UNIT-1 Introduction to business research methods
• Meaning and objectives of the research
• Types of research– a)Pure, Basic and Fundamental b) Applied,
c)Empirical d) Scientific & Social e)Historical f) Exploratory g) Descriptive h)Causal
• Concepts in Research: Variables, Qualitative and Quantitative Research
• Stages in the research process.
• Characteristics of Good Research
• Hypothesis-Meaning, Nature, Significance, Types of Hypothesis, Sources.
• Research design– Meaning, Definition, Need and Importance, Steps in research design, Essentials of a good research design, Areas / Scope of research design and Types-Descriptive, Exploratory and causal.
• Sampling–
a) meaning of sample and sampling,
b) methods of sampling-i)Non Probability Sampling–
Convenient, Judgment, Quota, Snow ball
ii) Probability– Simple Random, Stratified, Cluster, Multi Stage.

UNIT-2 Data collection and Processing
• Types of data and sources-Primary and Secondary data sources
• Methods of collection of primary data
a) Observation- i)structured and unstructured, ii) disguised and undisguised, iii)mechanical observations (use of gadgets)
b) Experimental i)Field ii) Laboratory
c) Interview – i) Personal Interview ii)focused group, iii) in-depth interviews -Method,
d) Survey– Telephonic survey, Mail, E-mail, Internet survey, Social media, and Media listening.
e) Survey instrument– i) Questionnaire designing.
f) Types of questions– i) structured/ close-ended and ii) unstructured/ open ended, iii) Dicotomous, iv) Multiple Choice Questions.
f) Scaling techniques-i) Likert scale, ii) Semantic Differential scale

UNIT-3 Data analysis and Interpretation
• Processing of data– i) Editing- field and office editing, ii)coding– meaning and essentials, iii) tabulation – note
• Analysis of data-Meaning, Purpose, types.
• Interpretation of data-Essentials, importance and Significance of processing data
• Multivariate analysis– concept only
• Testing of hypothesis– concept and problems– i)chi square test, ii) Zandt-test (for large and small sample)

UNIT-4 Advanced techniques in Report Writing
• Report writing – i) Meaning, importance, functions of reports, essential of a good report, the content of the report, steps in writing a report, types of reports, Footnotes and Bibliography
• Ethics and research
• Objectivity, Confidentiality and anonymity in Research
• Plagiarism

Unit - 1 Corporate Restructuring – Introduction and Concepts ( Only Theory)
• Corporate Restructuring - Historical Background, Meaning of Corporate
Restructuring, Corporate Restructuring as a Business Strategy, Need and Scope
of Corporate Restructuring.
• Planning, Formulation and Execution of Various Restructuring Strategies,
Important Aspects to be considered while Planning or Implementing Corporate
Restructuring Strategies.
• Forms of Restructuring - Merger, Demerger, Reverse merger , Disinvestment ,
Takeover/acquisition, Joint Venture (JV), Strategic Alliance, Franchising and
Slump sale
Unit - 2 Accounting of Internal Reconstruction ( Practical and theory)
• Need for reconstruction and Company Law provisions, Distinction between
internal and external reconstructions
• Methods including alteration of share capital, variation of share-holder rights,
sub division, consolidation, surrender and reissue/cancellation, reduction of
share capital, with relevant legal provisions and accounting treatments for
same.
Unit - 3 Accounting of External Reconstruction (Amalgamation/ Mergers/ Takeovers
and Absorption)( Practical and theory)
• In the nature of merger and purchase with corresponding accounting
treatments of pooling of interests and purchase methods respectively
• Computation and meaning of purchase consideration and Problems based on
purchase method of accounting only.

Unit - 4 Impact of Reorganization on the Company - An Introduction ( Only Theory)
• Change in the Internal Aspects on Reorganization – Change of Name and
Logo, Revised Organization Chart, Communication, Employee Compensation,
Benefits and Welfare Activities, Aligning Company Policies, Aligning
Accounting and Internal Database Management Systems, Re-Visiting Internal
Processes and Re-Allocation of People
• Change in External Aspects on Reorganization - Engagement with Statutory
Authorities, Revised ISO Certification and Similar Other Certifications,
Revisiting past Government approvals, decisions and other contracts.
• Impact of Reorganization - Gain or Loss to Stakeholders, Implementation of
Objectives, Integration of Businesses and Operations, Post Merger Success
and Valuation and Impact on Human and Cultural Aspects.

UNIT - 1 Production Management
Production Management
• Objectives, Components–Manufacturing systems: Intermittent and
Continuous Production Systems.
• Product Development, Classification and Product Design.
• Plant location &Plant layout– Objectives, Principles of good product
layout, types of layout.
• Importance of purchase management.
UNIT - 2 Materials Management
• Materials Management:
Concept, Objectives and importance of materials management
Various types of Material Handling Systems.
• Inventory Management:
Importance–Inventory Control Techniques ABC, VED, FSN, GOLF,
XYZ, SOS, HML.
EOQ: Assumptions limitations &advantages of Economic Order Quantity,
Simple numerical on EOQ , Lead Time, Reorder Level, Safety Stock.

UNIT - 3 Basics Of Productivity &TQM
• Basics Of Productivity &TQM:
Concepts of Productivity, modes of calculating productivity. Importance
Of Quality Management, factors affecting quality; TQM– concept and
importance, Cost of Quality, Philosophies and Approaches To Quality:
Edward Deming, J. Juran , Kaizen , P. Crosby’s philosophy.
• Product & Service Quality Dimensions, SERVQUAL
Characteristics of Quality, Quality Assurance, Quality Circle : Objectives
Of Quality Circles, Ishikawa Fish Bone, Applications in Organizations. Simple
numerical on productivity

UNIT - 4 Quality Improvement Strategies &Certifications
• Quality Improvement Strategies &Certifications:
Lean Thinking, Kepner Tregor Methodology of problem solving, Sigma
features, Enablers, Goals, DMAIC/DMADV.
TAGUCHI’S QUALITYENGINEERING,ISO 9000,ISO 1400, QS9000. Malcolm
Baldrige National Quality Award(MBNQA), Deming’s Application Prize.

Unit - 1 Introduction to Auditing
• Basics – Financial Statements, Users of Information, Definition of Auditing,
Objectives of Auditing – Primary and Secondary, Expression of opinion,
Detection of Frauds and Errors, Inherent limitations of Audit. Difference
between Accounting and Auditing, Investigation and Auditing.
• Errors & Frauds – Definitions, Reasons and Circumstances, Types of Error –
Commission, Omission, Compensating error. Types of frauds, Risk of fraud and
Error in Audit, Auditors Duties and Responsibilities in case of fraud
• Principles of Audit – Integrity, Objectivity, Independence, Skills, Competence,
Work performed by others, Documentation, Planning, Audi Evidence,
Accounting System and Internal Control, Audit Conclusions and Reporting
• Types of Audit – Meaning, Advantages, Disadvantages of Balance sheet Audit,
Interim Audit, Continuous Audit, Concurrent Audit and Annual Audit

Unit - 2 Audit Planning, Procedures and Documentation
• Audit Planning – Meaning, Objectives, Factors to be considered, Sources of
obtaining information, Discussion with Client, Overall Audit Approach.
• Audit Program – Meaning, Factors, Advantages and Disadvantages,
Overcoming Disadvantages, Methods of Work , Instruction before
commencing Work, Overall Audit Approach
• Audit Working Papers - Meaning, importance, Factors determining Form and
Contents, Main Functions / Importance, Features, Contents of Permanent
Audit File, Temporary Audit File, Ownership, Custody, Access of Other Parties
to Audit Working Papers, Auditors Lien on Working Papers, Auditors Lien on
Client's Books
• Audit Notebook – Meaning, structure, Contents, General Information, Current
Information, Importance

Unit - 3 Auditing Techniques and Internal Audit Introduction
• Test Check - Test Checking Vs Routing Checking, test Check meaning, features,
factors to be considered, when Test Checks can be used, advantages
disadvantages precautions.
• Audit Sampling - Audit Sampling, meaning, purpose, factors in determining
sample size -Sampling Risk, Tolerable Error and expected error, methods of
selecting Sample Items Evaluation of Sample Results auditors Liability in
conducting audit based on Sample
• Internal Control - Meaning and purpose, review of internal control,
advantages, auditors duties, review of internal control, Inherent Limitations of
Internal control, internal control samples for sales and debtors, purchases and
creditors, wages and salaries. Internal Checks Vs Internal Control, Internal
Checks Vs Test Checks
• Internal Audit - Meaning, basic principles of establishing Internal audit,
objectives, evaluation of internal Audit by statutory auditor, usefulness of
Internal Audit, Internal Audit Vs External Audit,, Internal Checks Vs Internal
Audit
Unit - 4 Auditing Techniques: Vouching &Verification
• Audit of Income - Cash Sales, Sales on Approval, Consignment Sales, Sales
Returns Recovery of Bad Debts written off, Rental Receipts, Interest and
Dividends Received Royalties Received
• Audit of Expenditure - Purchases, Purchase Returns, Salaries and Wages,
Rent, Insurance Premium, Telephone expense Postage and Courier, Petty Cash
Expenses, Travelling Commission Advertisement, Interest Expense
• Audit of Assets Book Debts / Debtors, Stocks -Auditors General Duties;
Patterns, Dies and Loose Tools, Spare Parts, Empties and Containers Quoted
Investments and Unquoted Investment Trade Marks / Copyrights Patents
Know-How Plant and Machinery Land and Buildings Furniture and Fixtures
• Audit of Liabilities - Outstanding Expenses, Bills Payable Secured loans
Unsecured Loans, Contingent Liabilities