North Maharashtra University, Jalgaon - Loginapps.nmu.ac.in/syllab/Commerce and Management/200… · · 2016-09-10North Maharashtra University, Jalgaon New Syllabus of Second Year

North Maharashtra University, Jalgaon New Syllabus of Second Year Bachelor of Business Management w.e.f. June 2009

S.Y.B.B.M. (Semester:IV)

2009

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North Maharashtra University, Jalgaon

(NACC Accredited ‘B’ Grade University)

FACULTY OF COMMERCE & MANAGEMENT

New Syllabus: S Y B. B.M. (W.E.F. June -2009)

SEMESTER: IV

SUBJECT CODE NO. : M4.1

ADVANCED ACCOUNTING & COSTING TECHNIQUES

Compulsory Paper

80+20 Pattern: External Marks 80 +Internal Marks 20 =Total marks: 100

DIVISION OF MARKS

Advanced Accounting: External Marks 40 +Internal Marks 10 = Maximum Total Marks: 50

Costing Techniques External Marks 40 +Internal Marks 10 = Maximum Total Marks:50

Total Lectures 48

ADVANCED ACCOUNTING- Total Lectures 26

1) Redemption of Debentures Lectures 8

a) Accounting for redemption of debentures;

b) conversion of debentures into shares

2) Final Accounts of Co-operative Societies Lectures 8

a) Books of Accounts to be maintained by a Co-operative Society.

b) Preparation of Final Accounts of Co-operative Credit Societies only.

Refer to the provisions of Maharashtra Co-operative Societies Act, 1960 and rules

made there under.

3) Final Accounts of Joint Stock Companies – Lectures 10

a) Preparation and presentation of final accounts of joint stock companies as per company

law requirements;

b) provisions and reserves;

c) determination of managerial remuneration;

d) appropriation out of profits;

e) transfer of profits to reserves;

f) payment of dividend, transfer of unpaid dividend to Investor Education and Protection

Fund;

g) Bonus shares and payment of interest out of capital.

Refer to AS-1, AS-2, AS-6, AS-10 and AS-29

3

COSTING TECHNIQUES - Total Lectures 22

4) Standard costing and variance analysis Lectures 7

a) Standard costing distinguished from budgetary control;

b) Types of standards, determination of standards,

c) Variance Analysis

i) Computation and analysis of Material variances

ii) Computation and analysis Labour variances.

5) Budgetary Control Lectures 7

a) Budget, Budgeting, Budgetary Control,

b) Types of Budget,

c) Benefits and Limitations of budgetary control,

d) Preparation of simple Purchase budget

e) Preparation of simple Production budget

6) Marginal costing and break-even analysis Lectures 8

a) Marginal costing distinguished from absorption costing;

b) Contribution concept and decision making;

c) Cost-volume-profit relationship;

d) Break-even analysis,

e) Preparation of break-even charts, profit–volume graph;

f) Practical application of Profit Volume Ratio – simple problems only.

Books on Advanced Accounting - 1. Adv Accounting–Ashok & Deepak Sehgal, Taxmann Allied Services New Delhi

2. Advanced Accountancy, R. L. Gupta & M. Radhaswamy, Sultan Chand & Sons

3. Accountancy for C.A. Foundation Course , P.C. Tulsian, Tata McGraw Hill

4. Advanced Accountancy Volume, P. C. Tulsian , Peareson Education

5. Advanced Accounts, M.C. Shukla, T. S. Grewal & S.C. Gupta, S. Chand & Co

6. Advanced Accountancy Dr. S.N. &S.K Maheshwari , Vikash Publishing House

7. Corporate Accounting - Dr. S.N. &S.K Maheshwari , Vikash Publishing House

8. Advanced Accountancy, S.P. Jain & K.L. Narang, Kalyani Publishers

4

Books on Cost Accounting -

1. Fundamentals of Cost Accounting, Dr. S.N. Maheshwari, Sultan Chand & Sons

2. Saxena and Vaishish : Advanced Cost Accounting.

3. Maheshwari and Mittal : Cost Accounting.

4. Jain and Narang : Advanced cost Accounting.

5. Nigam and Sharma : Cost Accounting.

6. N. K. Prasad : Advanced Cost Accounting.

7. Cost Accounting for C.A. , Dr. N. K. Agrawal, Suchitra Prakashan Pvt. Ltd

8. Cost Accounting (Problem and Theory), S. N. Maheshwari, Mahavir Publication

9. Cost Accounting (Methods & Problems), B. K. Bhar, Academic Publ, Calcutta

10. Principles & Practices of Cost Accounting, A K Bhattacharya, A.H. Wheeler

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SEMESTER: IV

SUBJECT CODE NO. :M4.2

COMPANY LAWS

Compulsory Paper

80+20 Pattern: External Marks 80 +Internal Marks 20 = Total marks: 100

Objectives

1. To develop an understanding of the regulation of registered companies and to provide

thorough understanding of the various provisions of the Indian Company Law as well

as Schedules and Rules made there under including their interpretation through case

laws, departmental clarifications, etc.

2. To provide conceptual understanding of the principles of Co-operative Law.

Total Lectures 48

1. Introductory Lectures 6

a. Nature and forms of business enterprise

b. The company as a business medium

c. Nature and functions of companies

d. Concept of corporate personality & Corporate Veil.

e. Lifting Of Corporate Veil.

f. Company as a person, resident, citizen.

g. Types Of Companies

2. Incorporation and its Consequences Lectures 15

a. Formation Of A Company

b. Memorandum Of Association & Articles Of Association

c. Additional Documents Required For Incorporation

d. Certificate Of Incorporation

e. Commencement Of Business

f. Government And Foreign Companies

g. Alteration of Memorandum and Articles and Limitations on Power of

Alteration.

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h. Promoters

i. Meaning And Importance

ii. Position, Duties and Liabilities.

i. Corporate Transactions & Pre-Incorporation Contracts

j. Doctrine of Ultra-Vires

k. Common Seal.

l. Protection Of Persons Dealing With A Company

m. The Doctrine Of Constructive Notice

n. Doctrine of Indoor Management

3. Management and Control of Companies Lectures 15

a. Directors

i. Appointment/Re-Appointment Of Directors

ii. Qualifications, Disqualification & Remuneration

iii. Vacation Of Office, Retirement, Resignation & Removal

iv. Loans To Directors

v. Powers And Duties

vi. Office Or Place Of Profit

vii. Role of Directors.

b. Managing And Whole-Time Directors, Manager, Company Secretary

i. Appointment, Reappointment, Powers And Duties

c. Meetings Of Directors And Committees

i. Frequency

ii. Convening And Proceedings Of Board /Committee Meetings

iii. Minutes and Evidence.

d. General Meetings

i. Kinds Of Meetings And Resolutions

ii. Law, Practice And Procedure Relating To Convening

iii. Proceedings At General And Other Meetings

iv. Recording And Signing Of Minutes

v. Role Of Chairman

e. Teleconferencing

f. Postal Ballot.

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g. Distribution Of Powers Of A Company

i. Division Of Powers Between Board And General Meetings

ii. Acts By Directors In Excess Of Authority

iii. Monitoring and Management.

4. Majority Powers and Minority Rights Lectures 6

a. Law Relating To Majority Powers and Minority Rights.

b. Shareholder Remedies

c. Actions By Shareholders

d. Statutory Remedies

e. Personal Actions

f. Prevention of Oppression and Mis-Management.

5. Winding Up Of A Company Lectures 6

a. Modes Of Winding Up

b. Compulsory Winding Up Under An Order Of Court

c. Voluntarily Winding Up

d. Voluntarily Winding Up Under Supervision Of Court

RECOMMONDED BOOKS

1. Business Law For Managers - P.K.Goael, - Biztantra, Innovations In Management.

2. Business Law Including Company Law – Gulshan & Kapoor New Age International

3. Commercial Laws- R.C. Chawla, K.C.Garg, Kalyani Publisher

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SEMESTER: IV

SUBJECT CODE NO. :M4.3

INDIAN ECONOMY & INCOME TAX

Compulsory Paper

80+20 Pattern: External Marks 80 +Internal Marks 20 = Total marks: 100 DIVISION OF MARKS

Indian Economy: External Marks 40 +Internal Marks 10 = Maximum Total Marks: 50

Income Tax: External Marks 40 +Internal Marks 10 = Maximum Total Marks:50

Total Lectures: 48

INDIAN ECONOMY - Total Lectures 24

1) Features Of The Indian Economy Period: 5

a) Basic Characteristics Of Indian Economy As A Developing Economy

b) National Income

i) Estimates In India & In Its Limitations

ii) Trends In National Income: Growth & Structure

c) Population In India

i) Size &Growth Rates Of Population

ii) Quantitative & Qualitative Aspects Of Population

d) Sectoral Composition Of National Income & Work Force In India

e) Human Development

i) Concept & Measures

ii) Human Development In India

2) Economic Problems & Issues In The Indian Economy Period: 7

a) Nature & Policy Measures Adopted To Tackle The Problems Poverty &

Unemployment

b) Problem Of Regional Imbalance: Nature , Causes & Policy Measures

c) Problems Of Agricultural Sector & Measures to solve the problems

i) Marketing Of Agricultural Produce

ii) Rural & Agricultural Finance & Development

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iii) Special Economic Zones & Distress In Agricultural Sector

iv) Problems Of Inflation : Price Movements ,Causes & Control Of Inflation

d) Industrial Development In India

i) Pattern Of Industrial Development

ii) Industrial Policy Since 1990

iii) Problems Of Small Scale &Large Scale Industries

e) Problem Of Global Warming & The Indian Economy

3) Finance, Foreign Trade & Government Finance In India Period: 7

a) Foreign Trade In India

i) Composition & Direction Of Foreign Trade In India

ii) India’s Balance Of Payments Position & Problems Since 1990

iii) India’s Recent Foreign Trade Policy

b) Government Finance In India

i) Main Features Of Government Financial System In India

ii) Devolution Financial Resources Between The Center & State Governments

iii) Main Tax Proposal & Provisions For Expenditures Of The Recent Central Budget

c) Main Features of 11th Five Year Plan In India

4) Economic Reforms In India Since 1990 Period: 5

a) Development Strategy In India :L.P.G. Model Of Development & Its Rational

b) Reforms In Banking System In India

c) Salient Features of & Recent Reforms in Indian Money & Capital Markets

d) Globalization & Its Impact On Indian Economy

e) The Recent World Financial Crisis & the Indian economy

Recommended Books

1. Indian Economy: R.Data & K.P.M. Sunderam 2. Indian Economy: Mishra & Puri 3. Indian Economy: A.N.Agrawal 4. Indian Economy: Uma Kapila 5. www.rbi.org.in 6. www.ministry of finace.nic.in 7. Economic & Political Weekly 8. RBI Bulletin 9. Economic &political weekly

10. Daily Newspapers

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INCOME TAX - Total Lectures 24

Income Tax Act 1961 and Rules 1962

(Applicable To the Academic Year as an Assessment Year)

1) Definitions 6 Periods

a) Assesses

b) Assessment Year & Previous Year

c) Income

d) Agricultural Income

e) Person,

f) Residential Status

g) Methods of Accounting

h) Gross total Income.

2) Exempted Income under Section 10 & Types of income under Section 14 6 Periods

3) Income from salary under Sections 15, 16 & 17. 6 Periods

(Theory and Practical problems)

4) Income from other sources section 56 to 58 6 Periods

(Theory and Practical problems)

• Notes

1. Simple practical problems are expected from the students.

2. 40% questions are to be set on theory and 60% questions are to be set on practical

problems.

Recommended Books

1. Income Tax Rules 1962 and Rules 1962 (Government Publication.)

2. Students Guide to Income Tax By Vinod Singhaniya.

3. Income Tax Laws and Practice by Dinkar Pagare.

4. Income Tax Laws and Accounts by H.C Malhotra.

5. A Systematic Approach to Income Tax Act By Girish Ahuja And Dr Ravi Gupta.

6. Direct Tax Laws by T.N. Manoharan.

7. Income Tax Laws by Sundarprabhu & Sugubdha.

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SEMESTER: IV

SUBJECT CODE NO. :M 4.4.1

MARKETING MANAGEMENT-II

(Sales Management & Advertising)

Elective Paper


Total Lectures: 48 1. Introduction To Sales Management Lectures - 08

1.1. Sales Management – Concept – Objectives

1.2. Functions of Sales Management

1.3. Importance of Sales Management

1.4. Duties & Responsibilities of Sales Manager

2. Sales Organisation Lectures - 08

2.1. Sales organisation concept – Objectives

2.2. Importance of Sales organisation

2.3. Steps involved in setting up sales organisation

2.4. Factors determining the size of sales organisation

2.5. Types of Sales organisational structure.

2.6. Sales executive & his functions.

3. Sales Force Management Lectures - 08

3.1. Sales force management – Concept – Importance

3.2. Kinds of salesman

3.3. Essential Qualities of a successful Salesman

3.4. Activities involved in Sales Force Management.

3.5. Recruitment & selection of Salesman.

3.6. Salesman Training – objectives, importance & methods

3.7. Motivation of salesman – objectives & importance & methods.

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4. Advertising Lectures - 08

4.1. Advertising – Concept – Characteristics

4.2. Objectives of Advertising

4.3. Importance of Advertising

4.4. Benefits of Advertising

4.5. Classification of Advertising

4.6. Social & ethical aspects of Advertising.

5. Advertising Media Lectures - 08

5.1. Print Media

5.2. Electronic Media

5.3. Outdoor Media

5.4. Specially media

5.5. Transit & Vehicular media

5.6. Limitations of various types of media

5.7. Media planning

5.8. Role of Media in Advertising

6. Creative Advertising Lectures - 08

6.1. Preparing an effective Advertising copy

6.2. Elements of Print Copy.

6.3. Structure of Advertising Copy – Headline, Body Copy, illustration slogan

6.4. Element of Broadcost copy

6.5. Copy of Direct Mail

6.6. Advertising Appeal – Concept, Features, Classification.

Reference Books

1. Advertising Management – Dr. Varma & Agrawal, Forward Book Depot, Educational

Publisher, Delhi

2. Advertising Management – Rathor, Himalaya Publishing.

3. Advertising its role in Modern Marketing – Duna and Darban

4. Advertising & Personal Selling – Dr. Namita Rajput & Dr. Mira Vashitha, Himalaya

5. Advertising An Introductory Text – S.A. Chunawala, Himalaya Publishing.

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SEMESTER: IV

SUBJECT CODE NO. : M 4.4.2

BANKING & FINANCE – II

(Financial Markets & Services In India)

Elective Paper


Total Lectures: 48 1. Financial Markets Lectures - 5

b) Meaning of Financial Market

c) An Overview of Financial Markets in India

d) Changing Scenario of the Financial Sectors in India

2) Indian Money Market Lectures -10

a) Meaning & Features of Money Market

b) Constituents of Money Market

c) Sub- markets of Money Market

d) Recent Reforms in Money Market

3) Indian Capital Market Lectures -10

a) Meaning & Constituents of Capital Market

b) Features of Indian Capital Market

c) Stock Exchange in India

d) On Line Trading

e) Sub Markets in Capital Market

f) Recent Reforms in Capital Market

4) Financial Services Lectures -6

a) Meaning & Types of Financial Services

b) Credit Rating Services: Scope, Need- Importance, Benefits, Credit rating in India

c) Merchant Banking- Meaning- Need , Importance Range of Merchant Services &

regulations in India

d) Venture Capital – Meaning- Growth in India- Practices

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5) Mutual Funds Lectures -8

a) Meaning & Definition

b) Classification of Mutual Funds

c) Advantages of Mutual Funds

d) Growth of Mutual Funds in India

e) Regulations of Mutual Funds In India.

6) Depository Systems in India Lectures -6

a) Concept of Depository System

b) Parties to the Depository System

c) Benefits ,Functions & Procedures

d) Regulation of Depository.

e) D-mat systems in India

Suggested Books

1) Banking Theory &Practice’ (19th Ed.): K.C. & Lekshy Shekhar, Vikas Publication

2) ‘Indian Financial System’ Dr.G.Ramesh Bapu, Himalaya Publishing House (2005)

3) ‘E-Banking & Development Of Banks’ Verma, Gupta, & Sharma, Deep &Deep

4) Indian Economy: Datta & Sunderam, (2009),S.Chand &Company

5) Indian Economy: Mishra &Puri (2009), Himalaya Publishing House

6) RBI Monthly Bulletin And Occasional Publications

7) Economic And Political Weekly , March18-24, 2006’, Vol. Xli No.11 (2007)

8) Economic And Political Weekly , 31march – 6 April 2007’, Vol Xlii No.13 (2007)

9) RBI Annual Report:2004-05,2005-06,2006-07,2007-08 & Onwar

10) RBI Report On Trend &Progress Of Banking In India-From 2004-05, & Onwards

11) www.rbi.org.in./ speeches

12) RBI Annual Report: Monthly Bulletin And Occasional Publications

13) Southern Economists

14) Indian Economic Review

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SEMESTER: IV

SUBJECT CODE NO. : M4.4.3

INSURANCE & RISK MANAGEMENT -II

Elective Paper

80+20 Pattern: External Marks 80 +Internal Marks 20 = Total marks: 100

Total Lectures 48

1. Insurance & Risks Lectures -5

a. Insurance & Social Security’s Tools.

b. Definition Of Risk Uncertainty

c. Sources Of Risk

d. External & Internal Risk

e. Recent Development In The Insurance Sector in India

f. Role Of Insurance In Economic Development of India

2. Premiums Lectures -5

a. Meaning- Calculation of Premium

b. Classification Of Premium

i. Risk Premium

ii. Net Premium

iii. Pure Premium

iv. Level Premium

v. Office Premium

vi. Extra Premium

c. Calculation of Age.

3. Bonus Lectures -3

a. Meaning

b. Types Of Bonus

c. Simple Reversionary Bonus

d. Compound & Reversionary Bonus

e. Interim Bonus.

16

4. Life Insurance Products Lectures -12

a. Basic Elements

b. Terms Insurance Plan

c. Pure Endowments

d. Linked Plans

e. Some Popular Plans

i. Convertible Plan

ii. With Profit & Without Profit Plan

iii. Joint Life Policy

iv. Children Plan

v. Variable Insurance Plan

f. Industrial & Salary Saving Scheme

g. Riders

h. Group Insurance.

5. Underwriting Lectures -7

a. Meaning, & Importance

b. How It Is Use In Life Insurance?

c. Medical & Non-Medical Underwriting

d. Female Lives

e. Underwriting By Agent.

6. Insurance Documents Lectures -5

a. Objects

b. Proposal Forms

c. Personal Statement

d. First Premium Receipts

e. Renewal Premium Receipts

f. Policy Documents

g. Endowments

h. Renewal & Bonus Notice Prospectus.

7. Policy Conditions Lectures -4

a. Regarding Age

b. Days Of Grace

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c. Laps & Non Forfeitures

d. Paid Up Value- External Terms Insurance Revival

e. Assignments- Nominations

f. Surrenders & Loans

g. Foreclosure

h. Indisputability Of The Policy

i. Married Woman Property Act Policy

8. Claims Lectures -3

a. Claims Procedure

b. Maturity Claims

c. Death Claims

d. Claims Concession.

9. Law & Regulation Lectures -4

a. Important provisions of Insurance Act, 1938

b. Insurance Regulatory & Development Authority

i. Establishment

ii. Functions

iii. Controlling Powers.

Recommended Readings

1. Legal Aspects Of Insurance :P.K.Gupta,Himalaya

2. Principles &Practice &Insurance :N.S. Kothari 7p.Bhal,Sahitya Bhavan

Agra

3. Insurance: Principles & Practice:M.N.Mishra ,S.Chand & Co.

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SEMESTER: IV

SUBJECT CODE NO. : M 4.5.1

HUMAN RESOURCE MANAGEMENT-II

Elective Paper


Objectives

1) To understand the concept wages & Salary Administration

2) To familiarize students with different source of motivation

3) To know the Worker Participation and collective bargaining.

Total Lectures: 48

1) Wages & Salary Administration Lectures – 8

a) Nature, Purpose And Objectives Of W & S Administration

b) Minimum Fair And Living Wages

c) Factors Influencing Wages Policy

d) Time & Piece Rate System Of Wages

e) Wage Differentials

f) Incentives Meaning

g) Individual Incentive Schemes

h) Taylor-Halsely-Rowan & Emersson Plans.

2) Employee Motivation Moral & Health Safety Lectures – 8

a) Meaning &Importance Of Motivations

b) Theories Of Motivation

c) Process Of Motivation Steps

d) Economic & Non-Economic Motivation

e) How To Improve Motivation

f) Meaning & Causes Of Moral

g) Indications Of High & Low Moral

h) Approaches To Moral. Concept Of Health Safety.

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3) Employee Grievances & Discipline Lectures – 8

a) Definition And Meaning Of Grievances

b) Cause Of Grievances

c) Principles Of Grievance Handling

d) Steps In Grievance Handling

e) \Grievances Redressal Procedure

f) Meaning & Feature Of Discipline

g) Objective, Causes & Types Of Discipline

h) Procedure For Disciplinary Action - Code Of Discipline.

4) Worker Participation And Collective Bargaining. Lectures – 8

a) Worker Participation

i) Definition ,Objectives & Types Of Wpm

ii) Wpm In India Evaluation Of Wpm Schemes

b) Collective Bargaining

i) Meaning Importance & Objectives Of Collective Bargaining

ii) Bargaining Strategies & Process

iii) Collective Bargaining In India.

5) Human Resource Account & Audit. Lectures - 8

a) Human Resource Accounting

i) History - Meaning Objectives

ii) Advantages & Limitations

b) Human Resource Audit

i) Meaning, Need & Scope Of H R Auditing

ii) Steps In Human R. Auditing

iii) Research Approach To Human Resource Audit.

6) Human Resource Information System Lectures - 8

i) Meaning & Components Of H R I S

ii) Computer & H R I S

iii) H R I System Effectiveness

iv) HRIS Leadership

v) Use Of HRIS

vi) Design Of HRIS

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vii) Limitations Of HRIS

viii) HRIS In Global Environment

Books Recommended

1) H.R.M. - C. B. Mamoria & S. V. Gankar Himalaya Publication House

2) Personnel & H.R.M. - By A. M. Sharma Himalaya Publication House

3) Human Resource Management (Text & Cases), S. S. Khanka. S. Chand Publication Delhi

4) H. R. M. - Dr. Anjali Ghanekar , Everest Publ. House Pune

5) Human Resource Accounting - M. C. Khandelwal & S C Jain, Chand Publ. Delhi

6) Human Resource Development Audit By T. V. Rao - Response Publ. Delhi.

7) H R D In New Economic Environment - Edited By T V. Rao - Srisvastare R. Vidysagar -

Tata McGraw Hill, Delhi.

8) H R D Skills of organizational excellence - Pai & Dhar - Himalaya Pub , Mumbai.

21





SEMESTER: IV

SUBJECT CODE NO.M 4.5.2

FINANCIAL MANAGEMENT -II

Elective Paper

80+20 Pattern: External Marks 80 +Internal Marks 20 = Maximum Total marks: 100

Total Lectures 48

1) Fundamental Concepts of Finance (10)

a) Time Value of Money- Concept

i) Rationale of Time Preference of Money

ii) Concept s of Simple & Compound Interest

iii) Effective Rate Of Interest

iv) Effective vs Nominal Rate

v) Loan Repayments- Equated Installments.

b) Risk & Return- Concept

i) Nature of Risk & Return

ii) Return Calculations

iii) Risk Measurement

2) Long Term Investment Decision (12)

a) Cost of Capital

i) Meaning, Definition

ii) Basic Aspects & Importance

iii) Classification of Costs

iv) Computation of Cost Specific Source of Capital

b) Capital Budgeting

i) Meaning, Importance, & Difficulties

ii) Process of Capital Budgeting

iii) Classification of Capital Budgeting Decisions

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3) Source of Long Term Finance (08)

a) Venture Capital

b) Meaning, Features & Types

c) Stages of Venture Capital Financing

d) Venture Capital Industry in India

4) Short Term Investment Decision (16)

a) Working Capital

i) Definition, Meaning & Need

ii) Kinds ,Components, & Importance

iii) Permanent vs Temporary Working Capital

iv) Factors affecting Working Capital

v) Estimation of Working Capital Required

vi) Concept of Cash Cycle

vii) Analysis of Working Capital

viii) Sources of financing

b) Working Capital Management

i) Objectives & Aspects

ii) Costs of Holding Current Assets-Cash, Receivables & Inventory

iii) Need for Balanced Investment in Current Assets

iv) Financing through current Liabilities

v) International Working Capital Management

5) International Financial Management (02)

a) Meaning & Importance

b) Similarities & Differences between Domestic & International Financial Management

Suggested Books

1. Financial Management G Sudershana Reddy-Himalaya Publishing 2. Financial Management – I.M.Pandey (Vikas Publishing House Pvt. Ltd.) 3. Financial Management & Policy – V.K.Bhalla (Anmol Publications Pvt. Ltd.) 4. Financial Management – P.V. Kulkarni & B.G. Satyaprasad (Himalaya Pub. House) 5. Advanced Financial Management – Dr. M.A.Konok (Everest Pub. House) 6. Financial Management – S.C. Kuchhal ( Chaitanya Pub. House) 7. Financial Management – M.Y. Khan & P.K. Jain ( Tata Mcgraw Hill Pub. Co. Ltd.) 8. Financial Management & Policy – James C. Van Horne 9. Financial Management & Policy – R.M. Srivastav (Himalaya Pub. House) 10. Fundamentals Of Financial Management- Prasanna Chandra (Tata Mcgraw Hill Co.)

23



FACULTY OF COMMERCE & MANAGEMENT -I


SEMESTER: IV

SUBJECT CODE NO.M 4.5.3

OPERATIONS & MATERIALS MANAGEMENT - II

Elective Paper

80+20 Pattern: External Marks 80 +Internal Marks 20 = Maximum Total marks: 100

Total Lectures 48

1) Operation Management Lectures 6

a) Meaning, & Definition

b) Historical Evolution

c) Decision Areas

d) Distinction between Production & Operation Management

e) Recent Trends in Operation Management

f) International Operation Management

2) Quality Management Lectures 10

a) Meaning of Quality

b) Ensuring Quality

c) New Thinking about Quality

d) Dimensions of Product Quality

e) Inspection& Quality Control

f) Benefits of Quality Control.

g) Organisation of Quality Control

h) Meaning of Quality Management

i) Principles of Total Quality

j) Total Quality Management

k) Principle & Scope of Total Quality Management

l) Process Management

m) Bench Marking

n) Quality Circles

o) Quality Movement in India

24

3) Maintenance Management Lectures 8

a) Meaning, Scope, Types & Trends of Maintenance

b) Impact of Poor Maintenance

c) Meaning, Objectives & Importance Maintenance Management

d) Planning, Scheduling & Control of Maintenance

e) Maintenance Policy

f) Total Productive Maintenance.

4) Stores Management Lectures 14

a) Meaning & Objectives Stores Management

b) Functions & Importance Stores Management

c) Factors Affecting Location of Stores

d) Stores Layout

e) Standardisation, Classification & Codification of Stores

f) Principles & methods of Classification & Codification

g) Stock Verification

h) Methods of Valuation of Stock

i) First in First Out (FIFO)

ii) Last in First Out (LIFO)

iii) Simple Average

iv) Weighted Average

v) Replacement Price

vi) Standard Price

vii) Base Stock Method

5) Waste Management Lectures 2

a) Meaning, Causes, Classification & Measurement of Waste

b) Steps to Reduce the Waste

c) Controllable vs Uncontrollable Waste

d) Recycling of Waste

6) Value Analysis Lectures 8

a) Value

i) Meaning, Characteristics, Nature & Kinds

ii) Value Equation

25

iii) Approaches to Value-Driven Competition

b) Value Analysis

i) Meaning ,Objectives

ii) Principles & Benefits

iii) Applications & Road-Blocks

iv) Techniques

v) Steps involved & Process

vi) Value Tests

Books Recommended-

1) Management & Production Planning- Acharya, Jain, Vanjani, Himalaya Publisher.

2) Production & Operations Management – C S V Murthy Himalaya Publisher

3) Production & Operations Management – K Ashwathppa & K S Bhat Himalaya Publisher

4) Production & Materials Management – K Shridhara Bhat Himalaya Publisher

5) Cost Accounting- B K Bhar S Chand & Co.

26





SEMESTER: IV

SUBJECT CODE NO. : M 4.6

PORGRAMMING IN VB.6

Compulsory Paper


Total Lectures 48 1) Object Oriented Programming ( 2 Lect.)

a) Meaning Of Object Oriented Programming And Object Based Programming

b) Distinction Between Traditional Programming And Object Oriented Programming

c) Meaning Of Object, Class, Event and Method.

d) Principles Of Object Oriented Programming :- Encapsulation,

e) Polymorphism and Inheritance.

2) Visual Basic Environment ( 2 Lect.)

a) Meaning Of Project, Form, Control And Module.

b) Steps To Start Visual Basic And Exit From Visual Basic.

c) Introduction To Main Visual Basic Window, Form Window, Project

3) Explorer Window, Properties Window, Code Window, Form Layout

a) Window, Toolbox, Toolbar.

b) Opening and Saving A Project.

c) Opening And Saving A Form.

d) Adding A New Form To Existing Form Module.

e) Loading Particular Form from A Form Module.

f) Selection and Placement of Control On A Form.

g) Deselecting A Control, Moving And Resizing A Control, Copying A Control From One

Place To Another Place On A Form, Setting The Properties Of A Control Using

Properties Window.

4) Standard Controls ( 3 Lect.)

a) Introduction To Label, Textbox, Command Button, Check Box, Option

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b) Button, Frame, Combobox. Brief Discussion On Frequently Used Properties And

Events Of These Controls Are Expected.

5) Elements Of Visual Basic Programming ( 40 Lect.)

a) Meaning Of Data type.

b) Data types In Visual Basic: - Integer, Long, Single, Double, Byte, Boolean, Currency,

String, Date, Variant.

c) Meaning Of Identifier, Variable and Constant. Rules for Assigning A Name To An

Identifier.

d) Types of A Constant: - Literal, Named Constant, Intrinsic (Pre-Defined) Constant.

e) Declaration Of Constant And Variable. Implicit And Explicit Declaration Of A

Variable.

f) Input-output: - INPUTBOX() and MSGBOX() functions, PRINT method, TAB()

function.

g) Option explicit statement, scope and life-time of a variable :- local, module and global.

Declaration of local, module and global variable.

h) Operators in visual basic: - meaning of an operator, types of an operator: - arithmetic,

relational, logical, string, date. Order of precedence of arithmetic and logical operators.

i) Arrays: - meaning of array, types of an array :- static and dynamic arrays. Declaration

of an array.

j) Conditions and decisions: - meaning of condition, unconditional and conditional

transfer of control. Use and syntax of the following statements :-

GOTO

IF ----- THEN---END IF ( single line and multi line)

IF ----- THEN ----- ELSE ---- END IF

IF ----- THEN ----- ELSEIF ---- END IF

SELECT CASE ----- END SELECT

Nesting of IF statements are expected.

Repeated execution of a statement: - meaning of a loop, types of a loop :- unconditional

and conditional loops.

The use and syntax of the statements to form a loop :-

FOR ---- STEP ---- NEXT

FOR EACH ---- NEXT

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DO WHILE --- LOOP

DO UNTIL ---- LOOP

The statements to exit a loop :- EXIT FOR, EXIT DO

Built-in functions :- ABS(), INT(), SQR(), LOG(), RND(), EXP(),

FIX(), LEFT(), RIGHT(), MID(), LEN(), INSTR(), STR(), VAL(),

STRREVERSE(), CHR(), ASC(), UCASE(), LCASE(), STRING(),

PMT(), RATE(), FV(), PV(), NPV(), DATE(), NOW(), CDATE(),

DATEPART (), DATEDIFF (), MONTH (), MONTHNAME (), DAY().

Procedures :- meaning of procedure, types of a procedure :- sub

Procedure and function procedure. Types of a sub

Procedure: - general sub procedure and event sub procedure.

Distinction between sub procedure and function procedure.

Creation and use of sub procedure and function procedure.

Methods to pass values to sub procedure and function procedure.

Scope of a procedure.

List of Practicals To Be Performed

1. Calculation of compound interest for a specified principal specified time and specified

rate of interest when compounding is done for specified number of times.

2. Preparation of table showing net taxable income and the corresponding income tax for

specified tax slabs & rates.

3. Determination of maximum and minimum tender values from the given list of at least

10 tender values.

4. Creation of a form using controls for data input.

5. Computation of depreciation by reducing balance method and straight line method.

6. Computation of permutation and combination by using usual formulae and function

procedure.

The end