Management Accounting
Unit - 1 Introduction
Objectives nature, function, difference
between Management Accounting and Financial Management. Role of Management
Accountant. Managerial Reporting, Responsibility Accounting.
Unit - 2 Budgeting and budgetary control
Preparation of different budgets, variance
Analysis with budgeted figures. Standard Costing & variance Analysis Material,
Labour, Overhead.
Unit - 3 Accounting for managerial decisions
Fixation of selling price, Exploring
new market, Make or Buy, Product- Mix, sales- Mix, operate or shut down, etc
Absorption costing, Marginal Costing and Standard Costing.
Unit - 4 Analysis and interpretation of Financial Statements
Ratio Analysis, Fund
Flow Analysis, Cash Flow Analysis comparative and common size Statements.
Organizational Behaviour
Unit - 1 Introduction
Meaning and Concepts of Organization Behaviour, Role of Manager in organization
Direct and Indirect Environmental forces impact of various field of OB.
Unit - 2 Motivation
Theories of Motivation, The Content Theories of work
Motivation Perception – components, factors influencing perception process.
Learning and Behaviours Reinforcement Case study, Case Study.
Unit - 3 Group Behaviour
Reasons far Group Formation, Types of Groups, Factors
Contributing to Group Cohesiveness Group Decision making, Communication
process making barriers Leadership in organization, Case Study.
Unit - 4 Organizational conflict
Differentiation of Groups, Nature of Conflict in organization Changing view conflict,
Types of conflict and situation causes of conflict, Organization culture, organization
change and development. Case Study.
Company laws and Secretarial Practices
Unit - 1 Introduction
Concept of lifting of corporate veil. Types of companies, association not
for profit, illegal association. Formation of company – Promoters, their legal position,
pre-incorporation contract and provisional contracts. Documents – Memorandum of
Association, Articles of Association, Doctrine of ultra vires, Constructive Notice and
Indoor Management, Prospectus and its types, Book Building.
Unit - 2 Share Capital & Secretarial duties
Issue, allotment and forfeiture of share, demat of
share, transmission of shares. Members and shareholder – their rights and duties.
Convening and conduct of shareholders meetings; types & procedures.
Dematerialization of shares. Depositories act 1996.
Unit - 3 Management in company
Directors, their dis-qualifications, appointment, legal position, powers
and duties. Disclosures of interest, removal of directors, board. Company secretory;
appointment, rights, duties and liabilities. Meaning& Essentials of a valid meeting,
Notice, Agenda, Proxy, Motion, Resolution, Minutes and Reports.
Unit - 4 Winding up
Concept and modes of winding up, Emerging issues in company law:
Producer Company – concept and formation, Specimen of certificates of
incorporation, certificate of commencement of business, share certificates and share
warrants.
Operations Research
Unit - 1 Operations research
Origins and development of Operations Research, Nature of
Operations research, Definitions of operations research, Features (characteristics) of
operations research. Phases of operations research. Models and modelling in
operations research, classifications of O.R. models: Methods for solving O.R. models:
Methodology of operations research, Operations research techniques. Scope of
operations research in commercial applications.
Unit - 2 Linear programming problem
Formulation and Graphical method. Basic terminology
requirements, Applications area of Linear Programming, formulation of Linear
Programming models, General mathematical formulation of Linear Programming
Problems equality sign; Definitions Graphical solution method search approach: The
simplex method: Introduction standard form of linear programming problem
c1evelopmellt of simplex method. Simplex method (Maximization case), Simplex
method (minimization case). Economic interpretation of the optimum simplex
solution.
Unit - 3 Transportation models introduction
Mathematical statement of the transportation
problem, Methods for finding initial solution, North-West Corner method; least cost
method: Vogel's approximation method. Optimality test, stepping stone method:
Modified distribution (MODI) method. Profit maximization in transportation problem
Assignment problem: Introduction and mathematical models for assignment
Hungarian method for assignment problem. Special cases in assignment problems:
Maximization Case III assignment problem, multiple optimal solutions.
Unit - 4 Decision theory
Introduction, Decisions situations, Types of decisions- making
environment, Decision making certainty, Risk and uncertainty, Decision- tree
analysis. Game theory introduction, definitions, Two -person zero sum game payoff
matrix, Pure strategies: Games with saddle points, The rule of dominance. Mixed
strategies: Games without saddle point.
Income tax Laws and Accounts
Unit - 1 Basic Concepts
Income, agricultural income, casual income, assessment year
previous year, gross total income, total income person. Tax evasion, avoidance and
tax planning. Basic of Charge; Scope of total income, residence and tax liability,
income which does not form part of total income. Deduction from Gross total income.
Unit - 2 Head of the Income
Salaries; Income from house property; Profit and gains
to business or profession. Capital gains; Income from other sources.
Unit - 3 Computations of total income
Computations of total income of an individual, H.UF and firm.
Unit - 4 Deemed income
Aggregation of Income, Set-off and carry forward of
losses; Tax Authorities; Assessment procedures.
International Business
Unit - 1 An Overview of International Business
Introduction, Definition of
International Business, difference between international and domestic business,
Advantages and Disadvantages of International Business, Approaches to International
Business, Changing Environment of International Business.
Unit - 2 Investment Theories
Mercantilism; Complimentary trade theories – stopler
– Samuelson theorem, International Product life Cycles, International Business
Strategies, International Human Resource Management.
Unit - 3 International Institutions
IMF, Role of IMF, IBRD, Features of IBRD,
WTO, Role and Advantages of WTO India’s patent policy and trips. Regional
Economic Integration.
Unit - 4 Foreign Exchange Determination Systems
Basic Concepts Relating to
Foreign Exchange, Various types of Exchange Rate Regimes – Floating Rate
Regimes, Managed Fixed Rate Regime, Purchasing Power Parity Theory, Factors
Affecting Exchange Rates, Brief History of Indian Rupees Exchange Rates.
International Business Negotiations, Future Trends in International Business.