An Introduction to Statistical Methods : C. B Gupta

5 Operations Research : Bhushan K Sharma, K.K Chawla,

Vijay Gupta

MODERN MANAGEMENT PRACTICES

Course: CORE

No. of credits-4

No. of contact hours- 72

Aim of the course

To introduce students to the practice and principles of business management

Objectives of the course

On completion of this course, students should be able:

To understand the concept of planning
To understand the importance of organizing
To identify the best practice of directing
To know how to control and co-ordinate

Module-I

Functions of Management: Planning

Meaning & definition-features-importance-limitaitons-steps-principles-forms of planning – strategic planning & management-contingency planning & forecasting

Module-II

Functions of Management: Organizing

Meaning & definition-features-importance-process & structure-formal-informal-principles-types-line-staff-functional-delegation of authority- centralization- decentralization-span of control- departmentation Module-III

Functions of Management: Staffing (Elementary knowledge only)

Meaning & definition-importance -need- staffing process- -

Module-IV

Functions of Management: Directing:

Meaning & definition-importance -elements-principles-supervision- motivation-leadership-communication Module-V

Functions of Management: Controlling & coordinating

Meaning & definition-importance -steps- types- features of good control system-Coordinating- meaning & definition-importance-need-principles-process-co-ordination-co-operation

Note on course work: This course can be taught in the Lecture mode, Role-playing, Simulation method. Each lecture should be complemented by general discussion, group discussion, assignments and seminars, which may be done as a part of classroom activity as far as possible.

Reference books

Principles of Management : P.C Tripathi & P. N Reddy Principles of Management : Harold Koontz, Heinz Weihrich & Ramachandra Achari

Principles and Practice of Management: R.S Gupta, B.D Sharma and N.S Bhulla

Principles of Management : T Ramaswamy

Principles of Management : B.S Moshal

BBM SEMESTER-lll

business communication

Common Course:

No. of credit - 3

No. of contact hour - 72 hrs

Aim of Course

l To develop the communication skills

l To organize through & use them clearly in arguments.

l To speak & write precisely logically & effectively.

This course should be taught by providing group discussion, seminars, dramatic speeches with active body languages, group conversation.

Module- I Basis of communication

Meaning, importance & process, Need & objectives of communication, 7c’s of communication, Barriers of communication, How to overcome communication Barrier.

Module- II Means /Media of communication - verbal & Non verbal communication channel of communication formal & informal communication.

Types of communication. Downward, upward, Horizontal or lateral, Diagonal or cross ....

Module- III Listening as a communication Tool

Importance types of listening, Barriers to effective Listening. How to make listening effective. Speeches & Presentation - Speeches - Characteristics of a good speed, How to make speech effective

Presentation - Planning, preparation, organizing, rehearing & Delivery.

Module- IV Groups

Importance of features, Advantages & Disadvantages techniques of Group decision making - Brain storming sessions, Nominal Group Technique, Delphian Technique, solving problems in Groups.

Module-V. New Trends in Business communication. E mail, Teleconferencing, video conferencing, SMS

References Business communication R.C. Bhatia.

Business communication - : R.K. Madhukar

Effective Technical communication - : A. Shraf Ravi

entrepreneurship

Common Course:

No. of credit -4

No. of contact hours - 90

Aim of the course: To develop the entrepreneurial abilities in the students and help them to prepare a project report.

Module - I To make the students understand about entrepreneurs and different classifications. Entrepreneur and etrepreneurship - Definition; traits and features; classification; Entrepreneurs; Women entrepreneurs; Role of entrepreneur in Entrepreneurs in India.

Module - II Create an awareness about EDP. Entrepreneurial development programme concept; Need for training; phases of EDP; curriculum & contents of Training Programme; Support systems, Target Groups; Institutions conducting EDPs in India and Kerala.

Module - III General awareness about identification of project financing new enterprises. Promotion of a venture; opportunity Analysis Project identification and selection; External environmental analysis economic, social, technological an competitive factors; Legal requirements for establishment of a new unit; loans; Overrum finance; Bridge finance; Venture capital; Providing finance in Approaching financing institutions for loans.

Module - IV To identify different Discuss opportunities in small business. Small business Enterprise - Identifying the Business opportunity in various sectors - formalities for setting up of a small business enterprise - Institutions supporting small business enterprise - EDII (Entrepreneurship Development Institute of India), 0 SLDO (Small Industries Development Organization NSIC (National small Industries Corporation Ltd. (CNSIC) NIESBUD (National Institute for Entrepreneurship and small Business Development) Sickness in small business enterprise causes and remedies.

Module -V To understand about a project report relating to a small business. Project formulation - Meaning of a project report significance contents formulation planning commissions guidelines for formulating a project report - specimen of a project report, problems of entrepreneurs case studies of entrepreneurs.

COMMERCIAL LAWS

Course: Complementary

No. of credits- 4

No. of contact hours- 90

Aim of the course

To familiarize with legal aspects relating to the business.

Objectives of the course

On completion of this course, students should be able:

To understand the meaning of contracts and its elements
To familiarize with sale of Goods Act and Negotiable Instruments Act

Module-I

Indian Contract Act 1872-general contracts-sources-importance of commercial law-nature-classification of contracts-essential elements-offer –acceptance-consideration-capacity of parties-free consent-contingent contract-performance of contract-discharge-breach-remedies-quasi contract

Module-II

Indian Contract Act 1872- special contracts-indemnity and guarantee-bailment-pledge-agency

Module-III Sale of Goods Act 1930-sales-agreement to sell-subject matter-conditions & warranties-transfer of ownership-performance of contract –unpaid seller-rights-breach-consequences

Module-IV Negotiable Instruments Act 1881-defentions-features-cheques-bills of exchange, promissory notes -parties-

Module-V Negotiations-dishonor of negotiable instrument -discharge from liability

Note on course work: The course can be taught in the lecture method supplemented with field visits, assignment and seminars.

Reference

Mercantile laws : R.C.Chawla & K.C.Garg

Mercantile laws : M.C.Shukla, M.P.Gupta & B.M .Agarwal

Mercantile laws :Kuchhal M.C

Computer Applications in Business

Course: Complementary

No. of Credits – 4

No. of Contact hours-90

Aim of the course

To develop computer awareness and to enhance the managerial skills by the effective use of computer applications.

Objective of the course

On completion of this course, student should know

The significance of computer applications in various levels of management
To use various application soft wares in day to day business operations

Module 1

MS Office - MS Word - Word basics - menus - tool bars - file operation - formatting - editing headers and footers - working with tables - tools - mail merge.

Module 2

Power Point - Introduction - menus - tool bar - creating presentation - using design templates - blank presentation - inserting clip art - text - pictures - applying sounds and animations - slide transition - action setting - slide show.

Module 3

Database Concepts

Database -DBMS - objectives - of database - data models - database languages - DBA Database system structure - Types of databases

Module 4

MS-Access – introduction – menus – tool bars – operations

Module 5

Computer Networks – types of networks –LAN –MAN –WAN –Advantages of network –Network topology –Introduction to internet –Services offered –E-mail –FTP –WWW-Remote login –search engines –intranets & extranets .

Note on course work

This course should be taught in conventional lecture method. Students should be given sufficient lab sessions to master MS Office Packages.

Reference Books :

1 M S Office 2007 : Gini Courter & Annette Marquis

2 MS ACCES : BPB Publications

3 Database Concepts : Tata Mc Graw Hill Companies

4 Computer Networks : Crentice All India Pvt Ltd

5 MS Office : Dr. Shrivastava S.S

COMPANY ACCOUNTS

Course:CORE

No.of Credits – 4

No.of Contact hours – 108

Aim of the Course

To understand the meaning of company accounts and preparation of its final accounts, and to value goodwill and shares of a company and to get updated with the new trends in accounting and reporting.

Objectives of the Course

On completion of the course, student should be able:

To understand the procedures of raising share capital of a company
To prepare the various financial statements of a company
To Prepare the final accounts of Banking Companies
T understand the method to calculate the goodwill and value of shares
To understand the new trends in accounting and reporting.

Module I

Company Accounts

Issue of shares and Debentures--Forfeiture & reissue of shares--Redemption of shares and debentures.

Module II

Final Accounts of Companies

Preparation of P&L accounts, P&L appropriation accounts and Balance sheet

Module III

Valuation of Goodwill and Shares

Methods of valuation

Module IV

Accounts of Banking Companies

Preparation of P&L accounts, Balance sheet with schedules

Module V

New Trends in Accounting and Reporting (Theory only)

Human Resource Accounting--Economic Value Added –-Social Reporting

Note on the Course work: This course can be taught in the Lecture and problem solving method. Each lecture should be complemented by general discussion, group discussion, assignments and seminars, which may be done as a part of classroom activity as far as possible.

References:

Advanced Financial Accountancy : Jain S.P.,Narang

Advanced Accountancy : Maheswari S.N

Advanced Accounts : Shukla M.C.,Grewal T.S.,Gupta S.C.

Advanced Accountancy :Iyengar S.P.

Advanced Financial Accounting :Agarwal B.D.

BBM SEMESTER-lV

INFORMATICS FOR MANAGEMENT

Common Course:

No. of credit - 4

No. of contact hour -90

AIM OF THE COURSE

To make a student competent to handle and scientifically analyze the various aspects of his business while he commence a business.

COURSE OBJECTIVE:-

To have through knowledge in Excel.
To get adequate knowledge in Excel to use it in their Research Work.
To become Computer proficient.
To get enough knowledge in Computerized Accounting.
Should be able to scientifically analyze the Financial position of a firm.

MODULE - I : EXCEL BASICS ( Based on XP )

OBJECTIVES:-

On completion of this unit you will be able to,

Understand the basics of Excel.
To learn Formatting Techniques in Excel

Introduction – Components of Excel Window – Cell – Cell Address – Frame - Worksheet - Work Book – Formatting Techniques (Cell, Page, Printing).

MODULE – II : FORMULAS AND FUNCTIONS AND CHARTS IN EXCEL

OBJECTIVES:-

On completion of this unit you will be able to,

Create Formulae
Work with different Addressing Modes.
Work with different Functions.

Inserting a formula – Addressing Modes – Relative – Absolute – Mixed – Inter Sheet Referencing. Functions – Financial Functions (NPV, PMT) – Mathematical Functions (SUM, ROUND, FACTORIAL) – Statistical Functions (AVERAGE, COUNT, MEDIAN, MODE, STDDEV) – Logical Functions (IF, AND, FALSE, NOT, OR, TRUE). Macros – Goal Seek - Charts - Types of Charts – Preparing Charts.

MODULE – III : COMPUTERIZED ACCOUNTING - TALLY

OBJECTIVES :-

On completion of this unit you will be able to,

Understand the features of computerized accounting
Understand the basic and advanced features of Tally.

Introduction - Features of Computerized Accounting – Advantages of Computerized Accounting – Limitations of Computerized Accounting - Features of Tally – Need for Tally - Technological Advantages.

MODULE - IV : TALLY FUNDAMENTALS AND PROCESSING TRANSACTIONS

OBJECTIVES:-

On completion of this unit you will be able to

Identify the key components of Tally.
Create a Company
Define Various Fields
Determine the Valid Inputs
Understand F11 : Features
Understand F12 : Configure.
Create Ledgers
Record Transactions using Accounting Vouchers

Getting functional with Tally – Tally Start-up – Tally screen components – Mouse / Keyboard Conventions – The Tally clock – Switching between Screen Areas – Quitting Tally. Creation / Setting up of a Company in Tally – Creation of a Company. F11 : Features - F12 : Configure – Master Configuration – Voucher Configuration.

Processing Transactions in Tally – Ledgers and Groups – Accounting Vouchers – Contra Voucher – Payment Voucher – Receipt Voucher – Journal Voucher – Sales Invoice. Recording Transactions of Sample Data (Transactions for April –Trial Balance – Backup – Transactions for May – Transactions for June).

MODULE - V : GENERATING AND PRINTING OF ACCOUNTING REPORTS

OBJECTIVES:-

On completion of this unit you will be able to

Generate Accounting Records and Statement of Accounts.
Print Accounting Records and Statement of Accounts.

Introduction – Financial Reports in Tally – Balance Sheet – Profit and Loss Account – Account Books – Group Summary – Group Vouchers – List of Accounts.

NOTE:-

 Answers with Appropriate Screen Shots (windows) will decide higher grades.

DISTRIBUTION OF WORKING HOURS

 Out of 5 Hours, 3 Hours for Theory and 2 Hours for Practical.

 Practical hours required for Unit-I is 8 hours and for Theory 14 hours.

 Practical hours required for Unit-II is 16 hours and for Theory 30 hours.

 Theory hours required for Unit III is 5 hours.

 Practical hours required for Unit IV & V together is 12 hours and for Theory 3 hours.

COURSE WORK (PRACTICALS):-

MODULE – I

 Draw the Excel Screen and Identify its Components.

 Make a presentation based on the use of frame.

 Make a presentation based on Cell formatting.

 Prepare a sample SGPA Card and take a Printout.

 Make a presentation based on Page Formatting.

MODULE - II

 Give a problem to compare & differentiate various Addressing Modes.

 Give problems based on NPV and PMT (Financial Functions).

 Give problems based on SUM, ROUND and Factorial (Mathematical Functions).

 Give problems based on AVERAGE, COUNT, MEDIAN, MODE, STDDEV (Statistical Functions).

 Give problems based on Logical Functions. Prepare an Electricity Bill.

 Create a Macro to set all the margins of a page to 1 inch.

 Write the procedure for creating a Macro.

 Apply Goal seek to set the value of a cell by changing the value of other cells.

 Give data to prepare different charts.

 Draw and differentiate types of charts.

 Write the steps for creating a chart with appropriate screen shots.

MODULE - III

 Use OHP foils or LCD projector to take sessions.

 Make a note on computerized accounting.

MODULE – IV

 Identify the screen components by drawing diagram.

 Explain the procedure of creating a company with appropriate screens.

 Create a company

 Explain the procedure for voucher entry with appropriate screen.

MODULE – V

 Create Financial Reports in Tally.

 Give 5 sample Problems to prepare various Financial Reports.

REFERENCE BOOKS

Sl. NO	Title	Author	Publisher & Year
1	Learning MS-Office XP	Weixel	BPB 1^st Edition
2	Office XP Simply Visual	Sybex	BPB 1^st Edition
3	MS-Office XP 8 in 1	Habraken	Tech Media
4	Simply Tally 9.0	Ashok K. Nandhani	BPB 1^st Edition
5	Tally 9 Training Guide	Ashok K. Nandhani	BPB 1^st Edition
6	Computerized Accounting	Basheet	BPB 1^st Edition

Cost accounting

Common Course:

No. of credit - 4

No. of contact hours - 72

Aim of the course

To help the students to get an idea about the cost concepts, methods and techniques of cost Accounting.

Objective of the course

After completion of this course, students, should be able to;-

l Explain terms such as management accounting, cost accounting and financial accounting.

l Calculate the cost of material issues based on LIFO, FIFO Average cost method etc.

l Calculate the earnings of workers under different methods.

l Justify the pre - determined overhead rate should be preferred to actual overhead rate.

l Understand and evaluate contemporary terms like Activity Based costing, cost Drivers etc.

l Identify the items exclusively relevant either to cost accounts or financial accounts.

l Explain the difference between actual profit and profit as per standard relating the operating period.

l Construct break even, contribution and profit volume graphs.

Note on course work:-

This course should not be thought in the conventional lecture method alone. Every lecture should be complemented by an appropriate activity (for example, seminar, Assignment, Group discussion, visiting industries, etc( which may be done as part of classroom activity as for as possible.

Module I

Cost Accounting: Definitions, scope, Nature and objectives of cost Accounting, cost Ascertainment, cost Accounting and financial Accounting, cost Accounting and Management Accounting, Preparation of cost sheets.

Module II : Material cost and Labour cost:-

Material cost- Purchasing procedure, stores routine, stores control, E.O.Q., Maximum, Minimum and Re - ordering Level; Pricing of Material Issues. Labour cost classification of Labour cost, Labour Turnover.

Module III: Overheads:

Classification and analysis, Allocation and apportionment, Absorption under and over absorption, Activity based costing (ABC) meaning and definition only; Reconciliation of cost and financial Accounts.

Module IV : Standard costing

Definition of standard costing and standard cost, variance analysis (material and Labour variance only)

Module V : Marginal costing:

Concept of marginal cost, preparation of marginal cost statement, PLV ratio, Margin of safety, Break even analysis, cost volume profit analysis, preparation of Break even charts.

Reference Books

1. Cost Accounting - S.P. Jain and K.L Narang.

2. Advanced cost Accounting - Saxena and vashist .

3. Advanced cost Accounting - Nigam and sharma.

4. Advanced cost Accounting - S.N. Maheswari

5. Advanced cost Accounting - S.P. Iyengar.

CORPORATE LAWS

Course: Complementary

No. of credits- 4

No. of contact hours- 90

Aim of the course

To familiarize students with the general/ legal aspects relating to corporate.

Objectives of the course

On completion of this course, students should be able:

To understand the meaning of company and its features and kinds

To familiarize with company’s registration and incorporation

Module-I

Introduction –company-meaning-definition-features-kinds of companies-corporate veil

Module-II

Formation and management of a company-promoters-duties-responsibilities-rights-remuneration-managing directors-board of directors-removal-duties & liabilities.

Module-III

Registration and incorporation -memorandum of association-articles of association-alteration-registration-commencement of business – prospectus- shares & debentures-types-issue-redemption- -public deposits

Module-IV

Company meetings-meaning –kinds-resolution-minutes

Module-V

Winding up-modes-procedure-types-liquidator-powers & duties,-E-filing

Note on course work: The course can be taught in the lecture method supplemented with field visits, role plays, assignment and seminars

Reference

Company law & practice : Garg K.C

Company law & practice : Manjumdar A.K., Kapoor G.K.

Company law & Secretarial practice : Nolakha.R.L.

MICRO ECONOMICS FOR BUSINESS

Course: Complementary

No. of credits- 4

No. of contact hours- 90

Aim of the course

To familiarize with the economic trends, concepts, nature of Indian economy.

Objectives of the course

On completion of this course, students should be able:

To understand the meaning of business economics

To familiarize with Indian Economy
To familiarize with demand and supply concepts

Module-I

Economic trends in business-national income –Concepts-income trends in Indian economy-fundamental economic concepts of decision making-business cycles-nature-types-causes-contra cyclical policies-impact of economic trends in business

Module-II

Nature of Indian economy- India as an emerging economy-types of economy-centrally planned economies, market & mixed economies-salient features of industrial sector-micro & small industries-private, public, corporate sectors-Indian multinational companies-salient features of agricultural sectors-WTO & India- inward & outward foreign investments

Module-III

Demand –types& determinants –demand schedule-curve-reasons for the law of demand, assumptions, shift, elasticity, demand forecasting –methods-demand for new products

Module-IV

Supply-factors affecting-law-elasticity-demand-supply equilibrium

Module-V

Price & output determinations-under monopoly, duopoly, oligopoly-monopolistic & perfect competition

Note on course work: This course can be taught in the lecture method supplemented with assignments and seminars

Reference

Indian economy : Ruddar Datt

Principles of business decisions : Thomas .P.C

HUMAN RESOURCE MANAGEMENT

Course: core

No. of credits: 4

No. of contact hours: 108

Aim of the course

To familiarize with the growing importance of management of human resource in business and analyzing the trends in HR

Objectives of the course

On completion of this course, students should be able:

· To understand the basic concept

· To describe the emerging scenario

· To discuss the changing needs of HRM

· To understand the main features of HRD

· To elaborate dimensions of performance appraisal

Course outline

Module-l

Nature & scope of human resource management

Definition-meaning-objectives-functions-importance-organization of HR department-qualities & role of HR manager-personal policies.

Module-ll

Procurement of human resources

Human resource planning- definition-meaning-objectives-process-problems-guidelines for effective HR planning

Job analysis- definition-meaning-objectives-techniques-job description-specification

Job design -definition-meaning-objectives-methods

Recruitment & selection- definition-meaning-sources of recruitment-selection procedure

Placement & induction -meaning- definition-induction programme

Module-lll

Training & development

Training- definition-meaning-objectives-need- importance-types-techniques

Executive development- meaning-objectives-need-importance-methods

HRD- meaning-objectives- need-importance-principles

Compensation management

Meaning-components-scope- objectives-principles-basic elements-compensation practices

Wage & salary administration

Job evaluation-meaning-objectives- need-importance-process-methods-base and supplementary compensation-components-essentials of good wage structure-ESO plan-profit shearing-labor co-partnership-job grading-broad branding-wage survey

Performance appraisal

Definition-meaning-objectives-process-limitations-method-essentials-polential analysis-labor absenteeism-causes, measures to control-labor turnover-causes-effects-control

Module lV

Maintenance function

Labor welfare- definition-meaning-importance-types-officer-labor welfare work

Module V

Integration function

Work environment-elements-grievances-meaning-causes-procedure--morale-definition-meaning-importance-workers participation in management- meaning-objectives-importance-forms jobs-job satisfaction

Note on the course work: case studies should be introduced. Assignments should be on practical application of the terms introduced

Reference books

Personnel management : Edwin.B.Filippo

Personnel management :Mamoria C.B

Human resource management : Guptha C.B

BBM SEMESTER-V

FINANCIAL MANAGEMENT

Course:CORE

No. of credits-4

No. of contact hours- 90

Aim of the course

To introduce some concepts relating to financial management and to develop new skills in students in order to efficiently organize, manage and control financial activities and assessment of risk implications.

Objectives of the course

On completion of this course, students should be able:

To understand and explain the terms used in financial management
To identify the importance of financial planning
To assess different sources of raising finance
To familiarize with dividend policies
To appreciate the importance of working capital management

Module-I

Introduction to finance function-meaning –definition-scope-objectives-importance-finance function in business -financial planning –scope-objectives-principles –factors affecting-features of good financial plan

Module-II

Capital structure –factors affecting-theories-capitalization-theories-over and under capitalization-causes, effects and remedial measures-leverage –types-capital gearing

Module-III

Sources of finance -short term and long term-internal and external sources -shares –debentures-public deposits ploughing back of profits-venture capital-ADR,GDR etc..

Module-IV

Dividend policies-theories-determinants-kinds of dividends

Module-V

Working capital management –determinants -cash-receivables-inventory management

Note on course work: case studies should be introduced. Assignments should be on Practical applications of the terms introduced.

Reference

Financial management : Pandey I.M

Financial management: Text & problems : Khan M.Y; Jain .P.K

Financial management : Ravi.M.Kishore

MARKETING MANAGEMENT

Course:CORE

No. of credits- 4

No. of contact hours- 90

Aim of the course

To familiarize with the growing importance of marketing in business

Objectives of the course

On completion of this course, students should be able:

· To understand the basic concept

· To describe the emerging scenario

· To discuss the changing needs of marketing

· To understand the main features of promotion

· To elaborate dimensions of channels of distribution

Module-I

Nature & scope- functions-importance-concepts-traditional-modern-selling vs marketing-marketing mix- environment

Module-II

Nature & scope-importance of consumer behavior-market segmentation-concept-bases-consumerism

Module-III

Concept of product-types of goods-planning-development-packaging-role-functions-brand name –trade mark-after sales services-PLC concept-price –importance-factors effecting-discount-rebates

Module-IV

Distribution channels-concept-role-types-factors affecting –retailer-wholesaler-physical distribution-transportation-warehousing-inventory control-order pricing

Module-V

Methods of promotion-optimum promotion mix-advertising media-merits-limitations-effective advertisements-personal selling-selling as career-qualities of successful sales person-functions of salesman

Note on course work: case studies should be introduced. Assignments should be on Practical applications of the terms introduced

Reference

Marketing management : Philip kotler

Marketing :William M.Pride & O.C.Ferrell

ORGANISATIONAL BEHAVIOUR

Course:CORE

No. of credits- 4

No. of contact hours- 90

Aim of the course

To help students recognize the impact of individuals and groups on behaviour within organization so that they can identify factors that will improve organization effectives

Objectives of the course

On completion of this course, students should be able:

· To understand the importance of Organizational Behaviour in the context of the contemporary situation

· To recognize the interplay of structure, design and culture in Organizations

· To identify emerging trends in Organizations and the Need to change and develop

Module-I

Introduction- Meaning & definition- evolution of organizational behavior-nature-importance-elements-models of organizational behavior

Module-II

Micro perspective of organizational behavior – Perception process-impression management-personality-types-theories-attitude-learning process-factors affecting-reward systems

Module –III

Motivation –concept-need-theories-motivation & morale-tools-significance of leadership-styles & theories-skills –functions of communication –process-classification-barriers & ways for overcoming barriers

Module-IV

Occupational stress and Conflicts- Meaning-cause-effects-coping strategies, Conflicts-meaning-sources-types-stages-impact of power, authority & politics-conflict management Module-V

Organizational Change and Development

Reasons for change-Types- Resistance-Managing resistance to change- Organizational development- Nature-objectives- Organizational Developmental interventions.

Note on course work: This course can be taught in the Lecture mode, Role playing, and Simulation method. Each lecture should be complemented by general discussion, group discussion, assignments and seminars which may be done as a part of class room activity as far as possible.

Reference

Organizational Behavior : Fred Luthans

Organizational Behavior :Moorhead & Griffin

Organizational Behavior :Stephen P. Robbins

Organizational Behavior : Prasad L.M.

MANAGEMENT INFORMATION SYSTEMS

Course:CORE

No.of Credits – 4

No.of Contact hours – 90

Aim of the Course

To create an awareness of the role of information systems in business

Objectives of the Course

To get an introduction to management information system.
To know about the information systems concepts
To understand the various management information systems
To know about database management

Module I

Introduction to MIS

Definition – role of MIS – characteristics of MIS – Limitations of MIS

Structure of MIS – Operating elements – MIS Structure based on management activity

Module 2

Information system concepts

Concepts of information – Nature of information – Definition and Types of management information – data Vs information – Information for various levels of management Module 3

Value and cost of information

Types of information systems – Operations support system – Transaction Processing Systems – Process Control Systems – Managements Support Systems – Executive information system – Formal and Informal information system – Expert system

Module 4

Management Information Systems

Planning information system- Developing information system – System Analysis and design – Implementing Information System acquisition – Managing and Controlling information system resources – Information resources management

Module 5

Database Management

Database concepts – models DBMS and types pf databases- designs – data security and privacy

Note on the Course work:

The course should have lectures on the basis supplemented by assignment and seminars

References:

1 Management Information Systems W.S Jawadekar

2 Management Information Systems D.P Goel

MODERN BANKING PRACTICES

Course: OPEN

No. of credits- 4

No. of contact hours- 90

Aim of the course

To familiarize with modern banking practices and new trends in banking

Objectives of the course

On completion of this course, students should be able:

To understand the banker customer relationship
To familiarize various deposits
To know the modern developments in Banking Sector
To understand various financial markets

Module-I

Banker and customer-Banker-Customer-Relationship between banker and customer-general and special relationship. Special types of customers – Minors – Insolvents – Lunatics – Married women – Pardanashan woman – illiterate person – Joint accounts – Partnership firm – joint stock companies – Trustees – Clubs and Charitable Societies

Module-II

Types of accounts – Fixed – Savings – Current –– Recurring – Senior Citizens – No frill Account- Student accounts – NRE- -CASA product-Overdraft – Cash Credit-loans-

Module-III

Negotiable Instruments – Cheque – bill of exchange – promissory note – crossing – types-endorsement – types- collecting banker – paying banker

Module-IV

Modern development in Banks – Prudential Accounting Standards – Basel II Norms – CRR – SLR – Repo – Reverse Repo – Banking Ombudsman scheme – Management of NPA’s – Classification of Bank assets – Income Recognition – Financial inclusion – KYC Norms – Anti Money Laundering Act – Reverse Mortgage – Core Banking – Real Time Gross Settlement – National Electronic Fund Transfer – Cheque Truncation – ATM – Debit cards – Credit cards

Module-V

Financial Supermarkets – Bank Assurance – Treasury Products – Spot – Forward –Swap –Money market products – Call money – Notice money – Term Money – Commercial Papers – Certificate of deposit

Note on course work: The course can be taught in the lecture method supplemented with field visits, assignment and seminars.

Reference :

Banking theory and practice : Shekhar K.C

Banking Law and practice : Varshney P.N

Banking Theory, Law and practice : Gordon E. Natarajan K.

BBM SEMESTER-Vl

PRODUCTION MANAGEMENT

Course: CORE

No.of Credits – 2

No.of Contact hours - 54

Aim of the Course:

To create an awareness of the production concepts in business

Objective of the Course

To get an introduction of production management
To know about production planning and control
To familiarize with materials management
To know about work measurement and control

Module 1

Introduction to Production Management

Scope- Problems faced by production managers – Types of Production systems

Module 2

Production Planning and Control

Functions of Production Planning and Control- Characteristics – Steps involved – Objectives of Production Planning - Importance – Pre- requisites of Production Planning and Control- Production Control – Objectives and Advantages

Module 3

Materials Management

Scope-Importance – Methods of purchasing – Inventory Control – objectives- functions and importance

Module 4

Work improvement and Work Measurement

Motion study – work place layout – plant layout – types of lay out – factors influencing plant layout- fundamentals of time study- Quality control – importance and objectives

Module 5

Product Planning

Meaning and role –objectives –product innovation –development of new products –test marketing –product line planning - new product strategies

Note on Course Work:

Lecture method with assignments and seminars

Reference:

1 Production Management : Aswathappa K

2 Essentials of Production Management : Aswathappa K

3 Production Management : Sontakki C. N

4 Production and Operations Management : Chunawalla & Patel

5 Production and Operations Management : Goel B.S, Chary S.N

INDUSTRIAL RELATIONS

Course:CORE

No.of Credits – 2

No.of Contact hours - 36

Aim of the Course:

To familiarize with the concepts of industrial relations in business

Objective of the Course

To know about the importance of Industrial Relations in the global perspective
To be aware of the role of employer’s organization
To know about collective bargaining
To familiarize with the workers participation in management
To know about workers welfare and education

Module 1

Introduction to Industrial Relations

Definition- Meaning- Objectives – Importance of Industrial Relations through Indian and global perspective

Module 2

Workers Organisation and Employers Organisation

Registration – Functions – role

Module 3

Collective Bargaining – Definition – importance to employers, employees and management

Module 4

Workers Participation in Management

Module 5

Workers Welfare and Education

Note on Course Work:

Lecture method with assignments and seminars

Reference:

Industrial Relations, Trade Unions and labour Organisation: P.R.N.Sinha& Indu Bala Sinha & Priyadarshini Shekar

Industrial Relations: C.B.Mammoria

MANAGEMENT ACCOUNTING

Course:CORE

No.of Credits – 4

No.of Contact hours – 72

Aim of the Course

To get knowledge about management accounting its features and importance

Objectives of the Course

On completion of the course, student should be able:

To understand the role of management accounting

To familiarize with the ratio analysis
To prepare the cash flow and fund flow statements
To know the details cost control techniques
To help in the preparation of the budgets

Module I

Introduction

Management process – role of management accounting – introduction to cost and management accounting at an advanced level

Module II

Preparation of Fund Flow and Cash Flow Statements

Statement of changes in working capital – cash flow statement – Accounting Standards 3 (revised)

Module III

Ratio Analysis

Meaning and significance – classification of ratio – capital structure, liquidity, turnover and profitability ratios - Limitations

Module IV

Important control accounts in cost ledger, standard costing, marginal costing, BEP-problems only

Module V

Budget and Budgetary Control,

Fixed, Flexible ZBB and performance budgeting

Cost Control and Cost Reduction

Meaning – importance – steps – tools

Note on the Course work: This course can be taught in the Lecture, problem solving and method. Each lecture should be complemented by general discussion, group discussion, assignments and seminars .

References:

Management Accounting: Principles & Practices : Sharma R.K., Shashi K.Gupta

Management Accounting : Maheswari S.N.

Management Accounting : Manmohan & Goyal

Management Accounting : Jain S.P.,Narang K.L.

Choice Based Course

Project Work

CHOICE BASED COURSES (Any Two)

E-COMMERCE

Course:Choice Based

No. of credits- 4

No. of contact hours- 90

Aim of the course

To familiarize students with e-commerce concepts in business.

Objectives of the course

On completion of this course, students should be able:

To familiarize with the mechanism of conducting business transaction through the electronic media

Module-I Overview of Electronic Commerce

Introduction to e-commerce- concepts, features and functions – operations of e-commerce - Infrastructure for e-commerce - application of e-commerce in Direct Marketing and Selling, Value Chain Integration, Supply Chain Management, Corporate Purchasing, Financial Information Services

Module-II E- Commerce Models and Strategies

Types of e-commerce: B2B, B2C, C2C – Business Models for E-commerce – Brokerage Model – Aggregator Model – Info – mediary model – Community Model, Value Chain Model -, Manufacturer Model – Advertising model , Subscription Model – Electronic Data Interchange – Mobile Commerce and Web Commerce – Introduction to ERP

Module-III Electronic Payment Systems

Overview of Electronic Payment Systems – Cyber cash (Customer to Merchant Payment, peer to Peer Payments, Security) – Smart Card (Card Types, Closed or Open Security, Privacy, Card Costs, Non Card Costs), Electronic Banking, Electronic Fund Transfers

Module-IV E-Commerce Security

Introduction to security – Password – Viruses – Firewalls – Encryption (PGP, SHTTP, SSL) digital signature – digital certificate – other security measure

Module-V Setting up of E-Commerce Business

Web Development – promotion of the web sites – trust building – loyalty building – marketing and branding – online transactions – management and control – product delivery - settlement

Note on course work: The course can be taught in the lecture method supplemented with field visits, lab, assignment and seminars

Reference

Doing Business on the Internet E-COMMERCE : S.Jaiswal Galgotia Publication

E-Commerce ,An Indian Perspective : P.T.Joseph,S.J.PHI

E-Commerce, the cutting edge of Business : Kamlesh K Bajaj and Debjani Nag, TMH

INCOME TAX : THEORY,LAW AND PRACTICE

Course: Choice Based

No.of Credits – 4

No.of Contact hours – 90

Aim of the Course

To be aware of the prevalent tax laws in the country.

Objectives of the Course

On completion of the course, student should be able:

To develop a skill to compute income from salaries
To develop a skill to compute income from house property
To develop a skill to compute income from business and profession

Module I

Income from salaries

Introduction to Income Tax Act, 1961- definitions-residential status-scope of total income-exempted income-salary-allowance-profit-in-lieu-of salary-perquisites-valuation-classification-computation-deductions

Module II

Income from House property

Definition-exempted incomes- computation-deductions

Module III

Income from Business and Profession

Definition-computation-deduction

Module IV

Capital Gains and Income from other sources

Capital asset-transfer- types-computation-exemptions- chargeable incomes-interest on securities-bond washing transactions-computation-deductions

Module V

Computation of Total Income

Clubbing and aggregation of incomes-setoff and carry forward losses-deductions from gross total income-fringe benefits-TDS

Note on the Course work: This course can be taught in the Lecture, problem solving and method. Each lecture should be complemented by assignments and seminars, which may be done as a part of classroom activity as far as possible.

References:

Income Tax Law Practice : Mehrotra H.C & Goyal S.P

Income Tax Law Practice : Bhagavati Prasad

Income Tax Law Practice : Gaur V.P.& Narang D.B

Direct Taxes: Law and Practice : Vinod K.Singania

RETAIL MANAGEMENT

Course:Choice based course –

No. of credits-4

No. of contact hours-90

Aim of the course

To make awareness among the students regarding retail marketing, the principles, process and problems

Objectives of the course

On completion of this course, students should be able:

To understand the retailing process
To make awareness about the possible opportunities of Retail Marketing

Course outline

Module-I

Introduction - Definition- functions of retailer- proximity to consumer- consumerism- global retail market- issues and challenges- retail as a career- evolution of retail business in India- different segments

Module-II

Theories of Retail Development and Business Models - Theories of retail development- concept of life cycle in retail- business models in retail- non-store retailing- internationalization of retail- reason for failure in international retail

Module-III

Retailing Strategy and Planning -Factors affecting the retail shopper- market research- strategy- growth strategy- ethics in retailing- store selection- types of locations- steps- retail franchising- types- advantages

Module-IV

Merchandize Management -Meaning- factors affecting buying function- merchandize planning- merchandize sourcing- retail pricing- evaluating merchandize performance

Module-V

Creating, Managing and Sustaining Value in Retailing -Significance of human resource in retail- store operations and profitability- key components of retail operations- store design and visual merchandizing- servicing the retail customer- retail marketing and branding- retail management information system- supply chain management

Note on course work: Case studies should be introduced. Assignments should be on practical applications of the terms introduced

Reference books

Retailing Management Swapna Prathan

Retail Marketing Management David Gilbert

Integrated Retail Management James Ogden, Denise Ogden

STRATEGIC MANAGEMENT

Course:Choice based

No. of credits- 4

No. of contact hours- 90

Aim of the course

To make awareness among the students regarding the decisions in the formulation and implementation of strategies

Objectives of the course

On completion of this course, students should be able:

To understand different strategies followed by different organizations
To have an idea regarding the role of strategies in the success of business
To enable them to follow different strategies in the practical field

Course outline

Module-I

Introduction to Strategic Management -Evolution- concept- policy- strategy – tactics- schools of strategic formation- process- participants

Module-II

Strategic intent and Strategy Formulation -Strategic intent- mission- vision- goals- relevance- strategic formulation- corporate governance, business environment, SWOT Analysis- Choice of strategy

Module-III

Strategy Implementation - Approaches- strategy and structure- steps- structural implementation- behavioral implementation- functional implementation

Module-IV

Strategic Control - Meaning- operational control- types- preventive control- essential of evaluation and control system- control process- control techniques

Module-V

Strategic Issues in Specific Areas -Strategic issues in global business- e-commerce- managing technology and innovation- organizational adaptation and change- issues in small business, family business, non-profit organization

Note on course work: Case studies should be introduced. Assignments should be on practical applications of the terms introduced

Reference books

1 Strategic Management : LM Prasad

2 Strategic Management : B Hiriyappa

3 Business Policy and Strategic Management : Francis Cherunilam

4 Strategic Management-Text and Cases : VSP Rao and V Harikrishna

5 Strategic Management- Theory and Practice : Dhruba Duttachowdhury

INVESTMENT MANAGEMENT

Course: Choice Based

No. of credits- 4

No. of contact hours- 90

Aim of the course

To familiarize with the various investment avenues

Objectives of the course

On completion of this course, students should be able:

· To understand the basic concept

· To understand the various investment opportunities

· To understand the various tax saving ideas

· To design an investment portfolio

Module-I

Nature & scope of investment management- financial and economic – meaning of investment –importance of investment-factors favorable for investment – investment media – features of investment program

Module-II

Financial Institution and markets in India and development – structure of financial markets – Money market – Capital market – Primary Market – Marketing of securities

Module-III

Stock Markets in India – Regulatory Framework – Role and functions – procedure for trading in securities – kinds of brokers - OTC

Module-IV

Alternate forms of investment – Government securities – Types – Life Insurance – Kinds of policies – Procedure for taking of policies – Investment in Units – different schemes – objectives of investment units – tax benefits – provident funds – national saving schemes – post office saving – investment in land – gold – silver- diamond – stamps – antiques – banks

Module-V

Investment companies – development – types of investment- mutual fund - advantages

Note on course work: lectures with assignments, field visits and seminars, assignments

Reference

Investment management : John Bowyer

Investment Management : VK Bhalla

CUSTOMER RELATIONSHIP MANAGEMENT

Course: Choice based

No. of credits- 4

No. of contact hours- 90

Aim of the course

To get an outlook on Customer relations and its importance

Objectives of the course

On completion of this course, students should be able:

· To understand the basic concept of CRM

· To understand the strategies for building relationship

· To focus on Customer Interaction Management

· To get an insight into e- CRM

· To choose the right way to implement CRM

Module-I

Focus on Customer Relationship – introduction –significance – strategies for building relationships

Module-II

Building CRM – Requisites for customer acquisition – attention on the adoption process- Customer Interaction and Management

Module-III

An Insight into CRM AND E- CRM – Evolution – Difference – CRM Application – CRM Channels of customer interaction

Module-IV

CRM Process – Objectives – Four elements of CRM Process – CRM Process for marketing organization

Module-V

CRM Implementation - steps – requirements – choosing the right CRM solution – framework for success of CRM

Note on course work: lectures with case studies, discussions assignments and seminars

Reference

Customer Relationship Management - H Peeru Mohammed , A Sagadevan, Vikas Publishing House Pvt Ltd,New Delhi 2006 Edition