St. Peters University
The Distance Education programmes are offered from the academic year 2009-2010. The system of Distance Education includes openness and flexibility to a greater extent. It is open to all adults in india.
Years1
Unit-I:
Meaning and scope of Accounting, Basic Accounting concepts and Conventions – Objectives of Accounting – Accounting Transactions – Double Entry Book Keeping – Journal, ledger, Preparation of Trial Balance – Preparation of Cash Book
Unit-II:
Preparation of Final Accounts of a Sole Trading Concern – Adjustments – Closing Stock, Outstanding and Prepaid items, Depreciation, Provision for Bad Debts, Provision for Discount on Debtors, Interest on Capital and Drawings – Preparation of Receipts and Payments Account, Income and Expenditure Account and Balance Sheet of Non Trading Organizations (simple problems)
Unit-III:
Classification of errors – Rectification of errors – Preparation of Suspense Account.
Bank Reconciliation Statement (Only simple problems)
Depreciation – Meaning, Causes, Types – Straight line Method – Written down Value Method (Change in Method excluded) – Insurance claims – Average Clause (Loss of stock only)
Unit-IV:
Single Entry – Meaning, Features, Defects, Differences between single Entry and Double Entry system – Statement of affairs Method – Conversion Method (Only Simple Problems)
Unit-V:
Branch Accounts – Dependent Branches – Stock and debtors system – Distinction between wholesale profit and retail profit – Independent branch (foreign branches excluded)
Unit-VI:
Departmental Accounts – Basis for allocation of expenses – Inter departmental transfer at cost of selling price – Treatment of expenses which cannot be allocated
Unit-VII:
Hire purchase and Instalment Systems – Default and repossession – Hire Purchase Trading Account – Instalment Purchase System.
Unit-VIII:
Partnership Accounts – Admission of a partner – Retirement of a partner – Death of a partner
Unit-IX:
Dissolution of partnership – Insolvency of a partner (Application of Indian Partnership Act, 1932) – Insolvency of all partners – Gradual realization of assets and piecemeal distribution
Reference Books:
1. R.L. Gupta & V.K. Gupta : Advanced Accounting
2. T.S. Reddy & A. Murthy : Financial Accounting
3. Shukla & Grewal : Advanced Accounting
4. Jain & Narang : Financial Accounting
5. P.C. Tulsian : Financial Accounting
6. S. Parthasarathy & A. Jaffarula : Financial Accounting
7. R.L. Gupta & Radhaswamy Vol –I: Advanced Accounting
Management: Importance – Definition – Nature and Scope of Management process – Role and Functions of a Manager – Levels of Management – Development of Scientific Management and other Schools of thought and approaches
Planning – Nature – Importance – Forms – Types – Steps in Planning – Objectives – Policies – Procedures and Methods – Nature and Types of Policies – Decision – Making – Process of Decision – making – Types
Organizing: Types of Organizations – Organization Structure – Span of Control and Committees – Departmentalization – Informal Organization
Authority – Delegation – Decentralization – Difference between Authority and Power – Responsibility – Recruitment – Sources, Selection, Training – Direction – Nature and Purpose
Co-ordination – Need, Type and Techniques and Requisities for excellent Co-ordination – Controlling – Meaning and Importance – Control Process
Nature and scope of HRM Differences between personnel management and HRM – Environment of HRM – Human resource planning – Recruitment – Selection – Methods of Selection – Use of Various tests – Interview techniques in selection – Placement
Induction – Training – Methods – Techniques – Identification of the Training needs – Training and Development – Performance appraisal Transfer – Promotion and Termination of services – Career Development
Remuneration – Components of remuneration – Incentives – Benefits – Motivation – Welfare and social security measures
Labour relating functions of Trade Unions – Forms of Collective Bargaining – workers participation in management – Types and effectiveness – Industrial Disputes and settlement (Laws excluded)
Unit-X:
Human Resource Audit – Nature – Benefits – Scope – Approaches
1. P.C. Tripathi & P.N. Reddy : Principles of Management
2. Weihrich and Koontz : Essentials of Management
3. L.M. Prasad : Principles of Management
4. Dinkar Pagore : Principles of Management
5. C.B. Gupta : Business Management
6. N. Premavathy : Business Management
7. J. Jayasakar : Principles of Management
8. V.S.P. Rao : Human Resource Management
9. Ashwathappa : Human Resource Management
10. Garry Deseler : Human Resource Management
11. L.M. Prasad : Human Resource Management
12. Tripathi : Human Resource Management
Unit I
Meaning of Office Activities – Office Functions – The Office Manager & his Job – Office Organization – Its significance – Elements of Management – Qualities of Office Manager – Importance of Office Management.
Unit II
Office Accommodation – Principles – Location of Office – Office Layout – Open and Private Offices – Office Environment, Office Lightening, Ventilation, Interior Decoration – Furniture – Noise & Dust – Physical Hazards – Sanitary Requirements – Cleanliness.
Unit III
Office Systems and Procedures – Definitions – Characteristics of Systems – Functions and Responsibilities of Systems and Procedures Office security – Office Manual – Office Services – Work Simplification ( O & M) Work Measurement and Control – Motion Study Theory – Time Study – Advantages and disadvantages of these studies.
Unit IV
Office Committee – Office Forms – Design Management and Control – Office Stationary – Need to control – Office Stationary and Supplies – Purchasing and Managing of Office Supplies – Continues Stationery.
Unit V
Office Mail Service – Handling Inwards and Outwards Mail – Office Appliances and Equipments used in a Modern Office including Franking Machine, Xeroxing Machine, Fax, Pager, Cellular Phones, Records Management – Filing – Different Methods of Filing – Essential features of good filing system – Their advantages and disadvantages – Indexing – Different Methods of Indexing – their Advantages and disadvantages.
Unit VI
Analysis of business letter – Basic Principles in drafting – Appearance and layout – Letter Style.
Unit VII
Various types of business letters – Letter of enquiry – Quotations – Offers – Orders – Cancellation – Companies and Settlement.
Unit VIII
Circular – Status enquiries – Collection Letters – Application for a situation – Letter of recommendation – Reference Letters.
Unit IX
Company Correspondence – Correspondence with shareholders – Debenture holders / F.D. Holders, Government Departments, Statutory Bodies – Office Staff, Customers and Public and Directors.
Unit X
Report writing – Format – Report style and language – Report by individuals and committees – Report on meeting – Speeches writing – Role of computers in Business Correspondence.
REFERENCE BOOKS:
1. P.K. Gosh - Office Management
2. J.C. Denyer - Office Management
3. Chopra P.K. - Office Management
4. S.P. Arora - Office Management
5. Little Field CL and
Peterson RL - Modern Office Management
6. Littleingnell - Office Management
7. L. Gartside - Modern Business Correspondence
8. Ramesh and Pattnesh - Effective Business English and
Correspondence
9. Bhan and Nagamiah - Modern Business Correspondence
10.Koralahalli - Modern Correspondence
Years2
Introduction – Definition of Company – Characteristics – Advantages – Lifting of the corporate veil – kinds of Company – The Company’s Act, 1956 (overview) – The Company Secretaries Act, 1980 (overview).
Secretary – Definition – Types of Secretaries – Company Secretary – Legal position – Qualifications – Appointment – Rights, duties and liabilities – Dismissal of Company Secretary.
Formation of Company – Incorporation – documents to be filed with Registrar – Certificate of Incorporation – Effects of Registration – Promoter – Preliminary contracts – Duties of Secretary at the Promotion stage – memorandum of Association – Articles of Association – Contents – Alteration – Secretary’s Duties.
Prospectus – Contents – Mist – Statement in Prospectus and their consequences – Statement in lieu of Prospectus – Commencement of business – Duties of secretarial at commencement stage.
Share capital – Meaning – Kinds – Alteration of capital – Reduction of capital – Secretarial procedure for reduction of capital – Rights shares – Guidelines for the issue of fresh capital – Secretary’s duties in connection with issue of shares – Bonus shares – guidelines – Secretarial duties.
Membership in company – Member and shareholders – Who can become a member? – Cessation of membership – Rights and liabilities of members – Register and index of members.
Borrowing Powers: Meaning – Ultra Virus Borrowing – Mortgages and Charges – Fixed and Floating Charges – Registration of Charges – legal Provisions – Effects and Consequences of Non Registration of Charge.
Debentures – Definition – Kinds – Guidelines for the issue of Debentures – Duties of Secretary – Comparison between a Shareholder and a Debenture holder.
Company Management: Introduction – Directors – Qualification – Disqualification – Appointment – Vacation – Removal – Specific Powers of Directors – Duties of Director – Liabilities of Directors.
Managing Director – Appointment – Disqualification – Managers – Comparison between a Managing Director and a Manager.
Meetings and Procedures: Introduction – kinds of Meetings – Meetings of Share Holders – Statutory Meeting – Annual General Meeting – Extra-ordinary General Meeting – Class Meetings – Board Meetings – Secretarial Work relating to meetings.
Dividends, Accounts and Audit: Dividend – Definition – Rules regarding Dividends – Secretarial procedure regarding payment of Dividends.
Accounts – Statutory Books – Books of Accounts – Annual Accounts and Balance Sheet – Secretarial Duties.
Auditor – Qualifications – Appointment – Rights, Duties and Powers.
Winding up – Meaning – Modes of winding up – Compulsory winding up – Voluntary winding up – Winding up subject to Supervision of count – Duties of Secretary in respect of winding up – Liquidators – Duties and Powers of Liquidator.
Dr. V. Balachandran
Issue of shares and debentures – Various kinds – Forfeiture – Re-issue – Underwriting of shares and debentures.
Redemption of preference shares and debentures – Purchase of business – Profits prior to incorporation.
Preparation of company final accounts – Company balance sheet preparation – Computation of managerial remuneration.
Valuation of Goodwill and Shares
Alteration of share capital – Internal reconstruction and reduction of capital.
Human Resource Accounting – Accounting standards – Financial Reporting practices – Accounting for price level changes .
Final Accounts of Insurance Companies including balance sheet.
Final Accounts of Banking Companies including Balance Sheet.
Amalgamation – Absorption and external reconstruction of a company –
(Inter Company investments excluded)
Liquidation – Statement of affairs and deficiency accounts – Liquidators’s final statement of receipts and payments.
Shukla and Grewal – Advanced Accounts
T.S. Reddy and A. Murthy – Corporate Accounting
Jain and Narang – Company Accounts
R.L. Gupta – Corporate Accounting
Chakroborthi - Advanced Accountancy
Mukherji and Hanif – Modern Accounts, Vol I and Vol II, Tata McGraw Hill.
Origin, Meaning, definition and characteristics of statistics – uses and limitation.
Sources of statistical data – Primary and Secondary data – Collection of primary data – Direct personal, indirect, oral, mailed questionnaire and schedule – Collection of secondary data.
Classification and Tabulation of Data – Types and Importance
Presentation of data including Diagrammatic and Graphical Methods – bar Diagram, Pie Diagram, Histogram and Ogive. Frequency distribution – Frequency Table – Structure and Formation – Discrete and Continuous Series.
Measures of Central Tendency / Averages – Arithmetic Mean, Median, Quartiles, Mode, Geometric, Harmonic mean, Combined Mean and Weighted Mean.
Measures of Dispersion – Range, Quartile Deviation, mean Deviation and Standard Deviation.
Measures of Skewness – Meaning, Definition and Types – Karl Pearson’s Coefficient of Skewness and Bowley’s Coefficient of Skewness.
Correlation and Regression Analysis – Meaning, Definition, Significance and Types of Correlation, Scatter Diagram, Karl Pearson’s Coefficient of Correlation – Spearman’s Rank Correlation.
Regression Analysis – Meaning and Importance Regression Equations.
Time Series Analysis – meaning, Need and Components of Time Series – Different Methods – Simple Average Method – Free hand, Semi Average, Moving Average and Least Square Method – Seasonal Indices.
Indec Numbers – Definition, Usage, Methods of construction of Index Numbers – Types – Unweighted and Weighted Index Numbers. Simple, Aggregate, Price Relatives Methods – laspeyres, Paasche’s, Bowley’s and Fisher’s Index Numbers – Time and Factor Reversal Tests – Cost of Living Index.
Interpolation and Extrapolation – Definition and uses – newtons, Lagrange and Binomial expression methods.
Statistical Quality Control and Quality Control Charts.
Years3
Cost Accounting: Definition, Meaning and Objectives – Advantages and Importance – Distinciton between Cost and Financial Accounting – Elements of Cost and Preparation of Cost Sheets and Tenders.
Materials: Stores Records – Purchase Order – Goods Received Note – Bin Card – Stores Ledger – Inventory control – ABC analysis – Economic Ordering Quality – maximum, minimum and Recording levels – Methods of Pricing Issues – Perpectual Inventory System.
Labour: Importance of Labour Cost Control – Various methods of Wage Payments – Calculation of Wages – Methods of Incentive (Bonus) Schemes – Recording Labour Time – Treatment of “Over Time” and “Idle Time” – Labour Turn Over(L.T.O).
Overheads: (Factory Administration, Selling and Distribution) – Definition and Meeting of Overheads – Classification – Appointment of Overheads – Redistribution (Secondary Distribution) – Absorption of Overheads including “Machine Hour Rate”.
Methods of Cost Accounting: Unit Costing – Job Costing - Process Costing Verification Inter Process Profit – Operation and Operating Costing.
Management Accounting – Meaning, Scope, Importance and Limitations – Management Accounting vs. Cost Accounting – Management Accounting vs. Financial Accounting.
Analysis and Interpretations of Financial Statements – Nature, Objectives and tools – Methods – Comparative Statements, Common Size Statement and Trend Analysis.
Ratio Analysis – Interpretation, benefits and limitations, Classification of ratios – liquidity, profitability, turnover, capital structure and leverage.
Funds Flow and Cash Flow Statements.
Budgets and budgetary control – Meaning, Objectives, merits and demerits – Types of Budgets – Production , Cash and Flexible Budgets.
Marginal costing (excluding decision making) – Absorption costing and Marginal Costing – CVP analysis – Break Event Analysis – Break Event Chart.
1. B.K. Bhar – Cost Accounts
2. Jain and Narang – Cost and Management Accounts
3. Dr. S.N. Maheswari – Cost and Management Accounts
4. S.P. Iyenger – Cost and Management Accounts
5. Murthy and Reddy – Cost Accounting
6. Dr. Maheswari S.N. – Management Accounting
7. Chadwick – The Essence of Management Accounting
8. Charles T. Horngren and – Introduction to Management Accounting
Gray N. Sundem
9.
Meaning of Law – Source of Law – Classification of Contract – Express and Implied – Valid, Void and Voidable contracts – Executed and Executory contracts – Unilateral and Bilateral contracts.
Structure and Formation of Contract – Essential Elements of Contract – Consensus – ad – idem – Offer and Acceptance – Lawful Consideration – Capacity of Parties – Free Consent – Mistake – Misrepresentation, Fraud, Coercion and Undue Influence – Lawful Object – Discharge of Contracts – Remedies for Breach of Contracts.
Contract of Indemnity and Guarantee – Essentials – Difference between Contract of Indemnity and Contract of Guarantee – Revocation of continuing Guarantee – Survey’s liability – Rights of Surety – Discharge of surety from liability Bailment – Pledge.
Contract of Agency, Essentials – Creation of Agency – Kinds of Agents – Agents authority – Duties and Rights of Principal – Agent when Personally Liable – Delegation of Authority – Sub Agent – Submitted Agent – Termination of Agency – Irrevocable Agency.
Law of Sale of goods – Definition – Sale and agreement to sell – Sale and Hire Purchase – Conditions and Warranties – Duties and Rights of Buyer and Seller – Right of Unpaid Seller – Auction Sale.
Factories Act, 1948: Definitions – healthy – safety – Welfare – Working – Working Hours of Adults. Employment of Women – Employment of young persons – leave with wages.
The Payment of Wages Act, 1936: Definitions – Responsibilities for payment – Wage periods – Time of Payment – Deductions – Claims for wrongful deductions.
Minimum Wages Act, 1948: Interpretation – Fixing Minimum Rates of Wages – Minimum Wages Act – Procedures for fixing – Committee and Advisory boards – Payment of minimum wages – Register and Records – Inspectors – Claims – Penalties and Procedures – The Schedule.
The Industrial Disputes Act, 1947: Definitions – Authorities under the Act – References of disputes – Procedures and Powers of authorities – Strikes and Lockouts – Layoff and Retrenchment – Special provision relating to Lay-off – Retrenchment and Closure.
Special Provision as to restarting of undertaking – penalties – Miscellaneous
- Repeal of the Act (1950).
Public Relations: Public relations – Concept – Definition – Scope – Elements – Objectives – Cultural concept as an adjunct to public relations.
Public relations for education and training – VIP’s public relation officers.
Media – Public relations and the press – Radio – Audio Visual Media – News and features – Press in India.
Public relations in Indian Economic Development – Management – functions – Professionalism in Public relations – Functions of public relations department – Budgeting for public relations – Measurability in Public relations evaluations.
Income Tax Act, 1961 – Current Finance Act – Agricultural Income Residential Status and Incidence of Tax – Exempted Incomes – Income Tax Authorities and their Powers.
Income under the head Salaries – Allowances – Perquisites – provident Funds – deductions – Tax Rebate – Computation of Salary Income (simple problems).
Income from House Property – Annual Value – Deductions – Computation – let out Houses and self Occupies Houses (simple problems).
Profits and Gains of Business or Profession – Chargeability – Admissible deductions – Inadmissible expenses – Computation of Business Income (Excluding Firms and Companies) – Computation of Professional Income.
Capital gains – Definition of Capital Assets – Kinds – Exempted Capital Gains – Computation of Income from other Sources (simple problems).
REFERENCE BOOKS :
Origin of Banks – Banking Regulation Act, 1949 (Definition of Banking, Licensing, Opening of Branches, Functions of Banks, Inspection) – Role of Banks and Economic Development – Central Banking and Role of RBI and their functions.
Commercial Banks – Functions – Accepting Deposits – Lending of Funds, E- Banking - ATM Cards, Debit Cards, Personal Identification Number – Online enquiry and update facility – electronic Fund Transfer – Electronic Clearing System.
Opening of an Account – Types of Deposit Account – types of Customers (Individuals, Firms, Trusts and Companies) – Importance of customer relations – Customer Grievances and rederessal – Ombudsman.
Principles of lending – Types of Borrowings – Precautions to be taken by a banker.
Negotiable Instrument – Promissory Note – Bills of Exchange, Cheque, Draft-Definitions, Features – Crossing – Endorsement – Material Alteration – Paying Banker - Rights and Duties – Statutory Protection – Dishonour of Cheques
- Role of Collection Banker.
Research and Meaning and Scope of Social Research – Induction and Deduction reasoning – Cause – Effect relationship – Research material and Equipments – Qualities of Good Research Work.
Research Problem – Hypothesis – Variable – kinds of Variables – Different Types of Research.
Methods of Data Collection – Observation techniques – Interview and Interview Schedules – Construction of Questionnaire and Survey method.
Sampling Techniques – Random Sampling – Stratified and Purposive sampling – Cluster and Multistage Sampling scaling distance scaling – Son’s Metric Measurements Rating scales – Ranking Scales – Interval consistency scales – Scalographic Scales.
Interpretation – Measuring, Importance – Techniques of Interpretation – Report writing – Steps-in writing Report – Characteristics of Report – types of report – Contents of Report – layout – Precaution for writing Research reports.
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