BM-355/356: Human Resource Management-Elective
Paper -- II (HRM2) Industrial Relations & Labour Legislation
Objective: The objective of this paper is to understand the idea of industrial relation functions and to provide a frame work for analysis of Industrial relations problem, mechanism of settlement through the machineries provided by the legislations.
Unit-l Industrial Relations
Concept of industrial relations and scope -- Role of employers, trade unions and government-changing scenario of Industrial relations in India - Industrial relation & Trade union, Historical Evolution of Trade Union, Problems of trade union- Recent trends.
12 hrs.
Unit-II: Industrial disputes
Concept of industrial dispute-strike- lockouts-causes preventive measures-code of discipline standing orders, ILC, SLC, works committee-Machinery for settlement of industrial disputes- Case study. 12 hrs.
Unit-III Collective Bargaining & Workers Participation
Concept of Collective Bargaining - principles- conditions process-Types of Collective Bargaining Contracts-advantages & disadvantages.
Concept of Workers Participation in Management- forms-works committee, JMC, Joint council, Shop Council- Unit council - Quality Circles-Quality of Work Life-limitations of WPM- Case study. 12 hrs.
Unit-IV Grievance procedure and Disciplinary System
Concept of grievance-nature-causes- prerequisites- grievance procedure model grievance procedure.
Concept of discipline-Disciplinary procedure -causes of indiscipline, disciplinary procedure, types of punishment-Industrial employment standing order Act 1946.
12 hrs.
Unit- V Labour welfare & social security measures
Concept of labour welfare- Role of welfare officers- welfare measures - Health, Safety and Welfare.
Social security - a) workman's compensation Act. b) ESI Act. c) PF Act d) Gratuity Act
e) Maternity Benefit Act.
12 hrs.
---------
Total 60 hrs.
---------
BOOKS FOR STUDY:
l. P.C. Tripathi -Personnel Management and Industrial Relations.
2. T.N Bhagoliwala - Economics of Labour and Industrial Relations.
3. Dale Yoder - Personnel Management and Industrial Relations.
4. Arun Monappa - Personnel and Industrial Relations.
5. P.Subba Rao - Essentials of Human Resource Management and Industrial Relations.
6. S.S. Khanka - Human Resource Development.
7. Punekar S.D -Labour Welfare Trade Unionism & Industrial Relations.
BOOKS FOR REFERENCE:
1. David & Stephen.P. Robbins- Personnel/ Human Resource Management
2. Pylee M.V & Simon George - Industrial Relations and Personnel Management.
3. Prasad Lallan – Personal Management in Public Sector.
4. C.B Mamoria - Dynamics if Industrial Relations in India.
5. Michael V.P- Human Re1iource Management & Human Relations.
6. Varma & Agarwal-Personnel Management and Industrials Relations.
7. S.R Davar - _- Personnel Management and Industrial Relations
Showing posts with label B.B.M -Mangalore University-Syllabus. Show all posts
Showing posts with label B.B.M -Mangalore University-Syllabus. Show all posts
Saturday, October 13, 2012
B.B.M Mangalore University-TAXATION:-ELECTIVE
BM-355/356: TAXATION:-ELECTIVE
PAPER-II(BT2) - BUSINESS TAXATION
Objective: To expose the students to the main provisions of various tax laws of the country.
UNIT I
Wealth Tax
Introduction
Deemed assets
Assets exempt from wealth tax
Computation of Net wealth and Wealth Tax 12 hrs.
UNIT II
Service Tax:
Meaning
Taxable services
Exemptions
Registration
Detailed discussion on selected 5 services
a) Mandap Keepers b)Careers Transport Operation
c) Catering Services d) Business Outstanding services
e) Professionals such as Chartered Accountants, Company Secretaries etc.
12 hrs.
UNIT III
Indirect Tax - introduction. distinction between direct and indirect taxes. Central Sales Tax Act 1956
a) Introduction
b) Principles for determining different categories of sales
c) Sales Tax liability d) Registration
e) Computation of Tax
Karnataka Value Added Tax 2003
a) Introduction b) Definition c) Registration
d) Maintenance of Accounts and Documents
e)Computation of turnover and Taxability
12 hrs.
UNIT IV
Central Excise Duty:
1. Nature, kinds, merits and demerits
2. Excitability and manufacture
3. Genera, procedures of Central Excise & Registration
4. CENV A T (Central value added Tax)
5. Valuation of Goods
6. Computation of Central Excise duty
UNIT V
Customers Act
1. Introduction 2. Definition
3. Tax liability and valuation of goods 4. Computation of customs duty
12 hrs
---------
Total 60 hrs
PAPER-II(BT2) - BUSINESS TAXATION
Objective: To expose the students to the main provisions of various tax laws of the country.
UNIT I
Wealth Tax
Introduction
Deemed assets
Assets exempt from wealth tax
Computation of Net wealth and Wealth Tax 12 hrs.
UNIT II
Service Tax:
Meaning
Taxable services
Exemptions
Registration
Detailed discussion on selected 5 services
a) Mandap Keepers b)Careers Transport Operation
c) Catering Services d) Business Outstanding services
e) Professionals such as Chartered Accountants, Company Secretaries etc.
12 hrs.
UNIT III
Indirect Tax - introduction. distinction between direct and indirect taxes. Central Sales Tax Act 1956
a) Introduction
b) Principles for determining different categories of sales
c) Sales Tax liability d) Registration
e) Computation of Tax
Karnataka Value Added Tax 2003
a) Introduction b) Definition c) Registration
d) Maintenance of Accounts and Documents
e)Computation of turnover and Taxability
12 hrs.
UNIT IV
Central Excise Duty:
1. Nature, kinds, merits and demerits
2. Excitability and manufacture
3. Genera, procedures of Central Excise & Registration
4. CENV A T (Central value added Tax)
5. Valuation of Goods
6. Computation of Central Excise duty
UNIT V
Customers Act
1. Introduction 2. Definition
3. Tax liability and valuation of goods 4. Computation of customs duty
12 hrs
---------
Total 60 hrs
B.B.M Mangalore University-MARKETING MANAGEMENT - ELECTIVE PAPER II (MM2):ADVERTISING AND SALES MANAGEMENTI
BM-355/356 MARKETING MANAGEMENT - ELECTIVE PAPER II (MM2):ADVERTISING AND SALES MANAGEMENT
OBJECTIVE:
The specialization acquaints students with the theory and practice of advertising and sales management.
UNIT I
INTRODUCTION TO ADVERTISING
Meaning, Definitions. Nature, Importance. Communication Process and Model. Types of Advertising; Advertising Vs Personal Selling. Sales Promotion. Personal Selling, Publicity; Determining Advertising objectives. Methods of determining advertising budget.
12 hrs.
UNIT II
MEDIA PLANNING AND COPY DEVELOPMENT
Print Media: Meaning, Types and Evaluation
Broad Cast Media: Meaning. Types and Evaluation
Outdoor Media: Meaning. Types and Evaluation
Transit Media: Meaning. Types and Evaluation
Other Media: Meaning. Types and Evaluation
Advertising Copy: Meaning. Definition. Types and Elements of Advertising
Copy. Advertising Appeals. USP 12 hrs.
UNIT III
ADVERTISING AGENCY AND MEASURING EFFECTIVENESS OF ADVERTISING
Meaning. Types. Agency Organisation Structure. Functions and Services. Persons involved; Remuneration of Agency :Measuring of Effectiveness of Advertising
Copy Testing: Pre Testing: Meaning. Methods; Post Testing: Meaning and Methods.
UNIT IV
SALES PLANNING AND ORGANISATION
Meaning. Importance and Types of Sales Planning. Process. Sales forecasting.
Territory Allocation. Sales Quotas, Setting up a Sales Organization.
Salesmanship: Selling Process. Salesmanship qualities 12 hrs.
UNIT V
SALES FORCE MANAGEMENT
Recruitment: Meaning, Process
Selection: Meaning. Process
Training and Development: Meaning-Methods
Motivation: Meaning. Methods Compensation: Meaning. Methods
Control: Meaning. Methods 12 Hrs.
---------
Total 60 hrs.
-------
BOOKS FOR STUDY &REFERENCE:
1. Gupta Vaswar Das - Sales Management
2. Aaker. David - Advertising Management
3. Norris. James S. - Advertising Management
4. Sandage C.H and Fry Burger - Advertising Theory and Practice
5. Batra. Rajeev. John G.Myers and David A.Aaker - Advertising Management
6. S.A.Chunawalia & K.C.Sethia - Foundations of Theory & Practice
OBJECTIVE:
The specialization acquaints students with the theory and practice of advertising and sales management.
UNIT I
INTRODUCTION TO ADVERTISING
Meaning, Definitions. Nature, Importance. Communication Process and Model. Types of Advertising; Advertising Vs Personal Selling. Sales Promotion. Personal Selling, Publicity; Determining Advertising objectives. Methods of determining advertising budget.
12 hrs.
UNIT II
MEDIA PLANNING AND COPY DEVELOPMENT
Print Media: Meaning, Types and Evaluation
Broad Cast Media: Meaning. Types and Evaluation
Outdoor Media: Meaning. Types and Evaluation
Transit Media: Meaning. Types and Evaluation
Other Media: Meaning. Types and Evaluation
Advertising Copy: Meaning. Definition. Types and Elements of Advertising
Copy. Advertising Appeals. USP 12 hrs.
UNIT III
ADVERTISING AGENCY AND MEASURING EFFECTIVENESS OF ADVERTISING
Meaning. Types. Agency Organisation Structure. Functions and Services. Persons involved; Remuneration of Agency :Measuring of Effectiveness of Advertising
Copy Testing: Pre Testing: Meaning. Methods; Post Testing: Meaning and Methods.
UNIT IV
SALES PLANNING AND ORGANISATION
Meaning. Importance and Types of Sales Planning. Process. Sales forecasting.
Territory Allocation. Sales Quotas, Setting up a Sales Organization.
Salesmanship: Selling Process. Salesmanship qualities 12 hrs.
UNIT V
SALES FORCE MANAGEMENT
Recruitment: Meaning, Process
Selection: Meaning. Process
Training and Development: Meaning-Methods
Motivation: Meaning. Methods Compensation: Meaning. Methods
Control: Meaning. Methods 12 Hrs.
---------
Total 60 hrs.
-------
BOOKS FOR STUDY &REFERENCE:
1. Gupta Vaswar Das - Sales Management
2. Aaker. David - Advertising Management
3. Norris. James S. - Advertising Management
4. Sandage C.H and Fry Burger - Advertising Theory and Practice
5. Batra. Rajeev. John G.Myers and David A.Aaker - Advertising Management
6. S.A.Chunawalia & K.C.Sethia - Foundations of Theory & Practice
B.B.M Mangalore University-FINANCIAL MANAGEMENT-ELECTIVE
BM-355/356: FINANCIAL MANAGEMENT-ELECTIVE
PAPER II(FM2) FINANCIAL STATEMENT ANALYSIS & FINANCIAL SERVICES
Objective: To acquaint the students with tools, techniques & importance of financial statements. to facilitate managerial decision making and to familiarize the students with a few of the financial services.
UNIT I
The place of financial statement in modem business - Nature & limitation of financial statements; need for analysis - from the point of view of owners. creditors. government academicians & general public – Techniques of financial analysis - an introduction.
12 hrs.
UNIT II
Statement of changes in financial position - Meaning, preparation of funds flow and cash flow statements. significance of changes in financial position. 12 hrs.
UNIT III
Ratio analysis - Meaning and Objective of ratio analysis. types of ratios liquidity ratios, leverage/capital structure ratios, profitability ratios, profitability ratios related to sales and investments. return on invest (ROI) activity ratios. importance & limitations of ratio analysis. deposit analysis. 12 hrs.
UNIT IV
Valuation of shares & lease finance 12 hrs.
UNIT V
Micro finance -MFIs. Role. type & SCOI Allied financial. services/Para banking activities like credit/debit/ATM cards, Insurances-life/non-life, money transfers etc. factoring & bills discounting, Latest guidelines, RBI. policies. 12 hrs.
--------
Total 60 hrs.
--------
BOOKS FOR STUDY
Brown J.L - Principles & practices of Management accounting.
Choudary SB - Management accounting
Ghosh P.K. & Gupta G.S. - Fundamentals of Management accounting.
IM Pandey - Financial Management
Khan & Jain - Financial Management
Books for Reference:
1. Maheshwari S.N. - Problems & Solutions in Management Accounting & Financial Accounting.
B.S. .Raman - Management Accounting
Thacker J. Ronald - Modern Management Accounting
Rathnam LV. - Financial Management & Management Accounting
Roy H.Gerrism - Management Accounting
James Hornegren - Financial Management.
PAPER II(FM2) FINANCIAL STATEMENT ANALYSIS & FINANCIAL SERVICES
Objective: To acquaint the students with tools, techniques & importance of financial statements. to facilitate managerial decision making and to familiarize the students with a few of the financial services.
UNIT I
The place of financial statement in modem business - Nature & limitation of financial statements; need for analysis - from the point of view of owners. creditors. government academicians & general public – Techniques of financial analysis - an introduction.
12 hrs.
UNIT II
Statement of changes in financial position - Meaning, preparation of funds flow and cash flow statements. significance of changes in financial position. 12 hrs.
UNIT III
Ratio analysis - Meaning and Objective of ratio analysis. types of ratios liquidity ratios, leverage/capital structure ratios, profitability ratios, profitability ratios related to sales and investments. return on invest (ROI) activity ratios. importance & limitations of ratio analysis. deposit analysis. 12 hrs.
UNIT IV
Valuation of shares & lease finance 12 hrs.
UNIT V
Micro finance -MFIs. Role. type & SCOI Allied financial. services/Para banking activities like credit/debit/ATM cards, Insurances-life/non-life, money transfers etc. factoring & bills discounting, Latest guidelines, RBI. policies. 12 hrs.
--------
Total 60 hrs.
--------
BOOKS FOR STUDY
Brown J.L - Principles & practices of Management accounting.
Choudary SB - Management accounting
Ghosh P.K. & Gupta G.S. - Fundamentals of Management accounting.
IM Pandey - Financial Management
Khan & Jain - Financial Management
Books for Reference:
1. Maheshwari S.N. - Problems & Solutions in Management Accounting & Financial Accounting.
B.S. .Raman - Management Accounting
Thacker J. Ronald - Modern Management Accounting
Rathnam LV. - Financial Management & Management Accounting
Roy H.Gerrism - Management Accounting
James Hornegren - Financial Management.
B.B.M Mangalore University-AUDITING
BM-354: AUDITING
Objective: To familiarize the students with the scope, objectives, procedure and techniques.
UNIT I
Introduction -Definition of Auditing. Scope of Audit. Objects of an Audit. Classification of Audit-Statutory. Private, Government, Internal. Continuous, annual. Interim. Partial. Balance Sheet. Cost. Tax and Management Audit-Meaning. Preparation before Audit-Distribution of work, Audit programme, Audit Files, Audit note book. Audit working papers. Procedure of Audit, Techniques of Audit. 12 hrs.
UNIT II
Internal Control - Meaning, Definitions. Principles
Internal Check-Meaning, Definitions, Objects, Merits and Demerits. Internal check
relating to Cash. Wages, Purchase, Sales and stores. 12 hrs.
UNIT III
Vouching-Meaning. Objects and Significance
Vouching of few important Items-Cash Receipt Transaction-Cash sales. B/R, Receipt from debtors, Proceeds from sale of fixed assets, Cash purchases, Payment. of creditors, Wages, Salary, Remuneration to an auditor, B/R. Purchase of land and building. Plant & Machinery. Investment. Patents and copy rights, Advertising, Petty
cash book. 12 hrs.
UNIT IV
Verification of Assets and Liabilities - Classification of Assets and Verification and valuation of different assets-Fixed. Floating, Wasting, Intangible.
Valuation of Stock
Verification of Liabilities - Meaning & Auditors duty. 12 hrs.
UNIT V
Appointment. Remuneration. Rights and Duties of auditors for joint stock companies. The Liability of the Company auditor-Civil liability-Liability for Negligence-legal decision-Leeds estate Building and Investment Society. Vs. Shephered (1887). London Oil Storage Co. Vs Seear Hasluck & Co (1904) Liability for Misfeasance Legal decision-London & General bank case, Kingston Cotton Mill Ltd. Union Bank, Allahabad. Criminal Liability-Legal decision under the Indian Penal Code. Auditor's Report-Meaning, Importance. Meaning of clear and qualified report Professional ethics-meaning, professional misconduct.
12 hrs.
-----------
Total 60 hrs.
----------
BOOKS FOR STUDY AND REFERENCE:
1. T.R.Sharma - Auditing
2. Tandon.- Practical Auditing
3. Kamal Gupta - Contemporate Auditing
Objective: To familiarize the students with the scope, objectives, procedure and techniques.
UNIT I
Introduction -Definition of Auditing. Scope of Audit. Objects of an Audit. Classification of Audit-Statutory. Private, Government, Internal. Continuous, annual. Interim. Partial. Balance Sheet. Cost. Tax and Management Audit-Meaning. Preparation before Audit-Distribution of work, Audit programme, Audit Files, Audit note book. Audit working papers. Procedure of Audit, Techniques of Audit. 12 hrs.
UNIT II
Internal Control - Meaning, Definitions. Principles
Internal Check-Meaning, Definitions, Objects, Merits and Demerits. Internal check
relating to Cash. Wages, Purchase, Sales and stores. 12 hrs.
UNIT III
Vouching-Meaning. Objects and Significance
Vouching of few important Items-Cash Receipt Transaction-Cash sales. B/R, Receipt from debtors, Proceeds from sale of fixed assets, Cash purchases, Payment. of creditors, Wages, Salary, Remuneration to an auditor, B/R. Purchase of land and building. Plant & Machinery. Investment. Patents and copy rights, Advertising, Petty
cash book. 12 hrs.
UNIT IV
Verification of Assets and Liabilities - Classification of Assets and Verification and valuation of different assets-Fixed. Floating, Wasting, Intangible.
Valuation of Stock
Verification of Liabilities - Meaning & Auditors duty. 12 hrs.
UNIT V
Appointment. Remuneration. Rights and Duties of auditors for joint stock companies. The Liability of the Company auditor-Civil liability-Liability for Negligence-legal decision-Leeds estate Building and Investment Society. Vs. Shephered (1887). London Oil Storage Co. Vs Seear Hasluck & Co (1904) Liability for Misfeasance Legal decision-London & General bank case, Kingston Cotton Mill Ltd. Union Bank, Allahabad. Criminal Liability-Legal decision under the Indian Penal Code. Auditor's Report-Meaning, Importance. Meaning of clear and qualified report Professional ethics-meaning, professional misconduct.
12 hrs.
-----------
Total 60 hrs.
----------
BOOKS FOR STUDY AND REFERENCE:
1. T.R.Sharma - Auditing
2. Tandon.- Practical Auditing
3. Kamal Gupta - Contemporate Auditing
B.B.M Mangalore University-COST AND MANAGEMENT ACCOUNTING
BM-353: COST AND MANAGEMENT ACCOUNTING
Objective: To expose the students to the cost & management accounting methods and techniques used in practice.
UNIT - I
Methods of costing: Unit. Job. Batch and operating (Transport operation only) costing
12 hrs.
UNIT II
Contract Costing and process costing (Treatment of Normal loss. Abnormal loss.
Abnormal gain and inter-process transfer at profit 12 hrs.
UNIT III
Management Accounting: The concept of Management Accounting. objectives & functions. Financial V s. Management Accounting. Management Accounting as an information system.
Techniques of Cost Analysis and Control: Marginal Costing-Basic concepts. C-V-P analysis. Break-even analysis and BE charts 12 hrs.
UNIT IV
Budgets and Budgetary Control: Objectives-Functional budgets-Fixed and flexible budgets. zero-base budgeting; Reconciliation of Finance Accounting and Management Accounting. Uniform and interfirm comparison 12 hrs.
UN
IT V
St
andard Costing: Concepts and uses - Analysis of variances - Material. Labour and overhead variances (no sales variances) 12 hrs.
---------
Total 60 hrs.
---------
BOOKS FOR STUDY:
1. Prasad N.K. - Principles and Practice of Cost Accounting
2. lawaharlal - Principles of Cost Accounting
3. Jain and Narang - Principles of Cost Accountancy
4. Gaur and Narang - Principles of Cost Accountancy
5. Bhar RK. Principles of Cost Accountancy
6. Babathosh Banerjee - Principles of Cost Accountancy
7. Kulshrestha K. Narendra _ Theory and Practice of Management Accounting
8. Man Mohan and Goel: Management Accounting.
BOOKS FOR REFERENCE:
1. Ray Chakravarthy - Principles of Cost Accountancy
2. Agarwal - Principles of Cost Accountancy S.P.Iyengar - Principles of Cost Accountancy Ratnam - Cost and Management Accounting
Cost Accounting - Charles T.Homgran
Objective: To expose the students to the cost & management accounting methods and techniques used in practice.
UNIT - I
Methods of costing: Unit. Job. Batch and operating (Transport operation only) costing
12 hrs.
UNIT II
Contract Costing and process costing (Treatment of Normal loss. Abnormal loss.
Abnormal gain and inter-process transfer at profit 12 hrs.
UNIT III
Management Accounting: The concept of Management Accounting. objectives & functions. Financial V s. Management Accounting. Management Accounting as an information system.
Techniques of Cost Analysis and Control: Marginal Costing-Basic concepts. C-V-P analysis. Break-even analysis and BE charts 12 hrs.
UNIT IV
Budgets and Budgetary Control: Objectives-Functional budgets-Fixed and flexible budgets. zero-base budgeting; Reconciliation of Finance Accounting and Management Accounting. Uniform and interfirm comparison 12 hrs.
UN
IT V
St
andard Costing: Concepts and uses - Analysis of variances - Material. Labour and overhead variances (no sales variances) 12 hrs.
---------
Total 60 hrs.
---------
BOOKS FOR STUDY:
1. Prasad N.K. - Principles and Practice of Cost Accounting
2. lawaharlal - Principles of Cost Accounting
3. Jain and Narang - Principles of Cost Accountancy
4. Gaur and Narang - Principles of Cost Accountancy
5. Bhar RK. Principles of Cost Accountancy
6. Babathosh Banerjee - Principles of Cost Accountancy
7. Kulshrestha K. Narendra _ Theory and Practice of Management Accounting
8. Man Mohan and Goel: Management Accounting.
BOOKS FOR REFERENCE:
1. Ray Chakravarthy - Principles of Cost Accountancy
2. Agarwal - Principles of Cost Accountancy S.P.Iyengar - Principles of Cost Accountancy Ratnam - Cost and Management Accounting
Cost Accounting - Charles T.Homgran
B.B.M Mangalore University-INVESTMENT MANAGEMENT
BM-352 : INVESTMENT MANAGEMENT
Objective: To give a general idea. regarding the nature and types of investment opportunities in India.
UNIT-I
Investment. types. scope - Speculation-Gambling-Risks of Investment- Features of investment-A venues of investment-Security form of Investment-Non-securities form of investment. Corporate Securities-shares-types of shares-bonds and debentures innovative financial instruments-credit rating of debt instruments.
12 hrs.
UNIT-II
Fundamental and technical analysis - economy. industry and company analysis. benefits fundamental analysis-Technical analysis-Assumptions-D Differences between fundamental and technical analysis -brief discussion on important tools of technical analysis. 12 hrs.
UN
IT-III
Fi
nancial Markets - Primary and Secondary Markets-Inter-relationship between primary and secondary markets-Stock markets and commodity markets-NSE and BSE-Listing, trading, and settlement-capital market segment-whole-sale debt market futures and options-risk management-membership-Investors protection-Depositories and benefits of depositories- Commodity markets-Multi-commodity Exchange - National Commodity and
Derivative Exchange-National Multi-Commodity Exchange-A brief introduction of Government Securities market-Stock Market Indices-Meaning and use-Important SEBI Guidelines relating to primary and secondary markets-Book building. 12 hrs.
UNIT-IV
Deposits and Mutual Funds-Types of Deposits and Interest rates. on deposits- Mutual Funds-Concept-Benefits of Mutual Funds-Organisational structure-Product Variety Measurement and Evaluation of Mutual Fund Performance -Role of Association of Mutual Funds in India (AMFI). 12 hrs.
UNIT-V
Risk and Return-Measurement of Risk and Return-Beta-Meaning and uses. Calculation of Alpha. Beta & return using C APM, Types of Risks. Areas of Risk. BASEL-I&II 12 hrs.
-------
Total 60 hrs.
-------
BOOKS FOR STUDY:
Bhalla V.K - Investment Management" (S.Chand & Co.Ltd) Preethi Singh - "Investment Management", Prasanna Chandra - "Investment Management" V.A.Avadhani -- "Investment Management"
BOOKS FOR REFERENCE:
1. Grewal Navjot & Grewal S.S - "Successful Stock Market Investing"
2. Grewal Navjot & Grewal S.S. - Making Money on the Stock Market
Objective: To give a general idea. regarding the nature and types of investment opportunities in India.
UNIT-I
Investment. types. scope - Speculation-Gambling-Risks of Investment- Features of investment-A venues of investment-Security form of Investment-Non-securities form of investment. Corporate Securities-shares-types of shares-bonds and debentures innovative financial instruments-credit rating of debt instruments.
12 hrs.
UNIT-II
Fundamental and technical analysis - economy. industry and company analysis. benefits fundamental analysis-Technical analysis-Assumptions-D Differences between fundamental and technical analysis -brief discussion on important tools of technical analysis. 12 hrs.
UN
IT-III
Fi
nancial Markets - Primary and Secondary Markets-Inter-relationship between primary and secondary markets-Stock markets and commodity markets-NSE and BSE-Listing, trading, and settlement-capital market segment-whole-sale debt market futures and options-risk management-membership-Investors protection-Depositories and benefits of depositories- Commodity markets-Multi-commodity Exchange - National Commodity and
Derivative Exchange-National Multi-Commodity Exchange-A brief introduction of Government Securities market-Stock Market Indices-Meaning and use-Important SEBI Guidelines relating to primary and secondary markets-Book building. 12 hrs.
UNIT-IV
Deposits and Mutual Funds-Types of Deposits and Interest rates. on deposits- Mutual Funds-Concept-Benefits of Mutual Funds-Organisational structure-Product Variety Measurement and Evaluation of Mutual Fund Performance -Role of Association of Mutual Funds in India (AMFI). 12 hrs.
UNIT-V
Risk and Return-Measurement of Risk and Return-Beta-Meaning and uses. Calculation of Alpha. Beta & return using C APM, Types of Risks. Areas of Risk. BASEL-I&II 12 hrs.
-------
Total 60 hrs.
-------
BOOKS FOR STUDY:
Bhalla V.K - Investment Management" (S.Chand & Co.Ltd) Preethi Singh - "Investment Management", Prasanna Chandra - "Investment Management" V.A.Avadhani -- "Investment Management"
BOOKS FOR REFERENCE:
1. Grewal Navjot & Grewal S.S - "Successful Stock Market Investing"
2. Grewal Navjot & Grewal S.S. - Making Money on the Stock Market
B.B.M Mangalore University-INSURANCE & RISK MANAGEMENT
VI SEMESTER
BM-351: INSURANCE & RISK MANAGEMENT
Objective: To acquaint the students with the aspects of Insurance Industry. And give an overview of managing risks.
UNIT I: Introduction to Risk Management:
Overview of Risk - Concept of Risk & definition
Types of Risk
Risk Management process - Risk Identification. Risk Analysis. Risk
12hrs.
UNIT-II: Introduction to Market risk & interest risk - Meaning of duration & rate risk - Derivations
Futures and forwards differences - valuation of futures. valuation of long and short forward contract. mechanies of buying and selling futures. margins.
using futures - specification of futures - commodity futures.. Index futures. Interest rate futures - Arbitrage opportunity (concepts in buy)
Swaps - Mechanies of Interest rate swaps - volatility of interest rate swaps - currency swaps - valuation of currency swaps
Options - types of options specification margin - factors affecting option pricing cell and put on non dividend paying stock - put cell effect of dividend - mechanies of options - stock option - option on Stock Index - Option on futures - Interest rate options.
12 hrs.
UNIT- III: Introduction to Insurance
Scope of Insurance. Principles of Insurance-Essentials of Insurance Contract. types of Insurance - life. General: Fire. Marine. Miscellaneous-Distinguishing features of Insurance Contract. Function of Insurance Company dept.
Structure of Insurance Industry and players, economies of Insurance Business/value chain analysis. Regulation of Insurance and IRDA. 12 hrs.
UNIT-IV -INSURANCE PRODUCTS AND PRICING
Terminology & basic concepts. design and development of life and non life Insurance products. (in brief), underwriting and
Basis of underwriting - objectives and principles behind underwriting - underwriting life and non life Insurance business - Introduction to pricing - Pricing and rating procedure -- Pricing objectives - Basic pricing methods - Principal rating procedures 12 hrs.
UNIT V - CLAIMS MANAGEMENT
Introduction to claims management-claim settlement in general Insurance-General guidelines for settlement of claims in case of Fire Insurance, Marine Insurance. Personal accident Insurance etc - claims management in life Insurance-Maturity claims-Documents required-Death claims-Implementation and monitoring of claim systems. 12 hrs.
---------
Total 60 hrs.
---------
BOOKS FOR STUDY &REFERENCE:
Fundamentals of Insurance - Dr. P.K.Gupta, Insurance Management - Anand Ganguly, Insurance and Risk Management - Dr. P.K.Gupta, Risk Management & Insurance - Williams, Smith &Young (MC Graw Hill International), Principles of Risk Management & Insurance - George E.Rejda (Pearson Education) 2005, Risk & Insurance-Skipper (Mc Graw Hill) 2005, Options & Futures-Vohra & Bagri (TMH) Option & Futures - Hull
BM-351: INSURANCE & RISK MANAGEMENT
Objective: To acquaint the students with the aspects of Insurance Industry. And give an overview of managing risks.
UNIT I: Introduction to Risk Management:
Overview of Risk - Concept of Risk & definition
Types of Risk
Risk Management process - Risk Identification. Risk Analysis. Risk
12hrs.
UNIT-II: Introduction to Market risk & interest risk - Meaning of duration & rate risk - Derivations
Futures and forwards differences - valuation of futures. valuation of long and short forward contract. mechanies of buying and selling futures. margins.
using futures - specification of futures - commodity futures.. Index futures. Interest rate futures - Arbitrage opportunity (concepts in buy)
Swaps - Mechanies of Interest rate swaps - volatility of interest rate swaps - currency swaps - valuation of currency swaps
Options - types of options specification margin - factors affecting option pricing cell and put on non dividend paying stock - put cell effect of dividend - mechanies of options - stock option - option on Stock Index - Option on futures - Interest rate options.
12 hrs.
UNIT- III: Introduction to Insurance
Scope of Insurance. Principles of Insurance-Essentials of Insurance Contract. types of Insurance - life. General: Fire. Marine. Miscellaneous-Distinguishing features of Insurance Contract. Function of Insurance Company dept.
Structure of Insurance Industry and players, economies of Insurance Business/value chain analysis. Regulation of Insurance and IRDA. 12 hrs.
UNIT-IV -INSURANCE PRODUCTS AND PRICING
Terminology & basic concepts. design and development of life and non life Insurance products. (in brief), underwriting and
Basis of underwriting - objectives and principles behind underwriting - underwriting life and non life Insurance business - Introduction to pricing - Pricing and rating procedure -- Pricing objectives - Basic pricing methods - Principal rating procedures 12 hrs.
UNIT V - CLAIMS MANAGEMENT
Introduction to claims management-claim settlement in general Insurance-General guidelines for settlement of claims in case of Fire Insurance, Marine Insurance. Personal accident Insurance etc - claims management in life Insurance-Maturity claims-Documents required-Death claims-Implementation and monitoring of claim systems. 12 hrs.
---------
Total 60 hrs.
---------
BOOKS FOR STUDY &REFERENCE:
Fundamentals of Insurance - Dr. P.K.Gupta, Insurance Management - Anand Ganguly, Insurance and Risk Management - Dr. P.K.Gupta, Risk Management & Insurance - Williams, Smith &Young (MC Graw Hill International), Principles of Risk Management & Insurance - George E.Rejda (Pearson Education) 2005, Risk & Insurance-Skipper (Mc Graw Hill) 2005, Options & Futures-Vohra & Bagri (TMH) Option & Futures - Hull
B.B.M Mangalore University-FINANCIAL MANAGEMENT-ELECTIVE
BM - 305/306: FINANCIAL MANAGEMENT-ELECTIVE
PAPER-I (FMI) INVESTMENT DECISIONS AND WORKING CAPITAL MANAGEMENT
Objective: To enable the students to analyze complex investments decisions and to acquaint the students with the concept and techniques of working capital management.
UNIT I
Investment Decisions under certainty - Project Designing. Planning. Project planning & Appraisal project implementation & control 12 hrs.
UNIT II
Investment decisions under uncertainty - Project evaluation under risk & uncertainty
12 hrs.
UNIT III
Working Capital Management - an overview, concept of working capital. determination of optimum investment in current assets Assessment of working capital requirements. working Capital Finance - Forms of Credit, working Capital Control & Banking policy. Exposure limits/permissible limits, policy guidelines regarding working capital. Tandon & Chore Committee recommendations on working capital financing - Working capital trends in India. Term loans - norms. assessment/exposure limits. Securitization – Policy - SARFACSI Act Importance & Scope. 12 hrs.
UNIT IV
Management of Cash and Marketable securities - Motives for holding cash: cash management objectives: determinants of cash needs, preparation of cash budgets. determination of optimum cash balance, CRR-Role of reputation
12 hrs.
UNIT V
Management of Receivables - Inventory - Objectives costs. Benefits. Credit policies; Credit Terms; Collection policies, Optimum Credit Policy; Techniques of inventory management -EOQ Stock Levels, Methods & Calculation 12 hrs.
--------
Total 60 hrs.
--------
BOOKS FOR STUDY:
1. Brown J.L. - Principles & Practice of Management Accounting.
2. Chaudary S.B. - Management Accounting.
3. Ghosh P.K. & Gupta G.S. - Fundamentals of Management Accounting.
4. I.M.Pandey - Financial Management
5. Khan & Jain - Financial Management
6. B.S.Raman - Management Accounting
7.S.N.Maheshwari - Problems & Solution:, in Management Accounting & Finance
Accounting.
BOOKS FOR REFERENCE:
1. Shukla & Grewal - Advanced Accounts.
2. Morngren .lames - Financial Management.
PAPER-I (FMI) INVESTMENT DECISIONS AND WORKING CAPITAL MANAGEMENT
Objective: To enable the students to analyze complex investments decisions and to acquaint the students with the concept and techniques of working capital management.
UNIT I
Investment Decisions under certainty - Project Designing. Planning. Project planning & Appraisal project implementation & control 12 hrs.
UNIT II
Investment decisions under uncertainty - Project evaluation under risk & uncertainty
12 hrs.
UNIT III
Working Capital Management - an overview, concept of working capital. determination of optimum investment in current assets Assessment of working capital requirements. working Capital Finance - Forms of Credit, working Capital Control & Banking policy. Exposure limits/permissible limits, policy guidelines regarding working capital. Tandon & Chore Committee recommendations on working capital financing - Working capital trends in India. Term loans - norms. assessment/exposure limits. Securitization – Policy - SARFACSI Act Importance & Scope. 12 hrs.
UNIT IV
Management of Cash and Marketable securities - Motives for holding cash: cash management objectives: determinants of cash needs, preparation of cash budgets. determination of optimum cash balance, CRR-Role of reputation
12 hrs.
UNIT V
Management of Receivables - Inventory - Objectives costs. Benefits. Credit policies; Credit Terms; Collection policies, Optimum Credit Policy; Techniques of inventory management -EOQ Stock Levels, Methods & Calculation 12 hrs.
--------
Total 60 hrs.
--------
BOOKS FOR STUDY:
1. Brown J.L. - Principles & Practice of Management Accounting.
2. Chaudary S.B. - Management Accounting.
3. Ghosh P.K. & Gupta G.S. - Fundamentals of Management Accounting.
4. I.M.Pandey - Financial Management
5. Khan & Jain - Financial Management
6. B.S.Raman - Management Accounting
7.S.N.Maheshwari - Problems & Solution:, in Management Accounting & Finance
Accounting.
BOOKS FOR REFERENCE:
1. Shukla & Grewal - Advanced Accounts.
2. Morngren .lames - Financial Management.
B.B.M Mangalore University-TAXATION - ELECTIVE
BM 305/306:TAXATION - ELECTIVE
PAPER-I (BT-l) - ADVANCED INCOME TAX
Objective: To enable the student to acquire practical knowledge of taxation Studying in detail Income Tax laws' relating to computation of Total Income and Income Tax Liability of various persons and other related Income Tax Rules.
UNIT I
Depreciation: meaning-some important points regarding depreciation- tangible assets intangible assets-conditions for allowance of depreciation-non-admissibility of depreciation. Meaning of Important Terms for Computation of Depreciation
Allowance -- (i) Block of Assets. (ii) Actual Cost. (iii) Written-down Value. Rates of Depreciation under written down value methods. Additional Depreciation on Plant & Machinery. unabsorbed depreciation and set-coil' and carry-forward of unabsorbed depreciation. Problems on Depreciation- Written-down Value Method only.
Clubbing of Incomes: Total Income and Method of its Computation. Clubbing of Incomes. and Incomes of other persons included in the Assessee's Total Income, Treatment of Loss.
Set-off and carry-forward of Losses: Set-off Losses-Set-off Losses against income liable to tax and not against exempted incomes; Carry-forward and Set-off of Losses; Treatment of Carried Forward Losses of Certain Assessees, Filing of return of loss: Order of Set-off. Problems on Carry Forward & Set- off.
Deductions to made in computing Total Income: Deductions under sections 80e. 80CCe. 80CCD. 80CCE, 800. 8000. 80DDR 80E. 80G (with problems). 80GG. 80GGA. 80GGS. 80GGe. 80AR 80IA. 80lB. 80le. 80LA. 80QQB. 80RRB and U.
12 hrs.
UNIT II
Assessment of Individuals:
A computation of Total Income of individuals: inclusions in the total income of an individual share of income from Hindu Undivided Family. share of income from an Association of Persons. share of income from a Partnership Firm. Procedure for Computing Total Income-problems 12 hrs.
UNIT III
Assessment of Hindu Undivide Families and Firms:
Assessment of Hindu Undivided Families: meaning of Hindu Undivided Families. Hindu Coparcenery. Karta of the family: Two schools of H.UF. according to Hindu Law, Jain and Sikh families; Residence of Hindu Undivided Family. Incomes which are not treated as Family Income. Assessment of Hindu Undivided Families Problems.
Assessment of Firms: Meaning of Partnership, Firm and Partner, who can be a partner; Assessment as a firm; Assessment when section 184 is not complied with; Computation of Firm's Income-Items disallowed, Adjustment of Profit & Loss Account-Book Profit-Computation of Income of a Partner from the firm; Treatment of Firm's Losses; Problems. 12 hrs.
UNIT IV
Assessment of Companies: meaning of a Company, Types of Companies, Principal Ot1icer. Company's Residence. Computation of Total Income; Assessment of Companies-Important points; Computation of Tax on Companies-Rates of tax;
Minimum Alternative Tax {Sec.115JB):Problems: Tax on Distributed Profits of Domestic Companies; Problems on Computation or Total Income and Tax Liability of Companies. Fringe Benefits Tax 12 hrs.
UNIT V
Income Tax Authorities and their Powers
Procedure of Assessment (a) Filing of Returns (b) Assessment Tax planning
12 hrs.
--------
Total 60 hrs.
----------
BOOKS FOR STUDY AND REFERENCE:
H.C.Mehrotra - Income Tax Law & Accounts/Business Taxation II
V.K.Singhania - Students Guide to Income Tax
K.Sadashiva Rao-Business Taxation II
Manoharan - Direct Taxes
U.K.Singhania - Direct Taxes
PAPER-I (BT-l) - ADVANCED INCOME TAX
Objective: To enable the student to acquire practical knowledge of taxation Studying in detail Income Tax laws' relating to computation of Total Income and Income Tax Liability of various persons and other related Income Tax Rules.
UNIT I
Depreciation: meaning-some important points regarding depreciation- tangible assets intangible assets-conditions for allowance of depreciation-non-admissibility of depreciation. Meaning of Important Terms for Computation of Depreciation
Allowance -- (i) Block of Assets. (ii) Actual Cost. (iii) Written-down Value. Rates of Depreciation under written down value methods. Additional Depreciation on Plant & Machinery. unabsorbed depreciation and set-coil' and carry-forward of unabsorbed depreciation. Problems on Depreciation- Written-down Value Method only.
Clubbing of Incomes: Total Income and Method of its Computation. Clubbing of Incomes. and Incomes of other persons included in the Assessee's Total Income, Treatment of Loss.
Set-off and carry-forward of Losses: Set-off Losses-Set-off Losses against income liable to tax and not against exempted incomes; Carry-forward and Set-off of Losses; Treatment of Carried Forward Losses of Certain Assessees, Filing of return of loss: Order of Set-off. Problems on Carry Forward & Set- off.
Deductions to made in computing Total Income: Deductions under sections 80e. 80CCe. 80CCD. 80CCE, 800. 8000. 80DDR 80E. 80G (with problems). 80GG. 80GGA. 80GGS. 80GGe. 80AR 80IA. 80lB. 80le. 80LA. 80QQB. 80RRB and U.
12 hrs.
UNIT II
Assessment of Individuals:
A computation of Total Income of individuals: inclusions in the total income of an individual share of income from Hindu Undivided Family. share of income from an Association of Persons. share of income from a Partnership Firm. Procedure for Computing Total Income-problems 12 hrs.
UNIT III
Assessment of Hindu Undivide Families and Firms:
Assessment of Hindu Undivided Families: meaning of Hindu Undivided Families. Hindu Coparcenery. Karta of the family: Two schools of H.UF. according to Hindu Law, Jain and Sikh families; Residence of Hindu Undivided Family. Incomes which are not treated as Family Income. Assessment of Hindu Undivided Families Problems.
Assessment of Firms: Meaning of Partnership, Firm and Partner, who can be a partner; Assessment as a firm; Assessment when section 184 is not complied with; Computation of Firm's Income-Items disallowed, Adjustment of Profit & Loss Account-Book Profit-Computation of Income of a Partner from the firm; Treatment of Firm's Losses; Problems. 12 hrs.
UNIT IV
Assessment of Companies: meaning of a Company, Types of Companies, Principal Ot1icer. Company's Residence. Computation of Total Income; Assessment of Companies-Important points; Computation of Tax on Companies-Rates of tax;
Minimum Alternative Tax {Sec.115JB):Problems: Tax on Distributed Profits of Domestic Companies; Problems on Computation or Total Income and Tax Liability of Companies. Fringe Benefits Tax 12 hrs.
UNIT V
Income Tax Authorities and their Powers
Procedure of Assessment (a) Filing of Returns (b) Assessment Tax planning
12 hrs.
--------
Total 60 hrs.
----------
BOOKS FOR STUDY AND REFERENCE:
H.C.Mehrotra - Income Tax Law & Accounts/Business Taxation II
V.K.Singhania - Students Guide to Income Tax
K.Sadashiva Rao-Business Taxation II
Manoharan - Direct Taxes
U.K.Singhania - Direct Taxes
B.B.M Mangalore University-Marketing Management-Elective
BM\1-305/306: Marketing Management-Elective
Paper-I (MMl) : Marketing Research
OBJECTIVE:
To enable the students to learn the process, tools and techniques of marketing research and an understanding of consumer behaviour.
UNIT I
INTRODUCTION TO MARKETING RESEARCH
Meaning. Importance. Nature. Scope. Need of Marketing Research; Market Research Vis Marketing Research; Marketing Research as an aid to decision making; Marketing Information System and Marketing Research; Marketing Research Organisation.
12hrs.
UNIT II
MARKETING RESEARCH PROCESS
Formulating the Research Problem. Choice of Research Design. Determining Sources of Data. Designing Data Collection Forms; Determining Sampling Design and Sampling Size, Organising and conducting the Field Survey. Processing and Analyzing the collected data. Preparing the Research Report. Errors in the Research Process
12 hrs.
UNIT III
DATA RESOURCES
Primary and Secondary Data; Sources and Usage. Collection Methods; Preparation of Questionnaire. Sampling. Tabulation and Interpretation of Data (with reference to Market Research only); Online Data Sources. Distribution Management
12 hrs.
UNIT IV
CONSUMER BEHAVIOUR, CONSUMER MARKET, BUYER BEHAVIOUR
Meaning. Concept. Nature. Importance. Role of Consumer Research and its Applications. Major factors affecting Consumer Behaviour. Models of Consumer Behaviour
12 hrs.
UNIT V
MARKET SEGMENTATION
Meaning. Process. Bases for Segmentation. Criteria for Effective Segmentation. Market Targeting. Selection of Target Markets. Evaluation Criteria for Selection. Organisational Markets; Types- Industrial. Reseller and Government Markets. 12 hrs.
---------
Total 60 hrs. --------
Books for Study & Reference:
1. Harper W Boyd. Jr. Ralph Westfall. Stanley F Stasch--Marketing Research-Text & Cases
2. G.C. Beri - Marketing Research
3. David J Luck Ronald S Rubin - Marketing Research
4. Philip Kotler - Marketing Management
5. Aaker, Kumar, Day - Marketing Research
6. Leon G Schiffman & Leslie Lazer Kanuk - Consumer Behaviour
7. Assael H - Consumer Behaviour and Marketing
8. Churchill Gilbert A - Basic Marketing Research
9. Zaltman And Burger - Marketing Research
10. D.D.Sharma - Marketing Research
Paper-I (MMl) : Marketing Research
OBJECTIVE:
To enable the students to learn the process, tools and techniques of marketing research and an understanding of consumer behaviour.
UNIT I
INTRODUCTION TO MARKETING RESEARCH
Meaning. Importance. Nature. Scope. Need of Marketing Research; Market Research Vis Marketing Research; Marketing Research as an aid to decision making; Marketing Information System and Marketing Research; Marketing Research Organisation.
12hrs.
UNIT II
MARKETING RESEARCH PROCESS
Formulating the Research Problem. Choice of Research Design. Determining Sources of Data. Designing Data Collection Forms; Determining Sampling Design and Sampling Size, Organising and conducting the Field Survey. Processing and Analyzing the collected data. Preparing the Research Report. Errors in the Research Process
12 hrs.
UNIT III
DATA RESOURCES
Primary and Secondary Data; Sources and Usage. Collection Methods; Preparation of Questionnaire. Sampling. Tabulation and Interpretation of Data (with reference to Market Research only); Online Data Sources. Distribution Management
12 hrs.
UNIT IV
CONSUMER BEHAVIOUR, CONSUMER MARKET, BUYER BEHAVIOUR
Meaning. Concept. Nature. Importance. Role of Consumer Research and its Applications. Major factors affecting Consumer Behaviour. Models of Consumer Behaviour
12 hrs.
UNIT V
MARKET SEGMENTATION
Meaning. Process. Bases for Segmentation. Criteria for Effective Segmentation. Market Targeting. Selection of Target Markets. Evaluation Criteria for Selection. Organisational Markets; Types- Industrial. Reseller and Government Markets. 12 hrs.
---------
Total 60 hrs. --------
Books for Study & Reference:
1. Harper W Boyd. Jr. Ralph Westfall. Stanley F Stasch--Marketing Research-Text & Cases
2. G.C. Beri - Marketing Research
3. David J Luck Ronald S Rubin - Marketing Research
4. Philip Kotler - Marketing Management
5. Aaker, Kumar, Day - Marketing Research
6. Leon G Schiffman & Leslie Lazer Kanuk - Consumer Behaviour
7. Assael H - Consumer Behaviour and Marketing
8. Churchill Gilbert A - Basic Marketing Research
9. Zaltman And Burger - Marketing Research
10. D.D.Sharma - Marketing Research
B.B.M Mangalore University-HUMAN RESOURCE MANAGEMENT-ELECTIVE
BM-305/306:HUMAN RESOURCE MANAGEMENT-ELECTIVE
Paper I (HRM-l): Human Resource Development
Objectives: The objective of this course is to familiarize the students about impact of
business challenges on HR function:; and need for HRD to bring successful adaptation.
Unit-I. Human Resource Management in a changing environment
Workforce diversity-economic and technological changes-globalization organizational restructuring -changing nature of work- changing role of HRM -Concept of organistion Design- organization change- Resistance to change- change model -organist ion development- OD interventions-Global challenges to HR Manager- Emerging horizons in HR. 12 hrs.
Unit-II. Human Resource development Programmes
Concept of human resource development. techniques of HRD. Functions of HRD Managers- case studies. 12 hrs.
Unit-III. Employee training and Management development
Concepts of training and development. Importance of training -need for training. objectives of training. Assessment of training needs- learning principles. learning problems. principles of training. methods of training.
Concept of management development - objectives -requisites of management development programmes -techniques - duties of HR department -case studies.
12 hrs.
Unit-IV. Performance Appraisal and Balanced Score Card
Concept of performance appraisal- objectives, characteristics, methods of performance appraisal -benefits- problems.
Concept of Balanced Score Card-scope. objectives and limitations.
12 hrs.
Unit-V. Human resource accounting and Human resource Information system Concept of HRA and HRIS-controlling costs of human resources. advantages and limitations of HRA -concepts of human capital -Human resource records -Types and importance of records -purpose of personnel records -Human resource audit objective of HR audit -areas of HR audit -advantages of HR audit -concepts of human resource research -Human resource Information system - Essential features of information system. 12 hrs.
-------
Total 60 hrs.
-------
BOOKS FOR STUDY:
P.Subba Rao - Essentials of Human Resource Management and Industrial Relations
C.B. Gupta - Human Resource Management, V.S.P Rao- Human Resource Management, LM.Prasad - Human Resource Management, G.D Maheshwari - Human Resource Development, S.K.Bhatia - International Human Resource Management, 7. David & Stephen.P. Robbins- Personnel/ Human Resource Management
Books for Reference:
Michael Armstrong - Human Resource Management Practice, Milkovich Georget - Principles of Human Resource Management, G.D Maheshwari - Human Response Development, Decenzo David- Personnel Human Resource Management, Oratke M W&Kossen - Human side of organization, Ghokale Sushil - Personnel Management and Organisational Behaviour, Gary Dessler -Human Resource Management
Paper I (HRM-l): Human Resource Development
Objectives: The objective of this course is to familiarize the students about impact of
business challenges on HR function:; and need for HRD to bring successful adaptation.
Unit-I. Human Resource Management in a changing environment
Workforce diversity-economic and technological changes-globalization organizational restructuring -changing nature of work- changing role of HRM -Concept of organistion Design- organization change- Resistance to change- change model -organist ion development- OD interventions-Global challenges to HR Manager- Emerging horizons in HR. 12 hrs.
Unit-II. Human Resource development Programmes
Concept of human resource development. techniques of HRD. Functions of HRD Managers- case studies. 12 hrs.
Unit-III. Employee training and Management development
Concepts of training and development. Importance of training -need for training. objectives of training. Assessment of training needs- learning principles. learning problems. principles of training. methods of training.
Concept of management development - objectives -requisites of management development programmes -techniques - duties of HR department -case studies.
12 hrs.
Unit-IV. Performance Appraisal and Balanced Score Card
Concept of performance appraisal- objectives, characteristics, methods of performance appraisal -benefits- problems.
Concept of Balanced Score Card-scope. objectives and limitations.
12 hrs.
Unit-V. Human resource accounting and Human resource Information system Concept of HRA and HRIS-controlling costs of human resources. advantages and limitations of HRA -concepts of human capital -Human resource records -Types and importance of records -purpose of personnel records -Human resource audit objective of HR audit -areas of HR audit -advantages of HR audit -concepts of human resource research -Human resource Information system - Essential features of information system. 12 hrs.
-------
Total 60 hrs.
-------
BOOKS FOR STUDY:
P.Subba Rao - Essentials of Human Resource Management and Industrial Relations
C.B. Gupta - Human Resource Management, V.S.P Rao- Human Resource Management, LM.Prasad - Human Resource Management, G.D Maheshwari - Human Resource Development, S.K.Bhatia - International Human Resource Management, 7. David & Stephen.P. Robbins- Personnel/ Human Resource Management
Books for Reference:
Michael Armstrong - Human Resource Management Practice, Milkovich Georget - Principles of Human Resource Management, G.D Maheshwari - Human Response Development, Decenzo David- Personnel Human Resource Management, Oratke M W&Kossen - Human side of organization, Ghokale Sushil - Personnel Management and Organisational Behaviour, Gary Dessler -Human Resource Management
B.B.M Mangalore University-COST ACCOUNTING
BM-304: COST ACCOUNTING
Objective: To familiarize the students with the costing terminology, principles and applications of costing methods. techniques to the business enterprises,
UNIT I
Functions, scope, cost concepts:
Definitions of Cost. Costing and Cost Accounting. limitation of Financial Accountancy
Distinction between Financial Accounts & Cost Accounts
Cost Unit. Cost Centre
Methods of Costing. Techniques of costing, Classification of Costs Preparation of Cost Sheets 12 hrs
UNIT II
MATERIALS: PURCHASE & STORAGE
Classification of Direct & Indirect materials. Material Control. Purchasing procedure. Purchase requisition, locating the source. Request for quotation, Purchase inquiry Tender. Purchase Order. Receiving and inspecting of materials. Payment of Suppliers bills. Pricing of receipts.
Storage; functions of Stores Department. Stores location & organization Classification & codification. Bin Card. Replenishment of Stock. Setting of Stock levels EOQ ABC analysis. Periodicals & perpetual inventory control system.
12 hrs.
UNIT III
MATERIALS PRICING
Issue of Materials. Material requisition. Bill of Materials. Material returned note. Material transfer note, Pricing the material issues. FlFU LIFO Simple average. Periodical simple average. Moving simple average. Weighted
Returns to shop floor- Treatment of surplus & shortage returns to vendors.
12 hrs.
UNIT IV
Labour Costs: Records Computation & Control. Director labour Indirect labour Control over labour cost Personnel department. Preparation of pay rolls. payment of wages. Internal check for prevention of frauds in the pay roll & payment of wages Labour Turnover causes effects measurement of labour turnover, measures for controlling labour turnover. Time & Mohan study Merits.
Time keeping purposes & methods of time keeping, manual methods. mechanical methods. advantages of mechanical methods of time keeping
Time booking daily time sheets & weekly time sheet
Idle time Normal causes Abnormal causes
Treatment of idle time cost in Cost Accountancy. Treatment of overtime Cost holiday
pay etc. 12 hrs.
Remuneration & Incentives
Systems of wage payment - Essential features of sound wage system Time rate system Piece rate system
Suitability Merits & demerits
Bonus & Premium schemes
Halsey premium plan Rowan Premium plan
Merits & demerits comparison between the Halse & Rowan plan
Bedaul1 point premium system
Differential price rate system
Taylor, merricle, Gantt's task & bonus plan
Group bonus system 12 hrs.
UNIT V
OVERHEADS COST CLASSIFICATION & ABSORPTION
Classification of overheads Allocation,
Apportionment Basis of Apportionment
Apportionment of service department to production departments
Primary distribution summary
Secondary Distribution Summary
Direct Distribution. Step Ladder System
Simultaneous equitation method Repetitive Distribution method - Machine Horce Rate Labour Hour Rate methods of absorption of overheads
12 hrs.
---------Total 60 hrs.
-------
BOOKS FOR REFERENCE &STUDY:
B.K.Bhar - Cost Accounting
Banaljee Bhabathosh - Cost Accounting
B.M.Lall Nigam & G.L.Sharma - Theory and Techniques of Cost Accountancy
R.L.Gupta - Principles and practice of Cost Accountancy
Arora - Cost &
Swaminathan - Lectures on Costing
N.K.Prasad - Principles & practice of Cost Accountancy
K.S.Adiga - Cost Accountancy
Objective: To familiarize the students with the costing terminology, principles and applications of costing methods. techniques to the business enterprises,
UNIT I
Functions, scope, cost concepts:
Definitions of Cost. Costing and Cost Accounting. limitation of Financial Accountancy
Distinction between Financial Accounts & Cost Accounts
Cost Unit. Cost Centre
Methods of Costing. Techniques of costing, Classification of Costs Preparation of Cost Sheets 12 hrs
UNIT II
MATERIALS: PURCHASE & STORAGE
Classification of Direct & Indirect materials. Material Control. Purchasing procedure. Purchase requisition, locating the source. Request for quotation, Purchase inquiry Tender. Purchase Order. Receiving and inspecting of materials. Payment of Suppliers bills. Pricing of receipts.
Storage; functions of Stores Department. Stores location & organization Classification & codification. Bin Card. Replenishment of Stock. Setting of Stock levels EOQ ABC analysis. Periodicals & perpetual inventory control system.
12 hrs.
UNIT III
MATERIALS PRICING
Issue of Materials. Material requisition. Bill of Materials. Material returned note. Material transfer note, Pricing the material issues. FlFU LIFO Simple average. Periodical simple average. Moving simple average. Weighted
Returns to shop floor- Treatment of surplus & shortage returns to vendors.
12 hrs.
UNIT IV
Labour Costs: Records Computation & Control. Director labour Indirect labour Control over labour cost Personnel department. Preparation of pay rolls. payment of wages. Internal check for prevention of frauds in the pay roll & payment of wages Labour Turnover causes effects measurement of labour turnover, measures for controlling labour turnover. Time & Mohan study Merits.
Time keeping purposes & methods of time keeping, manual methods. mechanical methods. advantages of mechanical methods of time keeping
Time booking daily time sheets & weekly time sheet
Idle time Normal causes Abnormal causes
Treatment of idle time cost in Cost Accountancy. Treatment of overtime Cost holiday
pay etc. 12 hrs.
Remuneration & Incentives
Systems of wage payment - Essential features of sound wage system Time rate system Piece rate system
Suitability Merits & demerits
Bonus & Premium schemes
Halsey premium plan Rowan Premium plan
Merits & demerits comparison between the Halse & Rowan plan
Bedaul1 point premium system
Differential price rate system
Taylor, merricle, Gantt's task & bonus plan
Group bonus system 12 hrs.
UNIT V
OVERHEADS COST CLASSIFICATION & ABSORPTION
Classification of overheads Allocation,
Apportionment Basis of Apportionment
Apportionment of service department to production departments
Primary distribution summary
Secondary Distribution Summary
Direct Distribution. Step Ladder System
Simultaneous equitation method Repetitive Distribution method - Machine Horce Rate Labour Hour Rate methods of absorption of overheads
12 hrs.
---------Total 60 hrs.
-------
BOOKS FOR REFERENCE &STUDY:
B.K.Bhar - Cost Accounting
Banaljee Bhabathosh - Cost Accounting
B.M.Lall Nigam & G.L.Sharma - Theory and Techniques of Cost Accountancy
R.L.Gupta - Principles and practice of Cost Accountancy
Arora - Cost &
Swaminathan - Lectures on Costing
N.K.Prasad - Principles & practice of Cost Accountancy
K.S.Adiga - Cost Accountancy
B.B.M Mangalore University-EXPORT MANAGEMENT
BM-303: EXPORT MANAGEMENT
Objective:
To bring awareness about export business activities and its potential for business occupation for students.
UNIT I
Meaning of International trade. need and relevance of export for economic growth. India's Export trade - Direction of export trade - balance of payment – disequilibrium in B.O.P - causes & measures. 12 hrs.
UNIT II
Export promotion and Regulations - measures - institutional setup - export promotion council - commodity boards - Board of trade.
Export promotion agencies - chamber of Commerce & Industry. ITPO. FIEO. Indian Institute of foreign trade. STC, Indian Council of arbitration - MMTC, export houses/trading houses Free trade Zones. 100% EOUs, SEZs 12 hrs.
UNIT III
Export Management - skills. natures of export activity and management approach. management control for export.
Export Procedure-Producing the goods- shipment-Banking procedure-negotiation
Aligned documentation system-Export incentive 12 hrs.
UNIT IV
International Marketing-nature. scope. International distribution system- Tariffts –non- tariff barriers-GATT- WTO- Trade Blocks. European Union- AS EAN- NAFT A
12 hrs.
UNIT V
Export pricing-objectives. types of pricing-escalation
Export Finance-Terms of payment-Packing Credit and its formalities-Pre and Post shipment finance-short medium & long term finance .
FEMA-EXIM Bank-Guarantees-Advisory Services-ECGC
12 hrs.
--------
Total 60 hrs.
---------
Books for Reference & Study:
Balagopalan - Export Management
P.Shravanavel- International Marketing
Francis Cherunilan1-International Trade & Export Management
TN. Ramakrishna-Export Management
Objective:
To bring awareness about export business activities and its potential for business occupation for students.
UNIT I
Meaning of International trade. need and relevance of export for economic growth. India's Export trade - Direction of export trade - balance of payment – disequilibrium in B.O.P - causes & measures. 12 hrs.
UNIT II
Export promotion and Regulations - measures - institutional setup - export promotion council - commodity boards - Board of trade.
Export promotion agencies - chamber of Commerce & Industry. ITPO. FIEO. Indian Institute of foreign trade. STC, Indian Council of arbitration - MMTC, export houses/trading houses Free trade Zones. 100% EOUs, SEZs 12 hrs.
UNIT III
Export Management - skills. natures of export activity and management approach. management control for export.
Export Procedure-Producing the goods- shipment-Banking procedure-negotiation
Aligned documentation system-Export incentive 12 hrs.
UNIT IV
International Marketing-nature. scope. International distribution system- Tariffts –non- tariff barriers-GATT- WTO- Trade Blocks. European Union- AS EAN- NAFT A
12 hrs.
UNIT V
Export pricing-objectives. types of pricing-escalation
Export Finance-Terms of payment-Packing Credit and its formalities-Pre and Post shipment finance-short medium & long term finance .
FEMA-EXIM Bank-Guarantees-Advisory Services-ECGC
12 hrs.
--------
Total 60 hrs.
---------
Books for Reference & Study:
Balagopalan - Export Management
P.Shravanavel- International Marketing
Francis Cherunilan1-International Trade & Export Management
TN. Ramakrishna-Export Management
B.B.M Mangalore University-COMPANY LAW
BM-302: COMPANY LAW
Objective: To give an insight into the main provisions of the Companies Act relating to the formation. running and closure of the Joint Stock Companies.
UNIT I
Meaning and Definition of Company. Features of Joint Stock Companies; Lifting the Corporate Veil - Judicial discretion and under statutory provisions. kinds or types of companies - Chartered Companies. Statutory Companies. Registered Companies. Companies Limited by Shares. Companies Limited by Guarantee. Unlimited Companies. A Private Company. A Public Company. Holding company Subsidiary Companies. Government Companies. Non-Government Companies. Domestic Company. Foreign Companies. FERA Companies (FEMA). other kinds of Companies like Deemed Public Companies of 43 A Public Company. Companies not for profit or Licensed companies (Se.25 companies). one man companies or Family companies. special privileges or advantages of a Private Company 12 hrs.
UNIT II
Formation of a Company: Legal position of a promoter. Duties. rights and liabilities of a promoter. Effects of pre-incorporation contracts - Memorandum of Association. Contents or clauses of Memorandum of Association. Alteration of Memorandum of Association. The Doctrine of Ultra vires, Articles of Association. Doctrine of constructive notes. information memorandum. provisions of the Companies Act regarding the issue of prospectus. Statement in lieu of Prospectus. Deemed Prospectus. "Golden Rule" for framing a prospectus. Shelf-prospectus. Consequences of Misstatement in Prospectus. Liability of a company for Untrue Statements. Provisions regarding allotment of shares. Share Capital and Shares, Types or kinds of shares (Kinds of share capital) including Sweat equity shares. Share Certificate and share warrants. Transfer and transmission of shares, calls, forfeitures. surrender and lien of shares. meaning of oppression and mis management. 12 hrs.
UNIT III
Membership-Modes of acquiring membership-Who can be members? Termination of membership. Register of Members. 12 hrs.
UNIT IV
Resolutions. Types of Resolutions. Company Secretary. borrowing powers Methods of borrowings. Debentures. Debenture Trust Dee. 12 hrs.
UNIT V
Company meetings-Types-Appointment of a Chairman. Different methods of voting. Company management-Appointment of directors. Removal of directors. Winding up or liquidation. Modes of winding up. 12 hrs.
--------
Total 60 hrs.
--------
Following Case laws are to be specifically dealt with:
Solomon V s Solomon and company limited
Continental Tyre and Rubber Company V Is. Daimler Co.Ltd
Dinshaw Maneekjee Petit V Is. Income Tax Officer
Guzdar V/s. CTT Bombay, Gliftord Motor Company V/s. Home,
Jones V/s. Lipman, Kotla venkatswamy V/s. Ram Murthy
Royal Birtish Bank V/s. Turquand
Books for Study & Reference
N.D.Kapoor - Company Law, Avtar Singh - Company Law
Umesh Maiya - A Textbook of Company Law , P.P.S. Gogna - Company Law
Objective: To give an insight into the main provisions of the Companies Act relating to the formation. running and closure of the Joint Stock Companies.
UNIT I
Meaning and Definition of Company. Features of Joint Stock Companies; Lifting the Corporate Veil - Judicial discretion and under statutory provisions. kinds or types of companies - Chartered Companies. Statutory Companies. Registered Companies. Companies Limited by Shares. Companies Limited by Guarantee. Unlimited Companies. A Private Company. A Public Company. Holding company Subsidiary Companies. Government Companies. Non-Government Companies. Domestic Company. Foreign Companies. FERA Companies (FEMA). other kinds of Companies like Deemed Public Companies of 43 A Public Company. Companies not for profit or Licensed companies (Se.25 companies). one man companies or Family companies. special privileges or advantages of a Private Company 12 hrs.
UNIT II
Formation of a Company: Legal position of a promoter. Duties. rights and liabilities of a promoter. Effects of pre-incorporation contracts - Memorandum of Association. Contents or clauses of Memorandum of Association. Alteration of Memorandum of Association. The Doctrine of Ultra vires, Articles of Association. Doctrine of constructive notes. information memorandum. provisions of the Companies Act regarding the issue of prospectus. Statement in lieu of Prospectus. Deemed Prospectus. "Golden Rule" for framing a prospectus. Shelf-prospectus. Consequences of Misstatement in Prospectus. Liability of a company for Untrue Statements. Provisions regarding allotment of shares. Share Capital and Shares, Types or kinds of shares (Kinds of share capital) including Sweat equity shares. Share Certificate and share warrants. Transfer and transmission of shares, calls, forfeitures. surrender and lien of shares. meaning of oppression and mis management. 12 hrs.
UNIT III
Membership-Modes of acquiring membership-Who can be members? Termination of membership. Register of Members. 12 hrs.
UNIT IV
Resolutions. Types of Resolutions. Company Secretary. borrowing powers Methods of borrowings. Debentures. Debenture Trust Dee. 12 hrs.
UNIT V
Company meetings-Types-Appointment of a Chairman. Different methods of voting. Company management-Appointment of directors. Removal of directors. Winding up or liquidation. Modes of winding up. 12 hrs.
--------
Total 60 hrs.
--------
Following Case laws are to be specifically dealt with:
Solomon V s Solomon and company limited
Continental Tyre and Rubber Company V Is. Daimler Co.Ltd
Dinshaw Maneekjee Petit V Is. Income Tax Officer
Guzdar V/s. CTT Bombay, Gliftord Motor Company V/s. Home,
Jones V/s. Lipman, Kotla venkatswamy V/s. Ram Murthy
Royal Birtish Bank V/s. Turquand
Books for Study & Reference
N.D.Kapoor - Company Law, Avtar Singh - Company Law
Umesh Maiya - A Textbook of Company Law , P.P.S. Gogna - Company Law
B.B.M Mangalore University-ORGANIZA TIONAL BEHAVIOR
V SEMESTER
BM-301 :ORGANIZA TIONAL BEHAVIOR
Objective: To give an insight to the students about the behavior of Individuals, groups and organization behaviour in business settings.
UNIT 1
Introduction to OB and Personality
Meaning, Definition, Historical development of OB, Hawthorne experiments., SOBC model. Nature of people and organizations, Relevance and importance of OB in modern business organizations. Personality- meaning, definition, Determinants, of Personality, Personality traits, Theories of personality-:ntrapsychic, type, self, trait, self actualization theory.
12hrs.
UNIT II
Perception and Attitudes
Perception- Meaning, Nature and importance, Principles and factors in perception, Process of perception, Distortion in perception. Attitude Definition, Nature, Components, Formation, Functions, Changing attitudes
12 hrs.
UNIT III
Motivation and Group dynamics
Motivation-Meaning. Process. Theories of motivation- Maslows, Herzberg. vroom. Mc Gregor. Comparison of maslow and herzberg. financial and non financial incentives. Group dynamics- Nature, types of groups, group dynamics and group behavior, group effectiveness, managing inter group dynamics. (case studies)
12hrs
UNIT IV
Conflicts and Power and politics
Conflicts- Intrapersonal, Interpersonal, inter group conflicts, Resolution of conflicts [TA, Life position, Johari window all to be done] Power Definition, Dynamics, Types, Acquisition of power, Power tactics. Politics- concept, reasons for organizational] politics, Managing organizational politics.
12hrs
UNIT V
- Stress and counseling, Emerging issues and challenges
. Meaning of stress, causes- Person related, work related, outside related. Stress management. Concept of counseling, Types of counseling- Career, appraisal, grievance, uses of employee counseling. Emerging issues and challenges- managing diversity, Work stress, Ethics in work place, EI, and other new emerging issues.
12hrs .
BOOKS FOR REFERENCE &STUDY:
1. Fred Luthans- Organisation Behavior
2. Stephen Robbins- Organisation Behavior
3. Keith davis- Human Behavior in Organisations
4. Ashwatappa- Organisation Behavior
5. Rao and Narayan- Organisation Behavior
6. LM.Prasad- Organisation Behavior
7. Gregory Moorhead- Organisation Behavior
8. Davis & Newstorm- Organisation Behavior
BM-301 :ORGANIZA TIONAL BEHAVIOR
Objective: To give an insight to the students about the behavior of Individuals, groups and organization behaviour in business settings.
UNIT 1
Introduction to OB and Personality
Meaning, Definition, Historical development of OB, Hawthorne experiments., SOBC model. Nature of people and organizations, Relevance and importance of OB in modern business organizations. Personality- meaning, definition, Determinants, of Personality, Personality traits, Theories of personality-:ntrapsychic, type, self, trait, self actualization theory.
12hrs.
UNIT II
Perception and Attitudes
Perception- Meaning, Nature and importance, Principles and factors in perception, Process of perception, Distortion in perception. Attitude Definition, Nature, Components, Formation, Functions, Changing attitudes
12 hrs.
UNIT III
Motivation and Group dynamics
Motivation-Meaning. Process. Theories of motivation- Maslows, Herzberg. vroom. Mc Gregor. Comparison of maslow and herzberg. financial and non financial incentives. Group dynamics- Nature, types of groups, group dynamics and group behavior, group effectiveness, managing inter group dynamics. (case studies)
12hrs
UNIT IV
Conflicts and Power and politics
Conflicts- Intrapersonal, Interpersonal, inter group conflicts, Resolution of conflicts [TA, Life position, Johari window all to be done] Power Definition, Dynamics, Types, Acquisition of power, Power tactics. Politics- concept, reasons for organizational] politics, Managing organizational politics.
12hrs
UNIT V
- Stress and counseling, Emerging issues and challenges
. Meaning of stress, causes- Person related, work related, outside related. Stress management. Concept of counseling, Types of counseling- Career, appraisal, grievance, uses of employee counseling. Emerging issues and challenges- managing diversity, Work stress, Ethics in work place, EI, and other new emerging issues.
12hrs .
BOOKS FOR REFERENCE &STUDY:
1. Fred Luthans- Organisation Behavior
2. Stephen Robbins- Organisation Behavior
3. Keith davis- Human Behavior in Organisations
4. Ashwatappa- Organisation Behavior
5. Rao and Narayan- Organisation Behavior
6. LM.Prasad- Organisation Behavior
7. Gregory Moorhead- Organisation Behavior
8. Davis & Newstorm- Organisation Behavior
B.B.M Mangalore UniversityCORPORATE ACCOUNTING - II
BM-256: CORPORATE ACCOUNTING - II
Objective: The objective of this paper is to acquaint the student with the issues of share capital, liquidation, final accounts of banks and holding companies
UNIT I
Amalgamation, Absorption and External Reconstruction
In the nature of Merger and Purchase (Accounting Standard 14)
(Problems only from the nature of purchase) 12 Hrs.
UNIT II
Alteration of Share Capital and Internal Reconstruction.
Liquidation of Companies -Liquidator's Final Statement of Affairs.
12 Hrs.
UNIT III
Final Accounts of Banking Companies
Horizontal Presentation as per the Amendments to the Third Schedule to the Banking Regulation Act. 1949.
(Simple Problems only) 12 Hrs
UNIT IV
Final Accounts of Insurance Companies
Life Insurance Companies and General Insurance Companies.
(Simple Problems only) 12 Hrs.
UNIT V
Hire purchase and Installment Purchase_ System - Hire Purchase System Entries under credit purchase with Interest Method only
Default and Repossession - Both Partial and Complete Repossession of Goods/assets-Instalment Purchase System - Entries Under Interest Suspense Method
12 Hrs
-----------
Total 60 Hrs.
----------
BOOKS FOR REFERENCE &STUDY:
1 . Advanced Accountancy - R.L. Gupta & M. Radhaswamy
2. Advanced Accountancy - S.P.Jain & K.L. Narang
3. Advanced Accounts - M.C. Shukla.T.S. Grewal and S.C. Gupta
4. Advanced Accounting - Dr. S.M. Shukla
5. Advanced Accountancy - B.S. Raman
Objective: The objective of this paper is to acquaint the student with the issues of share capital, liquidation, final accounts of banks and holding companies
UNIT I
Amalgamation, Absorption and External Reconstruction
In the nature of Merger and Purchase (Accounting Standard 14)
(Problems only from the nature of purchase) 12 Hrs.
UNIT II
Alteration of Share Capital and Internal Reconstruction.
Liquidation of Companies -Liquidator's Final Statement of Affairs.
12 Hrs.
UNIT III
Final Accounts of Banking Companies
Horizontal Presentation as per the Amendments to the Third Schedule to the Banking Regulation Act. 1949.
(Simple Problems only) 12 Hrs
UNIT IV
Final Accounts of Insurance Companies
Life Insurance Companies and General Insurance Companies.
(Simple Problems only) 12 Hrs.
UNIT V
Hire purchase and Installment Purchase_ System - Hire Purchase System Entries under credit purchase with Interest Method only
Default and Repossession - Both Partial and Complete Repossession of Goods/assets-Instalment Purchase System - Entries Under Interest Suspense Method
12 Hrs
-----------
Total 60 Hrs.
----------
BOOKS FOR REFERENCE &STUDY:
1 . Advanced Accountancy - R.L. Gupta & M. Radhaswamy
2. Advanced Accountancy - S.P.Jain & K.L. Narang
3. Advanced Accounts - M.C. Shukla.T.S. Grewal and S.C. Gupta
4. Advanced Accounting - Dr. S.M. Shukla
5. Advanced Accountancy - B.S. Raman
B.B.M Mangalore University-Human Resource Management
BM-255: Human Resource Management
Objective:
The objective of this course is to help students understand elements of Human Resource Management.
UNIT-I :Chapter I- Introduction- Meaning of HRM
Significance of HRM-Evolution and Development of HRM- Objective:, of HRM Functions of HRM- HRM and Personnel Management- Environmental influence HRM Policy- Need- Advantages- Obstacles- Characteristics of sound HRM policy
12 hrs.
UNIT-II: - Job design- Job analysis- Human resource planning
Meaning of Job design- Job design techniques- Work simplification- job rotation- Job enlargement- Job enrichment- Meaning of job analysis- Process of job analysis Process of job analysis; uses of job analysis- Job specification- Job de5;cription- Meaning of Human resource planning- objectives- need-factor5 affecting- process- problems.
12 hrs.
UNIT-III: Recruitment and selection- Placement- Induction
Definition- objectives- factors affecting recruitment sources of recruitment- internal and external sources- techniques- Employee selection procedure- Employment tests- Interviews- placement- Induction- case studies
12 hrs.
UNIT-IV: Internal mobility and separations
Need for internal mobility- Types of internal mobility- Promotion- Demotion- Transfer
Basis of promotion.. Promotion policy- Benefits of promotion- Meani:1g of transfer -Purposes- Types of 'transfer- absenteeism- causes and consequences- remedies- meaning of external mobility- Labour turnover- causes- consequence:;-remedies; separation
Layoff: retrenchment. Dismissal. suspension. Case studies.
12 hrs.
UNIT-V: Chapter 5- Job evaluation, Employee compensation
Meaning and principles of job evaluation- Methods- essentials for success of evaluation- advantages of job evaluation- methods of evaluation. Objectives of wage and salary administration, principles, wage differentials, methods of wage payment, Fringe benefits
12 hrs.
----------
Total 60 hrs.
---------
BOOKS FOR STUY & REFERENCE:
I. Human resource management- P.Subba Rao
2. Human resource management- C.B.Gupta
3. Human resource management- S.S.Khanka
4. Personnel management and Industrial relations- P.C.Tripati
5. Personnel Management- C.B.Mamoria
6. Personnel Management- Ashwatappa
7. Personnel administration and industrial relations - Edwin Flippo
8. Personnel administration and industrial relations -Dale yoder
Objective:
The objective of this course is to help students understand elements of Human Resource Management.
UNIT-I :Chapter I- Introduction- Meaning of HRM
Significance of HRM-Evolution and Development of HRM- Objective:, of HRM Functions of HRM- HRM and Personnel Management- Environmental influence HRM Policy- Need- Advantages- Obstacles- Characteristics of sound HRM policy
12 hrs.
UNIT-II: - Job design- Job analysis- Human resource planning
Meaning of Job design- Job design techniques- Work simplification- job rotation- Job enlargement- Job enrichment- Meaning of job analysis- Process of job analysis Process of job analysis; uses of job analysis- Job specification- Job de5;cription- Meaning of Human resource planning- objectives- need-factor5 affecting- process- problems.
12 hrs.
UNIT-III: Recruitment and selection- Placement- Induction
Definition- objectives- factors affecting recruitment sources of recruitment- internal and external sources- techniques- Employee selection procedure- Employment tests- Interviews- placement- Induction- case studies
12 hrs.
UNIT-IV: Internal mobility and separations
Need for internal mobility- Types of internal mobility- Promotion- Demotion- Transfer
Basis of promotion.. Promotion policy- Benefits of promotion- Meani:1g of transfer -Purposes- Types of 'transfer- absenteeism- causes and consequences- remedies- meaning of external mobility- Labour turnover- causes- consequence:;-remedies; separation
Layoff: retrenchment. Dismissal. suspension. Case studies.
12 hrs.
UNIT-V: Chapter 5- Job evaluation, Employee compensation
Meaning and principles of job evaluation- Methods- essentials for success of evaluation- advantages of job evaluation- methods of evaluation. Objectives of wage and salary administration, principles, wage differentials, methods of wage payment, Fringe benefits
12 hrs.
----------
Total 60 hrs.
---------
BOOKS FOR STUY & REFERENCE:
I. Human resource management- P.Subba Rao
2. Human resource management- C.B.Gupta
3. Human resource management- S.S.Khanka
4. Personnel management and Industrial relations- P.C.Tripati
5. Personnel Management- C.B.Mamoria
6. Personnel Management- Ashwatappa
7. Personnel administration and industrial relations - Edwin Flippo
8. Personnel administration and industrial relations -Dale yoder
B.B.M Mangalore University-COMPUTER APPLICATIONS
BM-254: COMPUTER APPLICATIONS
Objective: To familiarize the students with the latest developments in the field of computers. give a brief idea about application of computers in business and various software packages available. .
UNIT I
Introduction to Computers-Computer Generations. Types of Computers. Characteristics. Data Representation. Data Processing Concepts. Components of the Computer with Block Diagram. 12 hrs.
UNIT II
Computer Software-System Software and its classification. Application Software MS-Office. Accounting packages-Tally (word. excel power point)
12 hrs.
Operating System-Windows Operating System
UNIT III
Introduction to Computer Networking-Uses of network. Types of Network. Network Topology. Basic working of Internet. HTML. Fundamentals of E-Commerce.
Multimedia-Introduction. multimedia. data streams. sound and audio tile formats. images and graphics file format. Business Graphics. Types of Charts. Data compression and optical storage media. 12 hrs.
UNIT IV
Database System Concepts -DBMS Facilities Database Models, Introduction to Oracle-Tables. create. delete. add record. edit. select. alter table 12 hrs.
UNIT V
Computer Application in Business-ERP. Nature of Computer Application. Application in Project Management. Application in Production Planning and Control. Application in Finance and Accounts. 12 hrs.
--------
Total 60 hrs.
---------
Suggested Practicals: Ms-word. MS-Excel. Power Point. Tally Multimedia. E-Commerce. Internet
BOOKS FOR REFERENCE &STUDY:
I. Computers Today by Suresh K.Basandra
2. Introduction to Computers by Peter Nortons
3. Fundamentals of Database Systems by Navate and Elamsri
4. Mainstream Multimedia Van No Stand 1993 by Satish Gupta
5. Robert Jennings. Windows 3.1 Multimedia. Corporation 1992
6. Fundamentals of computers by V.Rajaraman
7. E-Commerce by Parag Diwan and Sunil Sharma
8. Implementing Tally 7.2 - K.K.Nadhani
Objective: To familiarize the students with the latest developments in the field of computers. give a brief idea about application of computers in business and various software packages available. .
UNIT I
Introduction to Computers-Computer Generations. Types of Computers. Characteristics. Data Representation. Data Processing Concepts. Components of the Computer with Block Diagram. 12 hrs.
UNIT II
Computer Software-System Software and its classification. Application Software MS-Office. Accounting packages-Tally (word. excel power point)
12 hrs.
Operating System-Windows Operating System
UNIT III
Introduction to Computer Networking-Uses of network. Types of Network. Network Topology. Basic working of Internet. HTML. Fundamentals of E-Commerce.
Multimedia-Introduction. multimedia. data streams. sound and audio tile formats. images and graphics file format. Business Graphics. Types of Charts. Data compression and optical storage media. 12 hrs.
UNIT IV
Database System Concepts -DBMS Facilities Database Models, Introduction to Oracle-Tables. create. delete. add record. edit. select. alter table 12 hrs.
UNIT V
Computer Application in Business-ERP. Nature of Computer Application. Application in Project Management. Application in Production Planning and Control. Application in Finance and Accounts. 12 hrs.
--------
Total 60 hrs.
---------
Suggested Practicals: Ms-word. MS-Excel. Power Point. Tally Multimedia. E-Commerce. Internet
BOOKS FOR REFERENCE &STUDY:
I. Computers Today by Suresh K.Basandra
2. Introduction to Computers by Peter Nortons
3. Fundamentals of Database Systems by Navate and Elamsri
4. Mainstream Multimedia Van No Stand 1993 by Satish Gupta
5. Robert Jennings. Windows 3.1 Multimedia. Corporation 1992
6. Fundamentals of computers by V.Rajaraman
7. E-Commerce by Parag Diwan and Sunil Sharma
8. Implementing Tally 7.2 - K.K.Nadhani
B.B.M Mangalore University- INCOME TAX
BM-253: INCOME TAX
Objective: To acquaint the students of Business Management with the Income Tax Law of India.
UNIT I
Introduction and definitions: Agricultural Income-assesse-person-income-assessment year-previous year: residential status. scope of Total Income (incidence of Tax)
12hrs.
UNIT II
Incomes exempt under Section 10 as applicable to salaried assesses (such as gratuity. commuted pension. leave encashment. leave travel concession. compensation received under VRS. foreign allowance and perquisites. house rent allowance. special allowances. retrenchment compensation.
Deductions under Section 80 as applicable to individual assesses (80c, 80CCD. 80D. 80DD. 80DDB. 80E. 80G. 80GG. 80GGc. 80U)
12 hrs.
UNIT III
Heads of Income: Income from salaries-allowances-perquisites-deductions-provident funds. problems on computation of taxable salary and deduction under Section 80c.
Income from house property - annual value - let out and self-occupied- unrealized rent-deductions from annual value-problems on computation of Income from House property.
12 hrs.
UNIT IV
Profits and gains from business and profession-permissible deductions under section 30 to 37 - payments not deductible. deemed income. problems on computation of business income. computation of professional income. computation of total Income.
12 hrs.
UNIT V
Capital gains-meaning and definition -transfer-capital asset-short term and long term cost of acquisition-exemptible capital gains. problems on computation of capital gains:
Income from other sources-interest on securities-grossing up of interest. Deductions under Section 57-exemption under Section 10( 15)-problems on computation of income from other sources. 12 hrs.
-------
Total 60 hrs.
--------
Books for study & reference
1. Business Taxation: H.C.Mehrotra
2. Business Taxation: K.Sadashiva Rao
3. Income Tax: B.B.Lal.
Student's Guide:
4. Income Tax Dr. Vinod Singhania
5. Income-Tax T.N.Manoharan
Objective: To acquaint the students of Business Management with the Income Tax Law of India.
UNIT I
Introduction and definitions: Agricultural Income-assesse-person-income-assessment year-previous year: residential status. scope of Total Income (incidence of Tax)
12hrs.
UNIT II
Incomes exempt under Section 10 as applicable to salaried assesses (such as gratuity. commuted pension. leave encashment. leave travel concession. compensation received under VRS. foreign allowance and perquisites. house rent allowance. special allowances. retrenchment compensation.
Deductions under Section 80 as applicable to individual assesses (80c, 80CCD. 80D. 80DD. 80DDB. 80E. 80G. 80GG. 80GGc. 80U)
12 hrs.
UNIT III
Heads of Income: Income from salaries-allowances-perquisites-deductions-provident funds. problems on computation of taxable salary and deduction under Section 80c.
Income from house property - annual value - let out and self-occupied- unrealized rent-deductions from annual value-problems on computation of Income from House property.
12 hrs.
UNIT IV
Profits and gains from business and profession-permissible deductions under section 30 to 37 - payments not deductible. deemed income. problems on computation of business income. computation of professional income. computation of total Income.
12 hrs.
UNIT V
Capital gains-meaning and definition -transfer-capital asset-short term and long term cost of acquisition-exemptible capital gains. problems on computation of capital gains:
Income from other sources-interest on securities-grossing up of interest. Deductions under Section 57-exemption under Section 10( 15)-problems on computation of income from other sources. 12 hrs.
-------
Total 60 hrs.
--------
Books for study & reference
1. Business Taxation: H.C.Mehrotra
2. Business Taxation: K.Sadashiva Rao
3. Income Tax: B.B.Lal.
Student's Guide:
4. Income Tax Dr. Vinod Singhania
5. Income-Tax T.N.Manoharan
Subscribe to:
Posts (Atom)