Course: Accounting for Managers 1 2 3 · 2019-12-26 · School of Commerce and Management Studies...
Transcript of Course: Accounting for Managers 1 2 3 · 2019-12-26 · School of Commerce and Management Studies...
School of Commerce and Management Studies
M.B.A
Semester I
Course: Accounting for Managers
Course Objectives
1 To understand the basic concepts and processes used to determine product costs.
2 To be able to interpret cost accounting statements.
3 To be able to analyze and evaluate information for cost ascertainment, planning, control and
decision making.
4 To understand various controlling techniques of Marginal costing.
5 To understand and implement budgeting in costing of a product.
Course Content
Unit
No.
Module
No. Content Hours
1.
Basic Concepts: Forms of Business Organization. Meaning , Nature
Importance of Management Accounting in Business Organization,
Basic concepts and terms used in accounting, Capital & Revenue
Expenditure, Capital & Revenue Receipts, Users of Accounting
Information. Accounting Concepts and Conventions, Depreciation,
Fundamental Accounting Equation, Journal, Ledger and Trial Balance.
12
2
Financial Statements: Meaning of Financial Statements, Importance
and Objectives of Financial Statements. Presentation of financial
statements: Balance sheet, Preparation of final accounts: Income
statements, Financial statement analysis and Bank reconciliation
Statements. Introduction to Accounting Standards. , Methods and
Tools of Analysis and Interpretation.
Ratio analysis - Meaning of accounting ratio, Advantages and
Objectives of Ratio analysis, Limitations and Types of
ratio,Computation and Interpretations of ratios, Trend analysis,
Comparative statement, Common size Statement.
12
3
Cost Accounting: Basic Concepts of Cost Accounting, Objectives,
Importance and Advantages of Cost Accounting, Cost Centre, Cost
Unit, Elements of Cost, Classification and Analysis of Costs, Relevant
and Irrelevant Costs, Differential Costs, Sunk Cost, Opportunity Cost,
Preparation of Cost Sheet, Analysis of Cost Sheet
12
4
Short Term Business Decision Techniques– Marginal Costing:
Meaning, Principles, Advantages and Limitations, Contribution, P/V
Ratio, Break-Even Point (BEP), Cost Volume Profit (CVP) Analysis,
Short Term Business Decisions–Product Mix Decisions, Make or Buy
(Outsourcing) Decisions, Accept or Reject Special Order Decisions,
Shutting Down Decisions.
Exercising Control – Budgetary Control Budgetary Control:
Meaning of Budget and Budgeting, Importance, Advantages and
Disadvantages, Functional Budgets–Raw Material Purchase &
Procurement Budget, Cash Budget and Flexible Budget
Long Term Business Decision Techniques: Capital Budgeting
16
5
Standard Costing: Meaning, Importance, Advantages and
Disadvantages, Cost Variance Analysis. Material Variances– Material
Cost Variance, Material Rate Variance, Material Usage Variance,
8
Material Mix Variance and Material Yield Variance. Labour Variances
–Labour Cost Variance, Labour Rate Variance, Labour Efficiency
Variance, Labour Mix Variance, Labour Idle Time Variance and
Labour Yield Variance.
Total No. of Hrs 60
****Note: - Numerical Problems may be asked on the following –
1. Final Accounts, Financial Statement Analysis
2. Preparation of Cost Sheet and Analysis of Cost Sheet
3. Marginal Costing
4. Capital Budgeting
5. Raw Material Purchase & Procurement Budget, Cash Budget, Flexible Budget
6. Material Variances and Labour Variances
Course Outcome
Students should able to
CO1 Describe the basic concepts related to Accounting, Financial Statements, Cost
Accounting, Marginal Costing, Budgetary Control and Standard Costing.
CO2 Explain in detail, all the theoretical concepts taught through the syllabus
CO3 Perform all the necessary calculations through the relevant numerical problems.
CO4 Analyse the situation and decide the key financial as well as non-financial elements
involved in the situation.
CO5 Evaluate the financial impact of the decision
Recommended Resources
Text Books 1. Management Accounting, Khan and Jain, Tata McGraw Hill
2. Fundamentals of Management Accounting, H. V.Jhamb
3. Managerial Accounting, Dr. Mahesh Abale and Dr.ShriprakashSoni
4. Management Accounting, Dr. Mahesh Kulkar
Reference Books 1. Financial Accounting: A managerial perspective, Varadraj.B.Bapat and
Mehul Raithatha, ISBN : 9781259004889,Mc Graw Hill (India) Pvt Ltd.
2. Financial Cost and Management Accounting, P.Periasamy
3. Financial Accounting for Management, ShankarnarayananRamanath,
Cengage Learning
4. Accounting For Management, S. N. Maheshwari
5. Management Accounting, MadhuVij
School of Commerce and Management Studies
M.B.A
Semester I
Course: Organizational Behaviour and Principles of Management
Course Objectives
1 To make students understand the basic concepts of OB and Principles of Management.
2 The course aims at providing fundamental knowledge and exposure to theories and practices
in the field of OB and Management.
3
To help the students to understand the Personality, Learning, Values and Attitudes,
Perception, Learning, Interpersonal behaviour, communication and Feedback; Transactional
Analysis (TA)
4 To give students theory of Group Behaviour: Group Dynamics, Management of
Dysfunctional groups; Group Decision Making
5 To make the students aware about the importance of various organization structures,
Staffing, dynamics of Motivation, leadership and control.
Course Content
Unit
No.
Module
No. Content Hours
1.
Introduction: Organisational Behaviour-Concept and Emergence of
OB Concept; Nature and Theoretical frameworks; Models of
Organisational Behaviour, Challenges and Opportunities for
Organisational Behavior; Ethics and Organisational Behaviour.
Challenges in OB, Examples of various personality types &
cohesion issues.
12
2
Individual Behaviour: Personality, Learning, Values and Attitudes,
Perception, Learning-Behaviourist, cognitive and social learning;
Stress at work. Management’s assumptions about people-McGregor’s
Theory X and Theory Y; Chris Argyris Behaviour Patterns.Motivation
-Maslow’s Need Hierarchy, Herzberg’s Two Factors Theory, Vroom’s
Expectancy Theory; Theory of Intrinsic Motivation by Ken Thomas;
Work –Designing for creating motivating Jobs; OB Model.
Personality:- Meaning Physical, Intellectual, Social, & Spiritual
aspects-
Functions of each. Motivation as a dimension of sub ordinate goal
achievement.
12
3
Inter-personal Behaviour: Interpersonal communication and
Feedback; Transactional Analysis (TA); Johari Window. Managing
misbehaviour at work - Sexual abuse, Substance abuse, cyberslacking,
Aggression, and Violence,
Group Behaviour: Group Dynamics, Cohesiveness and Productivity;
Management of Dysfunctional groups; Group Decision Making;
Organisational Politics. Leadership- Concept and Styles; Fielder ’s
Contingency Model; House’s Path -Goal Theory; Leadership
Effectiveness;Sources, patterns, levels, and types of conflict;
Traditional and modern approaches to conflict; Functional and
dysfunctional conflicts; Resolution of conflict. Organisational
Processes: Organisational Climate-Concept, Determinants, and
12
OCTAPACE model; Organisation Culture-Concept, Forming,
Sustaining, and Changing a Culture, Organisational effectiveness-
concept and measurement; Organisational change resistance and
management.
4
Introduction to Management: Meaning and Definition of
Management, Nature and importance of Management and
Administration. Scientific Management by F.W. Taylor, Contribution
of Henry Fayol-14 principles of Management ,Contributions by Max-
weber. neo-classical, behavioral, systems and contingency approaches.
Planning: Nature, scope and objectives of planning; Types of plans;
Planning process; Business forecasting; MBO; Concept, types, process
and techniques of decision-making; Bounded Rationality.
Organizing: Concept, nature, process and significance; Principles of
an organization; Span of Control; Departmentation; Types of an
organization; Authority-Responsibility; Delegation and
Decentralization; Formal and Informal Organization
12
5
Staffing: Concept, Nature and Importance of Staffing.
Motivating and Leading: Nature and Importance of motivation;
Types of motivation; Theories of motivation - Maslow, Herzberg, X,
Y and Z; Leadership – meaning and importance; Traits of a leader;
Leadership Styles – Likert’s Systems of Management, Tannenbaum&
Schmidt Model and Managerial Grid.
Staffing- criteria, strength of right staffing, delegation vs abdication,
types of organization structure with reference to strategy and types of
business,Some appreciation on- behavioral science, individual and
group dynamics, multi culture group behavior, industrial psychology
Controlling: Nature and Scope of control; Types of Control; Control
process; Control techniques – traditional and modern; Effective
Control System
12
Total No. of Hrs 60
Course Outcome
Students should able to
CO1 Understanding of concept, Nature and Theoretical frameworks; Disciplines
contributing to the field of OB
CO2 Understanding of Personality, Learning, Values and Attitudes, Perception, Learning,
Interpersonal behavior, communication and Feedback; Transactional Analysis (TA)
in organization.
CO3 Students understand Group Behavior: Group Dynamics, Management of
Dysfunctional groups; Group Decision Making; in organization.
CO4 Practice the process of management's functions: planning, organizing, staffing,
directing and controlling. Understands how managers use problem solving strategies
and critical thinking skills in real-life situations.
CO5 Understands how Organizations develops and maintain competitive advantage in the
dynamic environment
Recommended Resources
Text Books 1. R.K.Chopra-“Principles &Pracitices of Management”, Sun India
Publication.
2. P.C.Tripathi and P.N.Reddy,” Principles&Pracitices of Management”,2nd
edition, Tata McGraw-Hill
3.Organizational Behaviour-L.M. Prasad, Sultan Chand and Sons, 2012
4. Organizational Behaviour- Shuchi Sharma, Mc Graw Hill Publication
Reference Books 1. Organizations and Management: R D Agarwal, ISBN : 9780074515068,
McGraw-Hill(India) Pvt. Ltd.
2. Principles Of Management: Charles WL Hill,ISBN:9780070667693,
McGraw-Hill(India) Pvt. Ltd.
3. Organizations: Behaviour, Structure ,Process , 14 edition – James
L.Gibson, John M. Ivancevich, Robert Konopaske, Mc Graw Hill
Publication
4. Stoner, Freeman and Gilbert Jr.; Management, Prentice Hall of India, New
Delhi, 2003.
5. Gupta, C.B.; Management Concepts and Practices, Sultan Chand and
Sons, New Delhi, 2003.
6. Koontz. O Donnel and Weirich-“Management”,Tata McGraw Hill
Publishing Company,New Delhi,2001.
School of Commerce and Management Studies
M.B.A
Semester I
Course: Quantitative Techniques in Management
Course Objectives
1 The objective of this paper is to develop student’s familiarity with the basic concept and
tools in statistics and operations research.
2 To study the techniques that assist especially in resolving complex problems serve as a
valuable guide to the decision makers.
3 To equip the students with technical skills of decision making in business decisions.
4 To make the students understand about resource maximization techniques through
quantitative techniques.
5 To equip the students with project planning techniques through quantitative techniques.
Course Content
Unit
No.
Module
No. Content Hours
1.
Introduction: Decision Sciences & Role of quantitative techniques
Linear Programming: Concept, Formulation & Graphical Solution
Assignment Models: Concept, Flood’s Technique/ Hungarian Method,
applications including restricted & multiple assignments
Transportation Models: Concept, Formulation, Problem types:
Balanced, unbalanced, Minimization, Maximization Basic initial
solution using North West Corner, Least Cost & VAM, Optimal
Solution using MODI
12
2
Queuing Theory: Concept, Single Server ( M/M/I , Infinite, FIFO)
and Multi Server (M/M/C , Infinite, FIFO).Markov Chains &
Simulation Techniques: Markov chains: Applications related to
management functional areas, Implications of Steady state
Probabilities, Decision making based on the inferences Monte Carlo
Simulation, scope and limitations.
3
Decision Theory: Concept, Decision under risk (EMV)& uncertainty
Game Theory: Concept,2 by 2 zero sum game with dominance, Pure &
Mixed Strategy
12
4
CPM & PERT: Concept, Drawing network, identifying critical path
Network Calculations: Calculating EST, LST, EFT, LFT, Slack &
probability of project completion
12
5
Probability: Concept, Addition, Conditional Probability theorem
based decision making, (Numerical based on functional areas of
business expected).
Probability Distributions: Normal, Binomial. Interval estimation,
standard errors of estimation.
12
Total No. of Hrs 60
Course Outcome
Students should able to
CO1 Understanding of basic concepts of quantitative techniques in management through
linear programming
CO2 Understanding and application of various methods of transportation and assignment
problems to solve various issues of organization.
CO3 Understanding of decision theory under certainty and uncertainty
CO4 Understanding of concept of queuing theory.
CO5 Understanding of network designing through various methods of network design.
RecommendedResources
Text Books 1. Gupta, S.P. and Gupta,P.K.; Quantitative Techniques and
OperationsResearch, Sultan Chand &Sons
2. Vohra, N.D.; Quantitative Techniques in Management.
3. Gupta, S.P. Statistical Methods, Sultan Chand &Sons.
4. Srivastava, U.K.;Shenoy,G.V. and Sharma, S.C.; Quantitative
Techniques for managerial Decisions; New Age International Pvt. Ltd.
Reference Books 1. S.D. Sharma; Operations Research, New Edition
2. Sharma,J.K.; Operations Research: problems & solutions; Macmillan
India Ltd.,
3. Sancheti , D.C. &Kapoor, V.K.; Statistics-Theory, Methods and
Applications, , Sultan Chand &Sons,2004
School of Commerce and Management Studies
M.B.A
Semester I
Course: Managerial Economics
Course Objectives
1 To get student acquaint with the basic terminology and elementary ideas of Economics.
2 To make Students familiar with the history of economic thought and the controversies
between its major schools of thought and contrasting theoretical approaches..
3 To be able to analyze and evaluate utility & demand analysis.
4 To understand various techniques of Revenue Analysis and Pricing Policies.
5 To understand and implement the measures to Control Business Cycles.
Course Content
Unit
No.
Module
No. Content Hours
1.
Managerial Economics: Concept of Economy, Economics,
Microeconomics, Macroeconomics. Nature and Scope of Managerial
Economics, Managerial Economics and decision-making. Concept of
Firm, Market, Objectives of Firm: Profit Maximization Model,
Economist Theory of the Firm, Cyert and March’s Behavior Theory,
Marris’ Growth Maximisation Model, Baumol’s Static and Dynamic
Models, Williamson’s Managerial Discretionary Theory.
12
2
Utility & Demand Analysis: Utility – Meaning, Utility analysis,
Measurement of utility, Law of diminishing marginal utility,
Indifference curve, Consumer’s equilibrium - Budget line and
Consumer surplus. Demand - Concept of Demand, Types of Demand,
Determinants of Demand, Law of Demand, Elasticity of Demand,
Exceptions to Law of Demand. Uses of the concept of elasticity.
Forecasting: Introduction, Meaning and Forecasting, Level of Demand
Forecasting, Criteria for Good Demand Forecasting, Methods of
Demand Forecasting, Survey Methods, Statistical Methods, Qualitative
Methods, Demand Forecasting for a New Products. (Demand
Forecasting methods - Conceptual treatment only numerical not
expected)
12
3
Supply & Market Equilibrium: Introduction, Meaning of Supply and
Law of Supply, Exceptions to the Law of Supply, Changes or Shifts in
Supply. Elasticity of supply, Factors Determining Elasticity of Supply,
Practical Importance, Market Equilibrium and Changes in Market
Equilibrium. Taxes in demand supply framework,Production Analysis:
Introduction, Meaning of Production and Production Function, Cost of
Production. Cost Analysis: Private costs and Social Costs, Accounting
Costs and Economic costs, Short run and Long Run costs, Economies
of scale, Cost-Output Relationship - Cost Function, Cost-Output
Relationships in the Short Run, and Cost-Output Relationships in the
Long Run.
12
4
Revenue Analysis and Pricing Policies: Introduction, Revenue:
Meaning and Types, Relationship between Revenues and Price
Elasticity of Demand, Pricing Policies, Objectives of Pricing Policies,
Cost plus pricing. Marginal cost pricing. Cyclical pricing. Penetration
Pricing. Price Leadership, Price Skimming. Transfer pricing. Price
12
Determination under Perfect Competition- Introduction, Market and
Market Structure, Perfect Competition, Price-Output Determination
under Perfect Competition, Short-run Industry Equilibrium under
Perfect Competition, Short-run Firm Equilibrium under Perfect
Competition, Long-run Industry Equilibrium under Perfect
Competition, Long-run Firm Equilibrium under Perfect Competition.
Pricing Under Imperfect Competition- Introduction, Monopoly, Price
Discrimination under Monopoly, Bilateral Monopoly, Monopolistic
Competition, Oligopoly, Collusive Oligopoly and PriceLeadership,
Pricing Power, Duopoly, Industry Analysis. Profit Policy: Break Even
analysis. Profit Forecasting. Need for Government Intervention in
Markets. Price Controls. Support Price. Preventions and Control of
Monopolies. System of Dual Price.
5
Consumption Function and Investment Function: Introduction,
Consumption Function, Investment Function, Marginal efficiency of
capital and business expectations, Multiplier, Accelerator. Business
Cycle: Introduction, Meaning and Features, Theories of Business
Cycles, Measures to Control Business Cycles, Business Cycles and
Business Decisions.
12
Total No. of Hrs 60
Course Outcome
Students should able to
CO1 Define the key terms in economics.
CO2 Explain the reasons for existence of firms and their decision making goals.
CO3 Make use of the basic concepts of Demand, Supply, Demand Forecasting,
Equilibrium and their determinants.
CO4 Analyse cost function and the difference between short-run and long-run cost
function and establish the relationship between production function and cost
function.
CO5 Design competition strategies, including costing, pricing, product differentiation, and
market environment according to the natures of products, the market structures and
Business Cycles.
RecommendedResources
Text Books 1. Managerial Economics, Peterson, Lewis, Sudhir Jain, Pearson, Prentice Hall
2. Managerial Economics, D. Salvatore, McGraw Hill, New Delhi.
3. Managerial Economics, Pearson and Lewis, Prentice Hall, New Delhi
4. Managerial Economics, G.S. Gupta, T M H, New Delhi.
5. Managerial Economics, Mote, Paul and Gupta, T M H, New Delhi.
Reference Books 1. Managerial Economics: Geetika, Piyali Ghosh, Purba Roy: ISBN:9789387067622,
McGraw-Hill(India) Pvt. Ltd.
2. Managerial Economics, Homas and Maurice, Tata McGraw Hill
3. Managerial Economics - Analysis, Problems and Cases, P.L. Mehta, Sultan Chand
Sons, New Delhi.
4. Managerial Economics, Varshney and Maheshwari, Sultan Chand and Sons, New
Delhi.
5. Managerial Economics, D.M.Mithani
6. Managerial Economics, Joel Dean, Prentice Hall, USA.
7. Managerial Economics by H L Ahuja, S Chand & Co. New Delhi.
School of Commerce and Management Studies
M.B.A
Semester I
Course: Business Laws
Course Objectives
1 To provide an overview of important laws that have a bearing on the conduct of business in India
2 To familiarize the students with the basics of the new companies act, 2013.
3 The make aware of modern information and technology and its legal aspects
4 To enhance the ability of the students to manage the business effectively.
5 To provide an overview of important laws that have a bearing on the conduct of business in India
Course Content
Unit
No.
Module
No. Content Hours
1
I
Indian Contract Act, 1872: Contract –meaning, characteristics and kinds, Essentials of valid contract -Offer and acceptance, consideration, contractual capacity, free consent, legality of objects. Breach of Contract- meaning & remedies Void agreements
6
II
Discharge of contract –modes of discharge including breach and its remedies. Contingent contracts, Quasi – contracts, Contract of Indemnity and Guarantee Contract of Agency
E- contract, E – trade, E- Business Legal Protection for E- Business in Global, Era Agency Sub- agent Ratification, Revocation, Effect of Agency on third person
6
2
I
The Sale of Goods Act, 1930 Contract of sale, meaning and difference between sale and agreement to sell. Conditions and warranties, Transfer of ownership in goods including sale by non- owners, Performance of contract of sale, Unpaid seller –meaning and rights of an unpaid seller against the goods and the buyer. Auction Sale
5
II
Consumer Protection Act, 1986: Definition & Concept of consumer,
Remedies avaiable to consumer, Redressal Mechanism, Consumer
Forum.
4
3 I
Companies Act The Companies (Amendment) Act, 2015: Company
– Definition, Meaning, Features and Types, One Person Company,
Incorporation of Company – Memorandum of Association (MOA),
Articles of Association (AOA), Share capital & Debentures,
Acceptance of deposits, Appointment of director including woman
Director.
7
II Corporate Social Responsibility- Concept, Need, Objectives, Obligations, Liability
4
4 I
Negotiable Instrument Act, 1881: Negotiable Instrument – meaning- characteristics- types- parties – holder & holder in due course. Negotiation and types of endorsement. Dishonour of negotiable instrument – noting & protesting Liability of parties on Negotiable Instrument
5
5 I The Information Technology Act 2000 Definitions under the Act Digital signature Electronic governance
8
Attribution, acknowledgment and dispatch of electronic records Regulation of certifying authorities Digital signatures certificates Duties of subscribers Penalties and adjudication Appellate Tribunal Offenses
Total No. of Hrs 45
Course Outcome
Students should able to
CO1 Tounderstand the importance of law in running the business effectively.
CO2 To have a basic understanding of the laws relating to contract, sale, companies, Negotiable Instruments. etc.
CO3 To apply the basic legal knowledge to the business transactions.
CO4 To be able to communicate effectively in using standard business and legal terminology.
CO5 To interpret the law through various apex court judgments.
RecommendedResources
Text Books 1. Singh, Avtar, The Principles of Mercantile Law, Eastern Book Company,Lucknow.
2. Kuchhal M C, Business Laws, VikasPublishing House, NewDelhi
3. TulsianP.C., Business Law ,Tata McGraw Hill, NewDelhi.
4. Sharma, J.P. and SunainaKanojia, Business Laws ,Ane Books Pvt. Ltd., NewDelhi.
5. Sharma, J.P. and SunainaKanojia, VyavsayikSanniyam, Delhi University HindiCell
6. Chadha P R Business Law,Galgotia Publishing Company, New Delhi
7. Maheshwari&Maheshwari, Business Law, National Publishing House, New Delhi.
Reference Books 1. Corporate Law Advisor 2. Legal News & Views
School of Commerce and Management Studies
M.B.A
Semester I
Course: Research Methodology
Course Objectives
1 To understand the concept and process of business research in business environment
2 To make students Critically evaluate current research
3 To make Develop hypothesis and a research proposal
4 To be able to Illustrate method of communication of scientific results for peer review
5 To make Students familiar with ethical issues in educational research, including those
issues that arise in using quantitative and qualitative research.
Course Content
Unit
No.
Module
No. Content Hours
1
Introduction:Meaningandpurposeofresearch,objectivesofresearch,typesof
Research, significance of research, research approaches, research methods
v/s methodology, research process, criteria of good research. Research and
scientific methods.
4
Research Problem: Steps in research: identification, selection and
formulation of research problem- research questions-research design-
formulation of hypothesis-review of literature .Definition, necessity and
techniques of defining research problem; formulation of research problem;
objectives of research problem.
5
2
Research Design: Need and features of good research design. Types of research Designs, basic principles of experimental designs; design of experiments.
4
Data Collection: Primary and secondary data. Collection methods-
observation –Interview–questionnaire–schedule-pretest-pilotstudy-
experimentaland case studies, secondary data-relevance, limitations and
cautions
5
3
Sampling Design: Sampling theory-types of sampling-steps in sampling-
Sampling and non-sampling error-sample size- advantages and limitations of
sampling. 4
Census and sample surveys, different types of sample designs,
characteristics of good sample design. Techniques of selecting a random
sample
5
4
Parametric and non- parametric tests of hypothesis testing, non-parametric
tests like sign, run, Kruskal –Wallistest and Mann-Whitney test. Testing of
significance of mean, proportion, variance and correlation-testing for
significance of difference between means, proportions, variances and
correlation coefficients. Limitations of tests of hypothesis, one-way and two-
way Anova-Latin square tests for association and goodness of fit.
4
HypothesisTesting:Fundamentalsandprocedureofhypothesistesting,flow
Diagram for hypothesis testing. Measurement in research: measurements
cales- tests of good measurement construction of like r t and semantic
differential scales- source of errors in measurement-scale validation.
5
5 Technical Paper and Report Writing: Basic concepts of paper writing and 4
report writing, review of literature, concepts of bibliography and references, Significance of report writing, steps of report writing, types of research reports, methods of presentation of report.
Structuring the Report: Types of reports, contents, styles of reporting, steps
in drafting reports, chapter format, pagination, identification, using
quotations, presenting footnotes-abbreviations, presentation of tables and
figures, referencing, documentation, use and format of appendices-
indexing editing and evaluating the final draft.
4
Research Ethics: Ethical issues, ethical principles that govern research,
ethically valid in formation sources, regulatory compliance. Introduction to
IPR and Patent registration.
2
Total No. of Hrs 46
Course Outcome
Students should able to
CO1 Student will be able to critically evaluate current research.
CO2 Student will be able to formulate research problem.
CO3 Student will be able to develop hypothesis and a research proposal
CO4 Student will be able to illustrate method of communication of scientific results for peer review
CO5 Student will be have a clear view of writing research paper and report.
Recommended Resources
Text Books
1.Business Research Methods, Donald Cooper & Pamela Schindler, ISBN:
9789353161194, Mc Graw Hill (India0Pvt. Ltd, 12th Edition
2. Business Research Methods, Alan Bryman & Emma Bell, Oxford
University Press
3. Research Methods for Social Work, Allen, Earl R. Babbie, Cengage
4. Research Methods in Business Studies: A Practical Guide, Pervez Ghauri,
Dr Kjell Gronhaug, FT Prentice Hall
Reference Books 1. Business Research Methods, William G. Zikmund, Barry J. Babin, Jon C.
Carr, Mitch Griffin, Cengage Learning
2. Approaches to social research, Royce Singleton, Bruce C. Straits, Margaret
Miller Straits, Oxford University Press
3. Research Methods: The Basics, Nicholas S. R. Walliman, Nicholas
Walliman, Routledge,
4. Research Methodology In Management, Dr.V.P.Michael
School of Commerce and Management Studies
M.B.A
Semester I or II
Course: Computer Application (Generic Elective Course)
Course Objectives
1 The objective of this subject is to acquaint the students with the concepts of Computer
2 This is a basic paper for Business Administration students to familiarize with computer
3 Understanding applications in the relevant fields and expose them to other related papers of
IT.
4 Understand various operating systems
5 Understanding of the advanced Excel application
Course Content
Unit
No.
Module
No. Content Hours
1
Basics of Computer and its evolution
Evolution of computer, Data, Instruction and Information, Characteristics of
computers, Various fields of application of computers, Various fields of
computer (Hardware, Software, Human ware and Firmware), Advantages
and Limitations of computer, Block diagram of computer, Function of
different units of computer, Classification of computers i) On the basis of
technology (Digital, Analog and Hybrid) ii) On the basis of processing
speed and storage capacity (Micro, Mini, mainframe and Super),iii. On the
basis of Purpose(General & Special) Different Generation of computers (I
to V),Types of software (System and Application), Compiler and Interpreter,
Generation of language (Machine Level, Assembly, High Level, 4GL),
6
2
Data Representation:
Different Number System (Decimal, Binary, Octal and hexadecimal) and
their inter conversion (Fixed Point Only), Binary Arithmetic (Addition,
Subtraction, Multiplication and Division)
Input and Output Devices:
Keyboard, Mouse, Joystick, Digitizer, Scanner, MICR, OCR, OMR, Light
Pen, Touch Screen, Bar Code Reader, Voice Input Device, Monitor and it’s
type (VGA, SVGA and XGA), Printer and it’s type (Impact and Non-Impact
with example), Plotter
6
3
Computer Memory:
Primary Memory (ROM and it’s type – PROM, EPROM,EEPROM, RAM)
Secondary memory- SASD, DASD Concept, Magnetic Disks – Floppy
disks, Hard disks, Magnetic Tape, Optical disks – CD ROM and it’s type
(CD ROM, CD ROM-R, CD ROM-EO, DVD ROM Flash Memory
6
4
Operating System Concept:
Introduction to operating system; Function of OS, Types of operating
systems, Booting Procedure, Start-up sequence, Details of basic system
configuration, Important terms like Directory, File, Volume, Label, Drive
name, etc.
Introduction to GUI using Windows Operating System:
All Directory Manipulation: Creating directory, Sub directory, Renaming,
Coping and Deleting the directory File Manipulation: Creating a file,
6
deleting, coping, Renaming a file
Concept of Data Communication and Networking:
Networking Concepts, Types of networking (LAN, MAN AND WAN),
Communication Media, Mode of Transmission (Simplex, Half Duplex, Full
Duplex), Analog and Digital Transmission. Synchronous and Asynchronous
Transmission, Different Topologies Introduction to word processor and
Spread Sheets
5
Micro soft Excel: Importance of Excel and its implications in the MIS
.Creating, copying and deleting the worksheet, Inserting, selecting and
deleting data. Formatting cells, Formatting worksheet, Using formulae such
as, SUM, count,Trim,IF statements, SUMIF,COUNTIF, CONCATENATE.
6
Total No. of Hrs 30
Course Outcome
Students should able to
CO1 Detailed understanding of the concepts of Computer
CO2 Detailed understanding of the Computer input and Output devices
CO3 Understand technical aspects of the computer memory and software
CO4 Students will exposed to different operating systems of computer
CO5 Understanding of the advanced Excel application
Recommended Resources
Text Books 1. Leon and Leon; Introduction to Information Technology, Leon Tech World. 2. Microsoft Office-2000 Complete- BPB Publication
Reference Books 1. Sinha, Kr. Pradeep and PreetiSinha; Foundations of Computing, BPB
Publication.
2. Jain, V.K.; Computers and Beginners
School of Commerce and Management Studies
M.BA
Semester I or II
Course: Business Ethics and Corporate Social Responsible (Generic Elective Course)
Course Objectives
1 To make aware about corporate governance and its relevant theories
2 to make the students aware about the importance of ethics in the business and practices of
good governance
3 To make the students aware of ethical issues arising in business
4 To give insights into principles and practises of corporate governance in India as well as
world at large
5 To make students aware of CSR
Course Content
Unit
No.
Module
No. Content Hours
1.
Corporate Governance: concept, Features of good governance,
Difference between governance and management Corporate
governance abuses, Role played by regulators to improve corporate
governance. Different Approaches to Corporate Governance,
Leadership and Corporate Governance, Different models of Corporate
Governance, Landmarks of Corporate Governance, Rights and
Privileges of shareholders, Investor’s Problem and protection,
Corporate Governance and Other Stakeholders, Board of Directors;
Role, Duties and Responsibilities of Auditors, Bank and Corporate
Governance, Business Ethics and Corporate Governance. contribution
of poor governance in failure of business
12
2
Relevant Theories: Agency theory, transaction cost theory,
stakeholder theory. Friedman‘s theory of CSR.
Stakeholder value approach: Stakeholder value approach,
Enlightened stakeholder approach, stakeholder approach to
Governance, risk and financial stability. The balancing of conflicting
objectives .International experience- UK scenario(Cadbury, Greenbury
and Hampel committee; US scenario (Tread way commission, Blue
ribbon committee, Sarbanes oxley act); OECD principles,Indian
experience- imperatives, CII code of best practices, Accounting
standards and corporate governance Corporate governance rating-
need, importance, process and parameters
12
3
Moral issues in business, Whistle blowing,Marketing truth and
advertising: Marketing, Advertising, Truth and advertising,
Manipulation and coercion, Allocation of moral responsibility in
advertising Trade secrets, corporate disclosure, insider trading: Trade
secrets, corporate disclosure, insider trading Accounting, finance,
corporate takeovers: Accounting finance and banking, corporate
restructuring and takeovers Discrimination, affirmative action, and
reverse discrimination: Equal employment opportunity, Affirmative
action, Preferential hiring Environmental protection: Safety and
acceptable risk, Environmental harm, Pollution and it’s control Product
safety and corporate liability, strict liability. Case Studies on
Corporate Governance: Satyam, Wipro, any relevant international
12
business case study.
4
Corporate social responsibility: Meaning, Evolution of corporate
social responsibility, Limits of corporate social responsibility,
Voluntary responsibility Vs. Legal requirements, Profit maximization
vs. social responsibility Socially Responsive Management: Strategies
of response, formulating socially responsive Strategies Implementing
social responsiveness, making a social strategy work, Conceptual
framework of social responsibilities of business, SWOT analysis for
evaluating organizational framework for discharging social
responsibility, Financial incentives for social responsibility, Role of
self regulation in discharge of social responsibility.
12
5
Business ethics: Introduction: Meaning of ethics, Types of business
ethic issues, why ethical problems occur in business, Ethical dilemmas
in business Ethical principles in business: Utilitarianism: weighing
social cost and benefits, Rights and duties Justice and fairness, The
ethics of care, Integrating utility, rights, justice and caring, An
alternative to moral principles: virtue ethics, Morality in international
context Ethical decision making-personal and professional moral
development and moral reasoning Computer ethics and business:
Computer crime, Computers and corporate responsibility Property:
information and software, Computer and privacy Professional ethics:
Ethics in international business
12
Total No. of Hrs 60
Course Outcome
Students should able to
CO1 Apply general ethical principles to particular cases or practices in business.
CO2 Demonstrate how ethics plays into each business area, from marketing to corporate
governance to impact on environment
CO3 Recognize the complexity of problems in practical ethics.
CO4 Understand legal aspects of ethics
CO5 Understand CSR
Recommended Resources
Text Books 1.Business Ethics and Corporate Governance: B N Ghosh, ISBN :
9780071333320, Mc Graw Hill ( India) Pvt. Ltd
2.A.C. Fernando – Corporate Governance –Principles , Policies, and Practices
(Pearson Education)
3.Corporate Governance by Christine A Mallin, Oxford University Press.
4.Corporate Governance in India – An Evaluation by S C Das, PHI – Eastern
Economy Edition.
5.Business Ethics by Crane and Matten, Oxford University Press, 2nd Edition.
6.Corporate Governance Values and Ethics by Dr. Neeru Vasishth &Dr.
Namita Rajput, Taxman.
Reference Books 1.Business Ethics: An Indian Perspective:Ronald D Francis and Mukti
Mishra, ISBN: 9780070152595,Mc Graw Hill(India) Pvt. Ltd.
2.An Introduction to Business Ethics by Joseph Des Jardins, TMH, 2nd
Edition. Business Ethics – Text and Cases by C S V Murthy, Himalaya
Publications, 2nd Revised Edition.
3.Case Studies on Ethics and Corporate Governance Vol I & II , ICFAI Books
School of Commerce and Management Studies
M.B.A
Semester I or II
Course: Startup and New Venture Management
Course Objectives
1 To understand the strategic decisions involved in establishing a startup.
2 To understand the decision making matrix of entrepreneur in establishing a startup
3 To identify the issues in developing a team to establish and grow a startup
4 To market strategy for a startup.
5 To design a workable funding model for a proposed startup.
Course Content
Unit
No.
Mod
ule
No.
Content Hours
1
Entrepreneur: The entrepreneur, Profile analysis, behaviour and
motivations, Lean Start –up, The entrepreneurial ecosystem,
Entrepreneurs and strategic decisions , Sustainability of
Entrepreneurship: Dilemmas of an entrepreneur for success; Handling
doubts on survival of business, Struggles-Causes of failure–Product/
market, financing, managerial-Resilience. Legal Fundamentals - When,
how and where to incorporate.
5
2
Customer Discovery: Entrepreneurial Opportunity Search and
Identification; Market Intelligence, Market analysis, Market research,
Customer validation, developing your business model, Crafting your
value proposition, Product Development , Managing the product
development process, Long Tail markets, Product launch goals, Go-to-
Market Strategy, The role of selling in a startup, Sales forecasting for
startups, Mapping buyer response modes. Social media Promotion tools.
4
3
The Financial Road Map: Planning/Budgeting, Developing a financial
roadmap, financial statements: the four components, How to budget for
startup success, Bootstrapping and alternative sources of funding, Informal
capital– Friends & Family, Role of Government in ED, various schemes -
PMEGP, CGTMSE, MPDA, SFURTI. Role of MSDE; Schemes by
MSDE: PMKVY, SANKALP, STAR. Crowd funding, Venture capital,
Private Equity, Financing Mix and the Financing continuum shareholding-
Cliff -Vesting schedule-Relative importance of Operational Involvement,
The Pitch, Preparing for your investor presentation, Elements of the perfect
investment pitch.
4
4
Entrepreneurial Leadership: Building and managing the founder team,
Attracting and retaining the right people, The Team - Board/Governance,
The role of a successful board, Different board models for different
ventures, How to assemble a board of advisors, separating leadership
from management, Legal Matters- Organizational form– partnership,
sole proprietorship, Tax, Legal expenses, hiring the service providers.
7
Employee management and leadership in the workforce, Recruiting,
selection and hiring, Hiring the first employee.
5
Business Plan: Need & Objectives, Target audience, Contents - Cover
page and table of contents, Executive summary, Description of the current
situation: Basic company information, products/services, management
team, business organization, future goals, vision, and mission,
Description of opportunity and market: Who are the buyers, who are the
competitors, what are the competitive advantages of the company?
Description of the business model, the marketing and sales strategy, Basic
facts on the financials: Cash flow projection (life line), income statement
(bottom
line/profit and loss), balance sheet (business health/assets, liabilities, etc.),
funding requirements, Risk analysis and
possible exit strategies. Conclusion and appendixes: Résumés, literature,
technical descriptions. Executive summary.
Elevator pitch, Building a strong presentation, innovative methods of
presenting a business plan –mind map, animated videos, etc.
2
Total No. of Hrs 60
Course Outcome
Students should able to
CO1 To describe the strategic decisions involved in establishing a startup.
CO2 To analyse the decision making matrix of entrepreneur in establishing a startup
CO3 To identify and provide solutions to the issues in developing a team to establish and
grow a startup
CO4 To develop marketing strategy for a startup.
CO5 To design a workable funding model for a proposed startup.
RecommendedResources
Text Books 1. New Venture Management: The Entrepreneur's Roadmap
(Entrepreneurship Series), Donald F. Kuratko and
Jeffrey S. Hornsby, Pearson
2. The Manual for Indian Start-ups: Tools to Start and Scale-up Your New
Venture, Vijaya Kumar Ivaturi, Meena
Ganesh, Penguin Random House India.
3. Managing New Ventures, Anjan Raichoudhuri, Prentice-Hall of India
Pvt.Ltd
4. Develop Your Idea!: Get Off to a Flying Start With Your Startup. Guided
Exercises, Templates & Resources for
Exploring New Business Ventures, K. N. Kukoyi
5. Managing Small Business by Longenecker, Moore, Petty and Palich,
Cengage Learning, India Edition.
6. Entrepreneurship: New Venture Creation by David H. Holt
7. The Dynamics of Entrepreneurial Development & Management by Desai,
Vasant , Himalaya Publishing House,
Delhi
8. Entrepreneurship and Small Business Management by Siropolis
9. Lead like an Entrepreneur by Neal Thornberr
Reference Books 1. Fundamentals of Entrepreneurship, Nandan H, PHI
2. Cases in Entrepreneurship by Morse and Mitchell, Sage South Asia Edition.
3. Entrepreneurship – Indian Cases on Change Agents by K Ramchandran,
TMGH.
4. Entrepreneurship – The engine of growth, edited by Mark Rice and
Timothy Habbershon, Published by Praeger Perspectives.
5. Entrepreneurship: Theory, Process and Practice by Kuratko, D.F. &
Hodgetts, R.M. Thomson Press.
6. Entrepreneurship Development: Small Business Enterprises by
Charantimath, P. , Pearson.
7. A Guide to Entrepreneurship by David, Otes , Jaico Books Publishing
House, Delhi.
8. Indian Entrepreneurial Culture by A Gupta , New Age International.
9. Make The Move: Demystifying Entrepreneurship by Ishan Gupta, Rajat
Khare