Showing posts with label Semester-IV. Show all posts
Showing posts with label Semester-IV. Show all posts

Wednesday, November 20, 2013

Mangalore University fourth semester B.B.M Degree Examination Sample Question paper

Saturday, October 13, 2012

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
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Total 60 Hrs.
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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.
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Total 60 hrs.
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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.
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Total 60 hrs.
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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.
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Total 60 hrs.
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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

B.B.M Mangalore University-BANKING THEORY AND PRACTICE

BM-252: BANKING THEORY AND PRACTICE
Objective: To provide basic knowledge about the working of the banking and financial system of the country.
UNIT I
Commercial banking - meaning. nature. types. systems and functions of commercial banks in India. balance sheet of a bank. portfolio management in banks. credit creation. new trends in commercial banking. merchant banking. social responsibility of commercial banks. risk management-risk perception . management & mitigation changing role of commercial banks as service providers. 12 hrs.
UNIT II
Central banking- Nature functions. credit control methods - RBI and its monetary policy - Role of RBI 12 hrs.
UNIT III
Financial markets - Money and capital markets - constituent5. - features - defects instruments - development banks, SBI. RRB. EXM bank. NAMBARD. organization. functions and performance: NBFI banking sector reforms, foreign banks, private banks.
12 hrs.
UN
IT IV
Ba
nker and Customer - Relationship- general and special paying banker. collecting banker. Ancillary services of a banker. E-banking. 12 hrs.
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To
tal 48 hrs.
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BOOKS FOR STUDY
1. Theory and practice of banking - SN Maheshwari and RR Paul
2. Banking law and practice - SN Maheshwari
3. Banking law and practice - PN Varshney
4. Banking theory and practice - Sundaram and Varshne
5. Banking Theory and practice - Reddy and Apannaiah
6. Banking theory and practice - Chabra TN
BOOKS FOR REFERENCE:
1. Banking law and Practice in India - Tannan
2. Changing Profile of Indian Banking - Sushil J Lalwani
3. Merchant Banking - Machiraju
4. Indian financial system - Khan and Jain
5. Money Banking and Foreign Trade - Mithani DM
6. Money Banking International Trade - Ne Thi Somashekar
and public finance
7. Principles of Banking - H.C. Agarwal

B.B.M Mangalore University- BUSINESS STATISTICS

IV - SEMESTER
BM-251: BUSINESS STATISTICS
Objective: .
To equip the students with the use of statistical tools and techniques to analyze business and rnanagerial data and facilitate managerial decision making
UNIT I
Introduction to Statistics - Definitions - function -, scope and limitations
Collection of data - Types of data - Primary and Secondary - methods of collection -questionnaire - rules for drafting.
Classification and Tabulation - blank tables - frequency tables - Construction and rules for construction
Diagrammatic and graphical representation - Bar Diagrams (Simple. multiple, compound & percentage bar diagrams) and Pie Diagrams. Histogram and Frequency Polygar.
12 hrs.
UNIT-II
Measures of Central Value - Mean. Median. Mod!: (Without grouping table method. Geometric mean and Harmonic mean. Combined A.M. (Definition. computation and relative merits and demerits).
Measures of Dispersion - Range. Mean deviation. Standard deviation. Coefficient of variation. Variance - Combined S.D. (Definition. computation and relative merits and demerits). 12 hrs.
UNIT III
Correlation analysis - Meaning and Types of correlation - Karl Pearson's Coet1icient (for paired data) and Rank correlation (with and without ties). Regression analysis - Meaning of regression - Linear regression equations Estimation using regression equations -Properties of regression co-efficients. 12 hrs.
UNIT IV
Time Series - Components of Time Series - Methods of calculation of trend moving averages and method of least square (Linear Trend) Merits and demerits of these methods.
12 hrs.
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Total 48 hrs.
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BOOKS FOR STUDY:
1. S.P.Gupta - Statistical Methods
2. Raj Mohan - Business Mathematics & Statistics
3. Bhat B.R.. Sri Venkataramana and K.S. Madhav Rao - Statistics for Beginers.
New Age Publication Pvt. Ltd.
BOOKS FOR REFERENCE:
1. D.C. Sancheti & V.K.Kapoor- Statistics
2. Elhance D.N. & Veena Elhance - Fundamentals of Statistics
3. Indra Gupta & S.C.Gupta - Business Statistics