Fin. Syllabus (1) - Copy

7/24/2019 Fin. Syllabus (1) - Copy

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MANAGERIAL ACCOUNTS

Chapter 1

Introduction to Accounting: Indian GAAP Accounting rules, Concets, con!entions

and Accounting Standards" US GAAP# Co$arison %et&een US GAAP and Indian

GAAP'

Chapter 2

(asics o) Accounting, Accounting C*cle, Accounting E+uation, ournal, Ledger and

Trial (alance'

Chapter 3

Prearation o) (an- .inancial State$ents: /ori0ontal and 1ertical )or$, Per$anenceand

Li+uid )or$, Trading and Pro2t 3 Loss A4c, (alance S5eet o) (an-s, 1alue Add

State$ents'

Chapter 4

Secial Accounts: (an- Reconciliation State$ent, Caital and re!enue E6enditure,

7ereciation, In!entor* 1aluation, (ills o) E6c5ange, Consign$ent and oint 1enture'

Ot5er Secial Accounts: Leasing and /ire Purc5ase, Co$an* Accounts, and

Accounts

Chapter 5

Anal*sis and Interretation o) (an- .inancial State$ents Trend Anal*sis, Co$$on

Si0e State$ents, Co$arati!e State$ents, Ratio Anal*sis, .unds 8o& and Cas5 8o&

State$ents'

Chapter 6

.orecasting o) .inancial State$ents: 9ualitati!e Anal*sis Sales Oinion, 7el5i

Met5ods 9uantitati!e Anal*sis Regression and Trend Anal*sis'

Chapter 7

Nature and Incidence o) indo& dressing'


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CAPITAL MARKET

Chapter 1: An overview of the Indian Securities Market.: Introduction, Market Segments, Products andparticipants ; Market Design and regulator framework of primar, secondar and Derivatives Market !

Market tpes !"ormal, odd lot retail de#t auction market. $esearch in securities markets, %isting and

certification.Chapter 2: &rading Mem#ership ' (rokering service ) :* Stock (rokers*introduction, Mem#ership in"S+, Su#*(rokers, (roker lient relations, know our client '-) uni/ue client code, Margins from

clients, e0ecution and accumulation of orders , contract note, Pament1deliver of securities to the clients,

#rokerage, securities transaction &a0, Stamp Dut, Su#*(roker client relation, orders , purchase 1 sale

notes, dispute, ar#itration and appeal, code of advertisement internet #rokering.Chapter 3: %egal framework : S$ act 2345, S$ rules 2346 S+(I act 2337, S+(I' Stock (roker andsu#*#rokers ) rules2337, S+(I ' Stock #rokers and Su#* #rokers) regulations 2337, S+(I'Prohi#itions of

8raudulent and unfair trade practices relating to securities market) , the depositories act 2335, Pu#lic de#t

act.Chapter 4: &rading In Stock Market : Information (olt and "eat Sstem, "eat Seiren: Invokinganen/uir serous corporate hierarch Market Phases * 9pening, open phase, Market class,Sourslogging m log off e0it from the application; order ancestr trade management *informing

orders, 9rder Advise order trade modification order Auction order and tradecancellation,order machines, limits phsical Market trading information downloaded tomem#ers, wirelessapplication Protocol.

Chapter 5: learing and settlement :* introduction transaction ccle, settlement processsettlementagencies risks in settlement, settlement ccle, fund settlement, Shortage handling,$iskcontainment measures ISI", Demat, electronic transfer of securities, investor protectionfund, clearing software, $eports 8ile transfer Protocol.


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WORKING CAPITAL MANAGEMENT

(MBAF-554Chapter 1: orking apital Management: Introduction, oncept of working apital;importance ofworking capital, factors influencing .. re/uirements, operating ccle and cashccle,levels of working capital investment, optimal level of .. investments, 9verall . .polic.

Chapter 2: Planning of working capital investment: introduction, need, determinants,

computation ofworkingcapital.

Chapter 3: 8inancing and control of working capital*introduction, sources of finance including

accruals, trade credit, .. Advance # commercial #anks, regulation of #ank finance, pu#lic

deposits, IDs, shortterm loans from 8ls, right de#entures for .., commercial papers and

factoring. .. #anking polic '&andon, hore, Marathe committee reports.)

Chapter 4: ash management sstem: introduction, motive for holding cash and marketa#le

securities; factors determining the cash #alance, the cash sstem; managing the cash flow; tpes

of collection sstems, mailed pament collection sstem, other collection sstems, ashconcentration strategies; dis#ursement tools, investment in marketa#le securities; tpes of

marketa#le securities.

Chapter 5: 8orecasting cash flows: introduction, methods of financial forecasting, forecasting

dailcashflows,sources of uncertainl in cash forecasting, hedging cash #alance uncertainties,

hedging via interest rate, futures options on futures.

Chapter !: $eceiva#le management: introduction, o#


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PRO"ECT MANAGEMENT

Chapter1:

Pro


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%TRATEGIC MANAGEMENT

(MBAF- 55!

Chapter1:

"ature and value of Strategic management : Definition of Strateg and strategic Management, %evels ofStrateg , haracteristics of strategic management decision , formalit in strategic management, value

strategic management #enefits of strategic management, strategic management process, components of

strategic management model*compan vision , mission, o#


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FINANCIAL MANAGEMENT

(MBAF- 55$

Chapter1:

Introduction to financial management : Meaning, "ature, and scope, functions, and relation with otherdisciplines, o#


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INTERNATIONAL FINANCE

Chapter1:8inancial Management in a glo#al conte0t: &he importance, rewards and risks of international finance,

=oals of M"s, the nature and measurement of e0posure and risk, International Monitor Sstem,(alance of Pament, international #usiness methods, =ovt. influence on fore0 rate.

Chapter2:

International 8inancial Markets:, fore0 trading, cash and spot e0change markets, fore0 rates and

/uotation, forward markets, e0change rate #ehavior, cross rate, fore0 market participants, and Ar#itrage

profit in fore0 markets.

Chapter3:

8ore0 $isk Management: edging against fore0 e0posure, forward market, future market including 8$A,

option markets, currenc swaps, interest rate swaps, cross* currenc swaps including caps, floors, and

collars, hedging through currenc of invoicing, hedging through mi0ed currenc invoicing, hedged

through selection of suppl countr.

Chapter4:8orecasting 8ore0 $ate: Measuring e0change rate movements, e0change rate e/uili#rium,factors

affecting fore0 rate, forecasting fore0 rates, international parit relation, interest rate 'parit purchasing

power parit and 8isher +ffect.

Chapter5:

8ore0 +0posure: Management of transaction, translation, economic, political and interest ratee0posure.

Chapter!:International Pro


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Maa)e*et +, Fa.a/ %er0.e

(MBAF- 55

Chapter1:

Introduction: Definition and meaning of financial services, nature and scope of financial services, tpes of

financial services ! 8ee #ased and fund #ased services, regulator frame work for financial services.

Chapter2:

%easing and hire purchase: %egal and ta0 aspects of leasing and hire purchase, financial evaluation of

leasing and hire purchase, difference #etween leasing and hire purchase, consumer credit

Chapter3:

8actoring, forfeiting and #ill discounting: Introduction theoretical frame work and legal frame work, and

practices in India; Depositories: An analsis of depositories act, constitution, role and functions of

depositories participants, issues and registrars.

Chapter4:

Benture capital financing: Introduction, theoretical frame work and legal frame work, Indian venture

capital scenario, S+(I guidelines.

Chapter5:

redit rating: Introduction, regulator frame work, credit rating agencies, rating process and

methodolog, rating sm#ols1grades to various instruments including AM+%S, legal guidelines.

Chapter!:

ousing finance: Introduction, "ational ousing (ank '"(), e0tension of e/uit support, refinance

support of "(, mortgaged #ased securiti@ation; "on*#anking financial companies '"(8s): 8ormation

and regulation of "(8s.

Chapter$:

redit cards: oncept, #illing and pament ! sharing commission and settlement procedure, various tpes

of credit cards ! the add*on facilit ! mem#er esta#lishment, mem#er affiliates, BISA net ! default

handling and implication.


9/11

MC-508: MANAGEMENT CONTROL AND INFORMATION !TEM

O"#e$t%&e:T5e o%;ecti!e o) t5is course is to ac+uaint t5e students a%out t5e

concet and alication o) $anage$ent control s*ste$ in large

organi0ations and to $a-e t5e$ )a$iliar &it5 $odern control tec5ni+ues'

C'(r)e O(t*%+e:

,+%t-1: Nature o) Control .unction' Manage$ent Control: Nature and Scoe'

Strategic lanning: Concet, Organisation goals and strategies' Organisation

structure Position o) controller in t5e organisation structure'

,+%t-II: Manage$ent Control Process: Progra$$ing and %udgeting'Prearation o) )unctional %udgets and $aster %udget' (udgetar* Control:

Anal*sis o) !ariances' ir%*, Manage$ent Control S*ste$,? nd ed' Prentice /all, =@@'

2 R'' Tric-er, Manage$ent In)or$ation and Control S*ste$, o5n ile*

and Sons, =@@B' S5*a$ Sunder, T5eor* o) Accounting and Control,

Sout5 estern College Pu%lis5ing, =@@'D' Ro%ert N' Ant5on* and 1' Go!indra;an, Manage$ent Control S*ste$s,

=Dt5 ed', Ric5ard 7' Ir&in, ?F'


10/11

MC-505: CORORATE FINANCIAL ACCO,NTING

O"#e$t%&e:T5is course ena%les t5e students to learn ad!anced accounting

ractices'

C'(r)e O(t*%+e:,+%t-I:7e!elo$ent o) Accounting Standards" Concet, %ene2ts, rocedure

)or issuing Accounting standards ASH in India' Salient )eatures o) Accounting

Standards AsH'International .inancial Reorting standards I.RSH" Needs and

rocedures'

,+%t-II:Issue, .or)eiture and Reissue o) S5ares, .inal Accounts and .inancial

state$ents o) co$anies, Purc5ase o) (usiness, Li+uidation Accounts'

1aluation o) S5ares and good&ill'

,+%t-III: A$alga$ation, A%sortion and Reconstructions o) Co$anies,

/olding Co$an* Accounts, Cororate Reorting" O%;ecti!es, .actorsincluding Cororate reorting, Reorting ractices in India'

,+%t-I: Accounting )or Price Le!el C5anges" Nature and Tec5ni+ues'

Accounting )or /u$an Resources" Need, Models o) 1aluation, Areas o)

Cororate Social Per)or$ance" Measure$ent and u%lic reorting o)

Cororate Social Per)or$ance, !alue added accounting'

,+%t-: Recent de!elo$ent in cororate accounting: Role o) accountants

and li-e issues

(..e)te/ Rea/%+.):

=' C' Enger , L' A' (ernstein' and >'R' La$%ert: Ad!anced Accounting,Ir&in,

?' C5icago'D' 7'E'>eiso and ''e*gandt: Inter$ediate Accounting, o5n ile* and

N Sons'' 7el5i'B' 7el5i'F' 7earden and S'>' (ernstein and: Accounting )or Manage$ent, 1i-as

Pu%'Ne&' 'R Monga, Ad!anced .inancial Accounting, Ma*oor Paer%ac-s,

Noida'J' M'C S5u-la, and T'C' Gre&al, Ad!anced Accountanc*' Sultan C5and

3Co' Ne&@' P'M' .isc5er, '' Ta*lor and 'A Leer: Ad!anced Accounting, Sout5

#estern, O5io'=' R'. Neigs, .inancial Accounting, Tata Mc Gre&al: /ill, Ne& 7el5i'


11/11

==' R'L Guta: Ad!anced .inancial Accounting, S' C5and 3 Co' Ne&7el5i'

=?' R'Nara*anas&a$*, , .inancial Accounting: A $anagerialPersecti!e, Prentice /all o) India, 7el5i'

=D' S'N Ma5es5&aari: .unda$ental o) Accounting, 1i-as5 Pu%'

Fin. Syllabus (1) - Copy

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