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:

 

1. Principles of Management          – P.C. Tripathi & P.N. Reddy

 

2. Essentials of Management         – Weihrich and Koontz

 

3. Principles of Management          – L.M. Prasad

 

4. Principles of Management          – Dinkar Pagare

 

5. Business  Management              – C.B. Gupta

 

6. Business  Management              – N. Premavathy

 

7. Principles of Management          – J. Jayasankar.

 

Unit I

          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.

 

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 & 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).

 

Unit IV

          Depreciation – Meaning, Causes, Types – Straight Line Method – Written down Value method (Change in Method excluded). Insurance claims – Average Clause (Loss of Stock only).

 

Unit V

          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.

 

 

REFERENCE BOOKS:

 

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.

Unit I

          Introduction – Classification and tabulatation  statistical data – Diagrammatic and graphical representation of data.

 

Unit II

          Measures of Central tendency – Mean, Median and Mode – Dispersion, Rangbe, Quartile deviation , Mean Deviation, Standard Deviation – Measures of Skewness.

 

Unit III

          Correlation – karl Pearson’s Coefficient of Correlation – Spearman’s Rank Correlation – Regression Lines and Coefficients.

 

Unit IV

          Time Series Analysis – Trend – Seasonal Variation.

 

Unit V

          Introduction to OR – Linear Programming – Graphical and Algebraic Solution (maximum and minimization).

 

Unit VI

          Index Numbers – Aggregative and Relative Index – Chain and Fixed Index – Wholesale Index – Cost of Living Index.

 

Unit VII

          Probability – Addition and Multiplication Theorem – Conditional Probability – Bayer’s Theorem (without proof) – Simple Problems.

 

Unit VIII

          Sampling Techniques – Types of Sample and Sampling Procedures – Tests of Significance – Normal, t,f, chi-square – Simple problems.

 

Unit IX

          Assignment and Transportation Problems.

 

Unit X

          Network Analysis – PERT and CPM ( no crashing).

 

 

REFERENCE BOOKS:

 

1. Statistical Methods                                       – S.P. Gupta
2. Introduction to Operations Research              – Dr. P.R. Vittal
3. Statistics                                                      – Elhance
4. Operations Research                                    – Hira and Gupta , S. Chand
5. Operations Research                                    – Handy and A. Taha

Unit I

          What is Business Communication? – Essential and Importance of Business Communication – Communication process – Communication Barriers.

 

Unit II

          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.

 

Unit III

          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.

 

Unit IV

          Internal and External Communications – Answering Telephone Calls – Enquiries – Preparation of Speeches.

 

Unit V

          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.

 

Unit VI

          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.

 

Unit VII

          Correspondence of company secretary with Shareholders and directors – Minutes of the meeting – Agenda – Annual Report.

 

Unit VIII

          Communication through reports – reports by individuals – report of committee – secretarial reports – reports of executive heads, officers of company – sales – production reports – press reports.

 

Unit IX

          Internal Communication – memos – circulars – notices – job instruction – precise writing of letters and reports.

 

Unit X

          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.

 

Unit I

          Nature and scope of Cost Accounting. Cost analysis, Concepts and Classifications. Installation of costing systems, cost centers and profit centers.

 

Unit II

          Cost Sheets, tenders and quotations. Reconcillation of cost and financial accounts.

 

Unit III

          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.

 

Unit IV

          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.

 

Unit V

          Overheads – Classification, Allocation, Apportionment and Absorption.

          Accounting and control of overheads – Manufacturing, Administration, Selling and Distribution. (Primary and Secondary Distribution). Machine Hour Rate.

 

Unit VI

          Management Accounting – Meaning, Scope, Importance and Limitations – Management Accounting Vs. Cost Accounting. Management Accounting Vs. Financial Accounting.

 

Unit VII

          Analysis and Interpretation of Financial Statement – Nature, Objectives, tools – Methods – Comparative Statements, Common Size Statement and Trend analysis.

 

Unit VIII

          Ratio Analysis – Interpretation, benefits and limitations. Classification of ratios – Liquidity, profitability, turnover, capital structure and leverage.

 

 

 

 

 

 

 

 

Unit IX

          Funds flow and Cash flow statements.

         

          Budgets and budgetary control – Meaning, Objectives merits and demerits – Types of Budgets – production, cash and flexible budgets.

 

Unit X

          Marginal costing (excluding decision making) Absorption Costing and Marginal Costing – CVP analysis – Break Event Analysis – Break Event Chart.

 

REFERENCE BOOKS:

 

1. Jain S.P., and Narang K.L.          – Cost Accounting.
2. Khanna B.S., Pandey I.M            – Practical Costing.

     Aherjia G.K and Arora M.N.

3. Reddy and Murthy                     – Cost Accounting
4. N.K. Prasad and V.K. Prasad      – Cost Accounting
5. Dr. S.N. Maheswari                    – Management Accounting
6. Chadwick                                  – The Essence of Management

      Accounting

7. Charles T. Horngren                  – Information to Management

     and Gary N. Sunderi                     Accounting

 

8. Reddy and Murthy                     – Management Accounting

Unit I

          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.

 

Unit II

          Political Environment – Government and Business relationship in India – Provisions of Indian Constitution operating to business.

 

Unit III

          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.

 

Unit IV     

          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.

 

Unit V

          Financial Environment – Financial System – Commercial banks – Financial Institutions – RBI Stock Exchange – IDBI – Non Banking Financial Companies NBFC’s.

 

REFERENCE BOOKS:

 

1. Sankaran. S                              – Business Environment
2. Francis Cherunilam          – Business Environment
3. Aswathappa                              – Business Environment
4. Dasgupta & Sengupta      – Government and Business in India.
5. Srinivasan K.                   – Productivity and Social Environment.

 

 

Unit I

          Brief outline of Indian Contract Act – Special contracts Act – Sale of goods Act – Contract of Agency.

 

Unit II

          Brief outline of Indian Companies Act. 1956.

 

Unit III

          Brief outline of FEMA – Consumer Protection Act.

 

Unit IV

          The laws of Trade marks – Copyright – Patents – Designs – Trade related Intellectual Property Rights. (TRIPS) RTP – IDRA – an overview.

 

Unit V

          Brief outline of Cyber Laws – WTO – Information Technology agreement ITA – General Agreement on Trade in services.

 

 

REFERENCE BOOKS:

 

1. Business Laws                                              – N.D. Kapoor

 

2. Economic & Other legislations                        – N.D.Kapoor

 

3. Cyber laws for every Netizen in India             – Na. Vijayashankar

 

4. Legal Systems in Business                            – Sumathi&

           Saravanavel

 

 

Unit I

          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.

 

Unit II

          Demand analysis – Thoery of consumer behaviour – Marginal utility analysis – indifference curve analysis.

 

Unit III

          Meaning of demand – Law of demand – Types of demand – Determinants of demand – elasticity of demand – Demand forecasting.

 

Unit IV

          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.

 

Unit V

          Pricing methods and strategies – Objectives – Factors – General consideration of pricing – methods of pricing – Dual pricing – Price discrimination.

 

Unit VI

          Full cost pricing – Target pricing – pricing of new products – pricing by manufacturer – pricing by retailer.

 

Unit VII

          Market classification – Perfect competition – Monopoly – Monopolistic competition – Duopoly – Oligopoly.

 

Unit VIII

          Profit and profit management – Accounting profit and economic profit – Measurement – profit planning and forecasting.

 

 

 

 

 

 

 

Unit IX

          Capital Budgeting – Cost of capital – Capital management  and Financial policy.

 

Unit X

          Project profitability – methods of appraising profitability.

 

REFERENCE BOOKS:

 

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.

 

 

Unit I

          Meaning, Objective and scope – Relationship between Management Accounting , Cost Accounting and Financial Accounting – Financial Statements – Tools for Analysis and Interpretation.

 

Unit II

          Financial planning and control – Break-Event Analysis – Operating leverage – Cost – Volume – Profit analysis.

 

Unit III

          Cost of Capital – Basic concepts, rational assumptions – Cost of Equity Capital – Cost of debt – Cost of preference capital – Cost of retained earnings.

 

Unit IV

          Capital structure decision of the firm – Composition and sources of long-term funds – Financial leverage – Factors determining funds requirements.

 

Unit V

          Financial Information Systems.

 

REFERENCE BOOKS:

 

1. Financial Management      –        Prasanna Chandra

 

2. Khan and Jain                  –        Financial Management

 

3. Pandey I.M.                     –        Financial Management

 

4. Vanhome                        –        Fundamentals of Financial

   Management

 

 

Unit I

          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.

 

Unit II

          Buyer Behaviour – Consumer goods and Industrial goods – Buying motives – Factors influencing buyer Behaviour.

 

          Market segmentation – Need and basis of Segmentation – Targeting – Positioning.

 

Unit III

          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.

 

Unit IV

          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.

 

Unit V

          A brief overview of: Advertising – Publicity – Public Relations – Personal Selling – Direct selling and sales promotion.

 

 

REFERNCE BOOKS:

 

1.   Marketing Management by Rajan Saxena
2.   Marketing by William J Stanton
3.   Principles of Marketing by Philip Kotler
4.   Marketing Management by Still and Cundiff
5.   Marketing Management by Dr. K. Nirmala Prasad and Sherlaker.
6.   Marketing by J.C. Gandhi
7.   Principles of Marketing by Ramasamy Namakumari
8.   Marketing J. Jayasankar
9.   Marketing Management by Dr. C.B. Gupta and Dr. N. Rajan Nair.

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.

Unit I

          Production system – Introduction – production – Productivity – Production management – Objectives – Functions – Scope – Relationship with other functional areas.

 

Unit II

          Production planning and control – Routing and Scheduling – Dispatching – Maintenance management – Types of Maintenance – Breakdown – Preventive – Routine – Maintenance scheduling.

 

Unit III

          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.

 

Unit IV

          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.

 

Unit V

          Quality control – Types of inspection – Centralized and decentralized – P-Chart – X-Chart – Construction – Control – TQM.

 

Unit VI

          Materials management – Definition and Function – Importance of materials management.

 

Unit VII

          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.

 

Unit VIII

          Purchases management – Purchasing – Procedure – Dynamic purchasing – Principles – Import substitution – International purchase – Import substitution – International purchase – Import purchase procedure.

 

 

Unit IX

          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.

 

Unit X

          Vendor rating – Vendor management – Purchase department – Responsibility – Buyer – Seller relationship – Value analysis – ISO – Types.

 

 

REFERNCE BOOKS:

 

1. Harding H.A           – Production Management
2. Buffa                     – Production Management
3. S.N. Cheri              – Production and Operations Management
4. Adam & Ebert        – Production and Operations Managem
5. Muhdhan               – Production and Operations Managem
6. Dutta                     – Integrated Materials Management
7. Veb                       – Materials Management
8. England                 – Purchasing and Materials Management

    & Leanders

9. Varma                   – Materials Management 

Unit I

          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.

 

Unit II

          Induction – Training – Methods – Techniques – Identification of the training needs – Training and Development – Performance appraisal – Transfer – Promotion and Termination of services – Career development.

 

Unit III

          Remuneration – Components of Remuneration – Incentives – Benefits – Motivation – Welfare and Social security measures.

 

Unit IV

          Labour Relation – Functions of Trade Unions – Forms of Collective bargaining – Worker’s participation in management – Types and Effectiveness – Industrial Dispute and Settlement (laws excluded).

 

Unit V

          Human Resource Audit – Nature – Benefits – Scope – Approaches.

 

REFERNCE BOOKS:

 

1. Human Resource Management –  V.S.P. Rao.
2. Human Resource Management  – Ashwathappa
3. Human Resource Management – Garry Deseler

 

Unit I

          Concept of Entrepreneurship

 

          Entrepreneurship – Meaning – Types – Qualities of an Entrepreneur – Classification of Entrepreneurs – Factors influencing Entrepreneurship – Functions of Entrepreneur.

 

Unit II

          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.

 

Unit IV

          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.

 

Unit VI

          Importance of small scale industries – Definition – Contribution to national economy – Classification of small scale units – Cottage, tiny, village, ancillary, KVI Cent.

 

Unit VII

          Industrial Estates – Concept, Infrastructure for small business units.

 

Unit VIII

          Procedures in setting of small scale units – Licensing – Registration – Financing – Working capital – Financing institutions.

 

Unit IX

          Institution for the development of small scale industries – NSIC, SIDCO, SIDO, SISI , Development Commissioner – TANSI, SIDCO, DIC, Directorate of Industries and Commerce.

 

 

 

Unit X

          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.

 

REFERENCE BOOKS:

 

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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