North Maharashtra University, Jalgaon

Transcription

1 North Maharashtra University, Jalgaon FACULTY OF COMMERCE & MANAGEMENT Structure and Syllabus of Third Year B.B.M.(E-Comm.)-[Sem. V] Bachelor of Business Management (BBM.e-Comm.) W.E.F. Academic Year

2 North Maharashtra University, Jalgaon (NACC Accredited B Grade University) FACULTY OF COMMERCE & MANAGEMENT BACHELOR OF BUSINESS MANAGEMENT [B.B.M. E-COMM] SEM -V W.E.F. FROM ACADEMIC YEAR: T.Y.B.B.M.(E-Comm. Sem-V) STRUCTURE Subject Code Name Marks E 5.1 Corporate Accounting 100 E 5.2 Business Laws 100 E 5.3 Programming in VB.NET 100 E 5.4 Oracle & D2K 100 E 5.5 Human Resources Management 100 E 5.6 Practical 100

3 Objectives North Maharashtra University, Jalgaon (NACC Re-Accredited B Grade University) FACULTY OF COMMERCE & MANAGEMENT B.B.M.(E-Comm.) Semester V E 5.1Corporate Accounting Pattern: External Marks 80 + Internal Marks 20 = Maximum Total Marks: To impart the students, knowledge about accounting treatment of corporate restructuring. 2. To apprise the students about the application of accounting knowledge in preparation of consolidated financial statements. [Total Lectures: 48] 3. To appraise the students about application of the AS concerning the aspects in accounting. UNIT I Lectures: 12 Amalgamation of companies Concepts of Amalgamation, Absorption, and Reconstruction of companies Types of Amalgamation, Amalgamation in the nature of Merger and Amalgamation in the nature of Purchase Accounting for Amalgamation Pooling of interest method and Purchase method Purchase consideration Closing the books of the vendor company and opening the books of the purchasing company and preparation of balance sheet of the new company Inter company owing and unrealized profit [Refer AS 14 on ACCOUNTING FOR AMALGAMATION] UNIT II Lectures: 08 Absorption of companies Concept of Absorption Accounting for Absorption Purchase consideration Closing the books of the vendor company and recording the transaction in the books of the purchasing company and preparation of balance sheet after the absorption of the company Inter company owing and unrealized profit, Intercompany holding [Refer AS 14 on ACCOUNTING FOR AMALGAMATION] UNIT-III Lectures: 08 External Reconstruction Concepts of External reconstruction and Internal reconstruction of companies Accounting for External reconstruction Purchase consideration Closing the books of

4 the vendor company and opening the books of the purchasing company and preparation of balance sheet of the new company [Refer AS 14] UNIT IV Lectures: 08 Internal reconstruction Forms of Internal reconstruction (a) Re organisation or Alteration of Share Capital, (b) Reduction of Share Capital & other liabilities. Accounting for internal reconstruction and preparation of balance sheet of the company after the internal reconstruction. Subdivision of shares, surrender of shares. UNIT V Lectures: 12 Holding company accounts Meaning of Holding Company and Subsidiary Company Preparation of the consolidated balance sheet of the Holding company alongwith its subsidiary company analysis of profit of subsidiary company on consolidation, cost of control or goodwill on consolidation. Inter company debts, unrealized profit, intercompany holding (one subsidiary only) [Refer to the relevant provisions of the Companies Act, 1956, and AS 13 on ACCOUNTING FOR INVESTMENT, paragraph relevant to cost of Investment, AS 21 on Consolidated Financial Statements] Books Recommended For Corporate Accounting 1. Advanced Accountancy Vol. II, R. L. Gupta & M. Radhaswamy, Sultan Chand & Sons 2. Advanced Accounts, M. C. Shukla, T. S. Grewal& S.C. Gupta, S. Chand & Co Ltd. 3. Advanced Accounting II, Dr. S. N. Maheshwari& Dr. S. K. Maheshwari, Vikas Publishing House, NewDelhi. 4. Advanced Accounts Jain and Narang Kalyani Publishers, Ludhiana 5. Accountancy, Volume I and II, Sr. K. Paul, New Central Book Agency, Kolkata 6. Accounting Theory, R. K. Lele and Jawaharlal, Himalaya Publishers 7. Accounting Text & Cases, Robert Anthony, D. F. Hawkins & K. A. Merchant Tata McGraw Hill 8. Corporate Accounting, Dr. S. N. Maheshwari, Viakas Publishing House Pvt. Ltd. New Delhi 9. Advanced Accounting, Dr. Ashok Sehgal& Dr. Deepak Sehgal: Taxmann, New Delhi.

5 North Maharashtra University, Jalgaon (NACC Re-Accredited B Grade University) FACULTY OF COMMERCE & MANAGEMENT B.B.M.(E-Comm.) Semester V E 5.2Business Laws Pattern: External Marks 80 + Internal Marks 20 = Maximum Total Marks: 100 [Total Lectures: 48] 1. Law of Contract 1872 a. Nature and Classification Of Contract b. Offer & Acceptance c. Capacity Of Contract d. Free Consent e. Consideration f. Performance Of Contract g. Discharge Of Contract h. Remedies for Breach of Contract. Lectures: Consumer Protection Act 1986 Lectures: 08 a. Definitions: Consumer, Goods, Services, Trader and Manufacturer b. Consumer Complaints c. Disputes and Rights d. Consumer Guidance & Education e. Emergence of Consumers Disputes Redressal System. 3. Workmen s Compensation Act 1923 Lectures: 08 a. Definitions and Objects b. Employer s Liability To Pay Compensation c. Claims For Compensation d. Commissioner & His Powers e. Transfer Of Proceedings.

6 4. Information Technology Act Lectuers:08 a. Meaning, Objectives, Definitions and Scope of the Act b. Offences & Penalties & Adjudication c. Digital Signature d. Electronic Governance e. Offences & Penalties. 5. The Prevention Of Food Adulteration Act 1954 Lectures: 08 a. Definitions b. Functions of Central Food Laboratory (C. F.L.) c. Analysis Of Food d. Food Inspector & His Powers e. Procedure Followed By Food Inspector f. Report Of Public Analyst g. Fine & Punishment. 6. Environmental Protection Act. Lectures: 08 a. Definitions b. Powers Of Central Government c. Rules To Regulate An Environmental Pollution d. Prevention, Control & Abatement Of Environmental Pollution e. Reports Of Government Analysts f. Water Pollution.

7 North Maharashtra University, Jalgaon (NACC Re-Accredited B Grade University) FACULTY OF COMMERCE & MANAGEMENT B.B.M.(E-Comm.) Semester V E 5.3 Programming In VB.Net Pattern: External Marks 80 + Internal Marks 20 = Maximum Total Marks: 100 [Total Lectures: 48] 1. Introduction to VB.NET a. Event Driven Programming b. NET as better Programming Platform c. NET Framework d. NET Architecture e. The Just In Time Compiler f. Framework class library introduction. 2. VB.NET Development Environment a. Creating Applications b. Building Projects c. Using simple components d. Running VB.NET applications. 3. Mastering VB Language a. Data, Operators, b. Conditionals and Loops c. Procedures and Error Handling d. Classes and Objects. 4. Windows Applications in VB.NET. a. Windows Forms b. Text Boxes c. Buttons d. Labels e. Check Boxes and Radio Buttons f. List Boxes, Combo Boxes and Picture Boxes g. Scrollbars, Splitters and Timer h. Menus, Built in Dialogs, Image List i. Tree Views and List Views j. Toolbars, Status Bar and Progress bars. 5. Object Oriented Programming in VB.NET a. Class and Object b. Properties, methods and events, c. Constructors and destructors

8 d. Method overloading e. Inheritance, f. Access modifiers: Public, Private, Protected, Friend g. Overloading and Overriding h. Interfaces i. Polymorphism. 6. Databases in VB.NET 08 a. Database : Connections, Data adapters, and datasets b. Data Reader, Connection to database with server explorer c. Data binding with controls like Text Boxes, List Boxes, Data grid etc. d. Navigating data source e. Connection Objects and Command Objects f. Data Adapters and Dataset Class 7. Crystal Report 08 a) Connection to Database Table b) Building Report, Modifying Report c) Formatting Fields and Object, Header, Footer, Details REFERENCE BOOKS 1. Programming Microsoft Visual Basic.NET Francesco Balena 2. The Complete Reference Visual Basic.NET Jefrey R. Shapiro 3. Murach s VB.NET database programming with ADO.NET Anne Prince 4. Visual Basic.NET 2003 in 21 Days. Steven Holzner, SAMS Publications. 5. Mastering Crystal Report BPB Publication 6. Crystal Report The Complete Reference: Tata McGraw Hill

9 Introduction to Oracle a. Client Server Architecture. b. Concept of Front end and Back end tools. c. Oracle Architecture d. Role of DBA North Maharashtra University, Jalgaon (NACC Re-Accredited B Grade University) FACULTY OF COMMERCE & MANAGEMENT B.B.M.(E-Comm.) Semester V E 5.4 Oracle & D2K Pattern: External Marks 80 + Internal Marks 20 = Maximum Total Marks: 100 Structured Query Language (SQL): (Lectures-04) a) Introduction b) Data types in oracle, Operators in oracle, Working with tables. c) Introduction to DML, TCL, DDL, DCL, Nested tables, Varray, Object table integrity constraints. d) Functions in Oracle,:- Numeric Function, Characterr Function, Date Function, Conversion Function, Group Function Sub Queries, Joins and Database Objects a. Sub Queries using correlated queries view, Index Partition, Sequence, Cluster, Synonyms, and Materialized View. b. Set Operators, Joins, Inner joins, Equi, Non Equi, Self-join and Outer Joins Locks PL/SQL a. Concept of Transaction b. Need of locks. c. Lock table command and select for update command a. Introduction b. PL/SQL Blocks c. Advantages of PL/SQL [Total Lectures: 48] (Lectures-02) (Lectures-04) (Lectures-03) (Lectures-04)

10 d. Control Structure, Nested Blocks Cursor a. Implicit Cursors and Explicit Cursor Triggers a. Types of triggers - Database trigger Developer 6i (Lectures-04) (Lectures-04) Introduction (Lectures-02) a. Working with the Form Developer Environment b. Working a Basic Form Module c. Working with Data Blocks and Frame Running the Form Developer Application Data Blocks (Lectures-03) a. Data Block Wizard b. Creating Block Manually c. Base Table Block and Control Block d. Master Details Blocks Working with GUI Controls (Lectures-05) a. Working with Text Items b. Creating Additional c. Input Items, Check Box, Radio Button, List Item d. Creating Non Input Items Display item, Push Buttons e. Label Boiler Plate Graphics Record Group and LOV (Lectures-03) a. Working with Record Groups b. Creating LOVs, LOVs Wizard c. LOV Properties Editors and Alerts (Lectures-03) a. Types of Editors b. Alerts, Properties Menu and Trigger (Lectures-03) a. Creating POP UP Menu b. Menu Properties c. Attaching Forms and Reports to menu.

11 Report d. Trigger, Trigger Validation a. Design and Running Report b. Parameter Report c. Group Report d. Matrix Report e. Tabular Report. (Lectures-06)

12 North Maharashtra University, Jalgaon (NACC Re-Accredited B Grade University) FACULTY OF COMMERCE & MANAGEMENT B.B.M.(E-Comm.) Semester V E 5.5 HUMAN RESOURCE MANAGEMENT Pattern: External Marks 80 + Internal Marks 20 = Maximum Total Marks: 100 [Total Lectures: 50] 1. Introduction to HRM a. Definition, Objectives, Scope & Importance of HRM b. The changing role of HRM, Growth of HR function in India. c. Functions of Personnel management, Role of Personnel Manager. d. Organizing the HR Department The Structure, 2. HR Planning : Recruitment, Selection, Placement, Induction a. HR Planning i. Definition, Objectives, Process of HR Planning, ii. Advantages & Limitation of HR Planning iii. Guidelines for Making HR Planning effective. b. Recruitment: Sources of Recruitment, Recruitment Policy c. Selection: Definition, Steps in Selection Procedure. d. Placement: Principles of Placement, Problems of placement e. Induction or Orientation of Employee. Objectives, Procedure, Types of Induction Program. Lectures 06 Lectures Personnel Development Programme a. Training: Importance, Benefits, Types of Training Programmes., b. Executive or Management Development Need, Importance, Objective, c. Career Planning: Objectives, Needs, Benefits, d. Performance Appraisal: i. Objectives ii. Essentials of a Good Appraisal System. Lectures 06

13 4. Job Compensation Lectures:08 a. Job Evaluation: i. Definition, Principles of Job Evaluation Programmes. ii. Advantages & Limitation of Job Evaluation b. Wage & Salary Administration i. Methods of Wage Payment ii. Incentive Wage Plans. iii. Fringe Benefits: meaning and Types of Fringe Benefits 5. Job Changes: Promotions, Demotions Transfers, Separations Lectures:08 a. Promotions i. Definition and Types ii. Basis of Promotion iii. Promotion Policy b. Demotions: Meaning, Causes and Conditions of Demotion. c. Transfers: Types, Transfer Policy & Transfer Procedures d. Separations i. Meaning, mode and causes of Separations ii. Advantages and disadvantages of n Separations 6. Quality of Work Life Lectures:04 a. Quality of Work i. Scope of quality of Work ii. Approaches to Improve Quality of Work iii. Impact of Quality of Work in Organizational climate b. Morale :Definition and factors affecting Morale c. Job Satisfaction : meaning and Factors influencing Job Satisfaction 7. Social Security Lectures:04 a. Social security in India i. Health & Safety ii. Concept b. Labor Welfare: Need &, Principles of Labor Welfare

14 8. Human Resource Information System [HRIS] Lectures:04 a. Concept b. Effectiveness of HRIS BOOKS 1. Human Resource Management By K. Ashwatghappa, Tata-Mc-Graw Hill 2. Personal and Human Resource Management (Text and Cases), by P.SubbaRao, Himalaya Publishing House. 3. A Textbook of Human Resource Management, R.S. Dwivedi, Vikas Publishing 4. Human Resource Management, Dr.AnjaliGhannekar, Everest Publishing House. 5. Human Resource Management by Appannaiah Reddy, AparnaRao, Himalaya 6. Human Resource Management and Organizational Behaviour, Dr.P.K.S. Menon. 7. Personnel Management, by C.B.Memoria.

15 North Maharashtra University, Jalgaon (NACC Re-Accredited B Grade University) FACULTY OF COMMERCE & MANAGEMENT B.B.M.(E-Comm.) Semester V E 5.6 Practical Pattern: External Marks 80 + Internal Marks 20 = Maximum Total Marks: 100 Practical based on : VB.NET 1. Create a simple console application in VB.NET 2. Create a VB.NET application using windows forms with simple controls. 3. Create a VB.NET application using windows forms with controls picture Box, Scroll Bar, Timer etc. 4. Create a VB.NET application to demonstrate Built in Dialog boxes. 5. Create a VB.NET application using constructor. 6. Create a VB.NET application to demonstrate concept of method overloading 7. Create a VB.NET application to demonstrate inheritance 8. Create a VB.NET application to demonstrate interface 9. Create a VB.NET application to demonstrate MDI forms. 10. Create a VB.NET application to demonstrate Data Base Connectivity. 11. Write a crystal report using simple tables. Practical based on : Oracle & D2K 1. Create table, Insert Records and perform simple SQL 2. Create table with various constraints as PRIMARY KEY, REFERENCES KEY, and CHECK & NOT NULL Constraints 3. Write down SQL by using i. GROUP BY ii. HAVING CLAUSE 4. Write down SQL by using i. Aggregate functions ii. Date functions iii. String functions 5. Write down PL/SQL for FOR, WHILE LOOP and IF..END IF. 6. Write down PL for Implicit & Explicit cursors. 7. Write down PL for Stored procedure & Function. 8. Create Simple Data Entry form with Validation.

16 9. Create Master Detail data entry Form 10. Create a Form with menu. 11. Design Simple Report. 12. Design Master Detail Report. 13. Design Matrix Report