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BBA1104

Financial ing

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COURSE OBJECTIVE To understand the implications of Financial ing in organizational Context.

Course Content

UNIT I Meaning and scope of ing, Basic ing Concepts and Conventions – Objectives of ing – ing Transactions – Double Entry Book Keeping – Journal, Ledger, Preparation of Trial Balance – Preparation of Cash Book.

UNIT II Preparation of s on Subsidiary Books including Bills of Exchange. UNIT III Preparation of Final s 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 , Income & Expenditure and Balance Sheet of Non Trading Organizations (simple problems) UNIT IV Classification of errors – Rectification of errors – Preparation of Suspense .- Bank Reconciliation Statement (Only simple problems).-s of non-profit organization, t venture s UNIT V Depreciation – Meaning, Causes, Types – Straight Line Method – Written Down Value Method (Change in Method excluded). Insurance claims – Average Clause (Loss of stock only) Average due date and Current UNIT V Single Entry – Meaning, Features, Defects, Differences between Single Entry and Double Entry System – Statement of Affairs Method – Conversion Method (Only simple problems)

TEXT BOOK 1. T.S. Reddy & A. Murthy – Financial ing – Margham Publications – Chennai

2. R.L Gupta & V.K Gupta – Advanced ing – Sultan Chand – New Delhi REFERENCE BOOKS:

1. Shukla & Grewal – Advanced ing – S Chand – New Delhi 2. Jain & Narang – Financial ing 3.P.C. Tulsian – Financial ing 4.S. Parthasarathy and A. Jaffarulla, Kalyani Publishers – Financial ing 5.R.L. Gupta & Radhaswamy – Advanced ing – Volume 1.

BBA1303

Cost ing

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COURSE OBJECTIVE To understand the implications of Cost ing in organizational Context.

Course Content

Unit – I Introduction: Meaning, objectives and advantages of cost ing, difference between cost ing and financial ing. Cost concepts and classifications, cost unit, cost centre, cost object. Unit costing.

Unit – II ing and Control of material cost: Issue of materials. Methods of pricing of material issues – FIFO, LIFO, HIFO, Average pricing, Standard price method Inventory control – concept and techniques like fixing of stock levels, EOQ, ABC analysis, VED analysis perpetual & periodic inventory systems, Material losses and their treatment.

Unit – III ing and Control of Labour Cost: Time keeping and time booking, concept and treatment of idle time, over time and labour turnover. Unit – IV Overheads: Classification, allocation, apportionment and absorption of Treatment of over-and under-absorption. Practical Problems, overhead variance analysis.

Unit – V

overhead.

Process costing – Simple problems (excluding treatment of work-in-progress, t and by-products ,Equalent production and Inter process profit ) – Operating Costing ( only Transport Costing – Simple Problems )

Text Books : 1. S.P. Jain and Publishers, Jalandhar.

K.

L.

Narang,

2. S. N. Maheshwari & S.N. Mahabir Book Depot, New Delhi.

Cost

Mittal,

ing,

Cost

Principles

ing,

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Theory

Methods,

and

Kalyani

Problems

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MBA 503

FINANCIAL & MANAGEMENT ING

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COURSE OBJECTIVE To understand the foundation of ing and its implication in the conduct of Business. The COURSE OBJECTIVE of this course is to acquaint the students with the various concepts, techniques, methods, processes of ing data, analysis, interpretation, decision making.

Unit I Financial ing & Management-Basics of ing – concepts and conventions – Preparation of Trading, Profit and Loss and Balance Sheet of business units-Interpretation

UNIT 2 Statements comparative statement, Common Size Statement,

Analysis of Financial

Trend Analysis, Ratio Analysis.

UNIT 3 Fund Flow Statement and Cash Flow Statement

UNIT 4 Marginal Cost – Cost volume profit analysis-Cost ing – Elements of Cost– Cost sheet – Methods of Costing

Unit 5 Management ing: Concept, Need, Importance and its scope-Budget and Budgetary control –

Zero Based Budgeting – Performance budgeting

References books:

1. Manmohan & S.N.Goyal, Principles of Management ing, Sahitya Bhavan Agra, 2000. 2. Singhal, A.K; and Ghosh Roy, H.J; ing for managers, JBC Publisher and Distributor 3. Jain & Narang – Advanced ing, Kalyani Publishers New Delhi 4. M.Y.Khan and Jain – Management ing, Tata McGraw Hill Publishing Co Ltd., 5. T.Ramachandran – ing & Financial Management, Scitech Publications Chennai 6. S.N.Maheswari – Management ing, Sultan Chand & Sons, New Delhi

MBA 606F

FINANCIAL INSTITUTTIONS AND MARKETS

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COURSE OBJECTIVE: To understand the various Financial Institutions and Markets.

Course Content

UNIT I Structure of Financial system-Equilibrium of Financial markets-Theories of the impact of financial development and its process-Indian financial system-Indian financial system at present- Indicators and financial development-Structure of Financial Institutions- central Bank policies-Financial sector reforms-Need and objectives-Major reforms. UNIT II Reserve Bank of India-Functions, Role of RBI – Monetary policy of RBI, Monetary control-Recent policy development. Call Money Market-Treasury Bills Market-Commercial Bills Market-Certificate of Deposits – Government (Gilt- Edged) Securities market – Industrial securities market-

UNIT III Securities and Exchange Board of India (SEBI)- Companies Act,1956-Security contracts (Regulations) Act,1956-SEBI’S functions- Highlights of SEBI’s performance. Insider trading. Development Financial Institutions. Commercial Banks-Co-Operative banks -Non banking Financial intermediaries.. NBFCs – Regulations of NBFCs – Types of NBFC’s – Public Deposits-

UNIT IV

Secondary Market --- Organisation, management, and its functions. hip of Stock Exchanges, Listing of Securities, Clearing and Settlement, Trading Arrangements, Rolling Settlement, Dematerialisation, Sock Market Index, Market making system. Risk Management in secondary market. Important Stock Exchanges

UNIT V

Foreign Exchange Market – International capital flow – Resource mobilization from International Markets, Resource raised through Euro Issues, External Commercial Borrowings, Foreign Currency Convertible Bonds, American Depository Receipts, Global Depository Receipts,

Reference Books: 1.Bharati V. Pathak, Indian Financial System, Markets, Institutions and Services, Pearson. 2. My Khan, Indian Financial System, Markets, TATA McGraw Hill 3. L.M.Bhole “Financial Institution and Markets” Structure, Growth, and Innovation, TATA McGraw Hill 4th Edition-2008. 4. Meir Kohn “Financial Institutions and Markets“, Oxford, 2nd Edition-2007