GANPAT UNIVERSITY FACULTY OF SOCIAL SCIENCE AND …

GANPAT UNIVERSITY

FACULTY OF SOCIAL SCIENCE AND HUMANITIES

Programme Bachelor of Commerce Branch/Spec. General

Semester III Version 1.0.0.0

Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019

Subject code 3A01HRM Subject Name Human Resource Management

Teaching scheme Examination scheme (Marks)

(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total

L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisite:

Students should have basic understanding of general management.

Objective:

The course aims at providing fundamental knowledge and exposure to the concepts, theories and practices in the field of

Human Resource Management.

Learning Outcomes:

Students will learn basic concepts Human Resource Management.

Students will understand about human resource planning, hiring and training.

Students will have understanding on Performance Appraisal, promotion and transfer aspects of employees.

Students will able to learn about wages & salary administration and industrial relation of personnel.

Theory syllabus

Unit Content Hrs

1 Introduction to HRM

Personnel Management v/s Human Resource Management, Definition and concept of HRM, Importance and

scope, Function of HRM, Qualities of personnel manager, Role of HR Executives, Challenges to HR

Professionals. Concepts, objectives and steps for HR policy.

15

2 Human Resource Planning, Hiring and Training

Human Resource Planning: Definition, Objectives, Concept, Process of HRP. Job analysis, Job Description,

Job Specification.

Hiring: Concept of Recruitment, Sources of Recruitment, Concept of Selection, Selection Process.

Training: Definition, Purpose and Methods of training.

15

3 Performance Appraisal & Promotion and Transfer

Performance Appraisal: Meaning and Terminology. Objectives, Pitfalls in performance appraisal, Essential of

good appraisal system. Limitation of appraisal methods.

Performance appraisal methods – Grading Method, Check – List method, Critical Incident method, man-to-man

comparison method, Human asset accounting method and 360 degree method.

Promotion and Transfer: Purpose of promotion, promotion policy, Criteria for promotion, Merits vs. Seniority,

Demotion.

15

4 Wages & Salary Administration and Industrial Relation

Wages & Salary: Meaning, nature, purpose, factors influencing wage and salary structure, Minimum, fair and

living wage, Type of wages, Job evaluation: Meaning, Definition, importance, step in Job evaluation,

Limitations.

Industrial Relation and Trade Union: Industrial Relation-Importance, Objectives, participation in IR,

Industrial Disputes – Meaning causes and effects of industrial disputes and methods for solution of industrial

disputes. Trade Union: Concepts, function, Problem of Trade Unions.

15

Exam: Thoery100%, Numerical 0%

Text Books

Personal Management – C.B.Mamoria, Himalya Publishing House.

Reference Books:

Human Resource Management - Gupta, C. B., Sultan Chand and Sons, New Delhi,

Human Resource Management:Text and Cases - Rao,V S P, Excel Books,2004.

Human Resource and Personnel Management (Text and Cases), Aswathappa, K., Tata McGraw Hill Publishing

Company, New Delhi, 2003.

Human Resource Management- Chhabra, T. N., Dhanpati Rai and Co. Pvt. Ltd, New Delhi.

Industrial Relation and Personnel Management, Davar, R.S., Vikas Publishing House, New Delhi.

Human Resource Management, Barewell Ian, Sage India Ltd, New Delhi.

Online Resources:

https://nptel.ac.in/courses/110/105/110105069/


GANPAT UNIVERSITY


Programme Bachelor of Commerce Branch / Spec. General


Effective from Academic Year 2020-21 Effective for the Batch Admitted in July 2019

Subject Code 3A02FIM Subject Name Financial Management

Teaching Scheme Examination Scheme (Marks)


L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisite:

Students should be aware with basics of finance and basic rules of mathematics and statistics.

Objective:

To acquaint the students with basic concepts and techniques of financial management and their applications for business

decision making.

Learning Outcomes:

On successful completion of the course, the students will be able to:

Know the importance of finance in other management areas and have clarity about valuation of various securities.

Get acquainted with different methods for the appraisal of investment decision.

Estimate working capital / cash / inventory requirements of the business firm.

Demonstrate their knowledge about different approaches or models for evaluating financing and dividend decision.

Theory Syllabus

Unit Content Hrs.

1 Introduction to Financial Management

Concept of finance, Scope financial management, Objectives of financial management, Time value of money,

Risk and return analysis, Valuation of securities (bond, equity share and preference share).

15

2 Investment Decision

Capital budgeting process; Techniques of capital budgeting - Net present value, Internal rate of return,

Profitability index, Accounting rate of return, Payback period; Statistical techniques for risk analysis:

Expected NPV, standard deviation, co-efficient of variation, Risk adjusted discount rate approach, Certainty

equivalent approach, Decision tree approach.

15

3 Working Capital Decision

Concept of working capital, Approaches to working capital management, Factors affecting working capital

requirement, Sources of fund for working capital; Examples based on:

Management of working capital (Net working capital method only)

Management of cash (Receipts and payment method only)

Management of inventory (EOQ method only)

Management of receivables (Credit standard, credit period, cash discount, collection efforts)

15

4 Financing and Dividend Decision

Financing Decision: Leverage - Concept of leverage; Computation of operating leverage, financial leverage,

combined leverage. Capital Structure: Approaches to capital structure decision - Net income approach, Net

operating income approach, Traditional approach, Modigliani Miller (MM) Approach. Cost of capital: Cost of

equity share, preference share and debt, weighted average cost of capital.

Dividend Decision: Factor affecting dividend decision; Dividend relevance - Walter’s Model and Gordon’s

Model; Dividend irrelevance: Modigliani Miller model.

15

Exam: Theory 30%, Numerical 70%

Text Book:

Pandey, I. M. Financial Management. Ninth edition. Vikas Publication House Pvt. Ltd.

Reference Books:

Bhalla, V. K. Financial Management & Policy. Anmol Publications, Delhi.

Chandra, Prasanna. Financial Management- Theory and Practice. (Tata McGraw Hill).

Gitman, L. J. Principles of Managerial Finance; Addison Wasley.

M. Y. Khan & P. K. Jain. Financial Management - Text, Problem and Cases. Tata McGraw Hill Publishing Co Ltd.

Rastogi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.

Van Horne, James C., and John Martin Wachowicz. Fundamentals of financial management. Pearson Education.

Online Resource:



GANPAT UNIVERSITY





Subject code 3A03MAM Subject Name Management Accounting for Managers



L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisite:

Aware about Basics of Financial accounting with basic English.

Objective:

To provide conceptual understanding about Management accounting and the key functions of the management accountant

with its application in business.

Learning Outcomes:


Demonstrate their conceptual clarity on three Accountancy and basics of them.

Know application of CVP analysis as a management accounting techniques.

Do application of different budgets.

Demonstrate knowledge of variance analysis and its application in business.

Theory syllabus

Unit Content Hrs

1 Introduction

Three branches of Accounting; Financial, Cost and Management accounting– meaning, objectives, advantages,

limitation and scope.

Cost concept, element of cost, classification of overheads. Basics of Cost sheet.

Classification of cost- Relevant cost, Opportunity cost, Sunk cost and other different cost.

Concepts - Activity base costing, Performance analysis, Management control system.

Practical: Cost Sheet only

15

2 Cost - Volume Profit Analysis

Meaning, significance and limitation. Break- even analysis: contribution- break-even point-margin of safety,

profit volume ratio.

Practical: Breakeven point, P/V ratio, margin of safety, application of marginal costing in profitability

planning, product mix, key factor, special offer (export order), and levels of activity pricing policies.

15

3 Budgetary control

Strategic Planning and Budgets, Budgeting Process, Types of Budgets, Benefits of Budgets.

Approaches to Budget Preparation, Master Budget.

Zero base budgeting- Meaning, Merits and Demerits. Responsibility Accounting.

Practical: Sales, Production, Raw Material and Flexible Budget.

15

4 Standard Costing and Variance Analysis

Standard costing: Meaning- Objective, merit and demerit, setting up of standards.

Variance analysis framework; Direct Material variance, Direct Labour variance, Variable overhead variance,

Fixed overhead variance, Sales variance, Profit variances.

Practical: Material Variance and Labour Variance.

15

Exam: Theory 40% and Numerical 60%.

Text Book:

Arora, M. N. (2012). A Textbook of Cost and Management Accounting. Vikas Publishing House.

Reference Books:

Noreen, Brewen, Garisson, (2010). Managerial Accounting for Managers, 2nd Edition, Mc-Graw Hill.

Drury, C (2017). Management and Cost Accounting, 10th

Edition, Cengage Learning.

Pariasamy, P. (2010) A Texbook of Financial Cost and Management Accounting, Himalaya Publication House.

Online Resource:

https://swayam.gov.in/nd2_imb20_mg05/preview

GANPAT UNIVERSITY




Effective from Academic Year 2020 - 21 Effective for the batch Admitted in July 2019

Subject code 3A04BLP Subject Name Banking Law and Practice



L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisite:

Basic acquaintance with banking, economics and management.

Objective:

To provide conceptual understanding to students about the laws and practices related to banking sector and developing

students’ familiarity in banking operations.

Learning Outcomes:


Learn basics of Indian banking system, RBI and its policies.

Get knowledge of relationship between banker and customers’ relationship.

Learn about international banking and basics of NPA with its management.

Uses prepare and analyse financial statement of banks.

Theory Syllabus

Unit Content Hrs.

1 Indian Banking System an Introduction:

Overview of Banking System – Overview of RBI, Functions of RBI, Types of Banks in India, Structure of

Bank in India, Functions of Commercial Banks in India; Banking Laws – Setting up New Bank, Branch

Licensing, New Bank Licensing Policy 2013;

15

2 Banker Customer Relationship:

Banker Customer Relationship – Bankers and his Rights, Various Types of Customers, KYC Guidelines of

RBI,; Loan and Advances – Principles of sound lending, Forms of advances; Guarantee: Meaning, Features,

Advantages, Disadvantages, Rights of guarantor; Liability of surety: Meaning, Rights of creditor against surety,

Advances against goods; Advances against documents of title to goods.

15

3 International Banking Management and NPA:

International Banking Management – Features of International Banking, International Banking Operation

Management, Financial Innovations in International Banking; Non Performing Assets – Classification of NPA,

Provisions of NPA’s, management of NPA’s.

15

4 Financial Analysis of Banks:

Financial Analysis of Banks – Analysis of Balance Sheet, Analysis of Profit and Loss Account, Fund Flow

Analysis, Trend Analysis, Ratio Analysis, Financial Analysis by Bank as a Lender, Banker vs. Investors

15

Exam: Theory 70 % , Numerical 30%

Text Book:

N. T. Somashekar ; Banking; New Age International Publishers

Reference Books:

Gordon & Natarajan, Banking: Theory, Law and Practice, Himalaya Publishing House Pvt. Ltd.; latest edition

Varshney P.N; Banking Law and Practice, Sultan Chand and Sons; latest edition

Saxena G.S.; Legal Aspects of Banking Operations; Sultan Chand and Sons; latest edition

Suneja H.R; Practical and Law of Banking; Himalya Publishing House; latest edition

Chabra T.N; Elements of Banking Law; Dhanpat Rai and Sons; latest edition

M C Shukla & T S Grewal, Advanced Accounts, S. Chand and Co; latest edition

Online Resource:

https://www.youtube.com/watch?v=gXwrTML1sog&list=PLCWnh8lkcwbtnSrsEScspYnBQ81kEyZDC

https://www.youtube.com/watch?v=gXwrTML1sog&list=PLCWnh8lkcwbtnSrsEScspYnBQ81kEyZDC

GANPAT UNIVERSITY

FACULTY OF MANAGEMENT STUDIES




Subject code 3A05MEC Subject Name Managerial Economics



L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisite:

Basic acquaintance with English Language and positive attitude to learn Basic Economics Concepts

Objective:

To familiar students with the concepts and analytical tools from micro economic theory that are useful to managers in

making decisions at the firm level.

Learning Outcomes:


The student will understand the basics fundamental of managerial economics and demand forecasting.

The student will learn about different concept of production and cost analysis.

The student will understand monopoly and perfect competition market structure.

The student will learn about monopolistic competition and oligopoly market structure.

Theory Syllabus

Unit Content Hrs

1 Introduction & Demand Forecasting

Meaning, Nature and Scope of Managerial Economics, Relationship between Managerial Economics Forward

Planning and Decision-making. Meaning of Demand Forecasting. Objectives of Short Run and Long Run

Forecasting. Criteria of good forecasting technique. Demand Forecasting Methods: Survey Methods, Experts'

Opinion (Simple and Delphi), Consumer Interaction (Complete Enumeration, Sample Survey Method),

Statistical Methods (Trend Analysis, Regression).

15

2 Production Analysis

Production Function, Long Run and Short Run Production Functions. Concepts and properties of Isoquants and

Iso cost lines. Law of variable proportion. Return to scale with Iso-quanta and Iso cost lines. Maximization of

output, given cost constraints. Minimization of cost, given the output. Expansion path (long run and short run).

15

3 Market Structure 1

Concepts: Total Revenue, Average Revenue, Marginal Revenue and their relationship. Perfect Competition:

Determination of equilibrium price and output in short run and long run. Monopoly: Determination of

equilibrium price and output in short run and long run.

15

4 Market Structure 2

Monopolistic Competition and Oligopoly Models for Determination of equilibrium price and output. Baumol’s

Sales Revenue Maximization Model, Strategic Behavior of Firms and Game Theory: - Nash Equilibrium,

Prisoner’s Dilemma – Price and Non-price Competition.

15

Exam: Theory 100%, Numerical 0%

Text Books:

Advanced Economic Theory, By H L Ahuja (S. Chand & Co. ltd)

Gupta, G.S., Managerial Economics: Micro Economic, Tata McGraw Hill.

Reference Books:

Managerial Economics, By Dwivedi, D N (Vikas Publishing House)

Business Economics, By Chaturvedi D D and Gupta,S L (Brijwasi Publishers)

Managerial Economics, By Mehta P L (Sultan Chand & Sons)

Modern Micro Economics, By Koutsoyiannis A (Macmillan Press Ltd)

Managerial Economics, By Salvator Dominick (McGraw-Hill Book Company)

Online Resources:

https://swayam.gov.in/nd1_noc20_mg20/preview




GANPAT UNIVERSITY





Subject code 3B06ACA Subject Name Advanced Computer Application Teaching scheme Examination scheme (Marks)


L TU P TW

Credit 00 00 02 00 00 Theory 00 00 00

Hours 00 00 04 00 04 Practical 40 60 100

Pre-requisites:

2B06FCA Foundation of Computer Application

Objectives:

How understand and analysed the data, apply advance excel tools for the data analysis, to acquired and able to

general professional category of report, charts, analysis and presentation

Learning Outcome:

Students learning will able to perform data analysis using advance excel tools

Student will able to generation report using tools and technique of spread sheet

Student will learn goal seek, scenario managers, what if analysis.

Student will able to perform percentile, distribution, how to get the data form pivot table, how to normalized data.

Practical Syllabus

Unit Content Hrs.

1 Spread Sheet Analysis Part 1

Pivot Table revision, slicers, Data Analysis using slicers, generation of report, performing calculation of field

and calculated items, Forecasting using data analysis. Case study of data analysis. Sumif , count if, average if,

sumifs, average ifs, count ifs, NPV, lookup and reference functions. Remove duplicates,

15

2 Spread Sheet Analysis Part 2

Conditional Formatting, concept, use and application in daily life, Data Validation techniques and its use.

Design Report layout, Subtotal, Grand total, Trace precedents, Grouping of file, Name manager, goal seek.

Google Class room, Google Doc, Gmail overview.

15

3 Spread Sheet- If condition, goal seek, what if analysis

Importing data, type of data, and format of data which can be imported. Converting imported data in to excel.

What if analysis. Goal seek, and solver. Case study for the if analysis, goal seek scenario manages and solver.

Real time data processing and

15

4 Spread Sheet Analysis

Protecting worksheet, work book, how to make error free worksheet. Statistical functions of the excel for

frequency distribution, normal distribution, percentile; get pivot data (how to get the data form pivot tables).

Google Mail setting, Google form, Google Drive over view.

15

Exam: Theory 0% Numerical 100%

Text Books

Excel 2016 Bible by John Walkenbach Wiley.

Reference Books:

Microsoft Excel 2016 Data Analysis and Business Modelling by Wayne L. Winston – Willy Publication

Business Analytics using Excel 2016

Online Resource:

https://www.wiley.com/en-us/search?pq=%7Crelevance%7Cauthor%3AJohn+Walkenbach

GANPAT UNIVERSITY



Semester IV Version 1.0.0.0


Subject code 4A01BUL Subject Name Business Law



L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisite:

Basic acquaintance with English Language and positive attitude to learn business law

Objective:

To provide understanding about the Business law and its applicability to business.

Learning Outcomes:


Demonstrate their basic knowledge of business law and contract act

Get acquainted with application of sale of goods act and consumer protection act.

Understand the basics of negotiable instrument act and its applicability.

Understand basics of company act 2013.

Theory syllabus

Unit Content Hrs

1 Introduction

Nature of Law, Meaning and Definition of Business Laws, Scope and Sources of Business Laws.

Contract Laws: Indian Contract Act, 1872- Definition: Agreement, Contract, Offer, Acceptance, consideration,

Void agreements, Voidable. Essentials of a Valid Contract. Classification of Contracts: Valid, Void, Voidable,

Contingent and Quasi Contract and E-contract. Discharge of Contracts, Remedies for Breach of Contract;

Special Contracts: Indemnity And Guarantee; Bailment And Pledge; Laws Of Agency

20

2 Consumer Protection Act

Consumer Protection Act 1986: Definition of Consumer and Consumer Disputes, Consumer Protection

Council and Grievance Redressal Mechanism.

10

3 Negotiable Instruments Act and Information Technology Act

Negotiable Instruments Act,1881, Negotiable Instrument, Essentials, Promissory Notes and Bills of Exchange,

Cheques and Penalties in case of dishonour of certain cheques, Holder, Holder in Due Course, Payment in due

course, Maturity of an Instrument

Information Technology Act 2000 : Introduction of IT Act, Digital Signature and Electronic Records, E -

Governance, Cybercrimes and consequences

15

4 Company Act

Company Act 2013; Definitions, Company, MOA, AOA and Prospectus, Company Types, Meetings,

Provisions for Accounts, Audit, Dividend appointment and removal of Directors.

15

Exam Theory 100%, Numerical 0%.

Text Book:

Tejpal Sheth, Business Law- 3rd edition Pearson

Reference Books:

Aswathappa, Business Laws, HPH

Bulchandni, Business Laws, HPH

K. Venkataramana, Business Regulations, SHBP

Kamakshi P and Srikumari P, Business Regulations, VBH

N.D. Kapoor, Business Laws, Sultan Chand publications

S.S. Gulshan, Business Law, Excel Publications

Ravindrakumar, Legal Aspects of Business, Cengage

Online Resources:

https://www.youtube.com/watch?v=Hubldy1-5fo

https://www.youtube.com/watch?v=jnNHtCODRFw

https://www.youtube.com/watch?v=Hubldy1-5fo

https://www.youtube.com/watch?v=jnNHtCODRFw

GANPAT UNIVERSITY


Program Bachelor of Commerce Branch/Spec. General



Subject code 4A02BRM Subject Name Business Research Methods



L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisite:

Students are expected to have knowledge about statistics.

Objective:

The aim of the course is to provide participants with an introduction to research methods and report writing.

Learning Outcomes:

Upon successful completion of the course students will be able,

To understand about various concept of research types, process and variables

To familiarize students with basic of problem definition, research design, hypothesis

To enable the students in designing sampling and data collection

To make students understand in conducting research work and formulating research report and SPSS

Theory syllabus

Unit Content Hrs.

1 Introduction to BRM

Meaning and significance of research, Importance of scientific research in business decision making, Types of

research :Descriptive, Exploratory, Quantitative, Qualitative ,Research process, Key Concepts in Research

Methodology, Concepts of Variables

15

2 Problem Definition and Research Design

Identification of research problem and formulation of hypothesis, Research Designs, Exploratory, Techniques

of Exploratory Research, Descriptive, Causal research design

15

3 Data Collection and Measurement

Primary data and Secondary data and their advantages/ disadvantages , Tools for collecting primary data:

Surveys, Interviews, Observations and Experiments , Measurement and Scaling concepts , Good measurement

criteria , Techniques for measuring attitudes ,Nominal, Ordinal, Interval and Ratio scales

15

4 Sampling Design and Report Writing

Design of questionnaire , Sampling fundamentals and sample designs, Sampling methods: Probability and Non-

probability , Structure of Report Writing, Introduction to SPSS

15

Exam:100 % Theory, Numerical 0%

Text Book

Naval Bajpai (2011), Business Research Methods, Pearson

Reference Books

Naresh Malhotra(2010),Marketing Research, Pearson Global Edition

Cooper and Schindler(2018), Business Research Methods, McGraw Hill Education

William G. Zikmund, ‎ C n‎J‎.JrCC‎, tiff‎rCtcctn‎‎ ( 2013), Business Research Methods, SOUTH-WESTERN

Online Resource

https://www.youtube.com/watch?v=GVmQpGn-Zuo&list=PL1JBd2S_rYZb5Tzfd9spAxolRchpQvNZo

https://www.youtube.com/watch?v=GVmQpGn-Zuo&list=PL1JBd2S_rYZb5Tzfd9spAxolRchpQvNZo

GANPAT UNIVERSITY





Subject code 4A03BEG Subject Name Business Ethics and Corporate Governance



L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisites:

Students should be clear about basic aspects of general management

Objective:

The course aims at providing fundamental knowledge and exposure to the concepts, theories and practices in the field of

Business Ethics and Corporate Governance.

Learning Outcomes:

Students will learn basic concepts Business Ethics.

Students will come to know about Ethical Culture in organization.

Students will have understanding on Ethical Decision Making and ethical issues

Students will able to learn about corporate social responsibility

Theory syllabus

Unit Content Hrs

1 Business Ethics – Introduction

Business Ethics – Nature, Concept, Definition & Scope, 3Cs of Business Ethics, Benefits of managing ethics in

the organization, Ground rules of Ethics,

Ethical Dilemmas – Meaning, methods of resolving ethical dilemmas, Approaches to resolving ethical

dilemmas

15

2 Shaping and Maintaining the Ethical Culture

Building company’s commitment to ethics management: An Overview, Organization ethics development

system, Organization Culture – the tool to promote ethical corporate behaviour, Managers can influence their

organization climate, creating capacity responsibility in managers for ethical decision-making, developing

codes of ethics

15

3 Ethical Decision Making in Business & Ethical issues in the Functional Area

Ethical Decision Making in Business - Introduction, Ethical Models that guide decision making, Applying

Moral Philosophy to Ethical Decision Making, Kohlberg’s Model of Cognitive Moral Development, Influences

on Ethical Decision Making, Process of making good ethical decisions

Ethical issues in the Functional Area - Ethics in the Functional Area, Ethics in Marketing, Ethics in Finance,

Ethics in HR and Information Technology

15

4 Corporate Social Responsibility

Arguments for social responsibility, Business as responsible person, Social responsibilities of business towards

different groups, Business Ethic’s core responsibilities of Entrepreneurial performance, Promoting value based

governance in organizations.

15

Exam: Thoery100%, Numerical 0%

Text Books

S. K. Bhatia, Business Ethics & Corporate Governance, Deep & Deep Publication Pvt. Ltd., New Delhi.

Reference Books:

A. C. Fernando, Business Ethics, An Indian Perspective, Pearson

S. A. Sherlekar, Ethics in Management, Himalaya Publication, New Delhi.

Patrick O’Sullivan, Business Ethics A Critical approach: integrating ethics across the business world, Routledge,

London and New York

Online Resources:

https://www.digimat.in/nptel/courses/video/110105079/L23.html

https://www.digimat.in/nptel/courses/video/110105079/L23.html

GANPAT UNIVERSITY





Subject code 4A04ENM Subject Name Entrepreneurship Management



L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisite:

Basic acquaintance with English Language, Business Management Concepts and critical thinking

Objective:

To acquaint the concept of entrepreneurship development with the theories of entrepreneurship and its management

Learning Outcomes:


Demonstrate their knowledge on basics of entrepreneur.

Get acquainted with business idea and plan development.

Conceptual clarity for business forms and strategies of entrepreneurship

Comprehend process of social entrepreneurial and venture finance.

Theory syllabus

Unit Content Hrs

1 Introduction

Concept of Entrepreneur, Intrapreneur, Entrepreneurship and Manager. Difference between Entrepreneur,

Intrapreneur, Entrepreneurship. Attributes and Characteristics of successful entrepreneur. Developing

entrepreneurial culture. Qualities of a successful entrepreneur. The evolution of the concept of

entrepreneurship, John Kao’s Model on Entrepreneurship. Role of Entrepreneur in Indian Economy

(developing economy with reference to self-employment) development. (Case Study discussion)

15

2 Business Idea and Plan

Source of New Ideas, Methods of Generating New Ideas, Creative Problem Solving: Brain Storming, Reverse

Brain Storming, Brain Writing, Check list, Free Association. Opportunity Recognition, Product planning and

development process. Creative Thinking, Barriers, Process. Business Plan, Objectives, Advantages, Cost of

preparing a Business Plan, Elements, Critical Assessment.

15

3 Forms of ownership

Sole proprietorship; partnership; limited liability partnership and corporation form of ownership;

advantages/disadvantages, Franchising; advantages/disadvantages of franchising; types of franchise

arrangements; franchise contracts; franchise evaluation checklist,; Managing growth; Valuation of a new

company; Harvesting and Exit Strategies; Corporate Entrepreneurship

15

4 Social Entrepreneurship and Venture Capital

Introduction to Social Entrepreneurship; Characteristics and Role of Social Entrepreneurs; Innovation and

Entrepreneurship in a Social Context; Start-Up.

Funding new ventures – bootstrapping, crowd sourcing, angel investors, VCs, debt financing (3), due diligence

Legal aspects of business (IPR, GST, Labour law), Government incentives for entrepreneurship.

15

Exam: Theory 100%, Numerical 0%.

Text Book:

Scarborough, N. M., & Cornwall, J. R. (2011). Essentials of entrepreneurship and small business management.

London: Pearson.

Reference Books:

Drucker, P. (2014). Innovation and entrepreneurship. Routledge.

Hodgetts, R. M. (2006). Entrepreneurship: theory, process, practice. Thomson South Western.

Hisrich, R. D. (2005). Entrepreneurship. McGraw-Hill.

Gupta. C.B and Srinivasan NP. (2010), Entrepreneurial Development. Sultan Chand & Sons, New Delhi.

Online Resources:

https://ecestudy.files.wordpress.com/2015/02/entrepreneurship-an-introduction.pdf

https://swayam.gov.in/nd1_noc20_ge08/preview


https://ecestudy.files.wordpress.com/2015/02/entrepreneurship-an-introduction.pdf

https://swayam.gov.in/nd1_noc20_ge08/preview


GANPAT UNIVERSITY

FACULTY OF MANAGEMENT STUDIES

Program Bachelor of Commerce Branch/Spec. GENRAL



Subject code 4A05CAC Subject Name Cost Accounting



L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisites:

Student should be aware of basic Knowledge of Accountancy

Objectives:

To provide the students with conceptual understanding about the key functions of the Cost Accounting process of

managing organizations

Learning Outcome:


classify the cost w.r.t. traceability and variability

calculate full cost of product

calculate full cost of services

Understanding of Job Costing –batch and Contract costing

Theory syllabus

Unit Content Hrs

1 Overview of Cost Accounting Theory Meaning, scope, objectives and advantages of cost accounting; Difference between financial and

cost accounting, Role of a cost accountant in an organisation. Introduction to Cost Accounting Standards

concept

15

2 Process Costing (Including Joint Products & By Products

Included sale of by product normal – abnormal loss with its Accounting process and practice

15

3 Operating Costing Transportation –passengers and goods cost sheet with example of passenger and ton kilometer cost

15

4 Contract Costing and Job Costing and Batch Costing Contract price certified work , uncertified work transfer profit to P&L account .estimated profit methods and

final balance sheet of Contract accounting . Cost sheet of batch and job costing

15

Exam- Theory 30%and Numerical 70%

Text Books

Cost accounting principal and practice S.N Maheswari- Mittal Mahavir publication

Reference Books:

B, B. (2016). Cost Accounting: Theory and Practices . New Delhi: PHI Learning.

2 Dutta, M. (2016). Cost Accounting: Principles and Practices. New Delhi: Peaarson.

3 J, N. (2016). Advanced Cost Accounting. New Delhi: Kalyani Publishing House.

4 Jawahar Lal, S. S. (2016). Cost Accounting. New Delhi: Tata McGraw Hill .

5 M, W. (2016). Cost Accounting. New Delhi: Himalaya Publishing House.

6 N, A. M. (2016). Cost Accounting: Principles and Practices. New Delhi: Vikas Publishing

House.. Online Resources:

https//kcg.gujarat.gov.in

GANPAT UNIVERSITY





Subject code 4B06DIM Subject Name Disaster Management



L TU P TW

Credit 04 00 00 00 04 Theory 40 60 100

Hours 04 00 00 00 04 Practical 00 00 00

Pre-requisite:

None

Objective:

The aim of this course is to understand how to manage different types of disasters with its preventive mechanisms.

Learning Outcome:

Students should get acquainted with the basic concept of disaster and its risk factors.

Students should be able to identify hazards and vulnerability

Students should be able to comprehend various mechanisms for disaster management.

Students should get knowledge how to make proper planning for disaster mitigation.

Theory syllabus

Unit Content Hrs.

1 Understanding Disaster

Concept of disaster - Different approaches - Concept of Risk - Levels of disasters, Disaster phenomena and

events (Global, national and regional).

15

2 Hazards and Vulnerability

Natural and man-made hazards; response time, frequency and forewarning levels of different hazards -

Characteristics and damage potential of natural hazards; hazard assessment - Dimensions of vulnerability

factors; vulnerability assessment- Vulnerability and disaster risk - Vulnerabilities to flood and earthquake

hazards

15

3 Disaster Management Mechanism

Concepts of risk management and crisis management - Disaster management cycle Response and Recovery -

Development, Prevention, Mitigation and Preparedness Planning for relief

15

4 Planning for Disaster Management

Strategies for disaster management planning - Steps for formulating a disaster risk reduction plan - Disaster

management Act and Policy in India - Organizational structure for disaster management in India - Preparation

of state and district disaster management plans

15

Exam: Theory 100%, Numerical 0 %

Text Book

D. Alexander (1993), Natural Disasters, ULC press Ltd, London.

Reference Books

U. K Chakrabarty, (2007) Industrial Disaster Management and Emergency Response, Asian Books Pvt. Ltd., New

Delhi

Disaster Management Act. (2005), Ministry of Home Affairs, Government of India, New Delhi

Carter, W. N. Disaster Management (1991)A Disaster Management Handbook, Asian Development Bank, Bangkok,.

Online Resource

https://swayam.gov.in/nd2_cec19_hs20/preview

https://swayam.gov.in/nd2_cec19_hs20/preview

Documents

GANPAT UNIVERSITY FACULTY OF SOCIAL SCIENCE AND …