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

Saturday, October 13, 2012

B.B.M Mangalore University-Human Resource Management-Elective

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.
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Total 60 hrs.
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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

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