Course: Accounting for Managers 1 2 3 · 2019-12-26 · School of Commerce and Management Studies M.B.A Semester I Course: Accounting for Managers Course Objectives 1 To understand

School of Commerce and Management Studies

M.B.A

Semester I

Course: Accounting for Managers

Course Objectives

1 To understand the basic concepts and processes used to determine product costs.

2 To be able to interpret cost accounting statements.

3 To be able to analyze and evaluate information for cost ascertainment, planning, control and

decision making.

4 To understand various controlling techniques of Marginal costing.

5 To understand and implement budgeting in costing of a product.

Course Content

Unit

No.

Module

No. Content Hours

1.

Basic Concepts: Forms of Business Organization. Meaning , Nature

Importance of Management Accounting in Business Organization,

Basic concepts and terms used in accounting, Capital & Revenue

Expenditure, Capital & Revenue Receipts, Users of Accounting

Information. Accounting Concepts and Conventions, Depreciation,

Fundamental Accounting Equation, Journal, Ledger and Trial Balance.

12

2

Financial Statements: Meaning of Financial Statements, Importance

and Objectives of Financial Statements. Presentation of financial

statements: Balance sheet, Preparation of final accounts: Income

statements, Financial statement analysis and Bank reconciliation

Statements. Introduction to Accounting Standards. , Methods and

Tools of Analysis and Interpretation.

Ratio analysis - Meaning of accounting ratio, Advantages and

Objectives of Ratio analysis, Limitations and Types of

ratio,Computation and Interpretations of ratios, Trend analysis,

Comparative statement, Common size Statement.

12

3

Cost Accounting: Basic Concepts of Cost Accounting, Objectives,

Importance and Advantages of Cost Accounting, Cost Centre, Cost

Unit, Elements of Cost, Classification and Analysis of Costs, Relevant

and Irrelevant Costs, Differential Costs, Sunk Cost, Opportunity Cost,

Preparation of Cost Sheet, Analysis of Cost Sheet

12

4

Short Term Business Decision Techniques– Marginal Costing:

Meaning, Principles, Advantages and Limitations, Contribution, P/V

Ratio, Break-Even Point (BEP), Cost Volume Profit (CVP) Analysis,

Short Term Business Decisions–Product Mix Decisions, Make or Buy

(Outsourcing) Decisions, Accept or Reject Special Order Decisions,

Shutting Down Decisions.

Exercising Control – Budgetary Control Budgetary Control:

Meaning of Budget and Budgeting, Importance, Advantages and

Disadvantages, Functional Budgets–Raw Material Purchase &

Procurement Budget, Cash Budget and Flexible Budget

Long Term Business Decision Techniques: Capital Budgeting

16

5

Standard Costing: Meaning, Importance, Advantages and

Disadvantages, Cost Variance Analysis. Material Variances– Material

Cost Variance, Material Rate Variance, Material Usage Variance,

8

Material Mix Variance and Material Yield Variance. Labour Variances

–Labour Cost Variance, Labour Rate Variance, Labour Efficiency

Variance, Labour Mix Variance, Labour Idle Time Variance and

Labour Yield Variance.

Total No. of Hrs 60

****Note: - Numerical Problems may be asked on the following –

1. Final Accounts, Financial Statement Analysis

2. Preparation of Cost Sheet and Analysis of Cost Sheet

3. Marginal Costing

4. Capital Budgeting

5. Raw Material Purchase & Procurement Budget, Cash Budget, Flexible Budget

6. Material Variances and Labour Variances

Course Outcome

Students should able to

CO1 Describe the basic concepts related to Accounting, Financial Statements, Cost

Accounting, Marginal Costing, Budgetary Control and Standard Costing.

CO2 Explain in detail, all the theoretical concepts taught through the syllabus

CO3 Perform all the necessary calculations through the relevant numerical problems.

CO4 Analyse the situation and decide the key financial as well as non-financial elements

involved in the situation.

CO5 Evaluate the financial impact of the decision

Recommended Resources

Text Books 1. Management Accounting, Khan and Jain, Tata McGraw Hill

2. Fundamentals of Management Accounting, H. V.Jhamb

3. Managerial Accounting, Dr. Mahesh Abale and Dr.ShriprakashSoni

4. Management Accounting, Dr. Mahesh Kulkar

Reference Books 1. Financial Accounting: A managerial perspective, Varadraj.B.Bapat and

Mehul Raithatha, ISBN : 9781259004889,Mc Graw Hill (India) Pvt Ltd.

2. Financial Cost and Management Accounting, P.Periasamy

3. Financial Accounting for Management, ShankarnarayananRamanath,

Cengage Learning

4. Accounting For Management, S. N. Maheshwari

5. Management Accounting, MadhuVij


M.B.A

Semester I

Course: Organizational Behaviour and Principles of Management

Course Objectives

1 To make students understand the basic concepts of OB and Principles of Management.

2 The course aims at providing fundamental knowledge and exposure to theories and practices

in the field of OB and Management.

3

To help the students to understand the Personality, Learning, Values and Attitudes,

Perception, Learning, Interpersonal behaviour, communication and Feedback; Transactional

Analysis (TA)

4 To give students theory of Group Behaviour: Group Dynamics, Management of

Dysfunctional groups; Group Decision Making

5 To make the students aware about the importance of various organization structures,

Staffing, dynamics of Motivation, leadership and control.

Course Content

Unit

No.

Module

No. Content Hours

1.

Introduction: Organisational Behaviour-Concept and Emergence of

OB Concept; Nature and Theoretical frameworks; Models of

Organisational Behaviour, Challenges and Opportunities for

Organisational Behavior; Ethics and Organisational Behaviour.

Challenges in OB, Examples of various personality types &

cohesion issues.

12

2

Individual Behaviour: Personality, Learning, Values and Attitudes,

Perception, Learning-Behaviourist, cognitive and social learning;

Stress at work. Management’s assumptions about people-McGregor’s

Theory X and Theory Y; Chris Argyris Behaviour Patterns.Motivation

-Maslow’s Need Hierarchy, Herzberg’s Two Factors Theory, Vroom’s

Expectancy Theory; Theory of Intrinsic Motivation by Ken Thomas;

Work –Designing for creating motivating Jobs; OB Model.

Personality:- Meaning Physical, Intellectual, Social, & Spiritual

aspects-

Functions of each. Motivation as a dimension of sub ordinate goal

achievement.

12

3

Inter-personal Behaviour: Interpersonal communication and

Feedback; Transactional Analysis (TA); Johari Window. Managing

misbehaviour at work - Sexual abuse, Substance abuse, cyberslacking,

Aggression, and Violence,

Group Behaviour: Group Dynamics, Cohesiveness and Productivity;

Management of Dysfunctional groups; Group Decision Making;

Organisational Politics. Leadership- Concept and Styles; Fielder ’s

Contingency Model; House’s Path -Goal Theory; Leadership

Effectiveness;Sources, patterns, levels, and types of conflict;

Traditional and modern approaches to conflict; Functional and

dysfunctional conflicts; Resolution of conflict. Organisational

Processes: Organisational Climate-Concept, Determinants, and

12

OCTAPACE model; Organisation Culture-Concept, Forming,

Sustaining, and Changing a Culture, Organisational effectiveness-

concept and measurement; Organisational change resistance and

management.

4

Introduction to Management: Meaning and Definition of

Management, Nature and importance of Management and

Administration. Scientific Management by F.W. Taylor, Contribution

of Henry Fayol-14 principles of Management ,Contributions by Max-

weber. neo-classical, behavioral, systems and contingency approaches.

Planning: Nature, scope and objectives of planning; Types of plans;

Planning process; Business forecasting; MBO; Concept, types, process

and techniques of decision-making; Bounded Rationality.

Organizing: Concept, nature, process and significance; Principles of

an organization; Span of Control; Departmentation; Types of an

organization; Authority-Responsibility; Delegation and

Decentralization; Formal and Informal Organization

12

5

Staffing: Concept, Nature and Importance of Staffing.

Motivating and Leading: Nature and Importance of motivation;

Types of motivation; Theories of motivation - Maslow, Herzberg, X,

Y and Z; Leadership – meaning and importance; Traits of a leader;

Leadership Styles – Likert’s Systems of Management, Tannenbaum&

Schmidt Model and Managerial Grid.

Staffing- criteria, strength of right staffing, delegation vs abdication,

types of organization structure with reference to strategy and types of

business,Some appreciation on- behavioral science, individual and

group dynamics, multi culture group behavior, industrial psychology

Controlling: Nature and Scope of control; Types of Control; Control

process; Control techniques – traditional and modern; Effective

Control System

12

Total No. of Hrs 60

Course Outcome


CO1 Understanding of concept, Nature and Theoretical frameworks; Disciplines

contributing to the field of OB

CO2 Understanding of Personality, Learning, Values and Attitudes, Perception, Learning,

Interpersonal behavior, communication and Feedback; Transactional Analysis (TA)

in organization.

CO3 Students understand Group Behavior: Group Dynamics, Management of

Dysfunctional groups; Group Decision Making; in organization.

CO4 Practice the process of management's functions: planning, organizing, staffing,

directing and controlling. Understands how managers use problem solving strategies

and critical thinking skills in real-life situations.

CO5 Understands how Organizations develops and maintain competitive advantage in the

dynamic environment


Text Books 1. R.K.Chopra-“Principles &Pracitices of Management”, Sun India

Publication.

2. P.C.Tripathi and P.N.Reddy,” Principles&Pracitices of Management”,2nd

edition, Tata McGraw-Hill

3.Organizational Behaviour-L.M. Prasad, Sultan Chand and Sons, 2012

4. Organizational Behaviour- Shuchi Sharma, Mc Graw Hill Publication

Reference Books 1. Organizations and Management: R D Agarwal, ISBN : 9780074515068,

McGraw-Hill(India) Pvt. Ltd.

2. Principles Of Management: Charles WL Hill,ISBN:9780070667693,


3. Organizations: Behaviour, Structure ,Process , 14 edition – James

L.Gibson, John M. Ivancevich, Robert Konopaske, Mc Graw Hill

Publication

4. Stoner, Freeman and Gilbert Jr.; Management, Prentice Hall of India, New

Delhi, 2003.

5. Gupta, C.B.; Management Concepts and Practices, Sultan Chand and

Sons, New Delhi, 2003.

6. Koontz. O Donnel and Weirich-“Management”,Tata McGraw Hill

Publishing Company,New Delhi,2001.


M.B.A

Semester I

Course: Quantitative Techniques in Management

Course Objectives

1 The objective of this paper is to develop student’s familiarity with the basic concept and

tools in statistics and operations research.

2 To study the techniques that assist especially in resolving complex problems serve as a

valuable guide to the decision makers.

3 To equip the students with technical skills of decision making in business decisions.

4 To make the students understand about resource maximization techniques through

quantitative techniques.

5 To equip the students with project planning techniques through quantitative techniques.

Course Content

Unit

No.

Module

No. Content Hours

1.

Introduction: Decision Sciences & Role of quantitative techniques

Linear Programming: Concept, Formulation & Graphical Solution

Assignment Models: Concept, Flood’s Technique/ Hungarian Method,

applications including restricted & multiple assignments

Transportation Models: Concept, Formulation, Problem types:

Balanced, unbalanced, Minimization, Maximization Basic initial

solution using North West Corner, Least Cost & VAM, Optimal

Solution using MODI

12

2

Queuing Theory: Concept, Single Server ( M/M/I , Infinite, FIFO)

and Multi Server (M/M/C , Infinite, FIFO).Markov Chains &

Simulation Techniques: Markov chains: Applications related to

management functional areas, Implications of Steady state

Probabilities, Decision making based on the inferences Monte Carlo

Simulation, scope and limitations.

3

Decision Theory: Concept, Decision under risk (EMV)& uncertainty

Game Theory: Concept,2 by 2 zero sum game with dominance, Pure &

Mixed Strategy

12

4

CPM & PERT: Concept, Drawing network, identifying critical path

Network Calculations: Calculating EST, LST, EFT, LFT, Slack &

probability of project completion

12

5

Probability: Concept, Addition, Conditional Probability theorem

based decision making, (Numerical based on functional areas of

business expected).

Probability Distributions: Normal, Binomial. Interval estimation,

standard errors of estimation.

12

Total No. of Hrs 60

Course Outcome


CO1 Understanding of basic concepts of quantitative techniques in management through

linear programming

CO2 Understanding and application of various methods of transportation and assignment

problems to solve various issues of organization.

CO3 Understanding of decision theory under certainty and uncertainty

CO4 Understanding of concept of queuing theory.

CO5 Understanding of network designing through various methods of network design.

RecommendedResources

Text Books 1. Gupta, S.P. and Gupta,P.K.; Quantitative Techniques and

OperationsResearch, Sultan Chand &Sons

2. Vohra, N.D.; Quantitative Techniques in Management.

3. Gupta, S.P. Statistical Methods, Sultan Chand &Sons.

4. Srivastava, U.K.;Shenoy,G.V. and Sharma, S.C.; Quantitative

Techniques for managerial Decisions; New Age International Pvt. Ltd.

Reference Books 1. S.D. Sharma; Operations Research, New Edition

2. Sharma,J.K.; Operations Research: problems & solutions; Macmillan

India Ltd.,

3. Sancheti , D.C. &Kapoor, V.K.; Statistics-Theory, Methods and

Applications, , Sultan Chand &Sons,2004


M.B.A

Semester I

Course: Managerial Economics

Course Objectives

1 To get student acquaint with the basic terminology and elementary ideas of Economics.

2 To make Students familiar with the history of economic thought and the controversies

between its major schools of thought and contrasting theoretical approaches..

3 To be able to analyze and evaluate utility & demand analysis.

4 To understand various techniques of Revenue Analysis and Pricing Policies.

5 To understand and implement the measures to Control Business Cycles.

Course Content

Unit

No.

Module

No. Content Hours

1.

Managerial Economics: Concept of Economy, Economics,

Microeconomics, Macroeconomics. Nature and Scope of Managerial

Economics, Managerial Economics and decision-making. Concept of

Firm, Market, Objectives of Firm: Profit Maximization Model,

Economist Theory of the Firm, Cyert and March’s Behavior Theory,

Marris’ Growth Maximisation Model, Baumol’s Static and Dynamic

Models, Williamson’s Managerial Discretionary Theory.

12

2

Utility & Demand Analysis: Utility – Meaning, Utility analysis,

Measurement of utility, Law of diminishing marginal utility,

Indifference curve, Consumer’s equilibrium - Budget line and

Consumer surplus. Demand - Concept of Demand, Types of Demand,

Determinants of Demand, Law of Demand, Elasticity of Demand,

Exceptions to Law of Demand. Uses of the concept of elasticity.

Forecasting: Introduction, Meaning and Forecasting, Level of Demand

Forecasting, Criteria for Good Demand Forecasting, Methods of

Demand Forecasting, Survey Methods, Statistical Methods, Qualitative

Methods, Demand Forecasting for a New Products. (Demand

Forecasting methods - Conceptual treatment only numerical not

expected)

12

3

Supply & Market Equilibrium: Introduction, Meaning of Supply and

Law of Supply, Exceptions to the Law of Supply, Changes or Shifts in

Supply. Elasticity of supply, Factors Determining Elasticity of Supply,

Practical Importance, Market Equilibrium and Changes in Market

Equilibrium. Taxes in demand supply framework,Production Analysis:

Introduction, Meaning of Production and Production Function, Cost of

Production. Cost Analysis: Private costs and Social Costs, Accounting

Costs and Economic costs, Short run and Long Run costs, Economies

of scale, Cost-Output Relationship - Cost Function, Cost-Output

Relationships in the Short Run, and Cost-Output Relationships in the

Long Run.

12

4

Revenue Analysis and Pricing Policies: Introduction, Revenue:

Meaning and Types, Relationship between Revenues and Price

Elasticity of Demand, Pricing Policies, Objectives of Pricing Policies,

Cost plus pricing. Marginal cost pricing. Cyclical pricing. Penetration

Pricing. Price Leadership, Price Skimming. Transfer pricing. Price

12

Determination under Perfect Competition- Introduction, Market and

Market Structure, Perfect Competition, Price-Output Determination

under Perfect Competition, Short-run Industry Equilibrium under

Perfect Competition, Short-run Firm Equilibrium under Perfect

Competition, Long-run Industry Equilibrium under Perfect

Competition, Long-run Firm Equilibrium under Perfect Competition.

Pricing Under Imperfect Competition- Introduction, Monopoly, Price

Discrimination under Monopoly, Bilateral Monopoly, Monopolistic

Competition, Oligopoly, Collusive Oligopoly and PriceLeadership,

Pricing Power, Duopoly, Industry Analysis. Profit Policy: Break Even

analysis. Profit Forecasting. Need for Government Intervention in

Markets. Price Controls. Support Price. Preventions and Control of

Monopolies. System of Dual Price.

5

Consumption Function and Investment Function: Introduction,

Consumption Function, Investment Function, Marginal efficiency of

capital and business expectations, Multiplier, Accelerator. Business

Cycle: Introduction, Meaning and Features, Theories of Business

Cycles, Measures to Control Business Cycles, Business Cycles and

Business Decisions.

12

Total No. of Hrs 60

Course Outcome


CO1 Define the key terms in economics.

CO2 Explain the reasons for existence of firms and their decision making goals.

CO3 Make use of the basic concepts of Demand, Supply, Demand Forecasting,

Equilibrium and their determinants.

CO4 Analyse cost function and the difference between short-run and long-run cost

function and establish the relationship between production function and cost

function.

CO5 Design competition strategies, including costing, pricing, product differentiation, and

market environment according to the natures of products, the market structures and

Business Cycles.


Text Books 1. Managerial Economics, Peterson, Lewis, Sudhir Jain, Pearson, Prentice Hall

2. Managerial Economics, D. Salvatore, McGraw Hill, New Delhi.

3. Managerial Economics, Pearson and Lewis, Prentice Hall, New Delhi

4. Managerial Economics, G.S. Gupta, T M H, New Delhi.

5. Managerial Economics, Mote, Paul and Gupta, T M H, New Delhi.

Reference Books 1. Managerial Economics: Geetika, Piyali Ghosh, Purba Roy: ISBN:9789387067622,


2. Managerial Economics, Homas and Maurice, Tata McGraw Hill

3. Managerial Economics - Analysis, Problems and Cases, P.L. Mehta, Sultan Chand

Sons, New Delhi.

4. Managerial Economics, Varshney and Maheshwari, Sultan Chand and Sons, New

Delhi.

5. Managerial Economics, D.M.Mithani

6. Managerial Economics, Joel Dean, Prentice Hall, USA.

7. Managerial Economics by H L Ahuja, S Chand & Co. New Delhi.


M.B.A

Semester I

Course: Business Laws

Course Objectives

1 To provide an overview of important laws that have a bearing on the conduct of business in India

2 To familiarize the students with the basics of the new companies act, 2013.

3 The make aware of modern information and technology and its legal aspects

4 To enhance the ability of the students to manage the business effectively.

5 To provide an overview of important laws that have a bearing on the conduct of business in India

Course Content

Unit

No.

Module

No. Content Hours

1

I

Indian Contract Act, 1872: Contract –meaning, characteristics and kinds, Essentials of valid contract -Offer and acceptance, consideration, contractual capacity, free consent, legality of objects. Breach of Contract- meaning & remedies Void agreements

6

II

Discharge of contract –modes of discharge including breach and its remedies. Contingent contracts, Quasi – contracts, Contract of Indemnity and Guarantee Contract of Agency

E- contract, E – trade, E- Business Legal Protection for E- Business in Global, Era Agency Sub- agent Ratification, Revocation, Effect of Agency on third person

6

2

I

The Sale of Goods Act, 1930 Contract of sale, meaning and difference between sale and agreement to sell. Conditions and warranties, Transfer of ownership in goods including sale by non- owners, Performance of contract of sale, Unpaid seller –meaning and rights of an unpaid seller against the goods and the buyer. Auction Sale

5

II

Consumer Protection Act, 1986: Definition & Concept of consumer,

Remedies avaiable to consumer, Redressal Mechanism, Consumer

Forum.

4

3 I

Companies Act The Companies (Amendment) Act, 2015: Company

– Definition, Meaning, Features and Types, One Person Company,

Incorporation of Company – Memorandum of Association (MOA),

Articles of Association (AOA), Share capital & Debentures,

Acceptance of deposits, Appointment of director including woman

Director.

7

II Corporate Social Responsibility- Concept, Need, Objectives, Obligations, Liability

4

4 I

Negotiable Instrument Act, 1881: Negotiable Instrument – meaning- characteristics- types- parties – holder & holder in due course. Negotiation and types of endorsement. Dishonour of negotiable instrument – noting & protesting Liability of parties on Negotiable Instrument

5

5 I The Information Technology Act 2000 Definitions under the Act Digital signature Electronic governance

8

Attribution, acknowledgment and dispatch of electronic records Regulation of certifying authorities Digital signatures certificates Duties of subscribers Penalties and adjudication Appellate Tribunal Offenses

Total No. of Hrs 45

Course Outcome


CO1 Tounderstand the importance of law in running the business effectively.

CO2 To have a basic understanding of the laws relating to contract, sale, companies, Negotiable Instruments. etc.

CO3 To apply the basic legal knowledge to the business transactions.

CO4 To be able to communicate effectively in using standard business and legal terminology.

CO5 To interpret the law through various apex court judgments.


Text Books 1. Singh, Avtar, The Principles of Mercantile Law, Eastern Book Company,Lucknow.

2. Kuchhal M C, Business Laws, VikasPublishing House, NewDelhi

3. TulsianP.C., Business Law ,Tata McGraw Hill, NewDelhi.

4. Sharma, J.P. and SunainaKanojia, Business Laws ,Ane Books Pvt. Ltd., NewDelhi.

5. Sharma, J.P. and SunainaKanojia, VyavsayikSanniyam, Delhi University HindiCell

6. Chadha P R Business Law,Galgotia Publishing Company, New Delhi

7. Maheshwari&Maheshwari, Business Law, National Publishing House, New Delhi.

Reference Books 1. Corporate Law Advisor 2. Legal News & Views


M.B.A

Semester I

Course: Research Methodology

Course Objectives

1 To understand the concept and process of business research in business environment

2 To make students Critically evaluate current research

3 To make Develop hypothesis and a research proposal

4 To be able to Illustrate method of communication of scientific results for peer review

5 To make Students familiar with ethical issues in educational research, including those

issues that arise in using quantitative and qualitative research.

Course Content

Unit

No.

Module

No. Content Hours

1

Introduction:Meaningandpurposeofresearch,objectivesofresearch,typesof

Research, significance of research, research approaches, research methods

v/s methodology, research process, criteria of good research. Research and

scientific methods.

4

Research Problem: Steps in research: identification, selection and

formulation of research problem- research questions-research design-

formulation of hypothesis-review of literature .Definition, necessity and

techniques of defining research problem; formulation of research problem;

objectives of research problem.

5

2

Research Design: Need and features of good research design. Types of research Designs, basic principles of experimental designs; design of experiments.

4

Data Collection: Primary and secondary data. Collection methods-

observation –Interview–questionnaire–schedule-pretest-pilotstudy-

experimentaland case studies, secondary data-relevance, limitations and

cautions

5

3

Sampling Design: Sampling theory-types of sampling-steps in sampling-

Sampling and non-sampling error-sample size- advantages and limitations of

sampling. 4

Census and sample surveys, different types of sample designs,

characteristics of good sample design. Techniques of selecting a random

sample

5

4

Parametric and non- parametric tests of hypothesis testing, non-parametric

tests like sign, run, Kruskal –Wallistest and Mann-Whitney test. Testing of

significance of mean, proportion, variance and correlation-testing for

significance of difference between means, proportions, variances and

correlation coefficients. Limitations of tests of hypothesis, one-way and two-

way Anova-Latin square tests for association and goodness of fit.

4

HypothesisTesting:Fundamentalsandprocedureofhypothesistesting,flow

Diagram for hypothesis testing. Measurement in research: measurements

cales- tests of good measurement construction of like r t and semantic

differential scales- source of errors in measurement-scale validation.

5

5 Technical Paper and Report Writing: Basic concepts of paper writing and 4

report writing, review of literature, concepts of bibliography and references, Significance of report writing, steps of report writing, types of research reports, methods of presentation of report.

Structuring the Report: Types of reports, contents, styles of reporting, steps

in drafting reports, chapter format, pagination, identification, using

quotations, presenting footnotes-abbreviations, presentation of tables and

figures, referencing, documentation, use and format of appendices-

indexing editing and evaluating the final draft.

4

Research Ethics: Ethical issues, ethical principles that govern research,

ethically valid in formation sources, regulatory compliance. Introduction to

IPR and Patent registration.

2

Total No. of Hrs 46

Course Outcome


CO1 Student will be able to critically evaluate current research.

CO2 Student will be able to formulate research problem.

CO3 Student will be able to develop hypothesis and a research proposal

CO4 Student will be able to illustrate method of communication of scientific results for peer review

CO5 Student will be have a clear view of writing research paper and report.


Text Books

1.Business Research Methods, Donald Cooper & Pamela Schindler, ISBN:

9789353161194, Mc Graw Hill (India0Pvt. Ltd, 12th Edition

2. Business Research Methods, Alan Bryman & Emma Bell, Oxford

University Press

3. Research Methods for Social Work, Allen, Earl R. Babbie, Cengage

4. Research Methods in Business Studies: A Practical Guide, Pervez Ghauri,

Dr Kjell Gronhaug, FT Prentice Hall

Reference Books 1. Business Research Methods, William G. Zikmund, Barry J. Babin, Jon C.

Carr, Mitch Griffin, Cengage Learning

2. Approaches to social research, Royce Singleton, Bruce C. Straits, Margaret

Miller Straits, Oxford University Press

3. Research Methods: The Basics, Nicholas S. R. Walliman, Nicholas

Walliman, Routledge,

4. Research Methodology In Management, Dr.V.P.Michael


M.B.A

Semester I or II

Course: Computer Application (Generic Elective Course)

Course Objectives

1 The objective of this subject is to acquaint the students with the concepts of Computer

2 This is a basic paper for Business Administration students to familiarize with computer

3 Understanding applications in the relevant fields and expose them to other related papers of

IT.

4 Understand various operating systems

5 Understanding of the advanced Excel application

Course Content

Unit

No.

Module

No. Content Hours

1

Basics of Computer and its evolution

Evolution of computer, Data, Instruction and Information, Characteristics of

computers, Various fields of application of computers, Various fields of

computer (Hardware, Software, Human ware and Firmware), Advantages

and Limitations of computer, Block diagram of computer, Function of

different units of computer, Classification of computers i) On the basis of

technology (Digital, Analog and Hybrid) ii) On the basis of processing

speed and storage capacity (Micro, Mini, mainframe and Super),iii. On the

basis of Purpose(General & Special) Different Generation of computers (I

to V),Types of software (System and Application), Compiler and Interpreter,

Generation of language (Machine Level, Assembly, High Level, 4GL),

6

2

Data Representation:

Different Number System (Decimal, Binary, Octal and hexadecimal) and

their inter conversion (Fixed Point Only), Binary Arithmetic (Addition,

Subtraction, Multiplication and Division)

Input and Output Devices:

Keyboard, Mouse, Joystick, Digitizer, Scanner, MICR, OCR, OMR, Light

Pen, Touch Screen, Bar Code Reader, Voice Input Device, Monitor and it’s

type (VGA, SVGA and XGA), Printer and it’s type (Impact and Non-Impact

with example), Plotter

6

3

Computer Memory:

Primary Memory (ROM and it’s type – PROM, EPROM,EEPROM, RAM)

Secondary memory- SASD, DASD Concept, Magnetic Disks – Floppy

disks, Hard disks, Magnetic Tape, Optical disks – CD ROM and it’s type

(CD ROM, CD ROM-R, CD ROM-EO, DVD ROM Flash Memory

6

4

Operating System Concept:

Introduction to operating system; Function of OS, Types of operating

systems, Booting Procedure, Start-up sequence, Details of basic system

configuration, Important terms like Directory, File, Volume, Label, Drive

name, etc.

Introduction to GUI using Windows Operating System:

All Directory Manipulation: Creating directory, Sub directory, Renaming,

Coping and Deleting the directory File Manipulation: Creating a file,

6

deleting, coping, Renaming a file

Concept of Data Communication and Networking:

Networking Concepts, Types of networking (LAN, MAN AND WAN),

Communication Media, Mode of Transmission (Simplex, Half Duplex, Full

Duplex), Analog and Digital Transmission. Synchronous and Asynchronous

Transmission, Different Topologies Introduction to word processor and

Spread Sheets

5

Micro soft Excel: Importance of Excel and its implications in the MIS

.Creating, copying and deleting the worksheet, Inserting, selecting and

deleting data. Formatting cells, Formatting worksheet, Using formulae such

as, SUM, count,Trim,IF statements, SUMIF,COUNTIF, CONCATENATE.

6

Total No. of Hrs 30

Course Outcome


CO1 Detailed understanding of the concepts of Computer

CO2 Detailed understanding of the Computer input and Output devices

CO3 Understand technical aspects of the computer memory and software

CO4 Students will exposed to different operating systems of computer

CO5 Understanding of the advanced Excel application


Text Books 1. Leon and Leon; Introduction to Information Technology, Leon Tech World. 2. Microsoft Office-2000 Complete- BPB Publication

Reference Books 1. Sinha, Kr. Pradeep and PreetiSinha; Foundations of Computing, BPB

Publication.

2. Jain, V.K.; Computers and Beginners


M.BA

Semester I or II

Course: Business Ethics and Corporate Social Responsible (Generic Elective Course)

Course Objectives

1 To make aware about corporate governance and its relevant theories

2 to make the students aware about the importance of ethics in the business and practices of

good governance

3 To make the students aware of ethical issues arising in business

4 To give insights into principles and practises of corporate governance in India as well as

world at large

5 To make students aware of CSR

Course Content

Unit

No.

Module

No. Content Hours

1.

Corporate Governance: concept, Features of good governance,

Difference between governance and management Corporate

governance abuses, Role played by regulators to improve corporate

governance. Different Approaches to Corporate Governance,

Leadership and Corporate Governance, Different models of Corporate

Governance, Landmarks of Corporate Governance, Rights and

Privileges of shareholders, Investor’s Problem and protection,

Corporate Governance and Other Stakeholders, Board of Directors;

Role, Duties and Responsibilities of Auditors, Bank and Corporate

Governance, Business Ethics and Corporate Governance. contribution

of poor governance in failure of business

12

2

Relevant Theories: Agency theory, transaction cost theory,

stakeholder theory. Friedman‘s theory of CSR.

Stakeholder value approach: Stakeholder value approach,

Enlightened stakeholder approach, stakeholder approach to

Governance, risk and financial stability. The balancing of conflicting

objectives .International experience- UK scenario(Cadbury, Greenbury

and Hampel committee; US scenario (Tread way commission, Blue

ribbon committee, Sarbanes oxley act); OECD principles,Indian

experience- imperatives, CII code of best practices, Accounting

standards and corporate governance Corporate governance rating-

need, importance, process and parameters

12

3

Moral issues in business, Whistle blowing,Marketing truth and

advertising: Marketing, Advertising, Truth and advertising,

Manipulation and coercion, Allocation of moral responsibility in

advertising Trade secrets, corporate disclosure, insider trading: Trade

secrets, corporate disclosure, insider trading Accounting, finance,

corporate takeovers: Accounting finance and banking, corporate

restructuring and takeovers Discrimination, affirmative action, and

reverse discrimination: Equal employment opportunity, Affirmative

action, Preferential hiring Environmental protection: Safety and

acceptable risk, Environmental harm, Pollution and it’s control Product

safety and corporate liability, strict liability. Case Studies on

Corporate Governance: Satyam, Wipro, any relevant international

12

business case study.

4

Corporate social responsibility: Meaning, Evolution of corporate

social responsibility, Limits of corporate social responsibility,

Voluntary responsibility Vs. Legal requirements, Profit maximization

vs. social responsibility Socially Responsive Management: Strategies

of response, formulating socially responsive Strategies Implementing

social responsiveness, making a social strategy work, Conceptual

framework of social responsibilities of business, SWOT analysis for

evaluating organizational framework for discharging social

responsibility, Financial incentives for social responsibility, Role of

self regulation in discharge of social responsibility.

12

5

Business ethics: Introduction: Meaning of ethics, Types of business

ethic issues, why ethical problems occur in business, Ethical dilemmas

in business Ethical principles in business: Utilitarianism: weighing

social cost and benefits, Rights and duties Justice and fairness, The

ethics of care, Integrating utility, rights, justice and caring, An

alternative to moral principles: virtue ethics, Morality in international

context Ethical decision making-personal and professional moral

development and moral reasoning Computer ethics and business:

Computer crime, Computers and corporate responsibility Property:

information and software, Computer and privacy Professional ethics:

Ethics in international business

12

Total No. of Hrs 60

Course Outcome


CO1 Apply general ethical principles to particular cases or practices in business.

CO2 Demonstrate how ethics plays into each business area, from marketing to corporate

governance to impact on environment

CO3 Recognize the complexity of problems in practical ethics.

CO4 Understand legal aspects of ethics

CO5 Understand CSR


Text Books 1.Business Ethics and Corporate Governance: B N Ghosh, ISBN :

9780071333320, Mc Graw Hill ( India) Pvt. Ltd

2.A.C. Fernando – Corporate Governance –Principles , Policies, and Practices

(Pearson Education)

3.Corporate Governance by Christine A Mallin, Oxford University Press.

4.Corporate Governance in India – An Evaluation by S C Das, PHI – Eastern

Economy Edition.

5.Business Ethics by Crane and Matten, Oxford University Press, 2nd Edition.

6.Corporate Governance Values and Ethics by Dr. Neeru Vasishth &Dr.

Namita Rajput, Taxman.

Reference Books 1.Business Ethics: An Indian Perspective:Ronald D Francis and Mukti

Mishra, ISBN: 9780070152595,Mc Graw Hill(India) Pvt. Ltd.

2.An Introduction to Business Ethics by Joseph Des Jardins, TMH, 2nd

Edition. Business Ethics – Text and Cases by C S V Murthy, Himalaya

Publications, 2nd Revised Edition.

3.Case Studies on Ethics and Corporate Governance Vol I & II , ICFAI Books


M.B.A

Semester I or II

Course: Startup and New Venture Management

Course Objectives

1 To understand the strategic decisions involved in establishing a startup.

2 To understand the decision making matrix of entrepreneur in establishing a startup

3 To identify the issues in developing a team to establish and grow a startup

4 To market strategy for a startup.

5 To design a workable funding model for a proposed startup.

Course Content

Unit

No.

Mod

ule

No.

Content Hours

1

Entrepreneur: The entrepreneur, Profile analysis, behaviour and

motivations, Lean Start –up, The entrepreneurial ecosystem,

Entrepreneurs and strategic decisions , Sustainability of

Entrepreneurship: Dilemmas of an entrepreneur for success; Handling

doubts on survival of business, Struggles-Causes of failure–Product/

market, financing, managerial-Resilience. Legal Fundamentals - When,

how and where to incorporate.

5

2

Customer Discovery: Entrepreneurial Opportunity Search and

Identification; Market Intelligence, Market analysis, Market research,

Customer validation, developing your business model, Crafting your

value proposition, Product Development , Managing the product

development process, Long Tail markets, Product launch goals, Go-to-

Market Strategy, The role of selling in a startup, Sales forecasting for

startups, Mapping buyer response modes. Social media Promotion tools.

4

3

The Financial Road Map: Planning/Budgeting, Developing a financial

roadmap, financial statements: the four components, How to budget for

startup success, Bootstrapping and alternative sources of funding, Informal

capital– Friends & Family, Role of Government in ED, various schemes -

PMEGP, CGTMSE, MPDA, SFURTI. Role of MSDE; Schemes by

MSDE: PMKVY, SANKALP, STAR. Crowd funding, Venture capital,

Private Equity, Financing Mix and the Financing continuum shareholding-

Cliff -Vesting schedule-Relative importance of Operational Involvement,

The Pitch, Preparing for your investor presentation, Elements of the perfect

investment pitch.

4

4

Entrepreneurial Leadership: Building and managing the founder team,

Attracting and retaining the right people, The Team - Board/Governance,

The role of a successful board, Different board models for different

ventures, How to assemble a board of advisors, separating leadership

from management, Legal Matters- Organizational form– partnership,

sole proprietorship, Tax, Legal expenses, hiring the service providers.

7

Employee management and leadership in the workforce, Recruiting,

selection and hiring, Hiring the first employee.

5

Business Plan: Need & Objectives, Target audience, Contents - Cover

page and table of contents, Executive summary, Description of the current

situation: Basic company information, products/services, management

team, business organization, future goals, vision, and mission,

Description of opportunity and market: Who are the buyers, who are the

competitors, what are the competitive advantages of the company?

Description of the business model, the marketing and sales strategy, Basic

facts on the financials: Cash flow projection (life line), income statement

(bottom

line/profit and loss), balance sheet (business health/assets, liabilities, etc.),

funding requirements, Risk analysis and

possible exit strategies. Conclusion and appendixes: Résumés, literature,

technical descriptions. Executive summary.

Elevator pitch, Building a strong presentation, innovative methods of

presenting a business plan –mind map, animated videos, etc.

2

Total No. of Hrs 60

Course Outcome


CO1 To describe the strategic decisions involved in establishing a startup.

CO2 To analyse the decision making matrix of entrepreneur in establishing a startup

CO3 To identify and provide solutions to the issues in developing a team to establish and

grow a startup

CO4 To develop marketing strategy for a startup.

CO5 To design a workable funding model for a proposed startup.


Text Books 1. New Venture Management: The Entrepreneur's Roadmap

(Entrepreneurship Series), Donald F. Kuratko and

Jeffrey S. Hornsby, Pearson

2. The Manual for Indian Start-ups: Tools to Start and Scale-up Your New

Venture, Vijaya Kumar Ivaturi, Meena

Ganesh, Penguin Random House India.

3. Managing New Ventures, Anjan Raichoudhuri, Prentice-Hall of India

Pvt.Ltd

4. Develop Your Idea!: Get Off to a Flying Start With Your Startup. Guided

Exercises, Templates & Resources for

Exploring New Business Ventures, K. N. Kukoyi

5. Managing Small Business by Longenecker, Moore, Petty and Palich,

Cengage Learning, India Edition.

6. Entrepreneurship: New Venture Creation by David H. Holt

7. The Dynamics of Entrepreneurial Development & Management by Desai,

Vasant , Himalaya Publishing House,

Delhi

8. Entrepreneurship and Small Business Management by Siropolis

9. Lead like an Entrepreneur by Neal Thornberr

Reference Books 1. Fundamentals of Entrepreneurship, Nandan H, PHI

2. Cases in Entrepreneurship by Morse and Mitchell, Sage South Asia Edition.

3. Entrepreneurship – Indian Cases on Change Agents by K Ramchandran,

TMGH.

4. Entrepreneurship – The engine of growth, edited by Mark Rice and

Timothy Habbershon, Published by Praeger Perspectives.

5. Entrepreneurship: Theory, Process and Practice by Kuratko, D.F. &

Hodgetts, R.M. Thomson Press.

6. Entrepreneurship Development: Small Business Enterprises by

Charantimath, P. , Pearson.

7. A Guide to Entrepreneurship by David, Otes , Jaico Books Publishing

House, Delhi.

8. Indian Entrepreneurial Culture by A Gupta , New Age International.

9. Make The Move: Demystifying Entrepreneurship by Ishan Gupta, Rajat

Khare

Documents

Course: Accounting for Managers 1 2 3 · 2019-12-26 · School of Commerce and Management Studies M.B.A Semester I Course: Accounting for Managers Course Objectives 1 To understand