2.3 CORPORATE ACCOUNTING
∙ To enable the students to have a comprehensive understanding about the provisions of the Company’s Act and Corporate Accounts and Reporting.
∙ To analyses the Financial statements for economic decision at corporate level ∙ To enable the students to read annual report.
UNIT 1: ISSUE OF SHARES 8Hrs. Meaning of Share, Types of Shares – Preference shares and Equity shares – Issue of Shares at par, at Premium, at Discount: Pro-Rata Allotment; Journal Entries relating to issue of shares; Preparation of respective ledger accounts; Preparation of Balance Sheet in the Vertical form (Practical Problems).
UNIT 2: COMPANY FINAL ACCOUNTS 20 Hrs. Statutory Provisions regarding preparation of Company Final Accounts – Treatment of Special Items, Managerial Remuneration, Tax deducted at source, Advance payment of Tax, Provision for Tax, Depreciation, Interest on debentures, Dividends, Rules regarding payment of dividends, Transfer to Reserves, Preparation of Profit and Loss Account and Balance Sheet (Vertical Form Schedule -III) (Practical Problems).
UNIT 3: FINANCIAL STATEMENTS ANALYSIS 10 Hrs. Comparative Statements - Comparative Income Statement, Comparative Balance Sheet; Common size Statements – Common Size Income Statement, Common Size Balance Sheet – Trend Percentages. (Analysis and Interpretation)
UNIT 4: INTERNATIONAL FINANCIAL REPORTING STANDARDS 10 Hrs. International Financial Reporting Standards- meaning of IFRS, relevance of IFRS in India, merits and limitations of IFRS; Process of setting IFRS- practical challenges in implementing IFRS; Convergence of IFRS in India; List of International Financial Reporting Standards issued by IASB.
UNIT 4: CORPORATE REPORTING (ANNUAL REPORTING) 8 Hrs. Corporate Reporting - meaning, types, characteristics of financial report, users of corporate report; Components corporate report– general corporate information, financial highlights, letter to the shareholders from the CEO, management's discussion and analysis; Financial Statements-balance sheet, income statement, and cash flow statement, notes to the financial statements; Auditor's report; Accounting Policies; Corporate Governance Report; Corporate Social Responsibility Report (Discuss only Role and Significance of above components of corporate report).
∙ Collect financial statement of a company and analyse the same and write a summary for management decision making.
∙ Write a summary of two companies’ annual report.
∙ List out the accounting policies in annual report of the company
∙ List 20 IFRSs
BOOKS FOR REFERENCE
2.4 QUANTITATIVE ANALYSIS
OBJECTIVE: To provide basic knowledge of mathematics and their application to commercial situations.
UNIT 1: NUMBER SYSTEM 04 Hrs. Introduction – Natural Numbers - Even Numbers – Odd Numbers – Integers – Prime Numbers – Rational and Irrational numbers, Real Numbers, HCF and LCM ( Simple problems).
UNIT 2: THEORY OF EQUATIONS 10 Hrs. Introduction – Meaning - Types of Equations – Simple/ Linear Equations and Simultaneous Equations (only two variables), Elimination and Substitution Methods only. Quadratic Equation - Factorization and Formula Method (ax² + bx + c = 0 form only). Simple problems
UNIT 3: INDCIES, MATRICES AND LOGRITHEMS 16 Hrs. Meaning – types – operation on matrices – additions – subtractions and multiplication of two matrices – transpose – determinants – minor of an element – co-factor of an element –inverse – crammers rule in two variables – problems.
Indices and Logarithms: Meaning- Basic Laws of Indices and their application for simplification. Laws of Logarithms –Common Logarithm, Application of Log Table for Simplification.
UNIT 4: COMMERCIAL ARITHMETIC 16 Hrs. Simple Interest, Compound Interest including yearly and half yearly calculations, Annuities, Percentages, Bills Discounting, Ratios and proportions, duplicate-triplicate and sub-duplicate of a ratio. Proportions: third, fourth and inverse proportion - problems.
UNIT 5: PROGRESSIONS 10 Hrs. PROGRESSIONS: Arithmetic Progression - Finding the ‘nth’ term of AP and Sum to nth term of AP. Insertion of Arithmetic Mean Geometric Progression – Finding the ‘nth’ term of GP and sum to ‘nth’ term of GP and insertion of Geometric Mean.
∙ Develop an Amortization Table for Loan Amount – EMI Calculation.
∙ Secondary overhead distribution summary using Simultaneous Equations Method. ∙ Preparation of Bank Statement.
∙ Application of Matrix In Business Problems
BOOKS FOR REFERENCE:
2.5 ORGANIZATIONAL BEHAVIOR
∙ To enable the students to learn the basics of individual behavior and group behavior. ∙ To understand the organizational dynamics
UNIT 1: ORGANIZATIONALBEHAVIOUR 04 Hrs. Organization Behavior– Meaning, Definition of OB, Importance of OB, Foundations of OB.
UNIT 2: FOUNDATIONS OF INDIVIDUAL BEHAVIOUR 22 Hrs. Personal Factors, Environmental Factors, organization systems and resources
Personality-Meaning, Nature, Determinants and Traits of Personality
Perception- Meaning, Factors influencing perception, Perceptual Process, Perceptual Errors, Managing Perceptions.
Learning-Nature, Theories of Learning-classical conditioning theory, Operant conditioning theory, Cognitive learning theory, Social learning theory, Principles of Learning.
Attitude - Nature, Formation, Barriers to change in attitude and ways to overcome barriers.
UNIT 3: MOTIVATION AND LEADERSHIP 10 Hrs. Motivation theories- Maslow’s Need hierarchy theory, Herzberg’s Two factor theory, McGregor’s X and Y theory; Leadership – Meaning, Formal and Informal Leadership, Characteristics of leadership; Leadership Styles – Autocratic style, Democratic style, Participative style, Laissez faire Leadership Styles, Transition Leadership, Transformative Leadership, Charismatic Leadership Style.
UNIT 4: GROUP AND TEAM DYNAMICS 16 Hrs. Group Dynamics-meaning, Types of Group, Development of Groups- Stages of Group Development, Determinants of Group Behavior, Team Dynamics- meaning, Types of Teams: Conflict-sources of conflict and ways of resolving conflict, managing interpersonal relationships
UNIT 5: ORGANIZATIONAL CHANGE 04 Hrs. Meaning, Nature of change, Factors influencing change, Resistance to change, Overcoming resistance,
BOOKS FOR REFERENCE
2.6 MARKETING MANAGEMENT
∙ To enable the students to understand the concept of marketing, its applications and the recent trends in Marketing.
UNIT 1: INTRODUCTION TO MARKETING 10 Hrs. Meaning and Definition, Concepts of Marketing, Approaches to Marketing, Functions of Marketing. Recent trends in Marketing-E- business, Tele-marketing, M-Business, Green Marketing, Relationship Marketing, Concept Marketing, Digital Marketing, social media marketing and E-tailing (Meaning only).
UNIT 2: MARKETING ENVIRONMENT (MACRO) 10 Hrs. Meaning, Demographic, Economic, Natural, Technological, Political, Legal, Socio-Cultural Environment.
UNIT 3: MARKET SEGMENTATION AND CONSUMER BEHAVIOUR 10 Hrs. Meaning and Definition, Bases of Market Segmentation, Requisites of Sound Market Segmentation; Consumer Behavior-Factors influencing Consumer Behavior; Buying Decision Process.
UNIT 4: MARKETING MIX 20 Hrs. Meaning, Elements of Marketing Mix (Four P’s) – Product, Price, Place, Promotion. Product-Product Mix, Product Line, Product Lifecycle, New Product Development, Reasons for Failure of New Product, Branding, Packing and Packaging, Labeling,
Pricing – Objectives, Factors influencing Pricing Policy, Methods of Pricing;
Physical Distribution–Meaning, Factors affecting Channel Selection, Types of Marketing Channels. Promotion – Meaning and Significance of Promotion, Personal Selling and Advertising (Meaning Only)
UNIT 5: SERVICES MARKETING 06 Hrs. Meaning and definition of services, difference between goods and services, features of services, seven P’s of services marketing (concepts only).
∙ Two cases on the above syllabus should be analyzed and recorded in the skill development ∙ Design a logo and tagline for a product of your choice
∙ Develop an advertisement copy for a product.
∙ Prepare a chart for distribution network for different products.
BOOKS FOR REFERENCE