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.
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Total 60 hrs.
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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.
Showing posts with label Semester-V. Show all posts
Showing posts with label Semester-V. Show all posts
Saturday, October 13, 2012
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.
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Total 60 hrs.
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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.
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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.
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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.
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Total 60 hrs.
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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.
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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.
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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.
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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.
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Total 60 hrs.
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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.
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Total 60 hrs.
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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
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