Cost Accounting Computer Applications in Business Indian ...
Transcript of Cost Accounting Computer Applications in Business Indian ...
College of Management & Commerce , SOU 69
SEMESTER – IV
Subjects:
Cost Accounting
Computer Applications in Business Indian Economy
Entrepreneurship Disaster Management
College of Management & Commerce , SOU 70
Subject: Cost Accounting
Program: B.COM. (HONS.) Subject Code: Semester: IV
Teaching Scheme Examination Evaluation Scheme
Lectur
e
Tutori
al
Practic
al
Credit
s
University
Theory
Examinatio
n
University
Practical
Examinatio
n
Continuou
s Internal
Evaluatio
n (CIE)-
Theory
Continuou
s Internal
Evaluatio
n (CIE)-
Practical
Tota
l
6 0 0 6 24/60 - 16/40 - 100
Course Objectives:
This course aims to provide an understanding of basic principles and procedures underlying the cost
accounting process.
Primary area of study includes the nature, scope, importance of cost accounting; and to equip
students with skills and knowledge to: Identify and calculate different types of costs (direct, indirect,
variable, and fixed costs).
Determine the product cost by means of full- costing and direct-costing methods.
Determine the product cost by means of historical (actual) and standard cost systems.
Course Content:
UNIT-I [15]
Introduction Meaning, objectives and advantages of cost accounting; Difference between cost
accounting and financial accounting; Cost concepts and classifications; Elements of cost; Installation of a
costing system; Role of a cost accountant in an organisation
Elements of Cost: Material and Labour
Materials: Material/inventory control techniques. Accounting and control of purchases, storage and issue
of materials. Methods of pricing of materials issues — FIFO, LIFO, Simple Average, Weighted Average,
Replacement, Standard Cost. Treatment of Material Losses
Labour: Accounting and Control of labour cost. Time keeping and time booking. Concept and treatment
of idle time, over time, labour turnover and fringe benefits. Methods of wage payment and the Incentive
schemes- Halsey, Rowan, Taylor’s Differential piece wage.
UNIT-II [15]
College of Management & Commerce , SOU 71
Elements of Cost: Overheads
Classification, allocation, apportionment and absorption of overheads; Under- and over- absorption;
Capacity Levels and Costs; Treatments of certain items in costing like interest on capital, packing
expenses, bad debts, research and development expenses; Activity based cost allocation.
UNIT-III [15]
College of Management & Commerce , SOU 72
Methods of Costing
Unit costing, Activity based costing, Job costing, Contract costing.
UNIT-IV [15]
Service costing (only transport).
Process costing (process losses, valuation of work in progress, joint and by-products),
Concepts of Marginal Costing and absorption costing.
Book Keeping in Cost Accounting
Integral and non-integral systems; Reconciliation of cost and financial accounts
Course Outcome:
Understanding of various aspects related to Cost-Accounting.
Text Books:
1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan , Cost Accounting: A Managerial
Emphasis, Pearson Education. 2. Jawahar Lal, Cost Accounting. McGraw Hill Education
3. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers
4. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.
Reference Books:
1. Drury, Colin. Management and Cost Accounting. Cengage Learning.
2. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. PHI Learning
3. Rajiv Goel, Cost Accounting. International Book House
4. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi.
5. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahavir Book Depot, New Delhi.
6. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons
7. H.V. Jhamb, Fundamentals of Cost Accounting, Ane Books Pvt. Ltd.
Web resources:
MOOCs:
College of Management & Commerce , SOU 73
List of Experiments:
Names of newspapers, magazines to be referred for better understanding of the course:
1. Harvard Business Review, Business India / Business Today / Business World, 2. “Vikalpa” –Journal of Indian Institute of Management, Ahmedabad, 3. SANKALPA: Journal Of Management & Research, Effective Executive, etc.
College of Management & Commerce , SOU 74
Subject: Computer Application in Business
Program: B.COM. (HONS.) Subject Code: Semester: IV
Teaching Scheme Examination Evaluation Scheme
Lectur
e
Tutoria
l
Practica
l
Credit
s
University
Theory
Examinatio
n
University
Practical
Examinatio
n
Continuou
s Internal
Evaluatio
n (CIE)-
Theory
Continuou
s Internal
Evaluatio
n (CIE)-
Practical
Tota
l
0 0 6 6 24/60 - 16/40 - 100
Course Objectives:
To provide computer skills and knowledge for commerce students and to enhance the student understands of usefulness of information technology tools for business operations.
Course Content:
UNIT-I [15]
Word Processing
Introduction to word Processing, Word processing concepts, Use of Templates, Working with word
document: Editing text, Find and replace text, Formatting, spell check, Autocorrect, Autotext; Bullets and
numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header and footer, Tables: Inserting,
filling and formatting a table; Inserting Pictures and Video; Mail Merge: including linking with Database;
Printing documents
Creating Business Documents using the above facilities
Preparing Presentations
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts, Symbols,
Media; Design; Transition; Animation; and Slideshow.
Creating Business Presentations using above facilities
UNIT-II [15]
Spreadsheet and its Business Applications
concepts, Managing worksheets; Formatting, Entering data, Editing, and Printing a worksheet; Handling
operators in formula, Project involving multiple spreadsheets, Organizing Charts and graphs
College of Management & Commerce , SOU 75
Generally used Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and Time,
Lookup and reference, Database, and Text functions
College of Management & Commerce , SOU 76
UNIT-III [15]
Creating Business Spreadsheet
Creating spreadsheet in the area of: Loan and Lease statement; Ratio Analysis; Payroll statements;
Capital Budgeting; Depreciation Accounting; Graphical representation of data; Frequency distribution
and its statistical parameters; Correlation and Regression
UNIT-IV [15]
Database Management System
Database Designs for Accounting and Business Applications: Reality- Expressing the Application;
Creating Initial design in Entity Relationship(ER) Model; Transforming ER Model to Relational data
model concepts; Implementing RDM design using an appropriate DBMS.
SQL and Retrieval of Information: Basic Queries in SQL; Embedded Queries in SQL; Insert, Delete
and Update statements in SQL
DBMS Software: Environment; Tables; Forms; Queries; Reports; Modules; Applying DBMS in the
areas of Accounting, Inventory, HRM and its accounting, Managing the data records of Employees,
Suppliers and Customers.
Course Outcome:
Understanding of various computer applications used in business.
Text Books:
1. Boockholdt, J.L. Accounting Information System: Transaction Processing and Control, Irwin Mcraw -
Hill.
2. Madan, Sushila, Computer Applications, Mayur Paperbacks, New Delhi.
3. Hall, J.A., Accounting Information System, South-Western College Publishing.
Reference Books:
1. Gelinas, Ulric J., and Steve G. Sutton, Accounting Information System, South Western Thomson
Learning.
2. Rajaraman, V., Introduction to Information Technology, PHI.
3. Bharihoka, Deepak, Fundamentals of Information Technology, Excel Book.
Web resources:
College of Management & Commerce , SOU 77
MOOCs:
List of Experiments:
Names of newspapers, magazines to be referred for better understanding of the course:
1. ACM Computing Reviews (United States) (ACM)
2. CHIP (India)
College of Management & Commerce , SOU 78
Subject: Indian Economy
Program: B.COM. (HONS.) Subject Code: Semester: IV
Subject: Indian Economy
Teaching Scheme Examination Evaluation Scheme
Lectur
e
Tutori
al
Practic
al
Credit
s
University
Theory
Examinatio
n
University
Practical
Examinatio
n
Continuo
us
Internal
Evaluatio
n (CIE)-
Theory
Continuo
us
Internal
Evaluatio
n (CIE)-
Practical
Tota
l
6 0 0 6 24/60 - 16/40 - 100
Course Objectives:
This course seeks to enable the student to grasp the major economic problems in India and their solution.
Course Content:
UNIT-I [15]
Basic Issues in Economic Development Concept and Measures of Development and Underdevelopment; Human Development
Basic Features of the Indian Economy at Independence Composition of national income and occupational structure, the agrarian scene and industrial structure
UNIT-II [15]
Policy Regimes
The evolution of planning and import substituting industrialization. 1. Economic Reforms since 1991.
Monetary and Fiscal policies with their implications on economy
UNIT-III [15] Growth, Development and Structural Change
The experience of Growth, Development and Structural Change in different phases of growth and policy
regimes across sectors and regions.
a) The Institutional Framework: Patterns of assets ownership in agriculture and industry; Policies for
restructuring agrarian relations and for regulating concentration of economic power;
b) Changes in policy perspectives on the role of institutional framework after 1991. c) Growth and Distribution; Unemployment and Poverty; Human Development; Environmental
College of Management & Commerce , SOU 79
concerns. Demographic Constraints: Interaction between population change and economic development.
UNIT-IV [15]
Sectoral Trends and Issues
College of Management & Commerce , SOU 80
a) Agriculture Sector: Agrarian growth and performance in different phases of policy regimes i.e. pre
green revolution and the two phases of green revolution; Factors influencing productivity and growth;
the role of technology and institutions; price policy, the public distribution system and food security. b) Industry and Services Sector: Phases of Industrialization – the rate and pattern of industrial growth
across alternative policy regimes; Public sector – its role, performance and reforms; The small scale
sector; Role of Foreign capital.
Financial Sector: Structure, Performance and Reforms. demonetization Foreign Trade and balance of
Payments: Structural Changes and Performance of India’s Foreign Trade and Balance of Payments; Trade
Policy Debate; Export policies and performance; Macro Economic Stabilization and Structural
Adjustment; India and the WTO, Role of FDI, Capital account convertibility,
Course Outcome:
Understanding of various aspects related to Indian Economy.
Text Books:
1. Mishra and Puri, Indian Economy, Himalaya Paublishing House 2. IC Dhingra, Indian Economics, Sultan Chand & Sons
3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
Reference Books: 1. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2. 2. Patnaik, Prabhat. Some Indian Debates on Planning. T. J. Byres (ed.). The Indian Economy:
Major Debates since Independence, OUP.
3. Ahluwalia, Montek S. State-level Performance under Economic Reforms in India in A. O.
Krueger. (ed.). Economic Policy Reforms and the Indian Economy, The University of Chicago
Press. 4. Dreze, Jean and Amartya Sen. Economic Development and Social Opportunity. Ch. 2. OUP.
5. Khanna, Sushil. Financial Reforms and Industrial Sector in India. Economic and Political
Weekly. Vol. 34. No. 45.
6. Uma Kapila (ed), “Indian Economy since Independence”, Relevant articles.
7. Rangarajan, C. and N. Jadhav. Issues in Financial Sector Reform. Bimal Jalan. (ed). The Indian Economy. Oxford University Press, New Delhi.
Web resources:
MOOCs:
College of Management & Commerce , SOU 81
List of Experiments:
Names of newspapers, magazines to be referred for better understanding of the course:
1. Economic Times
2. Business Times
3. The Times of India 4. The Economic and Political Weekly, etc.
College of Management & Commerce , SOU 82
Subject: Entrepreneurship
Program: B.COM. (HONS.) Subject Code: Semester: IV
Teaching Scheme Examination Evaluation Scheme
Lectur
e
Tutori
al
Practic
al
Credit
s
University
Theory
Examinatio
n
University
Practical
Examinatio
n
Continuou
s Internal
Evaluatio
n (CIE)-
Theory
Continuou
s Internal
Evaluatio
n (CIE)-
Practical
Tota
l
4 0 0 4 24/60 - 16/40 - 100
Course Objectives:
The objective of the course is to orient the learner toward entrepreneurship as a career option and
creative thinking and behaviour.
Course Content:
UNIT-I [10]
Meaning, elements, determinants and importance of entrepreneurship and creative behaviour ;
Dimens ions of entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship,
international entrepreneurship, entpreneurship, ecopreneurship, and social entrepreneurship
UNIT-II [10]
Concept of business groups and role of business houses and family business in India; support and
sustainability of entrepreneurship. Requirement, availability and access to finance, marketing
assistance, technology, and industrial accommodation, Role of industr ies/entrepreneur’s associations
and self-help groups, The concept, role and functions of business incubators, angel investors, venture
capital and private equity fund.
UNIT-III [10]
Significance of writing the business plan/ project proposal; Contents of business plan/ project
College of Management & Commerce , SOU 83
proposal; Designing bus iness processes, location, layout, operation, planning & control; preparation
of project report (various aspects of the project report such as size of investment, nature of product,
market potential may be covered);
College of Management & Commerce , SOU 84
UNIT-IV [10]
Accommodation and utilities; Preliminary contracts with the vendors, suppliers, bankers, principal
customers; Contract management: Bas ic start-up problems
Course Outcome:
Understanding of various aspects related to entrepreneurship.
Text Books:
1. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai,Himalaya
Publishing House.
2. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi: ASEED.
3. SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
4. K Ramachandran, Entrepreneurship Development, McGraw-Hill Education
5. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.
6. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
Reference Books:
1. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New
Delhi:Prentice-Hall of India. ISBN-81-203-1690-8.
2. Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education
3. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.
Web resources:
http://www.dcmsme.gov.in
www.ediindia.org
MOOCs:
List of Experiments:
College of Management & Commerce , SOU 85
Names of newspapers, magazines to be referred for better understanding of the course:
1. SIDBI Reports on Small Scale Industries Sector.
2. Economics Times’- Newspaper. 3. ‘The Journal of Entrepreneurship’ published by Entrepreneurship Development Institute
of India 4. Udyog Prerna – Magazine by Centre for Entrepreneurship Development
College of Management & Commerce , SOU 86
Subject: Disaster Management
Program: B.COM. (HONS.) Subject Code: Semester: IV
Teaching Scheme Examination Evaluation Scheme
Lectur
e
Tutori
al
Practic
al
Credit
s
University
Theory
Examinatio
n
University
Practical
Examinatio
n
Continuo
us
Internal
Evaluatio
n (CIE)-
Theory
Continuo
us
Internal
Evaluatio
n (CIE)-
Practical
Tota
l
1 0 0 0 24/60 - 16/40 - 100
Course Objectives:
To acquaint the students with understanding about disasters, their types, trends, causes, and how to
control them at national level.
Course Content:
UNIT-I [04]
Understanding Disasters
Understanding the Concepts and definitions of Disaster, Hazard, Vulnerability, Risk, Capacity – Disaster
and Development, and disaster management
UNIT-II [04]
Types, Trends, Causes, Consequences and Control of Disasters
Geological Disasters (earthquakes, landslides, tsunami, mining);
Hydro-Meteorological Disasters (floods, cyclones, lightning, thunder-storms, hail storms, avalanches,
droughts, cold and heat waves);
Biological Disasters (epidemics, pest attacks, forest fire);
Technological Disasters (chemical, industrial, radiological, nuclear) and Man- made Disasters (building
collapse, rural and urban fire, road and rail accidents, nuclear, radiological, chemicals and biological
disasters);
Global Disaster Trends – Emerging Risks of Disasters – Climate Change and Urban Disasters
UNIT-III [04]
College of Management & Commerce , SOU 87
Disaster Management Cycle and Framework
Disaster Management Cycle & Framework, Paradigm shift in disaster management, Pre disaster risk
assessment, Prevention and mitigation of disasters, preparedness for disaster evacuation. Disaster
Communication: Search and rescue, emergency operation center, application of scientific techniques for
disaster management and mitigation.
College of Management & Commerce , SOU 88
UNIT-IV [04]
Disaster Management in India
Disaster Profile of India – Mega Disasters of India and Lessons Learnt, Disaster Management Act 2005,
National Policy on Disaster Management, National Guidelines and Plans on Disaster Management; Role
of Government (local, state and national),Non-Government Organizations.
Course Outcome:
Understanding of various aspects related to Disaster Management.
Text Books:
1. Coppola D P, 2007. Introduction to International Disaster Management, Elsevier Science (B/H), London.
2. Manual on natural disaster management in India, M C Gupta, NIDM, New Delhi
3. An overview on natural & man-made disasters and their reduction, R K Bhandani, CSIR, New Delhi
Reference Books: 1. Encyclopedia of disaster management, Vol I, II and IIIL Disaster management policy and
administration, S L Goyal, Deep & Deep, New Delhi, 2006
2. Encyclopedia of Disasters – Environmental Catastrophes and Human Tragedies, Vol. 1 & 2,Angus M. Gunn, Greenwood Press, 2008
3. Disasters in India Studies of grim reality, Anu Kapur & others, 2005, 283 pages, Rawat
Publishers, Jaipur
4. Management of Natural Disasters in developing countries, H.N. Srivastava & G.D. Gupta, Daya
Publishers, Delhi, 2006, 201 pages 5. Natural Disasters, David Alexander, Kluwer Academic London, 1999, 632 pages
6. Disaster Management Act 2005, Publisher by Govt. of India
7. Publications of National Disaster Management Authority (NDMA) on Various Templates and
Guidelines for Disaster Management
Web resources:
College of Management & Commerce , SOU 89
MOOCs:
List of Experiments:
Names of newspapers, magazines to be referred for better understanding of the course: