Syllabi Of Bachelor of Business Management - Loginapps.nmu.ac.in/syllab/Commerce and...

2010

(Grade ‘B’ (2.88) NAAC Re‐Accredited)

FACULTY OF COMMERCE & MANAGEMENT

Syllabi

Of

Bachelor of Business Management

Third Year B.B.M.

North Maharashtra University, Jalgaon

Semester Pattern

SEMESTER- VI (w.e.f.: June-2010)

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North Maharashtra University, Jalgaon (NAAC Accredited ‘B’ Grade University)

FACULTY OF COMMERCE & MANAGEMENT New Syllabus: T.Y.B.B.M. (W.E.F. June ‐2010)

Compulsory Paper: M‐ 6.1 Auditing SEMESTER ‐ VI

80+20 Pattern: External Marks 80 +Internal Marks 20 = Maximum Total marks: 100 Objectives

1. To introduce various auditing Techniques and tools to the students.

2. To enable the students to know the Corporate Accounting practices, and the auditing practices

followed in the audit of certain other entities

3. To introduce the students the relevant Auditing & Assurance Standards

T Y B B M SEMESTER ‐ VI M‐ 6.1 Auditing [100 marks] Lectures:48

1. Evaluation of Internal Control Lectures:07

a. Internal control: meaning, importance, Elements of internal control; Review and

documentation; Evaluation of internal control system, Internal control questionnaire,

internal control check list; Tests of control; Application of concept of materiality and audit

risk.

b. Internal Check system ‐ Meaning, Advantages, Limitations‐ Internal check system regarding –

Purchase department, Stores department, Sales department and wages department

c. Test checking – Meaning, Advantages, Limitations

d. Routine Checking ‐ Meaning, Advantages, Limitations

e. Elementary study of AAS‐6 on “Risk Assessment and Internal Control”

2. Audit Documentation Audit evidence Lectures:07

a. Audit Documentation Audit working papers, Audit files ‐ permanent and current audit files;

ownership and custody of working papers. Elementary study of AAS‐3 on “Documentation”

b. Audit evidence: Audit procedures for obtaining evidence; Sources of evidence; Reliability of

audit evidence; Methods of obtaining audit evidence ‐ physical verification, documentation,

direct confirmation, re‐computation, analytical review techniques, representation by

management, obtaining certificate. Elementary study of AAS‐5 on “Audit Evidence”

3. Vouching and verification, and valuation Lectures:10

a. Vouching – Meaning, advantages, points to be considered at the time of Vouching, Vouching

of cash transactions and trading transactions –

b. Vouching of cash purchases and credit purchases, purchases returns, Capital expenditure,

Cash sales and credit sales, sales under hire‐purchase agreement, goods on consignment,

sales returns, payment to creditors, receipts from debtors, allowances given to customers,

wages and salaries paid, payments into and out of banks, petty cash payments

4. Verification and valuation of assets and liabilities Lectures:06

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a. Verification and valuation of assets and liabilities – Meaning and objects of Verification and

Valuation, difference between verification and valuation, procedure of verification and

valuation of assets and liabilities – Study of Verification of Share capital and transfer of

shares, Loans taken, Creditors, Outstanding Expenses, Fixed Assets including Plant &

Machinery, Land & Building, Investment, Debtors, Stock, Cash and Bank balance.

5. Auditing in Computerized Information System (CIS) Environment lectures:06

a. Meaning of CIS, Approaches to computer auditing, distinction between manual accounting,

audit and computerized accounting audit, characteristics of CIS Environment, Computer

frauds and computer virus.

b. Government audit‐ Features and basic principles of government audit, local bodies and non‐

governmental organizations, Comptroller and Auditor General and his constitutional role.

6. Audit report Lectures:04

a. Meaning, importance, contents of audit report, types of report, audit Qualifications,

disclaimers, adverse opinion. Distinction between reports and certificates, notes on

accounts, distinction between notes and qualifications, detailed observations by the

statutory auditor to the management vis‐a‐vis obligations of reporting to the members.

b. Elementary study of AAS‐28 on “The Auditor’s Report on Financial Statements”

7. Special points in audit lectuers:08

a. Special points in audit of different types of undertakings ‐ Educational institutions, Hotels,

Clubs, Hospitals, Hire‐purchase and leasing companies

4. Reference Books:

5. Contemporary Auditing Kamal Gupta

6. Auditing N.D.Kapoor

7. Practical Auditing T.N.Tandon

8. Auditing Dinkar Pagare

9. Auditing R.G.Saxena (Himalaya Publications)

10. Practical auditing Spicer & Pegler

11. Principles and practices of Auditing Jagdish Prakash

12. Principles of Auditing Ghatalia

13. Business correspondence and Report Writing Tata M.Graw Hill

14. Business correspondence & Report writing Urmila Rai &S.M. Rai

15. Business communications and Report writing Kalyani Publications

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Compulsory Paper:M‐ 6.2 Businesses and Mercantile Law SEMESTER ‐ VI

80+20 Pattern: External Marks 80 +Internal Marks 20 = Maximum Total marks: 100 Semester : VI M‐ 6.2 Business And Mercantile Law [100 Marks] Lectures:48

1. Law of Contract – 1872 Lectures: 06

Nature Of Contract – Classification – Offer And Acceptance – Capacity Of Contract – Free

Consent – Consideration – Performance Of Contract – Discharge Of Contract – Remedies For

Breach Of Contract.

2. Consumer Protection Act, 1986 Lectures: 06

Definition – Consumer – Goods – Services – Trader – Manufacturer – Consumer Complaints

– Disputes – Rights – Consumer Guidance And Education – Emergence Of Consumers

Disputes Redressal System.

3. Sale Of Goods Act, 1930 Lectures: 06

Introduction – Goods And Their Classification – Conditions And Warranties – Performance Of

The Contracts Of Sale – Unpaid Seller And His Rights – Sale By Auction.

4. Workmen’s Compensation Act, 1923 Lectures: 04

Definitions – Objects – Employer’s Liability To Pay Compensation – Claims For Compensation

– Commissioner And His Powers – Transfer Of Proceedings

5. Employee’s Provident Fund Act, 1952 Lectures: 04

Definitions – Duties Of Employers – Nomination – Determination Of Moneys – Recovery –

Protection Of Contributions

6. Industrial Dispute Act, 1947 Lectures: 06

Definitions – Objects Of The Act – Features Of The Act – Methods Of Settling Disputes –

Awards And Settlement – Change Of Conditions – Strikes And Lockouts – Lay Off And

Retrenchment – Offences And Penalties.

7. Information Technology Act, 2000 Lectures: 06

Meaning – Objectives – Scope – Offences And Penalties And Adjudication – Digital Signature

– Electronic Governance – Offences And Penalties

8. The Prevention Of Food Adulteration Act, 1954. Lectures: 06

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Definitions – Central Food Laboratory – Functions Of C.F.L. – Analysis Of Food – Food

Inspector And His Powers – Procedure Followed By Food Inspector – Report Of Public

Analyst – Fine And Punishment

9. Environmental Protection Act Lectures: 04

Definitions – Powers of Central Government – Rules To Regulate An Environmental Pollution

– Prevention Control And Abatement Of Environmental Pollution – Reports Of Government

Analysts – Water Pollution

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Elective Paper: M‐ 6.3.1: Bank Management (Management of Banks & Financial Services)

SEMESTER ‐ VI

80+20 Pattern: External Marks 80 +Internal Marks 20 = Maximum Total marks: 100

SEMESTER ‐ VI M‐ 6.3.1: Bank Management [100 marks] Lectures:48

1. Introduction To Banking (12)

a. Banking System In India

b. Commercial Banking Structure: Meaning, Role & Functions Of The Banks

c. Liabilities & Assets Of The Banks

d. New Concepts In Banking: Retail Banking, Microfinance, Credit/ Debit Cards, ATM’s,

Online Banking, Mobile Banking

e. Non‐Banking Financial Corporations: Role & Growth, Types Of NBFC’s, Regulations &

RBI’s Control

f. Quality Of Customer Services In Commercial Banks

g. Latest In Banking

i. Autonomy Packages In Banks

ii. Banking Cash Transaction Tax

iii. Service Tax On Financial Services

iv. Dividend Policy For Banks

v. Corporate Debt Restructuring (CDR)

vi. Depository Systems – NSDL, Dematerialization

2. Bank Management (08)

a. Objectives, Evolution, Scope& Functional Areas Of Bank Management

b. Functional Areas: Deposit Mobilization, Credit Planning & Management, Asset

Management, Liability Management, Liquidity Management, Investment

Management, Management Legal Department, Office Management,

3. Credit Planning & Management (12)

a. Objective, Need, Importance

b. Maintaining Ratio As Per RBI Directories

c. Credit Culture

i. Financial Analysis Credit Rating, Inter‐Firm Comparison, Project Appraisal,

ii. Consortium Lending, Loan Syndication,

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iii. Documentation, Disbursement

d. Priority Sector Lending As Per The RBI Directives

e. NPA Management:

i. Meaning, Impact, Identification

ii. Recovery Mechanism And Management

iii. Compromise Proposals As Per RBI Directives

iv. Securitization And Other Measures Available

v. Debt Recovery Tribunal (DRT) And Legal Recourse

vi. Provisioning Required As Per RBI Directives

4. Financial Services : (03)

a. Meaning Significance, Functions, Features, Constituents, Problems,

b. Evolution Of Financial Services In India

5. Insurance (03)

a. Insurance: Meaning, Principles& Roles

b. Types Of Insurance – Life (Normal & Health), General, Agricultural & Bancassurance,

Re‐Insurance, Group Insurance & Micro‐Insurance. ,

c. Types Of Policies

d. Regulatory Framework In India, Claims

6. Mutual Funds (06)

a. Mutual Funds: Meaning, Evolution, Performance& Its Measures, Advantages,

Growth In India

b. Types Of Mutual Funds Schemes, Regulatory Aspects ,Financial Risk

c. Open V/S Closed, Debt V/S Equity

d. Tax Implications & Transparency In Mfs

e. Introduction To Hedge Funds & Participatory Notes

7. Merchant Banking Services (04)

a. Merchant Banking; Meaning, Scope, Functions

b. Set‐Up Of Merchant Banking In India: Registration, Issue Manager,

c. Merchant Banking In India & Itsfuture Prospects.

REFERENCE BOOKS:

1) Introduction To Banking: Vijayaragavan Iyengar – Excel Books

2) Banking Theory &Practice (19th Ed.): K.C. & Lekshy Shekhar, Vikas Publication

3) Management Of Banking & Financial System By Paul ‐ Pearson

4) Merchant Banking & Financial Services – Dr. K Ravichandran ‐ Himalaya

5) Indian Financial System’ Dr. G. Ramesh Bapu, Himalaya Publishing House

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6) E‐Banking & Development Of Banks’ Verma, Gupta, & Sharma, Deep &Deep

7) Indian Economy: Datta & Sunderam, (2009),S.Chand &Company

8) Indian Economy: Mishra &Puri (2009), Himalaya Publishing House

9) Banking And Economics Growth.‐B. M L. Nigam

10) Law And Practice Of Banking. ‐ S.R. Davar

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Elective Paper : M‐ 6.3.2: Supply Chain Management SEMESTER ‐ VI


SEMESTER ‐ VI M‐ 6.3.2: Supply Chain Management 100 marks Lectures:48

1. Understanding the Supply Chain 08 a. Concept of Supply Chain Management b. Meaning of Supply Chain Management c. Objective of Supply Chain d. Need / Importance of Supply Chain Management e. Decision Phases in Supply Chain.

2. Supply Chain Drivers and Metrics 08 a. Drivers of Supply Chain Performance b. Framework for Structuring Drivers. c. Facilities d. Inventory e. Transportation f. Information g. Sourcing h. Pricing i. Obstacles to achieving strategic fit.

3. Network Design in supply Chain 08 a. The Role of Network Design in Supply Chain b. Factors influencing Network Design Decisions c. Framework for Network Design Decisions d. The Role of I.T. in Network Design.

4. Demand forecasting in Supply Chain 08 a. The Role of forecasting in supply Chain b. Characteristics of forecasting c. Components of A Forecast & Forecasting Demand d. Basic approach to demand forecasting e. Measures of forecast errors f. The Role of I.T. in forecasting g. Risk Management in Forecasting h. Forecasting in practice

5. Planning Supply & Demand in Supply Chain 08 a. The Roe of planning in Supply Chain b. Planning problems c. Planning Strategies d. The Role of I.T. in planning e. Planning in practice f. Managing Supply g. Managing Demand

6. Information Technology in Supply Chain 08 a. The Role of I.T. in Supply Chain b. The supply chains I.T. framework c. Customer Relationship Management

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d. Internal Supply Chain Management e. Supplier Relationship Management f. The future of I.T. in the Supply Chain g. Risk Management in I.T. h. Supply Chain I.T. in practice

Reference Books: 1) Supply Chain Management – Sunil Chopra & Peter Meindle, D.V. Kalpra – Pearson Prentice Hall

Publisher. 2) Supply Chain Management – Rober Handfield & Evnest Nichols, Prentice Hall Publisher – 1999

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Elective Paper: M‐ 6.3.3: Stock & Commodity Market SEMESTER ‐ VI

80+20 Pattern: External Marks 80 +Internal Marks 20 = Maximum Total marks: 100 SEMESTER ‐ VI M‐ 6.3.3: Stock & Commodity Market 100 marks Lectures:48

1. Introduction (Lectures ‐ 6)

a. Stock Exchanges (BSE, NSE, OTCEI)

i. Organization

ii. Functions

iii. Role & Importance

b. Growth Of Indian Stock Markets

2. Primary Market (Lectures ‐ 6)

a. Types Of Shares ‐ Debentures‐ Bonds

b. Initial Public Offer

c. Merchant Banker To An Issue

d. Underwriters

e. Credit Rating Agencies

3. Secondary Market (Lectures ‐ 6)

a. Meaning, Significance & Scope

b. Secondary Market Intermediaries

c. Stock Brokers, Sub Brokers, Advisers

d. Depositories

e. Custodian ‐ Share Transfer Agents

f. Listing

4. Mutual Funds (Lectures ‐ 6)

a. Concept

b. Advantages Of Mutual Fund Investing

c. Types Of Funds : (Liquid Fund, Equity Fund, Debt Fund, Hybrid Fund, Commodity

Fund, Real Estate Funds, Fund Of Funds Etc.)

5. Commodity Derivatives (Lectures ‐ 6)

a. Concept Of Commodity, Commodity Exchanges, Futures Contracts

b. Differences Between Physical & Future Market

c. Trading In Commodity Markets

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d. Efficiency Of Commodity Markets

e. Size Of Commodity Markets In India

f. Benefits Of Commodity Markets

g. Commodity Markets Of India

h. Global Commodities Exchanges

i. Commodity Specific Issue

6. Introduction To Derivatives (Lectures ‐ 8)

a. Derivatives Defined

b. Types Of Derivatives

c. Financial Derivatives

d. Commodity Derivatives

e. Products, Participants & Functions

7. Using Commodity Derivatives Markets (Lectures ‐ 6)

a. Hedging

b. Speculation

c. Arbitrage

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North Maharashtra University, Jalgaon (NACC Accredited ‘B’ Grade University)


Elective Paper: M‐ 6.4.1: Market Research SEMESTER ‐ VI


1. To expose students to the areas of Commercial and Business research activities as well as careers in research and consultancy

2. To enhance capabilities of students to design and implement research and study arrangements.

SEMESTER ‐ VI M‐ 6.4.1: Market Research [100 marks] Lectures:48

1. Research Methodology and Market Research Lectures 8

a. The Meaning Of Research

b. The Objectives Of Research

c. The Types Of Research

d. The Need For Market Research

e. Problems Encountered By Researchers

f. The Marketing Research

g. The Limitation Of Marketing Research

h. Utilities Of Marketing Research To The Economy

2. Scientific Method In Research Lectures 6

a. Marketing Research – A Definition

b. Scientific Method In Research

c. Characteristics Of Scientific Method

3. Research Process Lectures 6

a. What Is Research Problem

b. What Is Research Methodology

c. Research Design/Plan

d. Steps Involved In Preparing Market Research Plan Or Designing A Research

4. Research Problem Formulation Lectures 6

a. Formulating The Problem

b. Sources For Problem Identification

c. Self Questioning By Researcher While Defining The Problem

5. Research Design Lectures 6

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a. Meaning

b. Types Of Research Design

c. Research Design Frame Work

6. Data Collection, Sampling And Interviewing Lectures 8

a. Secondary Data – Evaluating Secondary Data – Sources Of Secondary Data

b. Collection Of Primary Data – Observation – Methods Of Observation –

c. Questionnaire – Designing The Questions – Choice Of Survey Method

d. Measurement And Scaling – Types Of Scales – Criteria For A Good Scale –

Development Of Marketing Measures

e. Sampling Designs – Some Basic Terms – Estimation And Testing Of Hypotheses –

Advantages And Limitations Of Sampling

f. Interviewing – Conditions For A Successful Interview – Selection Of Interviewers –

Training Of Interviewers – Supervision Of Interviewers

7. Data Processing, Analysis And Reporting Lectures 8

a. Data Processing – Editing – Coding – Tabulation – Computer Processing Of

b. Data – Measures Of Central Tendency

c. Testing Hypothesis – Concept Of Hypothesis – Procedure In Hypothesis Testing –

Parametric Tests – Hypothesis Testing In Respect Of Interval Data

d. Interpretation And Report Writing – Interpretation – Report Writing – Oral And

Written Reports – Preparation Of The Report

Recommended Books:

1. Business Research Methods – Donald R. Cooper, Pamela S.Schindeller, Tata Mcgraw Hill

2. Business Research Methods – S.N.Murthy, U.Bhojanna, Excel Books

3. Marketing Research – G.C.Beri, Tata Mcgraw Hill

4. Marketing Research – Naresh K.Malhotra, Pearson Education, (Prentice Hill)

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Elective Paper : M‐ 6.4.2: Investment Management SEMESTER ‐ VI

80+20 Pattern: External Marks 80 +Internal Marks 20 = Maximum Total marks: 100 SEMESTER ‐ VI M‐ 6.4.2: Investment Management [100 marks] Lectures:48 1. Nature & Scope Of Investment Management Lectures:8

a. Meaning of Investment

b. Investment and saving , Investment & Speculation, Investment & Gambling

c. importance of Investment

d. Factors Favourable For Investment

e. Investment Media and Features Of Investment Programme

f. The Investment Process

g. Strategies For Successful Investing

h. Investment Attributes.

2. Alternative Forms of Investment Lectures:16

a. Investment Classification

b. Bonds : Features , Classification , Types and Evaluation Of Bonds

c. Shares ‐ Features , Classification , Types and Evaluation Of Shares

d. Options and Warrants

e. Govt. Security : Types, Prices & Yield

f. Life Insurance

g. Provident fund

h. Investment in Units : Objectives and evaluation of Investment in Unit Schemes

i. Investment in Land, Gold, Silver, Diamonds, Stamps and Antiques.

j. Deposits in Banks, Financial Institutions and Companies

3. Non Resident Indian (NRI) Investment. Lectures:12

a. NRI‐ meaning ,

b. NRO Account ‐ NRI Accounts FCNR (B) A/C.

c. Encouragement to NRI Intersegment.

d. Investment On Repatriation Basis

e. Tax Benefit and Other Benefits to NRI Investors

f. RBI Permission ‐ Ceiling On NRI Investment

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g. Direct Investment Without Repatriation ‐ Benefit Direct Investment With

Repatriation

h. Foreign Financial Institution (FFI’s )‐ Foreign Institutional Investors ‐ Activities

Allowed

4. Investor & Interest Rates. Lectures:04

a. Kinds Of Interest

b. Determination Of Market Rate

c. Term Structure

d. Interest Rate In India.

5. Disinvestment of Public Sector Undertaking. Lectures:08

a. Introduction. Disinvestment Machinery

b. Proceeds Realised From Disinvestment.

c. Evaluating the Disinvestment Programme.

d. Disinvestment of PSU in Different Countries.

Book Recommended

1. Investment Management & Stock Market ‐ Vaishisth. &Gupta,D.D.Publication

2. Investment & Securities In India. – Avadhani Himalaya

3. Investment Management: Priti Singh ,Himalaya

4. Financial market & Institutional in India – Dr.Mukund Mahajan, Nirali Pub.

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Elective Paper: M‐ 6.4.3: Organizational Behavior SEMESTER ‐ VI


SEMESTER ‐ VI M‐ 6.4.3: Organizational Behavior 100 marks Lectures:48

1. Introduction (06)

a. Definition of O.B,

b. Key elements of O.B.

c. Nature & Scope of O.B.

d. O.B. Process

e. Disciplines contributing to O.B.

f. Organization Culture & Diversity

2. Individual Perspective (07)

a. Personality. Concept. Determinants and Types, How Personality influences O.B

b. Attitudes. Types, Components & Functions. Attitudes& O.B.

c. Concept of Job Satisfaction.

d. Perception. Definition, Basic Elements, Factors Influencing Perception, Attribution.

e. Learning. Meaning. Determinants, Principles, Learning & Behavior

3. Interpersonal Relationship (07)

a. Developing interpersonal relations

b. Conflict. Meaning, Sources, Types.

c. Intrapersonal Conflict ‐ Role Identity, Role Perception, Role Expectation, Role

Conflict.

d. Interpersonal Conflict (Transactional Analysis and Johari Window)

e. Conflict Management

4. Group Dynamics (07)

a. Groups in Organization, Nature, Membership,

b. Process of Group Development,

c. Types of Groups, Group structure

d. Group Norms, Group Conformity,

e. Group Cohesion, Group Size, Group Think.

5. Motivation (08)

a. Meaning & Types of Motives

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b. Theories of Motivation

i. Hierarchy of needs Theory

ii. Theory X and Theory Y

iii. Motivation‐Hygiene Two Factor theory

iv. Vroom’s Expectancy theory

v. Mc Cellands Learned Needs Theory

vi. Goal Setting Theory

c. Financial and Non‐Financial motivators

6. Leadership (07)

a. Meaning , Functions, Styles, Traits of Leadership

b. Theories of Leadership

i. Likert’s System of 4

ii. Fielders Leadership Contingency theory

iii. Hersey‐Blanchards Situational Leadership Theory

iv. Charismatic Leadership Theory

v. Transformation Leadership Theory

7. Change Management and Development (06)

a. Meaning, Planned Change, Resistance to change, Managing resistance to change

b. Meaning of organization development, Characteristics, Objectives.

c. Work stress : Meaning of Stress, Nature and sources of stress, Consequences of

Stress, Coping Strategies for the Stress

References

1. Organization Behavior – Parikh – Tata Mcgraw Hill

2. Organization Behavior – Fred Luthans – Tata Mcgraw Hill

3. Organization Behavior – Mcshane, Glinow & Radha sharma– Tata Mcgraw Hill

4. Organization Behavior –Stephen P . Robbins, Pearson

5. Organization Behavior – K. Ashwathappa – Himalaya Publications

6. Organization Behavior – Suja R. Nair, Himalaya Publications

7. Human Behavior at Work –Keith Devis ‐ Pearson

8. Organization Behavior – Arun Kumar & N. Meenakshi, Vikas Publishers

9. Organization Behavior – Nelson & Quick, Cenage Learning

10. Management & OB – Jayantee Mukherjee‐Saha, Excel Books

11. Organization Behavior –S.S. Khanka‐ S chand

12. Organization Behavior – P G Aquinas, Excel books, New Delhi

13. Organization Behavior – M.N. Mishra, Vikas Publications

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Elective paper : M‐ 6.5.1 Management Accountancy‐II SEMESTER ‐ VI


The objective of this paper is to familiarize the students with the Tools and Skills of Decision making in Management accounting. SEMESTER ‐ VI M‐ 6.5.1 Management Accountancy – II 100 marks Lectures:48

1. Cash Flow Analysis Lectures:10 a. Cash Flow Analysis ‐ Concept of Cash Flow statements, comparison between

Funds Flow and Cash Flow statements, uses and significance of CFS, Preparation of Cash Flow statement as per Accounting Standards AS ‐3 ON CASH FLOW STATEMENT Cash flow statement.

2. Budgetary Control Lectures:10 a. Budgetary Control – Budget, Budgeting, Objectives, advantages, limitations of

Budgets ‐ Essentials and Budgets and Budgetary control – Classification of budgets – Flexible Budgets – Control Budgets – Organization of Budgetary control – Fundamentals of Capital budgeting – Techniques of Capital budgeting.

3. Marginal Costing and Break even Analysis Lectures:10 a. Marginal Costing and Break Even Analysis: Concept of marginal costing,

Variable and absorption costing, Benefits and limitations of cost, volume and profit analysis, break‐even point Margin of safely Make or buy decision. Simple problems

4. Preparation of Project Report Lectures:08 a. Project planning and capital budgeting: preparation of project report; financial

projections; sensitivity analysis in capital budgeting; Impact of inflation on capital budgeting decisions, capital rationing, risk analysis in capital budgeting and evaluation of risky investments; social cost‐benefit analysis; simulation and decision tree analysis.

b. 2 (a) Types of financing: project financing; intermediate and long‐term financing; negotiating term loans with banks and financial institutions; appraisal of term loans by financial institutions in India, lease financing.

c. (b) Special problems relating to Financing and Management of small and medium enterprises.

5. Accounting for price level changes & Responsibility accounting Lectures:10 a. Accounting for price level changes – inflation accounting, limitations of

historical cost accounting, methods of accounting for changing prices. b. Responsibility accounting ‐ basic principles, centers of control; responsibility

reporting, implementation, organizational aspects, benefits and difficulties; management reporting system; behavioral consideration in accounting; social reporting.

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c. Management Reporting [Elementary study]: Methods of reporting requirements of a good report, kinds of reports, principles of good reporting system, drafting of reports under different situations.

Reference Books ‐ 1. R. N. Anthony , G. A. Walsh: Management Accounting 2. M. Y. Khan. K. P. Jain: Management Accounting 3. M. Pandey: Management Accounting (Vikas) 4. J. Betty: Management Accounting 5. Sr. K. Paul: Management Accounting 6. Dr. Jawaharlal: Management Accounting 7. Man Mohan Goyal: Management Accounting 8. S. N. Maheshwari: Principles of Management Accounting 9. Ravi M. Kishore: Financial Management (Taxmann, New Delhi) 10. R. K. Sharma and Shashi K. Gupta: Management Accounting 11. Richard M. Lynch and Robert Williamson: Accounting for Management Planning and

Control 12. Ravi Kishor: Advanced Management Accounting (Taxmann)

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Elective Paper: M6.5.2 System Managemnt and ERP –II SEMESTER ‐ VI


SEMESTER ‐ VI M6.5.2: System Managemnt and ERP –II 100 marks Lectures:48

1. Software Design Concept 12

a. Design Process, Principles, Functional Independences, and Cohesive and coupling,

Interface designing: Internal and External interface design and user Interface design.

Interface design guidelines: General Interaction, Information display and Data Input

2. Software Testing and Maintenance 10

a. Testing Methods (Functional, Equivalence class, Decision Table, Causes effect

graphing, structural testing). Maintenance Process, Maintenance Model, reverse

engineering, software configuration Management.

3. ERP modules and Vendors 12

a. Finance

b. Sales and Distribution

c. Inventory Control

d. Vendors, consultants and users

4. ERP Software Overview 04

a. SAP

b. BAAN

c. Oracle

5. ERP case Studies 10

REFERENCE BOOKS

1. Enterprise Resource Planning – Alexix Leon

2. ERP – TATA McGraw Publication

3. ERP Ware: ERP implementation Framework – V.K.Garg & N.K. Venkitakrishnan

4. Software Engineering – Roger Pressman

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Elective paper: M‐ 6.5.3: Import Export Management ‐ II SEMESTER ‐ VI

80+20 Pattern: External Marks 80 +Internal Marks 20 = Maximum Total marks: 100 SEMESTER ‐ VI M‐ 6.5.3: Import Export Management ‐ II 100 marks Lectures:48 1. International Marketing Environment & Marketing Strategy

a. Political & Legal Environment

b. Economic Environment

c. Social & Cultural Environment

d. Other Factors

e. Product Strategies

f. Product Market Nexus & Export Development Marketing Environment & Product

Strategies

g. Product Communication Strategies

h. Globalization Vs Standardization.

i. Promotion Strategies

i. Marketing Environment & Promotion Strategies

ii. Factors Influencing Promotion Strategies

iii. Trade Fairs & Exhibition, ITPO , ITC

2. Export Finance

a. Terms Of Payment In Export

b. Packing Credit An Its Formalities

c. Post Shipment Finance Short Term

d. Medium And Long Term Financing

e. Foreign Exchange Cover

f. ECGC

3. Counter Trade

a. Forms Of Counter Trade

b. Reasons For The Growth Of Counter Trade, Drawbacks

4. Foreign Exchange Market

a. Meaning, Nature And Functions

b. Determination Of Exchange Rates, Purchasing Power Parity Theory: Balance Of

Payments Theory.

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c. Exchange Control, Exchange Rate Systems

d. Exchange Eater Classification, Convertibility Of Rupee, Devaluation, Exchange Risks

And Their Management

e. Foreign Exchange Management Act (FEMA)

5. GLOBALISATION a. Meaning And Dimensions , Stages Of Globalization ,

b. Essential Conditions For Globalization

c. Implications And Impact Of Globalization

d. Globalization Of Indian Business.

BOOK’S SUGGESTED 1. International Trade & Export Management Francis Cherunilam Himalaya Publishing House

(Sixteenth Edition 2008) 2. International Trade & Payments : Genaro C.Da Costa‐ Himalaya Publishing’ (First Edition

2004) 3. Export Management ‐ T.A.S Balagapal Himalaya Publishing House (Fourteenth Revised

Edition 1999) 4. Export Import Procedures And Documentation Acharya & Jain Himalaya Publishing (First

Edition Jan. 2003) 5. International Trade (Policies &Prospective In Developing Economy ) Dr. M.J Mathew

Prateeksha Publications Jaipur (First Edition ) 6. Business Practices: Dr. P.C Pardeshi Sheth Publishers Pvt Ltd. Pune

A Study Of World Trade Organization: K.R Gupta Atlantic Publishers & Distribution New Delhi

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Compulsory: M‐ 6.5.3: Project Report

SEMESTER ‐ VI


Semester ‐ VI M‐ 6.6: ‐ Practical Training And Internship Project 100 Marks

1.1. Each student shall have to undergo a practical training for a period of not less than 3 weeks

during vacation falling after the end of second year/during winter vacation of the year.

1.2. In the sixth semester examination, a student is required to do “Project Work” individually on the

basis of specialization. No group work is allowed in this. The topic should be decided with

consultation and guidance of internal teacher of the Institute /college at the end of the second year,

so that the student can take up the training during the vacations. The Project should be necessarily

innovative and /or Problem solving. No teacher shall be entrusted with more than 15 students for

guidance and supervision.

1.3. The departments / institute/ college shall submit the detailed list of candidate with Project Titles,

name of the organization, internal guide & elective subject to the university on or before 31st July of

the year.

1.4. The student has to write a report based on the actual training undergone during the vacations at

the specific selected enterprise, get it certified by the concerned teacher that the Project report has

been satisfactorily completed and submit TWO typed copies of the same to the Head / Director of

the institute/principal of the college.

1.5. One copy of the report submitted by the student shall be forwarded to the University by the

Institute before 31st January.

1.6. The project work will carry maximum 100 marks, of which internal teacher shall award marks out

of maximum 40 marks on the basis of project work done by the student as a continuous assessment.

Remaining marks shall be awarded out of maximum 60 marks by examining the student during Viva‐

voce, by the panel of two external examiners to be appointed by the University.

1.7. No students will be permitted to appear for Viva‐voce examination, unless and until (s) he

submits the project report before the stipulated time.

END

Syllabi Of Bachelor of Business Management - Loginapps.nmu.ac.in/syllab/Commerce and...

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