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
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.
Unit II
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 of Decision.
Unit III
Organizing: Types of Organizations – Organization Structure – Span of Control and Committees – Departmentalization – Informal Organization.
Unit IV
Authority – Delegation – Decentralization – Difference between Authority and Power – Responsibility – Recruitment – Sources, Selection, Training – Direction – Nature and Purpose.
Unit V
Co-ordination – Need, Type and Techniques and Requisites for excellent Co-ordination – Controlling – Meaning and Importance – control Process.
REFERENCE BOOKS:
Meaning and Scope of Accounting, Basic Accounting Concepts and Conversions – Objectives of Accounting – Accounting Transactions – Double Entry Book keeping – Journal, Ledger, Preparation of Trial Balance – Preparation of Cash Book.
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 & Expenditure Account and Balance Sheet of Non Trading Organizations (Simple Problems).
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).
Single Entry – Meaning, Features, Defects, Differences between Single Entry and Double Entry System – Statement of Affairs Method – Conversion Method (Only simple problems).
Unit VI
Branch Accounts: Dependent branches – Stock and debtors system, - distinction between wholesale profit and retail profit – Independent branch (foreign branches excluded).
Unit VII
Department Accounts: Basis for allocation of expenses – Inter departmental transfer at cost or selling prices – Treatment of expenses which cannot be allocated.
Unit VIII
Hire purchase and installment = Default and repossession – Hire purchase trading account.
Unit IX
Admission of a partner – Retirement of a partner – Death of a partner.
Unit X
Dissolution of a partnership – Insolvency of a partner (Application of Indian partnership Act 1932) – Insolvency of all partners – Gradual realization of assets and piecemeal distribution.
1. R.L. Gupta & V.K. Gupta – Advanced Accounting, Sultan
Chand, New Delhi.
2. T.S. Reddy & Murthy – Financial Accounting, Margham
Publications, Chennai.
3. Shukla & Grewal – Advanced Accounting, S. Chand,
New Delhi.
4. Jain & Narang – Financial Accounting.
5. P.C. Tulsian – Financial Accounting.
6. S. Parthasarathy and – Financial Accounting
A.Jaffarulla, Kalyani Publishers
7.
Introduction – Classification and tabulatation statistical data – Diagrammatic and graphical representation of data.
Measures of Central tendency – Mean, Median and Mode – Dispersion, Rangbe, Quartile deviation , Mean Deviation, Standard Deviation – Measures of Skewness.
Correlation – karl Pearson’s Coefficient of Correlation – Spearman’s Rank Correlation – Regression Lines and Coefficients.
Time Series Analysis – Trend – Seasonal Variation.
Introduction to OR – Linear Programming – Graphical and Algebraic Solution (maximum and minimization).
Index Numbers – Aggregative and Relative Index – Chain and Fixed Index – Wholesale Index – Cost of Living Index.
Probability – Addition and Multiplication Theorem – Conditional Probability – Bayer’s Theorem (without proof) – Simple Problems.
Sampling Techniques – Types of Sample and Sampling Procedures – Tests of Significance – Normal, t,f, chi-square – Simple problems.
Assignment and Transportation Problems.
Network Analysis – PERT and CPM ( no crashing).
Years2
What is Business Communication? – Essential and Importance of Business Communication – Communication process – Communication Barriers.
Objective of Communication – Methods and forms of Communication – Oral and Written forms of Communication – Merits and Demerits of Oral and Written Communication – Channels of Communication.
Role of Technology in Communication – Various Communication Devices – Telephone – Cell Phones – Video Conferencing – intercom – Dictaphone – EPABX – Public Address System- Visual Aids – ETC – Cost effectiveness of various devices.
Internal and External Communications – Answering Telephone Calls – Enquiries – Preparation of Speeches.
Communication through Letters – Layout of a letter – Letter Formats – Application for appointment- Reference letters – Appointment letters – Orders – Enquiry letters – Offers and Quotations – Execution of orders – Cancellation of orders – Adjustment and Settlement of Accounts – Letter of Complaints – Collection letters.
Letter to the Agency – Status enquiry – Bank Correspondence – Letters related to export and import – correspondence with Government Department and Public bodies – Tenders – Insurance letters – Letters to the Editor.
Correspondence of company secretary with Shareholders and directors – Minutes of the meeting – Agenda – Annual Report.
Communication through reports – reports by individuals – report of committee – secretarial reports – reports of executive heads, officers of company – sales – production reports – press reports.
Internal Communication – memos – circulars – notices – job instruction – precise writing of letters and reports.
Modern Forms of Communication: Fax – E-mail – Video Conferencing – Internet – Websites and their use in Business.
REFERENCE BOOK:
1. Developing Communication Skills – Krishna Mohan & Meera Banerji.
2. Essentials of Business Communication – Rajendra Pal and JS Korlahalli.
3. Commercial Correspondence – Mazumdar
4. Business English and Correspondence – Agarwal AN.
5. Writers guide to style & usage MacMillan Ltd.
6. Effective Business English and Correspondence – Ramesh Ms & Patten Shetty CC.
7. Business Correspondence – Pillai and Bhagawathi
10. Essential of Business Communication – Guffey
11. Business Communication: A Framework for Success – O’Hair
12. Advanced Business Communication – Penrose
13. Effective Business Communication – Prentice Hall of India, Kaul.
Nature and scope of Cost Accounting. Cost analysis, Concepts and Classifications. Installation of costing systems, cost centers and profit centers.
Cost Sheets, tenders and quotations. Reconcillation of cost and financial accounts.
Material purchase control, level, aspects, need and essentials of material control.
Stores control – Stores Department, EOQ, Stores , records, ABC analysis , VED analysis.
Material costing – issue of materials – FIFO, LIFO, HIFO, SAM, WAM, Market price, Base stock method and Standard price method.
Labour cost – Computation and control. Time keeping, Methods of wage payment – Time rate and piece rate system. Payroll procedures. Idle time over time. Labour turnover.
Overheads – Classification, Allocation, Apportionment and Absorption.
Accounting and control of overheads – Manufacturing, Administration, Selling and Distribution. (Primary and Secondary Distribution). Machine Hour Rate.
Management Accounting – Meaning, Scope, Importance and Limitations – Management Accounting Vs. Cost Accounting. Management Accounting Vs. Financial Accounting.
Analysis and Interpretation of Financial Statement – Nature, Objectives, 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.
Aherjia G.K and Arora M.N.
Accounting
and Gary N. Sunderi Accounting
The concept of Business Environment – Nature and Significance – brief overview of political – Cultural – legal – economic and social environments and their impact on business and strategic decisions.
Political Environment – Government and Business relationship in India – Provisions of Indian Constitution operating to business.
Social Environment – Cultural Heritage – Social attitudes – Impact of foreign culture – castes and communities – joint family systems – linguistic and religious groups – Types of social organization – social responsibilities of business.
Economic Environment – Economic systems and their impact of business – Macro economic parameters like GDP – growth rate population – Urbanisation – Fiscal deficit – Plan investment – Per capita income and their impact on business decisions – Five year Planning.
Financial Environment – Financial System – Commercial banks – Financial Institutions – RBI Stock Exchange – IDBI – Non Banking Financial Companies NBFC’s.
Brief outline of Indian Contract Act – Special contracts Act – Sale of goods Act – Contract of Agency.
Brief outline of Indian Companies Act. 1956.
Brief outline of FEMA – Consumer Protection Act.
The laws of Trade marks – Copyright – Patents – Designs – Trade related Intellectual Property Rights. (TRIPS) RTP – IDRA – an overview.
Brief outline of Cyber Laws – WTO – Information Technology agreement ITA – General Agreement on Trade in services.
Saravanavel
Nature and scope of Managerial Economics – definition of Economics – Important concepts of economics – relationship between micro, macro and Managerial Economics – Nature and Scope – Objectives of the firm.
Demand analysis – Thoery of consumer behaviour – Marginal utility analysis – indifference curve analysis.
Meaning of demand – Law of demand – Types of demand – Determinants of demand – elasticity of demand – Demand forecasting.
Production and cost analysis – Production – Factors of Production – Production function – Concept – Law of variable proportion – law of return to scale and economics of scale – cost analysis – Different Cost Concepts – Cost output relationships – Short run and long run – Revenue curves of firms – Supply analysis.
Pricing methods and strategies – Objectives – Factors – General consideration of pricing – methods of pricing – Dual pricing – Price discrimination.
Full cost pricing – Target pricing – pricing of new products – pricing by manufacturer – pricing by retailer.
Market classification – Perfect competition – Monopoly – Monopolistic competition – Duopoly – Oligopoly.
Profit and profit management – Accounting profit and economic profit – Measurement – profit planning and forecasting.
Capital Budgeting – Cost of capital – Capital management and Financial policy.
Project profitability – methods of appraising profitability.
1. Joel Dean – Managerial Economics.
2. Gupta G.S. – Managerial Economics.
3. Peterson – Managerial Economics.
4. Davies & Hughes – Managerial Economics.
5. Hague. D.C. – Managerial Economics.
6. Mote, Paul and Gupta – Managerial Economics.
7. Savage and Small – Introduction to Managerial Economics
8. Spencer, M.H. – Managerial Economics – Text, problems,
Short cases.
9. Stokes, C.J. – Economics for Managers.
10. Varshney and – Managerial Economics
Maheswari
11. Boumal William. J. – Economic Theory and Operation Analysis.
Years3
Meaning, Objective and scope – Relationship between Management Accounting , Cost Accounting and Financial Accounting – Financial Statements – Tools for Analysis and Interpretation.
Financial planning and control – Break-Event Analysis – Operating leverage – Cost – Volume – Profit analysis.
Cost of Capital – Basic concepts, rational assumptions – Cost of Equity Capital – Cost of debt – Cost of preference capital – Cost of retained earnings.
Capital structure decision of the firm – Composition and sources of long-term funds – Financial leverage – Factors determining funds requirements.
Financial Information Systems.
Management
Fundamentals of Marketing – Role of Marketing – Relationship of Marketing with other Functional Areas – Concept of Marketing mix – Marketing approaches – Various Environmental factors affecting the marketing functions.
Buyer Behaviour – Consumer goods and Industrial goods – Buying motives – Factors influencing buyer Behaviour.
Market segmentation – Need and basis of Segmentation – Targeting – Positioning.
Sales Forecasting – Various methods of Sales Forecasting.
The product – Characteristics – Benefits – Classifications – Consumer Goods – Industrial goods – New Product Development process – Product Life Cycle – Branding – Packaging.
Pricing – Factors influencing pricing decisions – Pricing Objectives – Pricing Policies and Procedures.
Physical Distribution: Importance – Various kinds of marketing channels – distribution problems.
Sales Management: Motivation, Compensation and Control of Salesmen.
A brief overview of: Advertising – Publicity – Public Relations – Personal Selling – Direct selling and sales promotion.
REFERNCE BOOKS:
10. Albert New Guard – The Filed Sales Manager – Taraporewala
11. Bestrand Canfield & Englan Cliff, Sales Administration, Prentice-Hall
12. Richard R. Still and Edward W. Cundiff, Sales Management, Prentice-Hall
13. V.S. Ramasamy, Marketing Management, MacMillan.
Production system – Introduction – production – Productivity – Production management – Objectives – Functions – Scope – Relationship with other functional areas.
Production planning and control – Routing and Scheduling – Dispatching – Maintenance management – Types of Maintenance – Breakdown – Preventive – Routine – Maintenance scheduling.
Plant location – Introduction need for selecting a suitable location – Plant location problems – Advantages of urban, semi-urban and rural locations – Systems view of locations – Factors influencing plant location.
Plant layout – Plant layout problems – Objectives – Principles of plant layout – Factors influencing layout – Types of layout.
Work and Method study – importance of work study – Work study procedures – Time Study – Human considerations in work study – Introduction to method study – Objectives of method study – Steps involved in method study.
Work Measurement – Objectives of work measurement – Techniques of work measurement – Computation of standard time – Allowance – Comparison of various techniques.
Quality control – Types of inspection – Centralized and decentralized – P-Chart – X-Chart – Construction – Control – TQM.
Materials management – Definition and Function – Importance of materials management.
Integrated materials management – The concept – Service function advantages – Inventory control – Function of inventory – Importance – Replenishment stock – Material demand forecasting – MRP – Basic tools – Inventory Control – ABC – VED – FSN analysis – Inventory control of spares and slow moving items – EOQ – EBQ – Stores planning.
Purchases management – Purchasing – Procedure – Dynamic purchasing – Principles – Import substitution – International purchase – Import substitution – International purchase – Import purchase procedure.
Store keeping and materials handling – Objectives – Function – Store keeping – Stores responsibilities – Location of store house – Centralized store room – Equipment – Security measures – Protection and prevention of stores.
Vendor rating – Vendor management – Purchase department – Responsibility – Buyer – Seller relationship – Value analysis – ISO – Types.
& Leanders
Nature and Scope of Human Resource Management – Differences between personnel management and HRM – Environmental of HRM – Human Resource planning – Recruitment – Selection – Methods of Selection – Uses of Various tests – Interview techniques in selection and 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 Relation – Functions of Trade Unions – Forms of Collective bargaining – Worker’s participation in management – Types and Effectiveness – Industrial Dispute and Settlement (laws excluded).
Human Resource Audit – Nature – Benefits – Scope – Approaches.
Concept of Entrepreneurship
Entrepreneurship – Meaning – Types – Qualities of an Entrepreneur – Classification of Entrepreneurs – Factors influencing Entrepreneurship – Functions of Entrepreneur.
Entrepreneurial Development – Agencies
Commercial Banks – District Industries Centre – National Small Industries Corporation – Small Industries Development Organization – Small Industries Service Institute. All India Financial Institutions – IDBI – FCI – ICICI – IRDBI.
Unit III: Project Management
Business idea generation techniques – Identification of Business opportunities – Feasibility study – Marketing, Finance, Technology & Legal Formalities – Preparation of Project Report – Tools of Appraisal.
Entrepreneurial Development Programmes (EDP) – Role, relevance and achievements – Role of Government in organizing EDPs – Critical evaluation.
Unit V: Economic Development and Entrepreneurial growth
Role of Entrepreneur in economic growth – strategic approaches in the changing Economic scenario for small scale Entrepreneurs – Networking, Niche play, Geographic concentration, Franchising / Dealership – Development of Women Entrepreneurship.
Importance of small scale industries – Definition – Contribution to national economy – Classification of small scale units – Cottage, tiny, village, ancillary, KVI Cent.
Industrial Estates – Concept, Infrastructure for small business units.
Procedures in setting of small scale units – Licensing – Registration – Financing – Working capital – Financing institutions.
Institution for the development of small scale industries – NSIC, SIDCO, SIDO, SISI , Development Commissioner – TANSI, SIDCO, DIC, Directorate of Industries and Commerce.
Concessions , rebates, incentives and subsides to small scale units – Prime Minister’s Rojkar Yojna (PMPY) EPZ and 100% EQUs, Sickness of small scale units and revival.
1. Srinivasan N.P. – Entrepreneurial Development
2. Saravanavel – Entrepreneurial Development
3. Vasant Desai – Project Management
4. Jayashree Suresh – Entrepreneurial Development
5. Holt – Entrepreneurship – New Venture Creation
6. J.S. Saini & S.K. Dhameja – Entrepreneurship and Small
Business
7. P.C. Jain – Handbook for New Entrepreneurs
8. Dr. C.B. Gupta & – Entrepreneurship and Small
Dr. S.S.Khanka Business
9. Vasanth Desai, – Management of Small Business
Himalaya Publishers
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