SYLLABUS WITH EFFECT FROM : NOV.,/DEC. 2020

  • Paper Code: UB04ACOM51
  • Title Of Paper: English and Business Communication – IV
  • Total Credit: 3
Unit Description of Detail Weighting(%)
Text: A collection of short stories
GEMS OF WISDOM (Macmillan)
An Anthology of Short Stories Part 2 ( Stories 6 – 10)
I Essay type questions / Short notes
(One essay type question and one short note may be asked)		 25%
II Banking Correspondence
(Letters concerning opening of accounts, stopping payment of a
cheque; dishonoring of cheques; overdrawn accounts, loans
and overdraft facilities)
(Two letters may be asked)		 25%
III Agency Correspondence
( Letters concerning finding an agent, application for agencies;
offers of agencies, formal agency agreements, agency commission; working
and services of agents, poor sales, termination of agency, friction between the
principal and an agent )
( Two letters may be asked )		 25%
IV Office Memorandum
( Letters asking permission, granting permission, refusing
permission, seeking explanation, reprimand and warning )
Insurance letters
Life: ( loans against policies; surrender value of policy;
lapsing of policies; claims against policies )
Fire: ( Proposal of policy; issuing cover note; informing
the insurance company of the transfer of goods; losses
and claims; settling of claims; contesting claims )
( Two letters may be asked )		 25%

BASIC TEXT & REFERENCE BOOKS (FOR SEMESTERS III AND IV)

  • Essentials of Business Communication – Rajendra Pal and J S Korlahalli (Sultan Chand & Sons)
  • Principles and Practice of Business Communication – Rhoda A Doctor & Aspi H Doctor (AR Sheth & Company, Mumbai)
  • Business Communication – US Rai & SM Rai (Himalaya Publishing House, Mumbai)
  • Developing Communication Skills – Krishna Mohan & Meera Benerji (Macmillan)
  • Effective Business Communication – Asha Kaul (Prentice Hall – Economy Edition)
  • Business Communication – Asha Kaul (Prentice Hall of India Pvt Ltd, New Delhi)
  • Effective Business Communication – MV Rodriques (Concept Publishing House)

SYLLABUS WITH EFFECT FROM : NOV.,/DEC. 2020

  • Paper Code: UB04CCOM51
  • Title Of Paper: Fundamentals of Management Accounting
  • Total Credit: 3

OBJECTIVE:

The Objective of this paper is to help students to acquire conceptual knowledge of management accounting and to learn use accounting information as Management Information System.

Unit Description of Detail Weighting(%)
I Management Accounting – Nature & Scope: (Theory Only)

  • Meaning & definition of Management Accounting
  • Characteristics and Scope of Management Accounting
  • Advantages and Limitations of Management Accounting
  • Functions of Management Accounting, Methods of Management Accounting
  • Difference between Management Accounting, Cost Accounting and Financial Accounting
  • Role and Status of Management Accountant
 25%
II Budget & Budgetary Control:

  • Meaning and Definition of Budget and Budgetary Control
  • Objectives of Budgetary Control
  • Advantages & Limitations of Budgetary control
  • Preparation of Cash Budget and Flexible Budget
 25%
III Cost Volume Profit Analysis:

  • Meaning, Objectives and Assumptions of CVP Analysis
  • Meaning of Break Even Analysis.
  • Preparation of Break Even chart with imaginary figures and its utility, Angle of Incidence
  • Examples On:
    • Break Even Point, Margin of Safety, P/V Ration
    • Effects of changes in variables Break Even Point, Margin of Safety, P/V Ratio and Profit
    • Plant Merger
 25%
IV Standard Costing & Variance Analysis

  • Meaning and definition of Standard Costing, Difference between Standard Costing & Budgetary Control
  • Examples on Material Cost Variances and Labor Cost Variances
 25%

BASIC TEXT & REFERENCE BOOKS

  • Cost Accounting – Khan My And Jain Pk
  • Cost Accounting And Financial Management – Kishore Ravi M
  • Problems And Solution In Adv Accounting – Maheshwari S N And Maheshwari S K
  • Advanced Cost Accountancy – Nigam Lalla And Sharma G.L
  • Cost Accounting – Saxena V K
  • Advanced Cost Accounting – Jain S P And Narang K L
  • Textbook of Cost & management Accounting- Arora M.N.
  • Advanced Management Accounting: Ravi M. Kishore
  • Accounting for Management: Dr. Jawaharlal

REVISED SYLLABUS WITH EFFECT FROM NOV./DEC.-2020

  • Paper Code: UB04CCOM52
  • Title Of Paper: Marketing Management
  • Total Credit: 3
Unit Description of Detail Weighting(%)
I Introduction of marketing Management
Concept, Nature and Scope of Marketing, Importance of marketing in Business and Indian Economy, Core concepts of marketing, Marketing philosophies, marketing Mix		 25%
II Marketing Environment
Concept, Factors affecting Marketing Environment, Scope and Significance of Consumer Behavior and Bases of market segmentation		 25%
III Product and Price Mix
Product: Concept, Types, Product Life Cycle, New Product development Process, Functions of Packaging
Price: Importance, Factors affecting Price, Policies and Strategies of Price		 25%
IV Promotion Mix
Concept, Promotion Tools, Advertising Medias, Features of good Ad Copy, Process of Personal Selling , Qualities of a successful Salesman and Functions of Sales man.		 25%

BASIC TEXT & REFERENCE BOOKS

  • Marketing Management by Dr. C.B.Gupta and Dr. Rajan Nair Publication Sultan Chand & Sons, New Delhi
  • Marketing Management by Shrinivasan and Radhaswami Publication Sultan Chand & Sons, New Delhi.
  • Marketing Management by Philip Kotler
  • Marketing Management by S.A.Sherlekar, Himalaya Publishing House
  • Basics of Marketing Management by Dr. R.B. Rudani, S. Chand Publications

SYLLABUS WITH EFFECT WITH: NOV./DEC. -2020

  • Paper Code:UB04CCOM53
  • Title Of Paper: Business Mathemataics & Statistics-IV
  • Total Credit: 3

OBJECTIVE:

  • To enhance analytical ability in students for processing data
  • To familiarize students with applications of Statistical techniques in business decision Making.
Unit Description of Detail Weighting(%)
I Sampling (Theory Only)

  • Terminology: Population, Sample, Parameter, Statistics
  • Characteristics of ideal sample
  • Population Survey V/s Sample Survey
  • Concept of Sampling errors and Non-Sampling Errors
  • Sampling Methods: Procedure, Merits, Demerits :Simple Random Sampling, Stratified random Sampling, Systematic Sampling , Cluster Sampling
 25%
II Probability

  • Terminology: Event, Sample space, Mutually exclusive, equally likely, exhaustive, joint, dependent, independent events
  • Definitions: Mathematical, Statistical and Axiomatic
  • Additional and multiplication rules of probability for two and three events respectively
  • Mathematical Expectation: Meaning and properties. Examples on
    E(x) ; V(x)
 25%
III Probability Distributions

  • Meaning and importance of probability distributions
  • Binomial, Poisson, Normal distribution: Meaning, Conditions, pdf , properties and uses.
 25%
IV Statistical Quality Control (S.Q.C)

  • Meaning , Importance’s and Principles of SQC
  • Charts for variables (Mean and Range chart)
  • Charts for Attributes ( p, np & c charts)
 25%

REFERENCE

  • D. C Sancheti & V K Kapoor: Statistics (Theory, Methods and Applications) Sultan Chand
    Publication, New Delhi
  • S C Gupta: Fundamentals of Statistics, Himalaya Publishing House
  • Prof. H R Vyas and Others, Business Statistics, B S Shah Prakashan
  • R P Hooda: Statistics for Business and Economics, Mac Millian Publication, New Delhi

Syllabus with Effect From:June-2019

  • Paper Code: UB04DCOM51
  • Title Of Paper: Advanced Accounting VII
  • Total Credit: 3

OBJECTIVE:

The Objective of this paper is to help students to understand concepts of advanced costing and cost procedure.

Unit Description of Detail Weighting(%)
I Contract Costing:

  • Introduction, Certified Work and Uncertified Work
  • Work in Progress
  • Price escalation clause (Theory Only)
  • Examples up to three years information only.
 25%
II Operating Costing:

  • Introduction, Definition
  • Examples of calculation of cost of Transport Company
 25%
III Process Costing:

  • Meaning of Process Costing, Process Account and work in Process Account
  • Normal Loss, Abnormal Loss, Abnormal Gain, By Product and Joint Product (Theory Only)
  • Examples up to Three Processes with Normal Loss, Abnormal Loss and Abnormal Gain only.
 25%
IV Uniform Costing And Marginal Costing
(A) Uniform Costing (Theory Only)

  • Meaning, Application of Uniform Costing
  • Causes of Difference in Costs
  • Requirements for Uniform Costing
  • Advantages and Disadvantages of Uniform Costing

(B) Marginal Costing (Theory Only)

  • Nature and Scope of Marginal Costing
  • Marginal Cost
  • Variable Costs vs Fixed Costs
  • Determination of Marginal Cost
  • Advantages and Disadvantages of Marginal Costing
 25%

REFERENCE BOOKS

  • Cost Accounting – Khan My And Jain Pk
  • Cost Accounting And Financial Management – Kishore Ravi M
  • Problems And Solution In Adv Accounting – Maheshwari S N And Maheshwari S K
  • Advanced Cost Accountancy – Nigam Lalla And Sharma G.L
  • Cost Accounting – Saxena V K
  • Advanced Cost Accounting – Jain S P And Narang K L
  • Textbook of Cost & management Accounting- Arora M.N.
  • Advanced Management Accounting: Ravi M. Kishore
  • Accounting for Management: Dr. Jawaharlal

SYLLABUS WITH EFFECT FROM: NOV./DEC. 2020

  • Paper Code: UB04DCOM52
  • Title Of Paper: Advanced Accounting VIII
  • Total Credit: 3

OBJECTIVE:

The Objective of this paper is to help students to understand corporate audit concepts; students will also understand process of company audit.

Unit Description of Detail Weighting(%)
I Company Auditor:

  • Qualification, Disqualification, Appointments of company auditor.
  • Removal, Duties, Rights and liabilities of company auditors
 25%
II The Company Audit:

– Audit of Share Capital

  • General Program for verification of Share Capital.
  • Verification of Shares Issued for Cash and other than Cash
  • Shares issued at Premium and Discount.
  • Issue and Redemption of Preference Shares.
  • Issue of Bonus Shares.

– Audit of Dividends

  • Verification of Dividend and Interim Dividend
 25%
III Verification And Valuation of Assets:

– Capital and Revenue Expenditure

  • Capital Expenditure, Deferred Revenue Expenditure

– Verification of Assets

  • General Principles, Valuation of Assets

– Verification of Specific Assets

  • Land and Buildings, Leasehold Property, Goodwill, Plant and Machinery, Inventory, Book Debts, Cash on hand and Cash at Bank.
 25%
IV Audit Reports and Divisible Profits:

A) Audit Reports:

  • Basic elements of Auditor’s Report, Format of Audit Report, Companies (Auditor’s Report) Order 2003
  • Types of Audit Reports
    • Clean Report
    • Qualified Audit Report

(B) Divisible Profits:

  • Meaning of Divisible Profit.
  • Short Examples on calculation of Divisible Profit.
 25%

REFERENCE BOOKS

  • Practical Auditing by B N Tandon
  • A Text book of Auditing by Aruna Jha
  • Auditing by D. S. Rawal
  • Auditing by R. Shranisan

SYLLABUS WITH EFFECT FROM : NOV./DEC. 2020

  • Paper Code: UB04GCOM51
  • Title Of Paper: Economics-IV (International Trade)
  • Total Credit: 3
Unit Description of Detail Weighting(%)
I Importance of trade in economic growth, differentiate between internal trade and international trade, Comparative cost theory, Modern theory of international trade (Bertil Ohlin) 25%
II Terms of trade, balance of trade and balance of payment: Concepts and Components, Disequilibria in balance of payment, causes, effects and remedies. 25%
III Rate of Exchange: Determinants of rate of exchange, demand and supply approach, purchasing power parity theory, devaluation- merits, demerits, limitations, convertibility of currency. 25%
IV IMF and World bank, MNC- meaning, merits and demerits, Role of MNC in developing countries, Strategies of globalization in India. 25%

BASIC TEXT & REFERENCE BOOKS

  • Money, Banking and International Trade. T. T. Sethi.
  • Money, Banking and International Trade. K. P. M. Sundram.
  • International Economics. Francis Cherunilam.
  • Money, Banking, Trade and Finance. K. P. M. Sundaram.
  • Advanced Economic Theory. K. K. Dewett.
  • Elementary Economics – K. K. Dewett.

SYLLABUS WITH EFFECT FROM : NOV./DEC. 2020

  • Paper Code: UB04SCOM52
  • Title Of Paper: Corporate Social Responsibility
  • Total Credit: 3

OBJECTIVE:

The object of this course is to impart basic knowledge of Business Ethics, Corporate Social Responsibility, Corporate Governance and Social Responsibility Accounting.

Unit Description of Detail Weighting(%)
I Business Ethics
Meaning of Ethics and Business Ethics
Need for Business Ethics
Principles of Business Ethics
Factors Affecting Business Ethics
Benefits of Business Ethics
Business Ethics in India		 25%
II Corporate Social Responsibility
Concept of Social Responsibility
Guidelines for Social Responsibility
Arguments in favor of and against of Social Responsibility
Social Responsibility towards various stake holders
Social Responsibility of Business in India.		 25%
III Corporate Governance
Concept of Corporate Governance
Need and Significance of Corporate Governance
Principles of Corporate Governance
SEBI Code on Corporate Governance
Corporate Governance in India.		 25%
IV Social Responsibility Accounting
Concept of Social Responsibility Accounting
Need and Importance of Social Responsibility Accounting
Reporting Standards,
CSR Provisions under Companies Act 2013
TWO CSR Reports of Public Limited Companies.		 25%

BASIC TEXT & REFERENCE BOOKS

  • Business Ethics and Corporate Governance workbook by ICFAI University Press.
  • Corporate Governance by Devi Singh & Subhash Garg, Excel books.
  • A handbook of Corporate Governance & Social Responsibility by David Crowther & Guler Ares, Published by Gower Publishing Ltd.
  • T. Ramasamy, Principles of Management, Himalaya Publishing House.
  • C.B. Gupta, Management : Theory and Practice by Sultan Chand & Sons, New Delhi
  • C.B. Gupta, Management: Theory and Practice by Sultan Chand & Sons, New Delhi
    Page
Previous tab Next tab