MODULE-II 12Hrs Company Final Accounts. Meaning - Preparation of Trading and Profit and loss Account, P&L Appropriation Account - Balance Sheet

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1 BBM-231: CORPORATING ACCOUNTING Objectives: To make students familiar with the Accounting practices at Joint Stock Corporations MODULE-I 12Hrs Share capital -Issue of Shares Meaning- Kinds of Shares- Recent developments in public issue of shares-problems on issue and allotment of Shares - Calls in arrears and Calls in Advance- Over Subscription and under Subscription - Issue of Shares at Premium, Discount.(forfeiture of shares - Reissue of forfeited shares - Issue of Shares to the Vendors, Issue of Shares to the Promoters). MODULE-II 12Hrs Company Final Accounts Meaning - Preparation of Trading and Profit and loss Account, P&L Appropriation Account - Balance Sheet MODULE-III 16Hrs Amalgamation & external reconstruction Pooling Method by nature of business (Amalgamation) and business purchase (Absorption and external reconstruction) as per Accounting Standards 14. Difference between Amalgamation and Absorption - Calculation of purchase Consideration under Different methods, Settlement of Purchase Consideration - Problems on Amalgamation, Absorption and External Reconstruction. MODULE-IV 9 Hrs Internal Reconstruction Meaning, Forms of Reconstruction, Alteration of Capital and Capital Reduction - Internal Reconstruction Vs External reconstruction, Practical Problems MODULE-V 12 Hrs Branch and Departmental Accounts Introduction - Inland Branches - Types Dependant Branches-Preparation of Branch Accounts in Head Office Books - Treatment of Cost Price - Invoice Price - Debtors Account - Creditors Accounts, treatment of Petty cash - prepaid insurance - creation of stock reserve. Independent branches preparation of Head Office Account in Branch Books - Branch Account in Head Office Books, Memorandum Trading and Profit and loss Account in Head Office books. Departmental accounting-introduction - Allocation of expenses - Calculation of Departmental Purchases - Inter Departmental transfers at cost price - selling price - preparation of Balance Sheet

2 MODULE-VI 4 hours Accounting for price level changes (theory only) Human resource accounting (theory only) BOOKS RECOMMENDED 1. R.L Gupta and M. RadhaSwami- Advanced Accountancy VOLUME II 2. B.S. Raman- Advanced Accountancy VOLUME I&II 3. Shukla and Grewal- Advanced Accountancy VOLUME I&II 4. Jain and Narang- Advanced Accountancy VOLUME I&II 5. S.N. Maheshwari- Corporate Accounting

3 BBM-232:ORGANISATIONAL BEHAVIOUR OBJECTIVES Organizations are made by people and for the people. Organization effectiveness depends on the humans and their behavior. This is when organizational behavior comes into picture. Therefore, the objective of the organizational behavior is to familiarize the students with human behavior at work. MODULE -I Organisational behaviour 8 hrs Focus and purpose of organization Meaning, need and importance of organization classification of organization, prospectus of formal organization, Organisational Behaviour Nature and Scope contribution from other discipline. MODULE -II Personality 9 hrs Definition, determinants of personality, Theories of personality Erickson s personality, Freudian theory and Trait theory MODULE -III Learning 10 hrs Meaning of learning Learning process Learning theory of Organisational Behaviour-Classical- Operant conditioning- Cognitive- Observation Theory MODULE -IV Attitudes 6hrs Meaning, Charecteristics, Components and Formation of attitudes. Change in attitude- Barriers to change- How to minimize the barriers. MODULE-V Perception 6 hrs Meaning and definition Need, Factors influencing perception, perceptual consistency, Context and definition, Interpersonal perception. MODULE-VI Group Behaviour And Group Dynamics 6 hrs Meaning Types Groups in the organisation Group size and status Influences Roles and relationship and group behaviour Characteristics Behaviour problem, Group norms Cohesivness,feature Effects Group thinking, Symptoms, Inflence and Remedy Group decision making techniques. MODULE -VII Leadership 6 hrs Concept Leadership style Managerial Grid Tanaboum & Schumpter

4 MODULE-VIII Motivation 5 hrs Meaning Concept Theories of Motivation Two factor theory, McGregor Theory X and Y,Financial and Non Financial incentives Job enrichment- Operative- Porter- Vrooms- Characteristics- Alderfer ERG Theory MODULE-IX Organisational Change 4 hrs Meaning Nature of work change, Pressure for change Change process, Types of change, Factors influencing change, Resistance to change, Organisational Behaviour techniques. How to minimize changes in the organization. REFERENCE BOOKS 1) Fred Luthans : Organisational Behaviour McGraw hill 2) Steve Robins : Organisational Behaviour 3) Shashi.K.Gupta: Organisational Behaviour Himalaya Publications 4) K.Ashwathappa: Organisational Behaviour Himalaya Publications 5) Udai Pareek : Organisational Behaviour 6) Nirmal Singh : Organisational Behaviour 7) Keith Davis : Human Behaviour at work

5 BBM-233: BUSINESS STATISTICS Module 1 Introduction (8 hrs) Meaning and definitions of Statistics, nature of a statistical study, importance of Statistics in business, classification and tabulation of data. Module 2 Measures of central tendency and dispersion (10 hrs) Arithmetic mean, Weighted mean, median, mode, mean deviation, standard deviation, coefficient of variation Module 3 Linear correlation and regression (12 hrs) Scatter diagram, Karl Pearson s and Spearman s methods, Regression coefficients, lines of regression, relation between correlation coefficient and regression coefficients Module 4 Estimation (10 hrs) Probability concepts, probability distributions - Discrete and continuous probability distributions, Normal distribution Confidence Interval estimation of mean, proportion. Module 5 Hypothesis testing (10 hrs) Null and alternative hypotheses, significance level, confidence level, Type I and Type II errors, critical region. Large and small sample tests, Z and t tests for mean and proportion. Module 6 Index Numbers (10 hrs ) Introduction- Uses of Index numbers, Types of index numbers. Problems in the construction of Index numbers, Method of Constructing index numbers. Tests of consistency of Index number- Unit test, Time Reversal Test, Factor Reversal Test, Cost of living Index Number, WPI, IIP Recommended Book Business Statistics by G C BERI TMH Publication Suggested Readings 1. Business Statistics by J K Sharma, Pearson Publications 2. Statistical Methods by S P Gupta, Sultan Chand Pub BBM 234 MACRO ECONOMICS Total: 55 Hours

6 Module I: Introduction (5 Hours) Ten principles of Economics- Scientific Method: Observation and Theory, Role of Assumptions, Economic models: The Circular Flow Diagram, Production possibilities- Microeconomics and Macroeconomics Module II: Measuring a Nation s Income (5Hours) Concepts of National Income Components- Real vs. Nominal GDP- Methods of measuring national income- Difficulties in measurement Module III: Classical and Keynesian Perspectives (15 Hours) Say;s Law of the Markets- Wage price flexibility- full employment- Keynes theory of income and employment- Effective Demand Module IV: Unemployment (5Hours) Identifying unemployment-types-minimum wage laws- Unions and collective bargaining- theory of efficiency wages- Short run trade off between inflation and unemployment. Module V: Financial and Monetary System (10 Hours) Saving, Investment and the Financial System-Financial Institutions: Financial Markets and Financial Intermediaries- Saving and Investment in the National Income Accounts- The market for loanable funds: Supply and demand for loanable funds- Shifts in demand and supply of loanable funds The Monetary System: Meaning of money- Functions- Banks and money supply- Money creation- Monetary policy and Fiscal Policy Module VI: Inflation (5 Hours) Classical Theory of Inflation- Monetary theory of inflation- Keynesian theory of inflation-cost push and Structural Inflation- Costs of inflation- Measuring the Cost of Living-The consumer price index: How it is calculated- GDP Deflator-Differences between CPI and GDP Deflator Module VII: Open Economy Macroeconomics (10 Hours) The international flows of goods and capital- flow of good: exports, imports and net exports- flow of financial resource: Net capital outflow- equality of net exports and net capital outflow- The prices for international transactions: Real and Nominal Exchange rates- Purchasing power parity- policies affecting an open economy References: 1. Brief Principles of Macoreconomics, N. Gregory Mankiw, Thomson 2. Macroeconomics Theory and Policy, H.L. Ahuja, S. Chand

7 Objective: BBM-235: INFORMATION TECHNOLOGY FOR MANAGEMENT This subject deals with the basic concepts of functioning of a computer and its applications in different areas of management. The subject starts with an introduction to basics of computer, its applications, software and hardware. The subject exposes the students to basic concepts of operating system, technology in communications and Ecommerce. The discussion about office automation and the software applications are dealt here with practical implementation. COURSE MODULES : 60 Hrs MODULE 1: Evolution of Computers, Generation of Computers, Classification of Computers (Different Types) and Characteristics of Computers, Advantages and Disadvantages of Computers, Block Diagram of a Digital Computer. Functional units of Computer, Input/Output device, Primary and Secondary storage devices. MODULE 2: The Value of Information Systems and Information Technology, Technology and Society, Technology and Enterprise, Government policies and technology. Open standards vs. Proprietary standards in documents, interoperability of document standards. MODULE 3: Communications: Network, Implementation LAN, WAN, MAN and Internet. Network Topologies Star, Bus, mesh, Ring. Transmission Medium. MODULE 4: E-Commerce Meaning, Importance, Electronic Data Interchange, Types B2B, B2C, Infrastructure, Hosting, Electronic Payment Systems Electronic Cash, Smart Cards, Promotion. E-Governance, Cyber laws, ethics, IT/ITES impact on society, economy

8 MODULE 5: WORDPROCESSORS Purpose, Functions, Applications, Features of specific Word Processor. MODULE 6: SPREADSHEETS Purpose, Functions, Applications, Features of Specific Spreadsheet. MODULE 7: PRESENTATION Purpose, Functions, Applications, Features of Specific Presentation. MODULE 8: DATABASE Meaning, Functions, Applications and Basic Features of specific Database. REFERENCES : 1. Peter Norton, Introduction to Computers, 4th Edition, TMG 2. V Raja Ram, Fundamentals of Computers, Third Edition, Prentice hall of India. 3. Brein James O. Management Information Systems SECTION A LAB ASSIGNMENTS 1. Using Word processor prepare your detailed Bio-data with 1) Page settings 2) Format using Fonts, Paragraph settings, Bullets and Numbering 3) Page Numbers, Page Breaks. 2. Using Word processor write a letter inviting people for a Conference. Mail it to 5 people using Mail merge. Use date and time insertion, Auto text, formatting. Use find and replace to change the Venue in the merge document. 3. Create a Marks card Template using tables and its features. Mail merge to print marks card of 5 students. 4. Prepare a Brochure for your New Enterprise using Word processor. Use Picture, Clipart, Background, Borders and Graphic features 5. Create a presentation to launch a new product. Use layouts, graphics, Backgrounds, Formatting and alignment. Add statistical data graphs and tables of the company s

9 previous year s performance. Each slide should have slide number, date, Time, and the Company Name. Also prepare handouts. 6. Using Spreadsheet, project the Product sales for any five products for five years. Compute the total sales of each product in the five years. a. Compute the total sales of all the products in five year. b. Compute the total sales of all products for each year. 1. Represent annual sale of all the products using Pie-Chart. 2. Represent annual sales of all products using Bar Chart. 3. Represent sale of a product for five years using Pie-Chart. Label and format the graphs. 7. Create an Spreadsheet for attendance maintenance for 10 students in 6 subjects. Create one sheet per Month. Calculate the total attendance per student per subject in a month. Compute the percentage in each subject for each student and total percentage for each student. Create a new worksheet for the consolidated attendance. Compute the percentage of each student in a subject for all the months. Compute total percentage of each student for the whole year. Mark all students having a shortage in a different color. Make a list of students who have shortage. Sort this list based on percentage. 8. Create a Marks card for 5 students and the marks card contains the details of student name, register number, department, semester, section and 6 subjects. Compute the total marks, percentage and grade. Check the percentage and individual subject marks using logical test and print the status either Distinction or First Class or Second Class or Fail. 9. Create a database for the employees in your firm. Maintain personal. Payroll details in single table. Create a Report for a given employee, which contains Name, Employee Code, Department details from his personal file and his salary details from the payroll file. Format the report.